№ 129(5), May, 2017
Public date: 31.05.2017
Archive of journal: Articles count 97, 240 kb
-
Description
The key specialization of production and combination of sub-sectors in rice-growing company directly affect the profitability level, production output per unit of a land area and labor productivity. The maximum efficiency of production resources use can be achieved only under the optimal ratio of production directions. In the article there were described the stages of development of economic-mathematical models allowing use to determine the main parameters of agricultural production development and the example of its application for the rice-growing enterprise FSUE RPP “Krasnoarmeysky” (the Krasnodar region). The designing of economic-mathematical model allowed us to solve the problem of calculation of technicaleconomic indexes by real parameters of the farm and work out the offers of its further development to increase the effectiveness of production and realization of plant produce. The source of designing of economic-mathematical model became a yearly report of the rice-growing farm “Krasnoarmeysky” in which all types of limitations are not taken into account. Under the designing of economic-mathematical model, we showed some offers, which became the basis of the analysis of the existing condition of a plant-growing trend of the enterprise. There were offered the ways of development of rice-growing farm “Krasnoarmeysky” which are based on conclusions obtained in the result of the analysis of realization of plant-growing produce, based on the use of the offered method of economicanalytical modeling
-
ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
DescriptionIn the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
-
HUMAN MARKETING AS AN EFFECTIVE INSTRUMENT OF INTERACTION OF INTERNAL AND EXTERNAL MARKETS OF LABOR
DescriptionThe issues of functioning of domestic and foreign labor markets are considered in the article. There were determined the main problems that accompany the functioning of these markets. There was given the characteristic of the term "labor force". There were presented the main directions and stages of work of recruitment agencies that are intermediaries between an employer and an applicant. There were substantiated the main directions and types of personnel policy of an organization. There was conducted the comparison of the types of personnel policy of an organization: passive, reactive, preventive, active. There were characterized the technologies of personnel marketing, which are based on the functions of personnel planning, employee engagement, selection and screening of candidates. There were identified the key functions of personnel marketing. The personnel marketing on an enterprise allows us to conduct the target intelligent selection of personnel for vacant positions, it allows to provide for needs of an enterprise in employees of specific categories, gives the possibility to influence the compensation and effectiveness of labor potential of an enterprise. There was based the reasonability of personnel marketing technologies application as an effective instrument of interaction of domestic and foreign labor market. The application of personnel marketing technologies supplies the effective personnel policy of a company that will allow providing the effective maintenance of labor potential of a company
-
Description
In the article the bank regulator of the country - the Federal Reserve System (FRS) is considered. The influence of monetary policy of FRS on the international financial markets, including the stock, currency and commodity markets is estimated. For the analysis of data, the statistics indicators characterizing dynamics of driving of major financial instruments and the markets since 2007 and finishing with the beginning of 2017 are used. As comparison, the analysis of dynamics of interest rates of the Federal Reserve of the USA and the S&P500 market index was used. The Influence of FRS on the American and German bonds is defined. On this basis, the conclusion is drawn that securities have high correlation, but the other Central banks take part in it. The forward reaction of monetary policy of the other bank regulators on decisions of FRS after crisis of 2008-2009 was revealed. The research of the influence of monetary policy of FRS on the market of petroleum crude, which suffered, first of all, because of the increase in interest rates of the bank regulator of the USA is conducted. The authors of the article have studied the reason of this process caused by interrelation of the commodity markets and monetary policy of FRS. In conclusion, key trends of the world financial platforms because of change of monetary policy of FRS and possible consequences for actual and financial sectors of the world economy were allocated
-
Description
Despite a voluntary nature of creation of the financial reporting by the Russian organizations according to international accounting standards, the Federal law No. 208-FZ "About consolidated financial statements" which establishes general requirements to creation, representation and disclosure of consolidated financial statements by the legal entity created in accordance with the legislation of the Russian Federation was issued on July 27, 2010. The law carries to a number of such organizations: 1) credit institutions; 2) insurance companies (except for the medical insurance companies performing activities only in the sphere of compulsory medical insurance); 3) non-state pension funds; 4) managing companies of investment funds, mutual investment funds and non-state pension funds; 5) clearing organizations; 6) the federal state unitary enterprises which list affirms the Government of the Russian Federation. Thus, the Russian organizations constituting the consolidated statements have to do it strictly according to IFRS, starting with the reporting of 2012. Preparation of the reporting under IFRS in the companies requires fixed tracking of innovations in standards, permissions of matters of argument and treatments by separate provisions, increase in speed of data collection and processing for improvement of quality of the reporting and terms of its closing. For this reason, there is a need for involvement of specialists in creation of the Russian reporting according to IFRS. This profession is demanded first of all in the foreign organizations whose Russian divisions are obliged to report on a regular basis to head offices. However, recently in Russian companies which are trying to come to foreign markets or interested in foreign investments these specialists are also required
-
IMPROVING THE EFFICIENCY OF MANAGEMENT OF INNOVATIVE ACTIVITY OF ENTERPRISES
