№ 117(3), March, 2016
Public date: 31.03.2016
Archive of journal: Articles count 89, 225 kb
-
IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS
DescriptionThe article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
-
PROBLEMS AND PROSPECTS OF THE DEVELOPMENT OF DIGITAL ECONOMY IN SUB-SAHARAN AFRICA
DescriptionThis article deals with the problems and prospects of development of the digital economy of Sub-Saharan Africa. The work will examine the relationship between the development of new information and communication technologies (ICT) and the formation of civil society in the region. The stages of implementation of Internet technologies will be explored. The development in different countries according to national circumstances, understand the basic functions of the new ICT in the development of civil society and freedom of expression and development trends in the region will be studied. Africa itself is not the leader in terms of providing access to a communication area, only 13% (according to research by the World Bank), the inhabitants of the continent using the Internet. But it’s observed in Africa a high growth of the World Wide Web users in a relatively short period. Subsaharan Africa is one of the developing parts of Africa, taking into account the higher interest of the residents, technology is developing faster and the communications is the higher quality, The reason why young people have access to educational, take part in the dialogue with people from different countries, learn about the labor market, are part of a large community of interest, and in consequence are more critical of what is happening around. The article gives a definition of "digital economy" ; the graphs and charts that reflect the level of ICT development and participation of civil society in their distribution ; the participation of civil society in their dissemination ; review: dynamics of development of the digital economy, dynamics of the African telecommunications market, mobile market and all in the region's economy, the incredible pace of development of Internet technologies, socio-economic problems and challenges, the emergence of new jobs, new technology is providing the usual banking services, the emergence of e-government and its impact on the quality of customer service, the appearance of new educational technologies and resources, prospects of technology development and society under the influence of these technologies and more are considered. the data of the World Bank, the UN, Wireless intelligence, PwC, Internet world stats, UIT, GSMA, eMarketer, CNUCED and others. It is a question of purely African technologies like M-Peza, SenGeoSante, Medafrica, Mpedigree, Matibabu and others are used in the article
-
Description
In the article, we give the characteristics of the Russian meat cattle breeding as one of major factors of efficiency of domestic agriculture. Dynamics of a livestock of cattle in certain regions, number of breeding farms, which are engaged in cultivation of cattle of meat breeds, were presented; we also revealed a tendency of their increase. Dependence of shortage of breeding resources of the most competitive specialized meat breeds and the volume of import of cattle are revealed. The main problems, which accompany functioning of the branch of meat cattle breeding, are defined. The average mass of carcass of cattle on slaughter is specified in the different countries of the world. Based on the calculations, the conclusions are drawn and the forecasts for domestic agricultural producers proceeding from the developed market dynamics are defined. Reference points of the state support of branch for which solution of problems the Ministry of Agriculture developed the State program of measures of the state support of development of meat cattle breeding which has to provide a gain of a livestock of meat breeds by 2020 are specified. Considering prospects and possible risks of development of domestic subsector of meat cattle breeding, we specified a need of such development of the branch; it has to be based, first of all, on implementation of large-scale projects on the basis of the competitive meat breeds of world level and the low-used resources of pasturable cattle breeding which are available in Russia. It will allow realizing fully the least expensive intensive and pasturable production technology of high-quality beef. Prospects of implementation of the large-scale project on creation in regions of farms with a feeding livestock in 50 — 100 cows are specified
-
Description
Industrial region passport is a comprehensive information tool for forming the sustainable consistent conception about the industrial economic sector of administrative territorial unit for third-party users. This content is being formed by taking into account following elements: maximum completeness of the provided information, minimization of the facts distortion and empirical data; simplicity and clarity of the data provided in an accessible form with informative and illustrative material; classifier by potential users’ interests’ availability. In the article, exemplary structure of the industrial passport according to the developed requirements is proposed. In addition, the formation of a working group in the structure of economy sector government bodies is proposed; its tasks include organization and carrying out the relevant works. The article describes a proposed phased-gradualist procedure for creating the industrial passport of the area or district. The developed industrial passport can be used: in the investors attraction activities to the regions with an industrial orientation of the economy; within industrial exhibitions, convents and conferences conducting; as a tool for operational diagnosing a certain industrial potential; as a tool for information accumulating for comparative analysis of the industrial sector functioning in the territorial and temporal dimension; among with other complex tools for the area investment attractiveness increase; as a reasoning element for project platforms necessary for the cluster forms of industrial production organization
-
Description
The article presents an algorithm for constructing an expert system for quantitative bankruptcy risk estimation of small agricultural enterprises. Fuzzy logic analysis methodology in the form of fuzzy inference system was put as a basis for this development, classically including five steps: fuzzy rules base forming, fuzzification, aggregation, intensification, defuzzification. All the calculations were performed using MATLAB 2012 software package including Fuzzy module. Demand and costs of production were proposed as main factors influencing bankruptcy risk. Quantitative estimations of input parameters were determined by 100-point scale on the basis of expert estimations, and after that variables were fuzzificated in the form of trapezoid numbers as most common in fuzzy logic analysis (after triangular). Besides quantitative estimation of bankruptcy risk a surface of fuzzy inference was constructed, allowing to determine dependence between output variable’s values and input variables’ values of original bankruptcy risk model, as well as necessary values of input variables values to reach acceptable level by experts
-
SOCIO-ECONOMIC FEATURES OF SMALL FARMS DEVELOPMENT
DescriptionIt is being said, that with a large number of studies on the functioning and regulation of the growth of small agricultural farms there is remaining a number of problematic provisions research on conceptual framework of small management, forecasting, process optimization, management decision making, and innovative development of small agricultural farms. It is noted, that in processes of support and regulation of small farms today it is invested more and more of the state budget. Their use is closely tied to the definition of "small farms", the correct assignment of entities for this field. In this regard, the authors offer a definition of small agricultural businesses, which differs from the widely used in scientific and industrial practice the definition of small farms by greater brevity, and referencing to these entities all small agricultural producers, including domestic urban economy. Among the features of small agricultural entities, the authors emphasize: the independence, poly productive model orientation, low development and applicability of management techniques, economic knowledge, culture of market relations, information, consulting services, and general infrastructure of production. Strengths of small entities include small initial capital to "uplift business", high autonomy, flexibility, process management, high efficiency, low fixed costs, and possibilities of effective mobilization of material and financial resources. It is also proposed to enhance the development of relationships for IV sphere of agricultural sector: consulting, research, educational, financial, informational, and other services to improve the efficiency of functioning of small agricultural farms
-
Description
Horticulture is a complex system based on the complex use of different types of resources. Horticulture organizations of the Krasnodar region execute their own farming activity in the conditions of great risks and high competitiveness from the sides of foreign producers. The profitability of horticulture depends on both managed factors and unmanaged, which are in close interdependence. Therefore, the very urgent problem is improvement of methodological approaches to the complex assessment of economic stability of agricultural organizations specializing on the production of fruit-berry produce with the use of indexes taking into account the conditions and peculiarities of functioning of this branch. The objective assessment of economic stability can promote to the increase of the quality of management of the organization and supply of their stable development
-
Description
The aim of the present article is to outline topical issues of economics security, competitiveness and the strategic mission of a region. The Krasnodar region is a prosperous agrarian territory considered as one of the main investment-attractive regions ensuring Russian food security. It possesses a significant resource potential, which is able to provide both import substitution of embargoed goods and ensure economic, and food security not only of a region but also of our country. The article highlights the strategic objectives of the Krasnodar region agrarian sector that aim at meeting the needs of the regional population and ensuring Russian food security. It is inferred that further development of grain production, as a cornerstone of agriculture, livestock and rice industries, is crucial for implementation of the import substitution strategy in the Krasnodar region. Authors assess the production of basic food items in the region, indicating that the local agro-industrial businesses demonstrated 100 % ability to meet the population demand under sanctions for a number of food products, such as meet, sausages, dairy, animal fat, confectionery, sugar, flour, vegetable oil, bread and pastries, rice, canned fruit and vegetables, fruit juices, mineral and table water, etc. According to the present article, the main objective of ensuring Russian food security and import substitution in the agri-food industry under current economic restrictions is an effective use of regional food production capacities and raw material base development. Competitiveness and economic development of the Krasnodar region directly depend on its investment attractiveness. It is revealed that the Krasnodar region competitiveness, economic development and consequently its economic and food security will be determined not only by a favorable transport-geographical position and significant natural resources reserves, but will depend on the regional authorities activity, labor force quality and infrastructure availability. The article concludes with investment policy goals as the most important factor of Krasnodar region competitiveness and economic security until 2025
-
FORWARD TECHNOLOGY FOR MASS RECRUITMENT OF WORKERS IN THE LABOR MARKET
DescriptionThe article deals with the solution of the problem of mass recruitment of staff on large-scale construction projects in the conditions of the liberalized labor market and deficiency of it skilled workers. The innovation in the labor market is offered: the forward contract is transferred from the financial sphere and applied in labor market taking into account a number of features of its realization. The authors analyze practice of involvement of skilled workers on large-scale construction projects at various stages of development of a national economy in USSR/Russia. Earlier applied adequate to time methods of attraction of labor force in the country based on the analysis of practice of largescale construction projects are revealed. The tendency of a humanization of mechanisms of recruitment of stuff is revealed. Need of the guaranteed and reliable staffing of the construction having nation-wide value is actualized. The approach of the authors consists of the long-term contract with a guarantee on time and on quality of the attracted worker force is signed. The conditions of the forward contract, its subjects, responsibility of the parties and providing are defined on this basis. Application of the forward contract in labor market acts as an innovation within state - private partnership and allows not only to form construction collectives, but also to make a shortterm professional education, certification and the solution of social problems, and also provides social and economic interest of the parties. The forward technology within which a four-edged contract signed between participants of labor market is developed. It can be applied on largescale constructions which are planned beforehand, and creates infrastructure of perspective attraction of the qualified labor force
-
THE INVESTIGATION AND MANAGEMENT OF ECONOMICS’ RESOURCE POTENTIAL IN THE AGRARIAN SECTOR
DescriptionThe article deals with the problems of investigating the resource potential state. We present a methodology based on the systematic approach. The development of economics’ resource potential requires shift from unilateral and local approaches to adaptive systemic paradigm, involving the use of tools, methods and mechanisms of development, which are formed in accordance with the hierarchical structure of the resource potential according to different levels. Generalization of the systemic aspects of the economics’ resource potential formation and development is revealed that the importance of informed decision-making in the system of sectorial management increases nowadays, that leads to the increasing the analytical and predictive tools obtaining relevant information according to the current processes in the resource fields. The managing development system of the economics’ resource potential in the context of adaptive systemic paradigm provides the identification of regional (across the macro-region) and territorial (within the region) features of developing status and trends of economics’ resource potential. Because of tools’ application for multivariate statistical analysis, we indicate groups of the identified areas with different levels of resource development. Main stages and steps allow formalizing the problem at different levels, which will facilitate the process of strategic planning and management of resource development. For example, the agrarian sector of the Southern and North Caucasian Federal District presents the results of cluster’s analysis of subjects’ districts. We group the regions according to resource potential development of the agricultural sector