№ 128(4), April, 2017
Public date: 28.04.2017
Archive of journal: Articles count 98, 245 kb
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Description
Problems of formation and evaluation of the feasibility of the plans and programs of development of high-tech products aerospace are both relevant and meaningful. To accelerate progress in the field of production of innovative aviation technology we have offered an improved method of program planning, which has been extended with comprehensive tools for identifying, assessing and managing risks objectively exist in the field of aeronautical engineering with a long life cycle. The authors have reviewed the basis for the development of plans and programs for the development of modern aircraft, the basic stages of formation of plans for its establishment; formulated methodological principles for the definition to be included in the work plans; built formalized procedure to account risks arising from the implementation of prepared plans. Practical use of this new method and its tool for implementation will improve the efficiency of the process of substitution of imported aircraft equipment in the domestic counterparts
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Description
In this article, we consider organizational and economic signs of leasing which will be coordinated with indicators of organizational efficiency. The work presents an ability of the company to exist and achieve definite purposes with a favorable ratio of results and expenses that is one of the main objectives of management. Efficiency of leasing operation is a way of increase in efficiency of functioning of the enterprise in general. Financial and economic signs of leasing are that financial instrument of the enterprise, which has to provide technical, organizational and overall economic efficiency of leasing process. The system of indicators can include as the generalizing characteristics of development and separated private for specification of conditions and extent of development. The main thing in this research – preservation of the general and only source of basic data and provisions and compliance of a research to his strategic direction, despite a variety of the detailing indicators. Calculations, which allow estimating the effect and the efficiency of leasing operations, take the important place in business management. Financially - economic indicators, which may be calculated using the developed techniques, are the cornerstone of these analytical researches and is an obligatory prerequisite of adoption of administrative decisions on negotiating according to the conclusion of leasing contracts or refusal of them
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ASSESSMENT OF THE INTEGRITY OF ECONOMIC SYSTEMS
Description
The article discusses the use of system approach in the disclosure of the mechanisms of systems organization as holistic entities. If the system obeys a normal distribution, it is influenced by accidental factors; therefore, it becomes less predictable and less controllable. Combining elements of the system in the first place means the establishment of relations between them and the appearance of integrity. As a necessary formal feature of the consistency (integrity) of the studied object we can use a Zipf-distribution. The presence of this regularity is a necessary condition for the existence of the system, and failure to do so means that is considered not an integral object, and some combination of spontaneously selected elements. Object is not an integral system in case of failure to do so means, but rather some combination random selected elements. The article presents the results of the use of methods of ranking analysis and mathematical statistics to assess the integrity of economic objects and to check their consistency. For analysis were used data on the sown area of 30 major crops for the period 1999-2015 years. Ranking distribution was built for the average values of acreage of crops, and it is fairly well described by a hyperbolic distribution, 73.5 percent of the cases the changes in the dependent variable depend on changes in explanatory variables. A deeper statistical analysis was conducted to test the joint implementation of the two hypotheses, first, that the data set does not obey the normal distribution law and, secondly, that the data are significantly interrelated, allows to make a statement about the affiliation of the studied General population data on the planting acreage of crops statistics Zipf-type. All the coefficients are statistically significant
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FORMATION OF THE REPORT ON FINANCIAL RESULTS AS THE FUNCTION OF MANAGEMENT OF PRODUCTION RESOURCES
Description
The report on financial results is among the main forms of financial statements of commercial organizations. Annual report contains data for the reporting and prior years received revenue-net cost of products sold gross profit administrative and commercial costs, profit (loss) from sales; it also includes: income from participation in other entities; interest income; interest expense; other income; other expenses; profit (loss) before taxation current profit tax; change of deferred tax obligations change of deferred tax assets other net profit (loss). Reference in report: results of revaluation of non-current assets not included in net profit (loss) of the period results of other operations not included in net profit (loss) for the period basic earnings (loss) per share; diluted earnings (loss) per share. The report is based on two fundamental principles – the method of calculation and assumptions the continuity of the organization. Its content transformed in accordance with the format of the report, implemented the international financial reporting standards - IFRS 1 "Presentation of financial statements". The value of the statement of financial performance is determined by their role as criteria of effectiveness and efficiency of industrial - financial activities of business organizations, the role of profit as source of financing of expanded reproduction
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ADVANTAGES OF DEVELOPMENT OF ECOLOGICALLY CLEAN PRODUCTION OF AGRICULTURAL PRODUCTION
Description
The article notes a decrease in the overall quality level of crop production and deterioration of its consumer properties. The solution may be a transition to manufacture of non-polluting agricultural production. The author notes that under the prevailing market conditions, only improving the quality of products, using available resources, can improve competitiveness and ensure the survival of agricultural enterprises. The factors of the development of ecologically pure agro-industrial production, which are reflected in the economic efficiency of this activity, are considered. There is a potential for the development of environmentally friendly agricultural production in the Krasnodar Territory. The problems and measures to stimulate the production of environmentally friendly agricultural products are shown