DescriptionMethods and models for assessing the effectiveness of management of innovative activities of enterprises allow to calculate its indicators for each individual innovation project that can potentially be included in the developed version of the plan, and for a version of the plan (program) of innovation development in general. In the existing practice, this problem is usually solved means of an assessment of the socioeconomic efficiency of their implementation. The objects of this assessment are commercial and budgetary efficiency. The output data of the specified process is: the payback period of investments (the period of their return) and the profitability index (return on investment) - when calculating commercial efficiency; the net discounted income of the state (budgetary effect), the profitability index and the period of return of budget funds - when determining budgetary efficiency. Within existing practice of assessing the effectiveness of the implementation of innovative plans and programs, enterprises usually only determine the financial results of the implementation, without linking them with the planned specific results of scientific and innovation activities. This practice is a consequence of the long dominance of the so-called "monetary" approach to solving this problem. Of course, it is important for the enterprise to reduce the costs of implementing the innovation project, and to increase the return on assets. However, it is also important for the enterprise to ensure that its innovative activity provides the maximum saving of not only production resources, but also labor resources (labor productivity) and material resources (material-output). It allows the enterprise to increase the efficiency of its innovation activities and ensure the achievement of the planned target indicators and indicators of its development program. In order to solve this problem, the main elements of innovative activities of enterprises and the trends of their development in modern conditions are identified in the article. A systematic analysis of this activity is carried out. The organizationaleconomic mechanism of innovative activity of enterprises is formalized, structured and investigated. The theoretical bases of the organizational and economic mechanism of innovative planning are considered. The economic-mathematical tools for adjusting short-term plans and a long-term program for the innovative development of enterprises are proposed
-
RISKS AND PRIORITIES OF THE STRATEGY OF DEVELOPMENT OF THE NATIONAL SPACE-ROCKET INDUSTRY
DescriptionBased on risk analysis and consequences of the accidents which have happened to the space equipment from the moment of the beginning of an active phase of space activity, the authors have come to a conclusion that initial stages of life cycle of the project, namely start and a conclusion to an orbit of artificial Earth satellites are subject to the greatest risks. Further functioning of the spacecraft in an orbit is accompanied by much smaller risks, and the least risky are works on service of land infrastructure, processing and information transfer to consumers. Methods of economic protection, which provide acceptance or transfer for a certain payment of risks are not always acceptable for an initial stage of the space project – start and removal into a satellite orbit. Authors suggest evading whenever possible from similar risks for what it is necessary to reduce starts for the benefit of foreign customers. The research of structure of the world space market has shown that such kinds of activity as production of land space infrastructure and rendering services of satellite communication and broadcasting are the most demanded. The market of starting services is gradually reduced in connection with miniaturization of the equipment of satellites and high specific risks of start. The policy of Roskosmos is focused generally on preservation of leadership in starting services which differ in high risks, to the detriment of creation of own satellite group capable to render a wide range of space services to foreign partners. Change of reference points of the strategy of development of the domestic spacerocket industry towards highly profitable and least risky types of space activity is offered
-
DEVELOPMENT OF A DECISION SUPPORT SYSTEM FOR SUSTAINABILITY ASSESSING OF A COMPANY
DescriptionSustainability of enterprises plays an important role in the economic and social life of all industrially developed countries. Despite numerous publications devoted to the analysis of the sustainability of organizations, there are still ambiguous approaches to the methods of analysis for different authors. In addition, for companies of different industries, forms of ownership, geographically located in different regions of the border, the methods and indicators for assessing sustainability can vary considerably. In this connection, there is a need to develop a decision support system that would allow the most efficient assessment of the sustainability of the largest possible range of enterprises, with the possibility of adjusting and flexibly tuning as many parameters as possible. The article describes the architecture and algorithm of the DSS, which implements the following model of initial data generation in its functional; Model of formation of a tree-like structure of groups of indicators on the basis of which the stability is assessed; Model for specifying the fuzzy sets belonging to the recommended values of the indicators; Model for calculating the values of groups of indicators and their fuzzy estimates; The model of graphical interpretation of the organization's sustainability assessment. The developed system was tested on the basis of the company called Antey LLC
-
EXCHANGE RATE MANAGEMENT SYSTEM AS A METHOD OF STIMULATION OF THE EURASIAN INTEGRATION
DescriptionThe article describes a system for managing the dynamics of national currencies exchange rates of the countries of the Eurasian Economic Union (EEU) in relation to the collective currency. The purpose of this method is achievement of equilibrium values of exchange rates and improvement of the state of trade balances of the countries of the EEU. The authors conclude that the application of the proposed system will lead to an increase in the interdependence of the dynamics of the exchange rates of the countries of the EEU. This will ensure preparation for further deepening of the intra-union integration
-
PRIORITY DIRECTIONS OF INCREASE OF THE EFFICIENCY OF INVESTMENT ACTIVITY OF HEALTH CARE INSTITUTIONS
DescriptionThis article aims to review priority directions of increasing the efficiency of investment activity of health care institutions. As health plays an important role in the economy of any country, it is necessary to improve its efficiency by investing in its development. Additional funding, investment in health will significantly change the quality of provision of medical organizations, to develop new programmes, able to solve various problems existing in the health care industry of the Russian Federation. The priority direction to improve the efficiency of investment activities of MBHI CCCH No. 1 is opening within the healthcare facilities pharmacies called "Land of pills". This article describes technical, economic and financial feasibility study of business plan to open this pharmacy