08.00.00 Economic sciences
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Description
In the article, the main aspects and principles of basing of cluster and sub complex model of regulation and development of agrarian and industrial complex of Russia are considered. The questions of formation of clusters in product sub complexes of agrarian and industrial complex of the region are also presented
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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
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ASPECTS OF THE DEVELOPMENT REGULATION OF GRAIN PRODUCTION AND ENTERING FOREIGN MARKETS
DescriptionThe main direction of the development of crops in the current year and the next year, according to the authors, still remains the further development of the production. The producers of rice should work to find new efficient rice varieties, to diversify the range of finished products, to realize the possibilities of import-substitution. These data show a rather dynamic development of the grain production in the Krasnodar region, indicate sufficient potential development opportunities of scientific and technological progress, new technologies and systems of machines for the production of grain. An important component of the Russian grain market in the last decade is the factor of grain export. The weakening of the ruble has made foreign trade in grain a very profitable business and in this sector there are new investors who began selling the products abroad, which caused a sharp increase in domestic prices, therefore, from 1 July 2015 new restrictive export duties on grain were introduced. The measure was introduced to increase the attractiveness of the wheat supply to the domestic market and for price controls. A significant growth of exports of wheat flour and wheat-rye (an increase in supply volume in 6 times and in monetary terms in 9.9 times) should be noted as a positive factor for the diversification and growth in the number of technological conversions of the raw materials. Grains today are exported to over 50 countries; we are in the top 5 of largest grain exporters. The analysis of imports of grain shows that the structure of food import in 2014 was 1,22%, and it was mainly seed corn. Much of this imported position was implemented in other regions of our country
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Description
In the present article, a characteristic of the milk–producing sub-complex as an important part of Agro–Industrial Complex is presented. A special economic and social significance of the milk–producing sub-complex of AIC is stated. The product awareness of the country and region depends upon the efficiency of functioning of this sector. There is given an evaluation of the current statute dairy production economy in the Krasnodar region. The dynamic of production and economy indicators of the regional dairy cattle according to the categories of milk producing farms is shown. The analysis of milk selling by the Krasnodar region’s agricultural companies is given as well. There was given out a special role of milk processing facilities, which provide a sustainable meeting of population needs in dairy products. The analysis of the balance of dairy production sector of the Krasnodar region is given as follows: the milk and milk products resources of the region and the ways of their usage are explored. There were indicated the reference points of state support of milk–producing sub-complex within “The State Program of Agricultural development and regulation of markets of agricultural products, raw materials and products for years 2013–2020”. The current interest to the problem of sustainable supply of the population with foodstuffs within the conditions of economic sanctions was mentioned as a stimulus for the domestic producers to increase the output of milk and milk product manufacturing and to conquer new section of the domestic market
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THE EFFICIENCY DEVELOPMENT ASPECTS OF A REGION WITH AGRARIAN ECONOMY
DescriptionThe article discusses development factors in agricultural production and marks the difficulties impeding positive dynamics: low levels of accessibility to credits, capital intensity, power availability, organic and mineral fertilizers application, infrastructure of the commodity market, particularly small farms. It refers to the most important external and internal production factors. Among the limiting factors we should note high lending cost, fiscal, changes in tax policy, volatility and price disparity, lack of working capital, financial risks, depreciation of fixed assets, problems with the mechanization in the field of production, shortage of skilled workers. In the article we note factors of increasing economic efficiency including government assistance in the area of lending, incentive policy, insurance, innovation promote, using of advanced domestic and foreign technologies in the modernization processes of production, assistance in staff professional development. It is noted that to improve the financial sustainability of regional agricultural companies today we need a more equitable economic distribution mechanism using of state regulation funds and a support to specific producers and processors of agricultural products, taking into account natural, territorial rents, levels of use of the resource potential, production costs, final contribution to the formation of a regional product. This approach will improve the effectiveness of the targeted direct government support of the particular agricultural industry, including small farms
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ASSORTMENT POLICY OF A COMPANY: THE ANALYSIS OF THE MAIN OPINIONS
DescriptionCompetitive capacity of a company depends on how effectively the assortment policy is functioning. There are different interpretations of the concept. All the definitions can be divided into seven major groups that reflect different points of view of the concept of the assortment policy
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THE ATTRIBUTES OF MANAGEMENT DEVELOPMENT IN SMALL RURAL FARMING
DescriptionThe definition of "small agricultural businesses" (SAB) is clarified, the effective functioning and regulation of development of subjects SAB are elaborated. The authors used the principles of systemic-functional analysis, methods, rationale, economic-statistical, monographic, SWOT-analysis, graphic and others. The author's definition of small agricultural businesses was offered. The functioning and regulation of development of subjects of SAB are refined and systematized. The modern competitive opportunities of SAB and others are identified and systematized. It’s being said that the competitive position of subjects of small agrarian farms (SAF) are often provided with increasingly innovative approaches with flexibility of internal management, the ability to quickly adapt to constantly changing conjuncture market. However, as practice shows, the direction of development in small economies does not act as a priority of modern agricultural policy in this field, often dominated by declarative intent rather than running behind these statements required volumes of investment in regulation of SAF subjects development
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AUDIT OF PROVISION FOR DECLINE IN VALUE OF MATERIAL ASSETS
DescriptionThe article reveals and confirms the necessity for provision for impairment of tangible assets. Inadequate valuation of provision for impairment of tangible assets or its non-reflection in accounting leads to the distortion of all forms of accounting (financial) statements, except for cash flow statement. Because of it, there is a distortion of the information provided to reporting users. Also, the article describes the main legal and theoretical ideas about provision for impairment of tangible assets in the organization; a comparative analysis of domestic and foreign practice of creating reserves for impairment of tangible assets. More advanced and practical methods of creating reserves are developed; degree of impact on the financial (accounting) reports the creation of reserves for impairment of tangible assets in the organization; summary of the importance of the audit with the creation and use of provisions for impairment of tangible assets
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OUTSOURCING AS AN EFFICIENT TECHNOLOGY FOR CONSOLIDATION OF CAPITAL PARTNERS OF THE CORPORATION
DescriptionThe article examines the traditional concept of outsourcing from the perspective of the characteristics of a public Corporation of the knowledge economy and building competitiveness. The author notes essential narrow interpretation of traditional outsourcing and examines a new, broader understanding of how the mobilization of intellectual and human capital, third party outsourcers for the benefit of the Corporation. Formation of the sector of the knowledge economy in Russia actualizes the importance of joint and coordinated problem solving connections intellectual, human and other intangible capital partners, who are provided with a number of activities as part of the mega business process associated with the production of intellectual goods and services. According to the authors, the development of outsourcing leads to a network form of business organization and mega business process is transformed into a network conglomerate, the capital of which is "adapting" to each other with the formation of a harmonious configuration of material and immaterial capital. Such configuration of capital we call capitulorum, as a new instrument for the realization of development strategy
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RUSSIA'S BANKING SYSTEM UNDER THE WTO: PROBLEMS AND PROSPECTS
DescriptionThe author analyzes the current state of the banking system of Russia, highlights the major leaders in the field: Sberbank, VTB, Gazprombank and explores their branch network abroad. He concludes that as a result of Russia's accession to the WTO, the influx of foreign capital into the banking sector is activated. Positive expectations for expansion of foreign banking institutions are associated with improving the quality of financial services, the improvement of products and technologies, the inflow of long-term and low-cost resources to enable banks to more actively lend to the economy, increase the availability of bank loans to enterprises and households. However, according to the author, the Russian banking system will need to not only adapt to international standards, but to meet them