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Description
In the article the questions of necessity and urgency of increase of competitiveness of modern Russian organizations are considered. A retrospective analysis of the transformation of approaches to the definition and content of such a concept as "the competitiveness of an organization" was conducted. As one of the tools to improve competitiveness, it is proposed to use the technologies of personnel management actively, which are in demand today in all spheres of economic activity. The need for these instruments is especially acute in the banking sector, which differs from other sectors by increased nonprice competition. The experience of using these technologies is illustrated by the example of PJSC "Sberbank of Russia", which for the past five years has been pursuing a systematic policy of creating a corporate culture, using a variety of tools for motivating employees, their continuous learning and capacity building. The Bank operates with such levers of influence on its employees as corporate training, the formation of a mentoring institute, the selection and adaptation of new employees, an open system of internal corporate communications, and an assessment of the personal effectiveness of staff. Corporate training provides online courses, allowing you to track the increment of the intellectual capital of the bank. Corporate culture of the bank becomes one of the main sources of competitive advantage. Maintaining a competitive salary level and providing a good social package, implementing a corporate value system are Sberbank's practical activities aimed at uniting the work collective, forming team spirit and striving to develop together with the company. Thus, the authors have proved the importance of increasing the competitiveness of employees as one of the key factors affecting the performance of the organization as a whole
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PRIORITIES OF INVESTMENT POLICIES IN THE AIC OF THE REGION
Description
For the development of the agro-industrial complex, a real modernization of the economy is necessary, without which it is impossible to ensure the growth of labor productivity, the reduction of production resources and, as a consequence, the competitiveness and investment attractiveness of the industry. In the constituent entities of the Russian Federation, the main elements of the investment policy are the adoption of legislation, regulating the investment process; providing investors with various financial and non-financial benefits and incentives; creation of organizational structures for investment promotion; development and examination of investment projects through public sources of financing; provision of guarantees to banks for the allocated funds for them to implement investment projects, selected on a competitive basis; accumulation of public funds through the issuance of municipal loans. The investment policy in the system of the agroindustrial complex should be aimed at ensuring a harmonious and balanced development of all parts of the complex, modernization of production capacities, increasing the efficiency of its use. As a result, the potential for advanced development will be formed; an effective system of public administration, conditions and incentives for the development of human capital, competitiveness of goods and services will be developed. Attraction of direct investments in development of industrial infrastructure will allow activating investment activity in the territory of the Krasnodar region. Investors are enabled to expect to receive tax benefits, subsidies and other government support measures, which will improve the investment attractiveness of the region
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PROBLEMS OF FORMATION OF THE PROGRAM OF INNOVATIVE DEVELOPMENT OF THE ROCKET SPACE INDUSTRY
Description
In this work, the authors investigate practice of application of a program and a target method in planning and management of the space industry. The carried-out analysis has shown that modern methods of formation of programs in space activity do not correspond to the basic principles of program and target planning. Programs of the leading organizations of Roskosmos represent a set of actions, which are poorly coordinated among themselves. The purposes of the program are washed away or not designated absolutely. Lack of definite purposes of the program leads to problems in a result assessment, to decrease in efficiency of use of resources and lag in development from world technological level. The country has already lost leadership in the market of starting services, problems with rendering communication services and broadcasting are observed, the share of the domestic space-rocket industry in the world market of space services decreases. The authors suggest considering a main objective of the program of innovative development growth of competitiveness of the domestic space-rocket industry measured in increase in a share of the Russian production and services in the world space market. The authors believe that the country has the sufficient innovative potential for reduction of lag from leaders of the world space market
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FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY
Description
In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
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Description
Small business is an important segment of the economy of the state. However, today, there remains a number of problems in the effective functioning of small business organizations, including the lack of adequate tools for information processing, necessary to justify their development strategy. The article presents a solution to the task of developing functional requirements for an application that automates the process of forming a business model of small business organizations. The set of developed requirements is represented by a set of diagrams "Use Case Diagram", built using the unified modeling language UML. It is shown, that the business model is the main source of data for calculating the efficiency indicators of business ideas, capital investments, incomes and expenses. As a basic approach to the development of the business model, the template proposed by A. Osterwalder was chosen, which was supplemented with the "Competitors analysis" block. Thus, the improved business model template will include the following processes: "Project Value Proposal", "Design Consumer Segments", "Design Sales Channels", "Design Customer Relationship Technologies", "Design Processes", "Design Resources", "Design partners", "Analyze suppliers". Among the blocks of the business model template, the key one ("Distribution channels") is provided, which includes the calculation of revenues and expenditures, performance indicators for each sales channel, and their consolidated representation in the overall business model
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