№ 125(1), January, 2017
Public date: 31.01.2017
Archive of journal: Articles count 57, 133 kb
-
EFFECT OF THE METHODOLOGY FOR DECISION-MAKING IMPLICATIONS
Description
The term "methodology" is understood differently. Methodology - the doctrine of the organization. Methodology (from the "method" and "logy") - the doctrine of structure, logical organization, methods and means of action. Methodology - the system of principles and methods of organization and construction of theoretical and practical activities, as well as teaching on this system. From these definitions it follows that the methodology - is an intellectual base rod defining approach to specific activities to management decisions. The methodology, which adheres to the manager, lies at the heart of its activities, determines its success or failure, manifested in the consequences of decisions. We give some examples of methodological errors which lead to wrong management decisions. So, the person who seriously requires providing "maximum profit at minimum cost" should be classified into one of two classes, which can be briefly described as "fools" and "liars". Profit must not be the sole purpose of business. The following section will discuss the methodology in place of conducting various scientific economic and technical studies. A natural continuation of the topic - the wording of some of the methodological problems using mathematical methods
-
Description
In modern conditions the sphere of housing and communal services has every reason to become a breakthrough towards sustainable development of the national economy based on innovation. However, most of the fixed assets of institutional agents of this sector in dire need of immediate conduct of a comprehensive modernization. This fact determines the relevance of subjects of this article. The main object of management in the sphere of housing and communal services is housing. The organization of its operation does not meet modern standards, which negatively affects the quality of utility services provided to the population. We have revealed the most significant factors and determined the degree of their influence on the development of innovative potential of the sphere of housing and communal services and improving the quality of housing and communal services. The article reveals the necessity of introduction of innovative technologies of information metering and payment of utility services to the population. The influence of these technologies to improve the quality of housing and communal services, as well as strengthening the financial condition of the majority of institutional agents engaged in housing operation was found. We identify the most promising areas of the comprehensive modernization of municipal infrastructure of housing and communal services through the introduction of innovative technologies of information metering and payment of utility services which stimulate institutional agents of this sector to improve the quality of housing services produced by them
-
MODERN PROBLEMS OF LAND RESOURCES MANAGEMENT
Description
There were cited the indexes of changes of arable lands of the RF in the result of modern land reform. On the example of the Krasnodar region there was determined the dynamics and variability of arable lands and sowings for 1970-2012 using the linear equation of regression. There were formulated the main reasons of decreasing of agricultural lands: reorganization of agricultural organizations, formation of land redistribution stock, presence of unclaimed and unused lands in agricultural production. There was made a conclusion on necessity of substantiation of theoretical aspects of management with land resources and development of practical activity in the sphere of land relations improvement. There was shown the experience of management with land resources in different countries. There was substantiated the development of modern system of management on the basis of systematic and situational approach. There was made a conclusion on necessity of creation of independent organizational structure of management with land resources, developments of the concepts of land policy of the RF on 2016-2025 under the government of the RF. The state program of land reforms must include the development of land legislation; creation of planning system, use and protection of land resources; determination of order of use of arable lands by landowners and land users on the basis of land management documents; provision of special protection of arable lands; restoration of land management service of Russia. There were offered some arrangements to complete the last stage of modern land reform
-
ENVIRONMENTAL AND ECONOMIC ASPECTS OF INDUSTRIAL LIVESTOCK
Description
One of the main criteria of efficiency technologies in livestock production is the level of the negative impact on the environment per unit of time, or volume of production. Intensification and specialization can significantly improve efficiency, but at the same time can increases the impact on agro-ecosystem. An important condition for the preservation of ecosystems is to find ways of using animal waste as a raw resource. The ecological balance can ensure the production of meat and dairy products for industrial technology in family farms of 50-200 cows and up to 10 thousand pigs. Economically advantageous to carry out the raw manure to a distance of no more than 10-15 km, which is achieved with a small population, when fully formed wastes are used to improve soil fertility. For large mega-complexes advisable to equip their facilities for the production of biogas and the use of covered manure storage. In its turn, to prevent infection of livestock production, bentonite clay should be used as sorbents. This technology content of the stomach-governmental and poultry should be humane with respect to them, environmentally safe for the ecosystem, cost-effective and competitiveness for producers, safe for consumer
-
EFFICIENCY OF INVESTMENTS IN DEVELOPMENT OF RABBIT BREEDING IN RUSSIA
Description
Implementation of investment projects is one of priority tasks for the entities as efficiency of their business depends on it. In agricultural industry the special attention in the present is required by rabbit breeding as it is the most perspective direction of development of livestock production because of rather high level of economic return. In article the factors determining prospects of this direction are considered. The comparative characteristic of different types of meat on the main indicators determining business performance is provided. Following the results of calculations the greatest indicator of profitability is determined by meat of rabbits. Follows from the provided data that in Russia positive dynamics of development of rabbit breeding is noted, at the same time the existing production volumes don't satisfy the need of the population for complete amount. The directions of specialization of rabbit breeding and their characteristic features are determined. The main factors constraining rabbit breeding development are considered. One of the possible directions of their decision can consider the developed investment project of a construction of a farm of rabbits. Calculations of efficiency the farms of rabbits of different scale are made. The indicators reflecting results of their implementation for the entities are analyzed. Possible risks of the investment project are estimated and the most acceptable methods and acceptances of decrease in their degree in this situation are offered
-
ESTIMATION OF ECONOMIC EFFICIENCY OF RABBIT BREEDING
Description
There were determined the factors that form the most attractive area of investment for the enterprises of agrarian and industrial complex with the aim of achieving maximum efficiency of production. There were identified the advantages of the rabbit-breeding as one of the most attractive areas of investment. There were revealed the causes of the growing demand for rabbit meat, its advantages compared to other types of meat. There were determined the trends of rabbit meat sustain-able demand formation. There was revealed the level of competitiveness in the sector, there were the most evident competitors on the territory of Krasnodar region. There were determined the main trends of the further development of rabbit breeding, the main one must become the breeding of animals on large industrial enterprises with the use of the system “empty-occupied”. There was calculated the economic effectiveness of investments in construction of the rabbit breeding farm with the use of the system “empty-occupied” on the territory of the largest producer of agricultural products of the JSC “Kuban” in Ust’-Labinsk district which is a part of the agricultural holding "Kuban". There was determined the most rational structure of demand of rabbit meat to different channels of realization, there were calculated the current costs on the realization of the project. There were determined the most accept-able costs of realization with the account of consumer demand peculiarities. The realization of the project allows us to obtain the quite high level of profit and commercial profitability. The rationality of investment of rabbit breeding business is affirmed by too high indexes of the project’s effectiveness
-
Description
This article describes activities of JSC «Krasnodargazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of inventories, the organization of accounting of material-industrial stocks, put forward proposals to improve the accounting of receipt of inventories economic entity. Not only the main funds, labor and financial resources production and economic activity of the enterprise, but also using inventories. Materials are one of the most important elements of the production cycle of any organization. Currently, in the conditions of market economy determines the importance of qualitative indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. Accounting data needs to contain information for finding reserves to reduce the cost of production for the rational use of materials, reducing consumption, proper storage of the materials and their preservation. Material and production stocks are accepted to accounting on actual cost, which consists of purchase costs. Thus, the lack of accurate and reliable accounting of material-industrial services leads to the emergence of accounting errors that have a big impact on the implementation of plans on production, inflated the cost of production, which in turn affect the profit and profitability of the enterprise
-
ASSESSMENT METHODOLOGY OF THE LEVEL OF DEVELOPMENT OF THE BUSINESS ENVIRONMENT
Description
Contradictory processes of transformation of market relations makes for a fresh look at the problems of formation and development of favorable business environment, serving as a catalyst for the effective functioning of the business sector. During the years of reform, transformations in the domestic economy has developed a full-fledged business sector, but the modern period is characterized by the search for new forms, methods and conditions for its further development, most of which forms a favorable business environment. A necessary condition for effective development of the business environment at the regional level it is monitored on the basis of complex quantitative and qualitative indicators. In this regard, it is increasing the relevance methodological developments in the assessment of the level of development of favorable business environment. The article suggests a methodical approach to the assessment of the business environment, which served as the basis of multi-criteria evaluation of a combination of factors affecting the business climate in the region. As a productive indicator is proposed to use the comfort factor of doing business. The main stage of the methodology is the formation of expert groups in the field of entrepreneurship and the definition of competence of each expert. The result is a matrix of criteria five indicators to assess factors influencing the business environment. Based on the assessment of the business environment of Stavropol territory is divided into five typological groups, characterizing district municipalities: areas with a very high level of development of the business environment, areas with high level of development, areas with a moderate level of development of the business environment, with low level areas with a very low level of development of the business environment. Thus, the developed approaches to the assessment of the level of development of the business climate, will allow to justify the participation of entrepreneurial structures in various regional programmes of support and development of entrepreneurship
-
Description
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
-
Description
In the article we consider methodical bases of the analysis of financial and economic activity and a substantiation of rational high-quality structure of crops of winter wheat, as the principal grain culture defining in many respects a gain, financial results of implementation of an agrofirm
pdf 263.935kb
doc 263.935kb