№ 124(10), December, 2016
Public date: 30.12.2016
Archive of journal: Articles count 99, 268 kb
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Description
In this article we substantiate the necessity of the development of controlling of organizational and economic methods, including forecasting tools, the development and management of decision-making, and others. Controlling service is central to the development and implementation of organizational and economic methods to achieve the goals set by management. However, quite often the controlling service has a different name, justified by the history of the organization. To resolve this paradox, we begin with a discussion of the content of the terms "controlling" and especially "Controlling organizational and economic methods". We discuss the role of "controlling service" in the management of organizations and enterprises, as well as territorial and municipal entities. As an example of the controlling instrument of organizational and economic methods is considered an automated system of forecasting and prevention of aviation accidents, the use in this system the expert technologies and quantitative risk estimation methods. We consider this system as a controlling tool in the management of safety, while customers and performers do not use the term "controlling" in the official documentation of this project. In accordance with the Presidential Decree of 21 August 2012 № 1199 one of the 11 integrated indicators of the executive power is the indicator "estimate the population of the executive authorities." Its use in controlling in the field of strategic management of regional and municipal entities was proposed to carry out on the basis of solidary information economy (the former name - the informal information economy of the future), developed by us from 2007. We give the basic ideas of solidary information economy. However, the term "controlling" is not always used in relation to this subject. The same applies to researches related to organizational and economic modeling of innovation and development of innovative systems
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FACTORS SUCH AS INITIAL CONDITIONS OF THE CREATION OF A CONTROLLING SYSTEM AT BAKERY COMPANIES
DescriptionThe baking industry is a strategically important industry for the state. In low profitability of production, insufficient renewal of production base of the baking enterprises we are seeking ways to modernize and improve efficiency. To solve these problems the authors propose the improvement of the system of business management based on the concept of controlling in which the factors influencing the development of the bakery industry, serve as the baseline for strategic planning and operational management. They define necessary conditions for a comprehensive update of the industry. The article presents the factors influencing the development of the bakery industry, classification of these factors and indicators characterizing them. It examines the interaction of external and internal factors, the necessity of considering the influence on the activity of the industry factors such as consumers. The peculiarities of the impact of the most important industry factors in their relationship. A comprehensive assessment and the effects of the factors considered in the implementation process of the controlling system will allow companies to control costs, evaluate risks, reveal the inner potential and to use available reserves
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ALTERNATIVES OF SOCIAL AND BUSINESS DEVELOPMENT OF RUSSIA: ECONOMIC AND LEGAL ASPECTS
DescriptionThe problems of formation and realization of strategy of modernization of Russia in the new conditions of increased economic and socio-political turbulence were the focus of attention of participants of the XXXI International scientific-practical conference called "Economic and legal aspects of the implementation of the modernization strategy of Russia: the search for models of effective social and business development", which carried out its work in the period of 5-9 October 2016 in Sochi. The main organizers of the conference were the Krasnodar regional public charitable Foundation "Scientific and educational initiatives of Kuban", Krasnodar branch, Financial University under the Government of the Russian Federation, South Institute of management (Krasnodar). Important role in ensuring the scientific quality and representativeness of the conference, as well as in organizational and scientific and methodological assistance to its holding had the support of Financial University under the government of the Russian Federation, Ministry of Economics of Krasnodar region, Central Economics and mathematics Institute of Russian Academy of Sciences, the International political and economic associations, Krasnodar regional branch of all-Russian public organization "Association of lawyers of Russia", Krasnodar regional educational public organization "the Society "Knowledge". In the work of this conference representatives of economic science in higher education from reputable Universities in Russia and South macro-region took part, as well as legal scholars, sociologists, and businessmen; the international level of the conference have confirmed their participation by scientists from Canada. The total number of traders amounted to more than 70 people, including more than 50 doctors and candidates of Sciences. During the work of the scientific forum there were plenary and sectional meetings, organized round tables and other discussion platforms
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Description
Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry
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Description
