№ 110(6), June, 2015
Public date: 30.06.2015
Archive of journal: Articles count 121, 265 kb
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ORGANIZATION AND MANAGEMENT OF A WORKFLOW, ITS MAIN STAGES
Description
The topic of document circulation is viewed in this article and is considered significant as the success of any organization depends on the correct choice of technology. In modern conditions the work with documents should be improved to reach high management efficiency since every management decision is always based on service documents. The organization of work with documents affects the performance of the administrative staff and work culture of managers. The success of management activities in whole is largely dependent on the way of maintaining documentation. Properly organized document circulation strengthens control functions of accounting, accelerates the drawing up of accounting reports and increases the efficiency of accounting. Therefore, the accepted system of documenting should reflect the sufficiency of all the economic activities of an organization and facilitate the identification of hidden reserves. The reflection of economic activities should be based not only on their legal form, but also on their economic content and business conditions. To organize document circulation means to develop forms of primary documents, accounting registers and reporting forms other than standardized, to create a schedule of document circulation, to determine the mechanism of taking documents to accounting and to choose the system of document processing and the order of storage. The documenting of business transactions is one of the distinguishing features of accounting as it allows monitoring economic processes. Thus, the importance of the proper document circulation is obvious because it plays an important role in every company. Its improvement and proper control allow getting the necessary information to make different kinds of management decisions, but its misuse leads to financial and criminal liability
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THEORETICAL FOUNDATIONS OF FORMATION OF ENTREPRENEURIAL CLUSTER
Description
This article investigates the development of entrepreneurial cluster set direction to support the creation of innovation clusters in Russia. In the face of increasing international competition, one of the most effective ways of development of small and medium-sized enterprises in the field of innovation is their clustering. We have discussed foreign experience of studying cluster initiatives and events on social development of the regions in the context of sociological knowledge about clusters. We have revealed the meaning of an innovation cluster and the difference between business and innovation clusters. The analysis has shown that a key advantage of the business cluster in relation to the network is the participation of state authorities, as well as functional and territorial factor. On the basis of the author's research we have highlighted a number of problems which solution has been carried out through the creation of business clusters
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Description
The author’s concept of improving the efficiency of the use of information ressources in the international brands management in the global consumer market is considered. The idea of the concept is to create a new intelligent automated marketing information system of the organization and management of information resources and their adequate (semantic-linguistic, logical and statistical analysis) use in the management of international brands in the global consumer markets. The core of this system is a domain ontology that potentially makes possible to control and transfer an experience in the marketing environment. It is concluded that with further development of the concept, in particular on progress in the structuring of information and knowledge of the subject area, with success in the selection and formation of rules of logical inference, and from the success of the presentation in their native form will largely depend on building an effective intelligent automated training of marketing information systems
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INNOVATIVE ACTIVITY AS A FACTOR OF A COMPANY’S SUSTAINABILITY ON THE MARKET
Description
In the article author shows different approaches to understanding the essence of the categories of "enterprise innovation activity" and "enterprise sustainability", the influence of innovation activity on the sustainability of the manufacturing industry of the Kirov region. The article introduced a concept of preservation company’s sustainability based on the strategic management of its innovative activity in the market
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Description
The problems of the increase of the economic stability of specialized fruit-growing organizations of the Krasnodar region are considered in the article. The analysis of the condition of the branch showed that for the last years the natural-climatic conditions lead to the frost-killing of stone fruit-tree gardens more stably and allow obtaining only the gross yields of large fruits. The total area under large fruit gardens in the region for the last five years has changed slightly and makes up 17896 ha in 2013. At present time in the Krasnodar region only 58 agricultural organizations have their own gardens and 13 of them are highly specialized enterprises with the share of gain from sales of fruits in 78%. However, the narrow specialization of farms increases the risk of obtaining of losses and the initiation of financial problems under unfavorable weather conditions. To obtain the stable high financial results is necessary to get the optimal combination of different branches and types of produce allowing the minimization the production risks. The emerged tendencies of the branch’s development, currency fluctuations and the prohibition of the import of agricultural produce from the countries of the EU permit to assess the perspectives of horticulture’s development in the region optimistically. In the article there were given the recommendations to obtain the stable development of the branch. There was marked the necessity of the maintenance of optimal correlations of branches and types of produce in specialized organizations, the application of modern agro-technological arrangements for obtaining of stable fruit yields, the necessity of state support as subsidies for the laying and the maintenance of gardens and in the creation of structures providing the guaranteed produce sales as well
