08.00.00 Economic sciences
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CHARACTERISTICS AND MODERN TRENDS IN THE DIFFERENT FORMS OF ENTREPRENEURIAL ACTIVITY
DescriptionThe article is devoted to the characteristics and trends in the modern forms of entrepreneurial activity based on the existing and the proposed investigation of types (kinds) and forms of an entrepreneurial activity
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Description
Delinquents and criminals in the economy, actively apply modern tools of implementation of economic relations while using the so-called "gaps" and inadequacies in the law. Often, to prove intentional sequence of interrelated transactions between counterparties for public authorities authorized in the field of Economics is quite difficult. The main problem is the lack of information about the facts of economic life that took place in the economic system of the administrative-territorial education and beyond. On the other hand, economic actors have difficulty when choosing a contractor, the burden of control activities and the need of proving innocence. Implementation of measures to stimulate sectors of the economy faced a challenge of bringing the right information and the willingness of subjects to participate in their implementation. There are professional illiteracy and the lack of necessary information about the rules of participation in the stimulus package, as well as practices and examples of economic behavior. The authors propose the use of the resource of a uniform accounting system, allowing solving the task of eliminating the above difficulties. The article presents the procedure for its application in individual cases for the implementation of economic operations, implementation of control measures. We have also investigated the circumstances and conditions of its application
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Habits of investment of infrastructural maintenance of large international sports provisions are analyzed
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Description
The existing attitudes to valusting activities in the sphere of forestry are analyzed. The specifity of discount rate, as well as of rental income in forestry, are revealed
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FEATURES OF USE AND PROSPECTS OF IMPLEMENTATION OF PROJECT MANAGEMENT IN AGRICULTURE
DescriptionOne of the priority directions of development of the Russian economy, in terms of import substitution and maintenance of food security of the state is agriculture. Agricultural production is a complex, high-risk business that requires the most careful calculation and planning. The achievement of the objectives to improve production efficiency and reduce risks in the agricultural sector can contribute to the use of the design of controls, instruments, components of complex project management. Project management is an opportunity not only to use the existing internal resources of the enterprise, but also actively to attract additional investment. In connection with this topic is the use of project management elements or transition the agricultural sector enterprises from the classical management to project management is quite important. Partly to reduce the risks associated with the implementation of agricultural projects, and in some cases completely eliminate them, you can with the help of new information technologies in project management of agricultural production. This can greatly affect the quality and efficiency of management processes. More and more computer equipment and automation introduced in crop management processes to perform field work at the optimum time and progressively reduce costs and improve profitability. For example, the system "GEO-AGRO” helps organize all coming from various sources, information and process it to make decisions. Using the project approach more actively in the agricultural sector in conjunction with information technology is possible, first of all, with the state support of the agricultural sector projects. In addition, it is advisable to form the design thinking of farm managers. Implementation of these proposals will help to attract more investment and boost profitability for agricultural production
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Description
The analysis of the development of the Russian market of means of plant protection was made. It was established that the companies-vendor of means of plant protection in Russia have a wide range of output products and extensive application areas. The leaders of the national market of products of plant protection among domestic and foreign manufacturers were identified. The condition of the production and the structure of the Russian market of rice in 2001-2013years were analyzed. The measures of government support provided for rice farmers by "program of state support of agricultural development and market’s regulation of agricultural products, raw materials and food for 2013-2020", were characterized. The analysis of the existing systems of protection of rice showed that the rice farmers have the potential of production to increase yields. Remedies for the seeds protection, controlling diseases (fungicides) and pests (insecticides) are used very rarely in the system of rice protection. A segmentation of the herbicide market in the Krasnodar region was made. The advantages of the new herbicide called "CITADEL 25" of the Singenta company, the world leader in the market of means of protection of plants, for increasing profitability of cultivation of rice were characterized. The reaction of clients to the price offer of the main herbicides for protection of rice was studied. By results of research the card of values of clients and their preferences was made. The experience of the “Singenta” company in use of the integrated marketing communications for change of values of producers of rice in the Russian Federation is given
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PECULIARITIES OF PERSONNEL POLICIES IN THE PUBLIC ADMINISTRATION IN MODERN PERIOD
DescriptionThe article presents an important role of personnel policy in the improvement and development of public administration
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THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
DescriptionThe formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities
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Description
The article describes disadvantages of existing onecriterion methodologies: only the monetary effect of outsourced process is considered, the analysis of all possible positive and negative consequences of outsourcing is not taken into account. It outlines the main difficulties of multi-criteria approaches for decision making about outsourcing, related to the fact that the improvement of one important criterion of the enterprise's activity can lead to the deterioration of another criterion. It outlines the fact that there is no single algorithm for making decisions about production outsourcing. On the example of an industrial enterprise for the production of energy spare parts it was shown that, despite the positive economic effect, the use of outsourcing in an industrial enterprise may not be appropriate. It analyzes calculation of LLC "Turbomash-service" according to which the costs for insourcing and outsourcing of production for the most expensive and labor-intensive items were calculated. It focuses on three main features that need to be considered during outsourcing, namely: 1) Quality of products before and after outsourcing; 2) The level of critical knowledge protection; 3) Organization, communication and coordination of processes. It is shown that, along with the economic effect, the mentioned parameters are no less important for making decision about outsourcing. A detailed analysis of these parameters is carried out. The existing multicriteria decision-making methodology was improved, the Saati method was proposed for ranking the criteria taking into account their importance, as well as a pairwise comparison of the parameters. It explains the necessity of applying the proposed decision-making method for outsourcing at an industrial enterprise
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SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)
DescriptionThe elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises