08.00.00 Economic sciences
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ANALYSIS OF THE INTERNATIONAL EXPIRIENCE OF STATE REGULATION OF AIC
DescriptionIn the article, the analysis has been led - state regulation of an AIC of leading foreign countries in conditions of the market from it has started till nowadays; the negative and positive aspects of the given transformations have been revealed; classification of directions of the state support WTO has been analyzed and the complex of actions of the state support of an agricultural production of region also has been offered at the introduction in WTO
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ANALYSIS OF THE WORLD CAR MARKET
DescriptionSystematic analysis of the contemporary world car market has been done. The main tendencies and patterns of development of world car market have been identified. The main factors that influent the current socio-economic situation in the specific regions of the car market, as well as short-and long-term prospects for their development, have been determined
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ANALYSIS OF THE TAX BURDEN OF AGRI-CULTURAL ORGANIZATIONS OF THE KRASNODAR REGION
DescriptionThis article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations
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ANALYSIS OF THE TAXATION OF AGRICULTURAL ORGANIZATIONS
DescriptionIn order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
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Description
In the article a reproduction process of material and technical base at agricultural enterprise is given and its basic tendencies and existing ways of common productive facilities reproduction are analyzed
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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
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ANALYSIS OF BASIC HISTORICAL AND MODERN DEFINITIONS OF "RISK" CONCEPT
DescriptionIn this work, the comparative analysis of basic histori-cal and modern variations of definition of risks is pre-sented in general and from the point of enterprise ac-tivity. The gradual expansion of borders of concept of "risk" and its integral components in their direct inter-relation is investigated and eventually proved. Its modern concept is defined
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Description
We have developed dashboards of monitoring of the main socio-economic indexes of city districts and municipal districts of the Stavropol region in 2011- 2015 by means of platforms of business analytics of Tableau Public and Power BI for joint free use. The article presents a cluster analysis of administrative areas of the Stavropol region with the most important socio-economic indexes in 2015 for the purpose of identification of problem areas and acceptance of management decisions for their development
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ANALYSIS OF BUSINESS RISKS BASED ON A LIMITED RANGE OF CRITERIA
DescriptionBusiness risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. Issues of economic risk analysis of business are becoming more relevant, especially in the context of the global financial crisis. This article discusses the methods of analysis of business risks on the basis of a limited range of criteria. Studies have shown the example of a particular Agriculture Organization. We consider the evaluation of the structure of the balance sheet and analysis system by W. Beaver, evaluation according to the method of calculating the financial condition of agricultural producers. On the example of the organization under study we have given an assessment of business risks with the use of a limited range of criteria. In the context of each block there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Figures for the study were analyzed for the organization, and compared to the theoretical value is sufficient. For each of the aspects of the assessment of business risks on the basis of a limited range of criteria there are valid conclusions. Based on the study, we have stated the advantages and disadvantages of the test approach to risk assessment of entrepreneurial activity of the economic entity
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ANALYSIS OF THE PRINCIPAL FEATURES AND PROBLEMS OF CREDIT-AND-INVESTMENT ACTIVITY OF RUSSIAN BANKS
DescriptionIn the following article author considers issues concerning of banking crediting of legal entities. Author reveals the main features of credit-and-investment activity of Russian banks and its main problems, which decrease the effectiveness of this activity