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Description
Official statistics and information as well as the results of the modern researches in the field of finances and budgetary process were used in the given article. The aspects of forming the budget system as a key element of regional financial system were singled out. We examined the institutional peculiarities and modern tendencies of the development of budget system of the Krasnodar Region between 2009 and 2013. There are some positive characteristics: relative diversification of sources of tax yields, high diversification of portfolio of debentures, low level of interest payment for debt service, balanced system of debit. Some negative aspects were revealed: significant deterioration of balance sheet figures, reduction of self-financing ratio for the given period, high budget deficit, gap between the dynamics of small enterprises development and the budget expenditures size for support of small and medium-sized businesses. Taking into account that along with the Russian economy, the economy of the Krasnodar Region slows down, there will hardly be a significant rise of tax revenue to the budget system of the region. That’s why, modernization of the budget system of the region must be connected with the development of the financial management quality at all the levels of budget system: target and effective flow of funds for the social sphere, fight against shadow economy, increase of return for the use of property such as privatization, optimization and effectiveness of budget expenditures
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FINANCIAL AND ECONOMIC ANALYSIS OF AGRO-INDUSTRIAL COMPANIES OF FOREIGN AND DOMESTIC MODELS
Description
The article provides a detailed overview of the existing foreign and domestic models of analysis of financial and economic state of companies; we have identified their strengths and weaknesses in relation to the Russian agro-industrial companies. We have also conducted an experiment in which we analyzed 70 enterprises of the agroindustrial complex using the following ten methods: E. Altman’s, the model of R. Taffler and G. Tiso, the method of “credit-men”, the model of Springate, the models of Fulmer, the Fox model, the model by G. V. Savitskaya, the model of P. O. Zaitseva's, the models of Sberbank, the models of ISEA. The choice of these models is associated with their popularity and ability to use for the analysis of financial and economic state of companies of agroindustrial complex. The experimental results allowed concluding the fact that for whatever reasons, the existing methods are not always suitable for effective analysis of financial and economic state of enterprises of agroindustrial complex. It is therefore necessary to seek some new approaches and to develop a modern model focused on the analysis of financial-economic condition of agricultural enterprises. The practical significance of this study is that the identified problem is the lack of analysis models able to carry out an adequate assessment of the economic and financial condition of agricultural companies
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FEATURES OF REPRODUCTION PROCESS IN DAIRY CATTLE BREEDING OF THE KRASNODAR REGION
Description
We consider the economic essence and general rules of the reproductive process in dairy cattle breeding. We have analyzed a modern condition of subsector: change in the numbers of livestock, breed and numerical structure of evaluation dates cattle, the volume of generation of raw milk, the profitability of its production and realization. We have also analyzed the balance of resources and use of milk, level of consumption and dynamics of imports dairy products in Russia. Reduction of volumes of raw milk has resulted into a deficiency of food of its own production, an increase in of import deliveries of milk and of dairy products. As a result of the conducted research we revealed some tendencies, that have a negative impact on the reproductive processes of in dairy cattle breeding: a long period of reproduction, disparity of prices on milk and the products industrial organizations, the destruction of permanent integration ties, high degree of deterioration of the equipment, strengthening of the process technological degradation, non-observance of technology of feeding and livestock, poor use of the genetic potential of animals, monopoly processing and trade organizations, weak susceptibility subsector to innovative technologies. Perfection of reproductive process in the subsector assumes growth of solvency of economic subjects at the expense of reduce the level of disparity in prices, optimization of interbranch of mutual relations, development of cooperation and of agroindustrial integration
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FOOD SECURITY AS A FACTOR OF REGIONAL ECONOMY
Description
The article focuses on food security, the degree of influence of this factor on the economic development of the region. Scenarios for food security in the region are considered. The proposed regional measures of consumers and manufacturers support are studied
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IMPROVEMENT OF THE FOOD SUPPLY OF THE RUSSIAN ARMY IN MODERN CONDITIONS
Description
Leadership of the Ministry of Defense in 2013 almost fully completed the process of catering service for the Army transition to outsourcing. Thus a function of food supply has been almost entirely transferred to commercial organizations. In view of the aggravation of geopolitical situation around Russia's borders army must be ready for combat operations in local wars, military conflicts and peacekeeping operations, which at any moment can be provoked by enemies in conflicts in dangerous areas. Accordingly to the full and timely food supply in the military units and institutions in special operations the food service of the Russian army should be prepared as well. In this article we have reasoned and substantiated proposals for reforming the existing system of food supply of the Russian army with the objective of increasing the capabilities of the system under the action of the Russian troops in the conditions of local wars, armed conflicts and in peacekeeping operations. Their practical implementation will allow a significant restructuring of the modern system of food supply of the Russian army to eliminate the dependence of the action or inaction of the outsourcing companies operating on the market of food supply troops in special operations, as well as during major trainings
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