The problems of import substitution in the Russian Federation in whole and in such industry as winemaking and wine-growing in Krasnodar region are considered in the article. There was analyzed the designed in Krasnodar region plan of measures for promotion of import substitution - road map. There were presented the objectives and indicators in the framework of the program «Development of winegrowing and wine-making subsector» of the state program of Krasnodar region «Development of agriculture and regulation of agricultural product markets, raw materials and food». There was presented the legislative initiative on amendments into the Federal law «On state regulation of production and turnover of ethyl alcohol, alcoholic and alcoholcontaining products and about restriction of consumption (drinking) of alcoholic products». There was substantiated the necessity of improvement of excise taxation in the context of implementation of a policy of efficient import substitution
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SYSTEM ASPECTS OF FORMATION OF BUSINESS INNOVATIVE INFRASTRUCTURE
DescriptionThe article deals with systemic aspects of business innovation infrastructure. The substantiation of the necessity of its formation and development as a system with the required emergent effect is given. Projection of system group regularities, such as interaction, hierarchical ordering, feasibility, development, entropy, on the processes of the innovative infrastructure formation and development has been studied
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ENSURING SUSTAINABLE DEVELOPMENT OF RURAL TERRITORIAL ENTITIES
DescriptionSustainable development of rural territorial communities is the most important scientific and practical task of further development of economic activity and stability of agro-industrial complex. The effectiveness of the solution to this problem is largely determined by the optimal and rational use of IC manufacturing, financial and employment potential of rural areas. Currently, rural areas are the most important spatial and complex socio-ecological and economic education, which accounts for almost the entire volume of AIC gross output and the bulk of the working population of rural areas. However, rural areas are characterized by a high rate (an average of 1.3-1.7 times) as compared with urban areas. It is here, recorded a lower level of employment of labor and income of the working population, not fully resolved the individual socio-economic and demographic problems of rural development, not yet formed a stable agricultural management mechanism and non-productive areas. For this reason, markedly increased scientific interest in the research of theoretical, methodological and applied aspects of sustainable development of rural territorial communities. In the article the technique of an estimation of stability, development and sustainable development of rural municipal areas, applied aspects of further economic and social development and well-founded proposals to overcome the risks of instability and functioning of rural territorial formations
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ABUSE OF AUTHORITY AS A THREAT TO ECONOMIC SECURITY
DescriptionThe authors of the article indicated the relevance of the research, the essence of the subject and the conditions for achieving stable existence of a market economy. The theoretical issues of economic security are considered. The threats associated with abuse of authority by audit companies and private auditors are described. The examples of fraudulent schemes in the international practice of auditing activities as well as criminal prosecution in the Russian Federation are given. The article reveals regulations on quality control audit of financial statements, both in the world - MCA № 220 "Quality Control Audit of Financial Statements", and in Russian - № 7 "Quality Control for Audit assignments", approved by the Government of the Russian Federation , September 23, 2002 N 696., as well as the Federal Law of 30.12.2008 N 307-FZ "On Auditing." The authors revealed the content of the reporting of audit firms and private auditors, they marked the distinctive features of their structure and the procedure of the preparation. The methods of improving control measures for auditing and greater economic security are specified, the priority factors that affect the life conditions of the company and the ways to achieve an efficient concept of economic security are shown
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TRENDS IN THE DEVELOPMENT OF CASH TRANSACTION IN THE RUSSIAN FEDERATION
DescriptionThe authors of the article indicated the relevance of their research, the essence of the topic and the conditions for achieving stable existence of an economic entity. The article is devoted to the changes in the accounting order of cash transactions in the Russian Federation which was introduced on June 1, 2014 in accordance with the CBR instruction № 3210- U. It marked the reasons for the ongoing monitoring of all changes in the legislation because of their significant amount and high level of control over the activities of the organization taken by the state. The theoretical issues of changed rules of cash transactions are considered, the differences, their advantages and disadvantages are indicated. The examples of the effects of changing the provision № 373-P on the instruction № 3210-U on the tax burden of economic entities are given. The article provides the main reasons and moments that led to the changes in the rules of cash transactions. The requirements relating to individual entrepreneurs and small businesses that were abolished are given. The general structure of the changes that were made in the new instruction of Central Bank of Russia №3210-U 2014 in comparison with the last provision of the Central Bank of Russia № 373-P is analyzed. The article describes the results of the changes in the new instructions of the Central Bank of Russia № 3210-U, which affected businesses, that obtained remissions, which is very important for those who work without employees
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Description
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity