08.00.00 Economic sciences
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DETERMINATION OF MARKET COST OF VALUED REAL ESTATE
DescriptionThe article is devoted to the assessment of market price of real estate objects with the help of the most spread formalized and non-formalized methods on practice, mainly: expert valuation, score method, correlation-regression analysis, method of net modeling which allowed to determine the cost of 1 km2 of real estate taking into account the updating. There was conducted the calculation of updating which is done by the determination of the recoupment term on production real estate and on objects of energetic in average throughout Russia (on public offers of realization of investment projects, on analytic articles), determination of profitability of specialized and non-specialized real estate (as a sign which is reverse recoupment term), determination of updating (multiplier) on purpose to the cost of land plot, as the relation of coefficients of a discount (coefficient of the discount of non-specialized objects to the coefficient of specialized objects)
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CONSTRUCTION OF THE PERSONNEL STIMULATION MODEL AND ITS DIFFERENTIATION
DescriptionIn modern economic conditions, the competitive advantages of enterprises are human resources. Business leaders need to create interest among their staff in achieving their tasks to the employees was in the desired direction for the organization. The article reveals interconnection between the process of stimulation of the personnel in the enterprise and competitiveness of employees. Competitive personnel are regarded as the main source of the profit of the organization, as the resource companies in which to invest on an ongoing basis. The author considers objective and subjective factors, affecting the competitiveness of the staff and stages of creation of effective models of staff incentives. In particular, special attention is paid to assessing staff learning motives of employees and demotivational risks, as well as to distinction of such concepts as "motivation" and "stimulation". The work describes the elements and means of stimulation, as well as three types of incentives: motivation, reward, and coercion. We have determined their impact on the competitiveness of employees of different groups. It is found out that the main instrument for implementing the strategic goals of the company are competitive employees, and that the presence and support of such personnel should be aimed at the management of the company in modern conditions of managing
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Description
The approaches to the intellectual capital evaluation and its components, such as structural capital, client capital and human capital of the agro-industrial complexes’ enterprises are revised in the article. The problems of the quantitative evaluation of the human capital, the client capital and the organizational capital are revealed for enterprises of the agro-industrial complexes. The examples of the structural, client and human capital’s components are proposed. The authors propose the method of the evaluation of the enterprise potential based on the development of the evaluation of the enterprise’s market value, regarding the influence of the human, client and organizational capital on its process. To develop the income approach it is proposed to regard the sum of the net present value of most preferable projects and to regard the potential residual value of a particular subject to the end of its projects’ planning period. The implementation of proposed method of potential’s evaluation allows estimating intellectual capital for expanded range of enterprises including the companies of the agro-industrial complexes. Moreover, it helps to solve tasks to potential dealings of mergers and acquisitions’ evaluation in the sphere of the agroindustrial complexes, as well as the evaluation of dealings devoted to the negotiations of some parts of company’s assets
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Description
The expediency of the «direct-costing» system in Russian organizations as a whole is considered in the article, as well as the necessity of using direct-costing in the organization of the ASTC «RIS» with rice production and sale as main activity. The advantages and disadvantages of using this system in the context of the analysis of the ASTC «RIS» activities are considered; the essence of the system «direct costing» is revealed. Besides, the authors have extended the need of presenting the cost accounting organization characteristics in general and its comparison with methods of accounting in the use of «direct-costing». The necessity of the introduction of this system in accounting organization in the Russian organizations is proved. With this aim, an analysis was conducted of rice prime cost changes using the system of «directcosting»; the authors have determined the break-even point, selling price and provisory profitability. All the performance indicators of the organization show the need for the introduction of «direct-costing» system in ASTC «RIS». Considering the possibility of implementing the «direct-costing» system in parallel with the traditional cost accounting system, the authors give characteristics to operations management and selling profitability, that allows to be more responsive to market conditions in pricing and to assess the contribution of each division in the organization of ASTC «RIS» in general, aimed at improving the efficiency of rice production
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CONCEPTUAL FOUNDATIONS FORMATION OF INFORMATION SECURITY SYSTEM FOR A PRODUCTION ENTERPRISE
DescriptionIn connection with the informatization of production, scientific-technical, social and public activities, the emergence of the digital economy, there is a need to protect effectively sensitive and confidential data. The solution to the problem of creation of system of information security becomes particularly relevant and significant, since with the advent of complex automated information systems significantly increased the quantity of information stored in the computing device, in single databases have become integrated information for various purposes, greatly expanded the number of users having access to the information resources of the enterprise. In the article, we have proposed and scientifically based conceptual foundation and principles of construction of modern system of protecting information files to manufacturing enterprises, which constitute commercial secret, from damage and unauthorized access. We have identified the information that requires protection from competitors and intruders, identified infrastructure their protection and the mechanisms for their own reliable operation of protective systems. It is shown that the objects to be protected from potential internal and external threats and illegal acts are staff, material, financial and intellectual resources, means and systems of informatization and protection of all types of resources. The basic principles of information security production of the enterprise are the mutual responsibility of management and staff, legitimacy, cooperation with law enforcement bodies, maintenance of optimum balance of interests of the company and the individual
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PROBLEMS AND PROSPECTS OF USING INFORMATION TECHNOLOGIES IN ACCOUNTING AUTOMATION
DescriptionThe issues of advanced information technologies in accounting are considered in the article. Some particular features of the Russian automated accounting are revealed and the methodology of ITbased management is demonstrated. The classification of the software products applied for accounting automation is made as well as the rating of the most common programs for IT-based management in Russia is provided. Major strengths and weaknesses of ITsecurity in accounting system are given. The problems of management activity automation during the period of transition to the international standards are considered, among them consideration of time value of money. The assessment of modern automated accounting system in the Russian economy made by well-known scientists is given. Special attention is paid to remote hardware and program resources while solving the problems of IT-based management. The author of the article also considers the problems of application prospects in accounting in self-developing expert systems based on competitive software products. Some particular problems of information security posing threat to the application in information technologies in management are presented. In addition to all this, the practical experience and a high standard of professionalism of an accountant are presented
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Description
Solutions of a complex task of the analysis and assessment of efficiency of interaction of levels and branches of the government intended to provide successful development of regional economy, economy of the separate territory, SEZ are proposed. The task selection is justified based on the results of the analysis of trends, theoretical framework and practices of development management of regional economy and territory. In the study, special attention is paid to the creation and development of special economic zones (SEZ). Proposals and recommendations for improving the tools to control the development of regional economy and economy of certain areas, including a SEZ and to evaluate the effectiveness and efficiency of the interaction between levels and branches of government involved in the creation and implementation of projects of the SEZ are developed. It is shown that the use of the developed recommendations improves the prospects for successful development of territories and increases the effectiveness of management of regional economy and development of the SEZ
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“ACCOUNTANT” PROFESSIONAL STANDARD: PROBLEMS OF APPLICATION AND WAYS OF SOLUTIONS
DescriptionProblems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
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ECONOMIC GROWTH IN THE KRASNODAR REGION
DescriptionThe article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years
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SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS
DescriptionThis article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets