08.00.00 Economic sciences
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Description
The authors reveal contemporary issues of dairy cattle breeding. These problems are cross-sectoral in nature and are caused by economic realities, related to the crisis, high production and financial risks, lack of financial resources and insufficient state support system. The article reveals the specifics of the dairy industry, including the uniqueness of the products, the rhythm of production and high dependence of the industry on the scale of production. The authors analyze the dynamics and structure of milk production in federal districts of the Russian Federation; assess the changes in the indices of dairy cattle breeding production on farms of all categories of the Russian Federation and calculate milk production efficiency in the agricultural enterprises of Krasnodar territory. The authors have found that the major milk producers in the Krasnodar region are agricultural organizations, but their share in the gross production of milk was constantly decreasing over the period of 1990-2014. The article proves the feasibility of improving the mechanisms of state support for the dairy industry, including assistance in the creation and development of consumer cooperatives that promote the growth of efficiency and competitiveness of dairy farming
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THE PERSPECTIVES OF LOMBARD BUSINESS FORMATION AND DEVELOPMENT
DescriptionThis article discusses trends in the development of the Lombard business as one of the dominant components of the service sphere. A brief history of pawnshops and their formation is described. The causes of high demand for Lombard services are commented on. Regarding the situation of pawnshops in the market the views of the large pawnshops chains owners: “Vash Lombard” (“Your pawnshop”), “Obyedinenniy Lombard” (“United Lombard”), Stolichniy” (“Capital”). The benefits of pawn business compared with the banking service are given. The current problems of sustainable development of Lombard businesses are shown. We present difficulties in the process of drawing up and submission of reports, as well as quick adaptation to changes in legislation as one of them. Lombard structure allowing determination of this business running specificity is considered as one of the main aspects of the subject study. One of the subsequently formed properties – pawn shops high quality security systems, which in many respects determines their stability in the market is also noted. The development trends of this business, which will strengthen their position, are mentioned. In conclusion, a brief justification of the reasons for the precarious state of business in the country is given as a whole; however, presupposition is made of the eternal relevance (inelasticity of demand) of Lombard services
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ECONOMIC FORECASTING AS UNIVERSAL ECONOMY AND BUSINESS DEVELOPMENT FORESEEING
DescriptionThe article deals with the types and methods of forecasting as tools for further development of production and business. Specific roles of each way in economy and manufacturing is identified in General. The relationship of forecasting with other sciences of importance in determining the baseline and trends in the development of the economy is indicated. The relationship between foresight of successful transactions in the form of contracts is determined, and the reasons for unfavorable outcomes of their conclusion are justified. A correlation between prediction and such sciences as probability theory, mathematical statistics, mathematics and physics is traced. Examples of forecasting use in specific branches of economy are given. The article substantiates forecasting trends differences and conclusions are drawn as to their application ways. The role of making predictions on the basis of the revealed patterns and its difference from foresight without reliance on any certain laws that allow identification of the situations-paradoxes group are defined. The authors presents various situations in the business development process, in which there can be transaction costs. In this context, the spontaneity of their occurrence is defined, and the characteristic of their appearance is justified. Another no less important aspect, influencing the increase of company share in the market is the relationship of risk insurance, game theory and forecasting. A key aspect here is the ability to compare the prospects of the company development in the market with laws that govern probability theory
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Description
The article has positioned conceptual approach of land - mortgage lending by the state influence on the management processes of the financial mechanism of satisfaction agricultural finance and credit services. The authors developed a model of organizational and financial mechanism state support of the landmortgage lending, contributing to increasing the availability of investment financing entities agroindustrial complex through a mortgage. It is proved that the state support has a significant impact on the efficiency of investment projects implemented by the enterprises of agroindustrial complex using funds raised under the program of land mortgage lending
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MANAGEMENT OF INNOVATIONS ACTIVITY OF BANK INSTITUTES BASED ON FINANCIAL STIMULATIONS
DescriptionIn the article, the authors reveal a problem of searching the directions of financial stimulation of innovative activity of bank institutes for offering the financial innovations to real sector of regional economy. During the research, it is revealed that the concept of development of financial innovations has to be based on institutional distribution of channels of the transmission mechanism on degree of their importance. It is proved that for ensuring economic growth it is necessary to create a transmission mechanism of financial stimulation of innovative activity of the complete system of financial institutions, which is based on public and private partnership
