08.00.00 Economic sciences
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Description
The problems of the increase of the economic stability of specialized fruit-growing organizations of the Krasnodar region are considered in the article. The analysis of the condition of the branch showed that for the last years the natural-climatic conditions lead to the frost-killing of stone fruit-tree gardens more stably and allow obtaining only the gross yields of large fruits. The total area under large fruit gardens in the region for the last five years has changed slightly and makes up 17896 ha in 2013. At present time in the Krasnodar region only 58 agricultural organizations have their own gardens and 13 of them are highly specialized enterprises with the share of gain from sales of fruits in 78%. However, the narrow specialization of farms increases the risk of obtaining of losses and the initiation of financial problems under unfavorable weather conditions. To obtain the stable high financial results is necessary to get the optimal combination of different branches and types of produce allowing the minimization the production risks. The emerged tendencies of the branch’s development, currency fluctuations and the prohibition of the import of agricultural produce from the countries of the EU permit to assess the perspectives of horticulture’s development in the region optimistically. In the article there were given the recommendations to obtain the stable development of the branch. There was marked the necessity of the maintenance of optimal correlations of branches and types of produce in specialized organizations, the application of modern agro-technological arrangements for obtaining of stable fruit yields, the necessity of state support as subsidies for the laying and the maintenance of gardens and in the creation of structures providing the guaranteed produce sales as well
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FEATURES OF DEFINITION OF TAX BURDEN OF AN ECONOMIC ENTITY
DescriptionThe results of an analytical assessment of the developed frame of reference on concepts of tax planning, tax burden, tax burden of the enterprise are presented in article. Tax planning is the most important part of financial planning of the organization. A basis of this process is possibility of each taxpayer to use legislatively resolved means, receptions and ways directed on minimization of tax payments. Minimization of taxes is directed not only on absolute decrease in volumes of tax payments, but also on purposeful transfer of business to more favorable conditions of managing. Tax planning is connected with recognition of the right of each taxpayer to apply all legislatively resolved means, receptions and ways to decrease in tax payments. The analysis of a condition of tax burden of an economic entity of real sector of economy is carried out. It is noted, that by means of various techniques of its assessment it is possible to receive contradictory data on dynamics of change of level of tax burden. As one of factors of increasing the efficiency of business activity is optimization of tax payments and implementation of tax planning acts. Importance of realization of tax planning and optimization of tax payments is defined by desire of taxpayers to lower tax burden and explainable aspiration of the state to prevent it
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FEATURES OF THE ORGANIZATION OF ACCOUNTING WORK AND PAY IN AGRICULTURE
DescriptionThe article deals with the peculiarities of organization of accounting of labour and its payment in agriculture in primary production (crop and livestock). The procedure for calculating wages, recommendations for improving the payroll in a particular organization has been presented
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FEATURES OF ACCOUNTING AND TAX ACCOUNTING REFLECTIONS OF OPERATIONS OF RETURNABLE LEASING
DescriptionIn the article the features of accounting and tax accounting reflection of operations of returnable leasing are considered
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Description
The article is devoted to the research of perspective application of methods of the assessment of continuity activity of audited persons by auditors. The authors proved the primary use of the approach based in application of methods of the fuzzy setanalysis in audit
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EVALUATION OF THE EFFECTIVENESS OF PRODUCTION PROCESSES AT THEIR DIFFERENTIATION
DescriptionThe overall performance of the company is largely determined by the efficiency of production processes carried out by them. In this sense, the model estimation of efficiency is one of working out in detail of the model of the production process. Accuracy, flexibility and sensitivity of the valuation models depend strongly on the completeness of the accounting features of the production model. In the literature, examine various approaches to the assessment of economic efficiency of production processes. Many of them are characterized by localizing assessment in relation to specific industries or areas of industrial activity. The disadvantage of such approaches is their poor tolerance to the valuation model in other local areas, such as agriculture. To overcome this problem, we propose to carry out the differentiation of the components of the production process, based on the classical approach, but allowing to take into account the distinctive characteristics of agricultural production. For agricultural enterprises are defined the characteristics of the production process. The authors proposed a generalized model that allows assessing the efficiency of production processes in various areas of industrial activity. In the proposed model there are shown superimposed on the manufacturing process constraints. To ensure the continuity of an estimation of efficiency of production processes into the model we have introduced components that transform the characteristics of a production subsystem into the characteristics of the economic subsystem
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FEATURES OF USING THE VIRAL MARKETING IN DEVELOPMENT OF MARKET ACTIVITY OF MODERN COMPANIES
DescriptionThe timeliness and appropriateness of the introduction and use of viral marketing in business of aiming for success enterprises on the modern market have been proved. The forms and special characteristic of viral marketing have been research. The recommendations for the use of viral marketing techniques in the marketing strategy of the company, alone or in conjunction with conventional tools of marketing communications have been given. Specific proposals to improve the system of monitoring the effectiveness of marketing communications activities of the enterprise have been made
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FEATURES OF A MARKETING USE IN ACTIVITIES OF A MODERN AGRICULTURAL COMPANY
DescriptionIt is proposed the applying of the effective marketing mechanisms of modern domestic agricultural enterprises to improve their competitiveness in national and international markets. The article analyzes the features of the implementation of marketing objectives and organization of marketing management at enterprises of agrarian sector
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FEATURES OF RICE PRODUCTION IN KUBAN REGION
DescriptionIn this article the analysis of an operating mode of irrigating rice systems is presented, which shows that the main task the managements consists in formation and maintenance for a long time water regime on rice fields, in channels, and also levels of ground waters. The decision of this problem will give the capability to consider the engineering-meliorative factors forming a crop of rice in Kuban region in full
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Description
Features of various approaches to formation of social policy in conditions of global economic fluctuations are considered in the article. The authors suggest that the main indicator of effective socio-economic policies at all levels of government; there may be only criteria for social development in society. The article also substantiates the necessity of development of methods of regulation of economic processes in terms of implementation of socio-cost-effective economic model. Theoretical basis cost-effective system consists of postulates on the dual nature of labor and labor theory of use-value (utility). The concept of the economic model proposed envisages humanization of socio–economic life. The differences in the models of "costly" and "creative" time are also considered and identified in the study. The authors concluded that the main factor of increase of efficiency of social labor becomes the constant growth of the real income of labor at constant cost reduction abstract. The results of the study can be the basis for the formation of a new system of public policies that enhance the welfare of the population and to create effective socio-economic planning model that may be particularly important in solving problems of social policy of Russia in conditions of global economic downturn