08.00.00 Economic sciences
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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
-
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