08.00.00 Economic sciences
-
INVESTMENTS IN MILK PROCESSING AS A FACTOR OF IMPORT SUBSTITUTION
DescriptionEconomic and political conditions have a significant impact on the participants of Russian dairy market, which leads to a rise in the cost of attracting loans, a decrease in their investment activity as well as the efficiency of production and processing of milk. Special economic measures against a number of countries made it possible to relieve a niche in the domestic market by reducing the volume of imports of dairy products and should help in the building of its domestic production. The research results indicate the need to increase domestic production of milk and dairy products capable of equally competing with imports on quality and price with the support of the state. Our studies confirm the effectiveness of the implementation of investment project on organization of production of dairy products in Briukhovetsky district’s Ltd. "Harvest XXI Century". Through these measures, it will be possible to overcome the crisis in the shortest possible time and to ensure financial stability by boosting and expansion of existing production. As a result, the value of fixed assets of the enterprise will increase by 51 to 800 million. rub., the production facilities will be equipped with modern technological equipment, which has unique innovative features allowing to reduce the consumption of raw materials and automate the manufacturing process
-
ANALYSIS OF EFFICIENCY AND RATIONAL USE OF FIXED ASSETS
DescriptionThe article is devoted to the analysis of efficiency of use of fixed assets on the example of the specific organization. The considered analytical indicators are calculated for the acting economic entity, which is engaged in agriculture in both crop production and livestock production. Offers regarding horticulture improvement are developed. The project of an intensive garden is offered for increase in economic feasibility of use of fixed assets. Taking into account that intensive gardening has long been embedded in the agricultural organizations of the Krasnodar region, as it is rather profitable, it is not being used in the studied economic entity now. The initial investments into the project of planting of an intensive garden are calculated on the basis of the free land resources which are available for the organization, and the return on investment is also estimated on the basis of calculation of profitability of the offered project. The theoretical review of the chosen offer on introduction of technology of intensive gardening has shown that such investment does not require huge financial expenses, but ensures high and rather quick for agriculture payback. It is known that each approach to consideration of a specific situation has its advantages and disadvantages, but the analysis of efficiency of use of fixed assets has shown that there are real prospects for this project to be introduced in the organization. Thus, introduction of technology of intensive gardening is effective for the studied economic entity
-
MANAGEMENT OF INVESTMENT ACTIVITY IN AGRICULTURAL ORGANIZATIONS
DescriptionInvestments have an important role in economy as without them it is impossible to provide stable development of economy and sustained economic growth. Nowadays emphasis should be focus to enhancement of control of investment activities of the agrarian organizations as agriculture takes the fundamental place in economy of each state. In this article, the most exact determination of the term "investments" is selected. Determinations of investment and investment activities are formulated. A row of procedures by means of which control of investment activities is exercised is considered. Development process and implementations of investment activities of the agricultural enterprise is reflected. Merits and demerits of indices of an assessment of investment projects are specified. Based on the analysis of domestic researches in the field of investment organization, activity and acceptance of investment administrative decisions 2 main views of control of investment activities are selected. Requirements to all process of investment control are specified. Features of investment solutions which entity is in preparation, a choice and the complex nature of acceptance of administrative decisions are selected. As one of the perspective directions of investment activities in the sphere of agriculture business on a hydroponics which allows to increase production efficiency of vegetables, greens, flower and berry cultures is allocated
-
THE STATE OF THE POULTRY PRODUCTION MARKET IN THE KRASNODAR REGION
DescriptionThe article presents the results of the marketing research of consumers and consumer preferences that affect the formation of the market of poultry products in the Krasnodar region. We have shown a composition of market participants of poultry products: agricultural organizations, private households, small farms; trade and procurement enterprises and their associations, consumers' organizations; processing plants; enterprises and organizations of industrial infrastructure (production and technical, combined feed, transport, construction, and others); organization of the market infrastructure (credit, marketing audit, insurance, wholesale and retail, information and commercial centers, exchanges, wholesale markets, other forming distribution and logistics system). Using the results of market segmentation, companies can choose the strategy of marketing to different segments of the market (the choice between a differentiated approach to the segment and to the adaptation of products to each of them and one for global sales, taking into account the needs of all segments), or focus only on any particular segment. Segment structure of the market of poultry products is a division of the demand segment of the domestic market; at the same time, the sectors of the market dictate poultry enterprises how to prioritize areas of their activities. Competitive advantages of poultry organizations appear in the case of presenting customers high requirements for poultry products. We characterize the approaches to the choice for the producers on their own market niche
-
METHODOLOGICAL APPROACHES TO FORMATION OF INTER-FARM RELATIONS IN AN AGROINDUSTRIAL COMPLEX