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ROLE OF MANAGEMENT ACCOUNTING IN TAX OPTIMIZATION OF ECONOMIC SUBJECTS
DescriptionThe relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations
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THE PLACE OF TAX ACCOUNTING IN TAXACCOUNTING SYSTEM OF AN ORGANIZATION
DescriptionForecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoiding the expressed conflict of interest. The solution to this contradiction and the most effective way of establishing a compromise is the effective tax accounting. The fiscal system of the Russian Federation is constantly undergoing both quantitative and qualitative transformation: changing the structure of taxes, tax rates, the requirements for the taxpayers, and others. The practice of constant adjustments to tax laws adversely affects the formation of the economic entity accounting and tax system. The economic crisis has further complicated the decisionmaking on the organization tax burden reduction. The relevance of the study is conditioned by the fact that in the current conditions in view of the foregoing, particularly acute are the question of the effectiveness of tax accounting, its optimal interaction model with accounting, as well as enhancing the tax planning role. The consequence of this is the need for research harmonization of accounting and fiscal data with the goal of taxation monitoring, analysis, control and optimization. In the article the place of tax records in the single accounting and tax system of the organization is considered, the notion of tax accounting is specified
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THE ANALYSIS OF EFFECTIVE MARKETING METHODS AND MARKETING STRATEGIES
DescriptionThis article deals with the main marketing strategies and methods that allow to successfully position the firm in the market for both startups and experienced entrepreneurs. Examples of companies, as a model of the potential success or failure for any company are given to make strategies clear. Special attention is paid to such notions as survivability and competitive ability in the market changing conditions. In this regard a new not widely known method is described which is considered to be very effective – competitive cooperation. No less important place in the marketing activity is devoted to innovation, as the long term development and strengthening the position of firms in the market among strong competing enterprises. Such a notion as customer confidence in the products of the company is taken into account; appropriate recommendations for attracting customers are given. Several characteristics of the product promotion in the market are present; the degree of profitability of direct and indirect channels of commodity promotion is estimated. A list of the main factors of the marketing plan is also included, their nature is disclosed and possible situations that should be considered when determining the marketing strategy are anticipated. As an integral item of the plan, the methods of pricing policy are presented and the most effective of them are pointed out. In conclusion, the large choice of strategies for the entrepreneur is stated and the possibility of using the most beneficial of them is substantiated depending on the tasks and goals of the enterprise
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CITY IS A UNIQUE PUBLIC CORPORATION OF THE INTEGRATED SPIRITUAL AND MATERIAL SOCIAL PRODUCTION
DescriptionThe article, from the perspective of developing a regional knowledge economy, examines the modern city as a complex and large system, like a fractal. We have put a scientific problem of developing a set of models that together would be adequate to the Megatrends of development. We explore models of the city as complex and large systems and as a fractal. The article discusses the main elements of a successful city, emphasizing its uniqueness. We have discussed formal criteria of the UN for the success of cities and the perception of its informal judgments of different urban communities. The city, in terms of the structural building conditions in four-sector economy can consist of the following subsystems: historical, mental, national, cultural, institutional, cognitive, symbolic, ecoinnovation technology, property, manufacturing, utilities, social, strategic. This work discusses the mission of the modern city as an environment for the generation of knowledge, culture and innovation. We have proposed a model of the mission of the modern city, in terms of the trend of developing a knowledge economy. The mission of Krasnodar, as a metropolis, preserving the historical identity of the Kuban, providing sustainable and harmonious socio-economic development of the region and the country integrated in space and continued in time, improving the quality of life of residents of the Kuban on the basis of generation, adsorption, selection and distribution of streams of educational, cultural, social and economic innovations and "pollination" of municipalities, consists in the intellectual-spiritual leadership in the region
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ANTI-CRISIS STRATEGY OF REGIONAL DEVELOPMENT: MYTH OR REALITY?
DescriptionThe round table of "anti-crisis strategy of regional development: myth or reality?", initiated and organized with the active participation of Financial University under the Government of the Russian Federation, the Ministry of economy of Krasnodar region, the Fund of "research and education initiatives of Kuban" was devoted to the problems of formation of viable development strategies, competitive system of management of economy of regions in modern conditions of the resource and investment restrictions, the drop in living standards of the bulk of the population and the overall stagnation of the economy. Almost all speakers, who represented Moscow, SaintPetersburg, a wide range of regions of Russia, and also coming from abroad, critically assessed the situation in the regional office and offered their recommendations on organization of an effective regional policy