№ 114(10), December, 2015
Public date: 30.12.2015
Archive of journal: Articles count 111, 292 kb
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FINANCIAL SECURITY OF COMMERCIAL BANKS: CRITERIA AND INDICATORS
Description
The financial security of a commercial bank is a set of stages of financial security for a single commercial bank at a certain period. The financial security is interrelated and therefore establishes a system of indicators of threats to financial security banks. These indicators in the financial security of commercial banks have to meet the requirements of the system, which means they should reflect the main areas of activity of commercial banks and be related to their processes of development. The system of indicators reflects the main areas of occurrence of internal and external threats to the financial security of commercial banks. The system of indicators from external threats contains indicators on federal and regional levels; the system of indicators of internal threats developed for the structural elements of credit and financial security, and reflects all aspects of the activities of commercial banks. The indicator system provides the threshold values of each indicator for the internal and external threats separately; they give marks in the calculation of the financial security of commercial banks. The threshold values reflect the dynamics of the activities and development of commercial banks and therefore change over time. In this regard, the development and improvement of the activities of commercial banks, thresholds of indicators should be reviewed. The system of indicators allows having a comprehensive evaluation of the financial security of commercial banks from external and internal threats
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MODERN FORMS OF MANAGEMENT OF AGRICULTURAL BUSINESS
Description
In this study, we have performed an analysis of the effective use of agricultural lands in Russia, using the methods of scientific management, as a modern form of agricultural business management. The analysis of effective models of world agricultural business, management and support, as well as the domestic and the European model of agriculture was given as well. The article contains suggestions and developing of the most rational and effective management methods for agricultural business, on the basis of international and domestic experience in this area
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MANAGEMENT OF ECOLOGIZATION OF AGRICULTURAL BUSINESS
Description
In modern conditions, an important task is to ensure food independence of Russia. This is due to the need of acceleration the import substitution in terms of the current foreign trade policy of the country. In this context, a priority task for managers of the agricultural sector is to increase profitability of agricultural production, taking into account compliance with its greening. The questions of improving the management of agricultural business through its transition to an innovative path of development, including the greening of nature are investigated in this article. We have investigated the concept of "agribusiness" in terms of its economic content. In addition, the main components of this category considered and described in the article. The article presents an analysis of the main results of environmental protection and the most important indicators of environmental management. We have shown the assessment of the dynamics of production and economic indicators of agribusiness management and ecologization and their relationship. On the basis of this study, we have made the conclusions about the need to reform the control system of agricultural production by using innovative mechanisms. Which, in turn, is possible using the four main directions of scientific and technical progress, including biological innovations, tools of technical progress, innovative approaches to the development of energy resources and the organizational and economic innovation
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Description
The increased investment is largely due to the strengthening of the financial and economic results of the activity of agricultural enterprises and increasing their level of competitiveness. In the article, priority directions of development of the dairy industry by attracting investment were identified. A necessary condition for economic growth of the agricultural sector is to increase economic efficiency through technological modernization and production diversification. The need for diversification of dairy industry in the Krasnodar region in a significant disparity of prices on dairy products and production means are identified, as well as a sharp aggravation of competitive struggle in local and foreign markets. The current level of financial and economic activity of Public company of seed-growing agricultural enterprise "Rus", based in the Timashevsk region, in interrelation with investment appeal has been analyzed in the article. Economic expediency and the investment project risks of organization of on-farm industrial milk processing in Public company seedgrowing agricultural enterprise "Rus" is grounded with the purpose of extraction of the additional diversification effect. In the article, the author formulates practical recommendations for the learning of priority directions of development dairy business with the impact determination of milk processing industry in the agricultural enterprise and by conducting sensitivity analysis of the investment project
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Description
The article deals with the mechanisms of improvement and the creation of completely new competitive advantages of the Krasnodar region. It presents various options for organizing competitive advantages, which are influenced by the innovative processes, which, in turn, can increase productivity, modernization and to identify new high-tech industries. In addition, we have given the arguments in favor of the innovation is a fundamental factor in the development and improvement of competitive advantages
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Description
The article examines the influence of key factors in the development of modern corporations – the authorities and property for the effective realization of the expanded reproduction of generative type. The article reveals a problem of building an effective configuration of capital (capitalograms) and an adequate system of existing development strategies of a corporation. It also formulates research hypothesis
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FEATURES OF DEFINITION OF TAX BURDEN OF AN ECONOMIC ENTITY
Description
The results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it
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THE LEVEL OF DEALERS’ SATISFACTION WITH THE PRODUCERS OF AGRICULTURAL MACHINERY: GERMAN EXPERIENCE
Description
This article describes a current state of the agricultural machinery market in Germany and presents data of the conducted at the University of Hohenheim analysis of the German dealers’ satisfaction with the producers of agricultural machinery based on a developed questionnaire
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THE CONCEPT OF THE DEVELOPMENT OF AUDIT AS AN INDEPENDENT FORM OF SCIENTIFIC KNOWLEDGE
Description
This article considers the problem of development of audit activities as a practical view, and the concept of evolution as science. We have summarized the reasons for appearance and existence of audit, which are the following: separation of powers between the management and the owners of economic subjects; there is not confidence from the external interested users to information about the safety of financial statements; it is necessary to obtain the assurance of economic safety as additional factor of stability. There is a detailed interpretation of definition the "audit", considering the current economic realities, from the position of the sphere of scientific knowledge and from the position of practical activities in the part of verification reports by the independent experts and as an element of economic safety of the company and the country. The trend of market development for audit services was defined and aimed for its consolidation. The perspective of development does not connect with the classic audit of accounting reporting, but it connects with development forecasts for the company. The audit should "look into the future" of each client, which must be recorded in an audit report for improving the quality. The author offers a new paradigm of broad understanding of the audit as a form of independent monitoring, which allows to develop and to realize the concept of auditing business that meets the needs of modern society
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THE ESSENCE OF THE SHADOW ECONOMY AND THE PECULIARITIES OF ITS DEVELOPMENT
Description
This article contains the answer for the question about the "shadow" sector of the national economy, there is the author's interpretation of "shadow economy" as a self-organizing system, which develops itself according to the main economic principles and situates in harmonious coexistence with the economic environment. We have identified the main causes of the appearance of shadow structures, stages (birth, development, maturity, decline and death), their characteristics and offered the basic directions for fight with the shadow economy. This research was illustrated with drawings and analytical tables. The author reveals the essence of the system of national accounts, as a system of indicators which were recorded in the form of accounts that reflect the different sides of the reproduction processes in the economy, it identified the main indicators and schematically illustrates the relationship of these indicators. We have estimated the size of the shadow economy in different countries, identified factors that help to the development of shadow structures, including the imbalance of demand and supply, which is caused the deficit of goods and services. The author presents the main trends of spreading the shadow economic activities (financial, economic, legal, administrative, social and political) and the direction of fighting against the shadow economy, with the help of mass supporting this struggle in society
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