DescriptionThis article is devoted to description of theoretical aspects in the field of organizational component in processes of agroindustrial integration from point of view of methodology of inter-farm relations. As the object of the research, the authors have identified a set of factors mediating the process of organizational interaction and regulation of inter-farm relationships with a certain type of construction business systems in agricultural production. Topicality of the chosen subject area was confirmed by the fact that conditions of realization of the State program of development of agriculture, which provides the improvement of the organizational-economic mechanism of agrarian and industrial complex, has been oriented on import substitution and required a complex of measures, directed at development of tools and mechanisms to support the agricultural integration. A number of provisions of the article, such as assessment of factors influencing the choice of the method of building interenterprise relations and type agro-industrial formations reveal basic provisions at advantages and prospective directions of development processes of agroindustrial integration. It points to primacy of processes cooperation and availability of mutual proprietary interest of economic entities for further business cooperation and formation of a single vertically integrated economic system. In the article, there are certain elements of increment of scientific knowledge, which lies in comparison and synthesis of the selected theoretical conceptual positions of mechanism of formation and development of on-farm and inter-farm relations from horizontal to vertical agro-industrial integration on basis of which the authors present their own point of view on most significant features and directions of the development in agroindustrial integration in organizations of agricultural production. In the article, we also present a comparative characteristic of stages of formation processes of agroindustrial integration on criterion of on-farm and inter-farm cooperation. The results of the research can be used by experts of an agrarian profile of specialization as a subsidiary of theoretical and practical material in solution of questions of agriculture development
-
THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY
DescriptionIn 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
-
INFLUENCE OF RISKS ON INDICATORS OF ACCOUNTING FINANCIAL REPORTING
DescriptionIn terms of financial instability, contributing to increase in risks associated with conducting a business activity on the territory of the Russian Federation, there comes the need for the settlement of the procedure for reflection of information about the risks of the economic activity in financial statements. This article discusses the concepts of risks, their impact on the performance of financial accounting. There is a classification of risks: legal, country, financial and regional, their special features. To reduce the decline of the economic performance of the organization a variety of activities was offered. One way to solve this problem is the creation of reserves. For this purpose, various options for the establishment of reserves to reduce the impact of risks of the organization are considered in the article. The first option is the creation of reserves at the expense of the cost of production where the reserves are formed on the credit of account 96 "Reserves of forthcoming expenses". The second option is the reservation of funds as a reserve capital: reserves are formed on the credit of account 82 "Reserve capital". The third option is the creation of reserves due to other expenses; such reserves are used to adjust the value of assets. The article provides the calculation of the valuation of receivables. Based on data of accounting balance and the report on financial results of the buyer-debtor the calculation was carried out for the assessment of the credit risk for the organization, which the debtor must repay the debt to. Calculations are based on the methodology of the scientists of the Department of theory of accounting of Kuban State Agrarian University
-
FACTOR ENVIRONMENT OF THE DEVELOPMENT OF THE INDUSTRIES SECTOR DEPARTMENTS
DescriptionIndustrial policy is a set of organizational and economic regulators to improve the technological, organizational and institutional infrastructure level, allowing stimulating industrial activity. There are economic instruments that focus on creating a favorable economic environment for the industry; information and communication tools based on the provision of information and advice to industry on the basis of regular monitoring of production, market–tactical, legal and regulatory processes; institutionally–in–law measures that are aimed at creating an effective and adequate regulatory framework and effective legal protection. We have highlighted a group of preselected based on the analysis and systematization of scientific sources of positive («catalyst») and negative (respectively – «inhibitors») factors, which are structured by us on several subgroups: the factors nature of globalization; macro factors; organizational and economic factors; territorial and sectoral factors (factors of specialization); social factors; technical and technological factors. We have attempted to outline the most important elements of the environment factor, the totality of which determines the level and nature of the development of the industrial sector of the economy, as well as the specifics of the required content of the relevant industrial policies. Consideration of the above factors has allowed us to identify some of the contradictions in the process of industrial development. Their understanding of the formulation and in the context of the resolution of an opportunistic nature of processes of formation and development of industrial potential, industrial production may be the conceptual basis for the development of proposals for improving the incentives for industrial growth mechanisms, including the use of information tools
-
Description
The article deals with trends of development of the banking sector in agro-industrial sector of economy. It is confirmed that the Internet is a source of information not only about the client, but also information about bank, about problem points of its growth. It is important that the bank was able to hear the client, to change and to be responsible for the mistakes. Important elements of feedback are considered. The analysis of distribution of appeals on channels of receipt is carried out. Important principles of work with client on the Internet are determined: openness and simplicity in work with client; speed of reaction to publications; lack of tough speech scripts; universality of specialists; individual approach; innovation; management of flows of feedbacks; promotion. The discount is provided for a feedback of any tonality, it is gratitude to the customer for the time which he doesn't regret for writing of feedback about the company. The department of client service will be able to react to complaints of any tonality and to work with client appeals of arriving from any sources such as phone calls in call center, written complaints, and responses from the website of the company because client feedback through Internet resources as a source of customer information and work of bank is important
-
Description
In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region)”