08.00.00 Economic sciences
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DEFERRED TAXES: FEATURES OF ACCOUNTING AND ANALYSIS IN AGRICULTURAL ORGANIZATIONS
DescriptionThe article highlights the results of the analysis of deferred taxes as indicators of the accounting financial statements, reflecting payments to the budget for income tax agricultural organizations. The importance of deferred tax assets and deferred tax liabilities as a key marker of efficiency of the tax policy of the agricultural organizations is emphasized. Its inefficiency can be judge by excess of deferred tax assets over deferred tax liabilities, which is seen as a temporary diversion of funds from the market, which has zero profitability. The conclusion was made about the improvement of financial stability and liquidity of the organization under the influence of deferred tax liabilities and the deteriorating financial situation, financial stability and liquidity under the influence of deferred tax assets. The effective income tax rate of the agricultural organizations of Krasnodar territory is determined; it does not exceed 3% and differs from general because of tax benefits, deductions and tax policy. The basic causes of appearance of temporary differences are identified by types in the account of the agricultural organizations. Typical errors in accounting for deferred taxes are described. A refined form of the report on financial results containing transcript of profit before tax from non-agricultural activities, with the aim of monitoring the relationship of accounting and taxable profit in the agricultural organizations
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Description
The article examines the key aspects of import of food in Russia at the present stage. The relevance of this problem is necessary to the development directions of rationalization of import substitution, under condition of increase of competitiveness of domestic agricultural producers. The importance of this problem increases in recent years due to sanctions and embargoes, highlights the need for comprehensive studies in the formation of commodity composition of import substitution of food products and determining the key factors of its regulation. The work presents the analysis of dynamics of volume of imports of foodstuffs and agricultural raw materials for their production and its diversification based on import substitution. We discuss main commodity groups of food and, in particular, crop production and viticulture. In addition, we examined the major groups of goods from the point of view of the potential and opportunities for import substitution and selected those items, which, for various reasons, cannot be carried out in the Russian conditions due to climatic and other factors. As a result of the study, the authors concluded that the introduction of anti-Russian sanctions and the retaliatory embargo on imports of foreign agricultural commodities in general had a positive impact on the development of the domestic agricultural business, which is confirmed by the indices of growth of agricultural production in recent years. In addition, if there is further adequate funding of this sector, it is possible to speak about prospects of strengthening of food independence of Russia
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Description
The problems of import substitution in the Russian Federation in whole and in such industry as winemaking and wine-growing in Krasnodar region are considered in the article. There was analyzed the designed in Krasnodar region plan of measures for promotion of import substitution - road map. There were presented the objectives and indicators in the framework of the program «Development of winegrowing and wine-making subsector» of the state program of Krasnodar region «Development of agriculture and regulation of agricultural product markets, raw materials and food». There was presented the legislative initiative on amendments into the Federal law «On state regulation of production and turnover of ethyl alcohol, alcoholic and alcoholcontaining products and about restriction of consumption (drinking) of alcoholic products». There was substantiated the necessity of improvement of excise taxation in the context of implementation of a policy of efficient import substitution
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BRANCH PECULIARITIES OF BUILDING ORGANIZATIONS: THE STRUCTURE AND THE ESSENCE
DescriptionIn the article the branch peculiarities of building or-ganizations are considered. There are opinions of various authors and author’s structure of peculiarities
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OFFICIAL WEBSITE AS A TOOL OF COMPANY PROMOTION
DescriptionIn a highly competitive environment, companies strive to apply new information technologies in their communication activities using the Internet. One of these technologies is the official website of the company, and nowadays the landing pages are gaining popularity and importance. The authors describe a number of principles, which are used by modern developers of multi-page and one-page sites. In addition, the article classifies the directions of the official website of the company. The authors have proved the advantages of landing pages against conventional web resources
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ESTIMATION OF THE ECONOMIC SECURITY OF THE REGION (ON THE EXAMPLE OF THE KRASNODAR REGION)
DescriptionThe economic security of the region is one of the main elements of the country's economic security system. The article examines the current state of economic security in the region, identifies key problems, challenges, internal and external threats to economic security, proposes directions for the development of economic security in the region, and develops a balanced system of economic security indicators with justification of their threshold values. As the base region for the study, we have selected the Krasnodar region, one of the leading regions of the country. The issues of ensuring economic security are considered, the main indicators of economic security of the country and the region are formed. An assessment of the region's economic security system by monitoring economic security indicators is proposed, for each of which the indicator under study is estimated within the threshold (normative values). This method allows you to assess simultaneously the various spheres of life in the region, determines the risk zones and growth points in terms of the remoteness of the threshold value of the regulatory indicator. According to the proposed system, the threshold values of the indicators of economic security and the main socio-economic indicators of the Krasnodar region were grouped into four areas: the financial and economic, social, labor, demographic and social health of the population. The assessment of the state of economic security of the Krasnodar region is given, topical problems of economic security are considered and the main directions of ensuring the economic security of the region are identified
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ASSESSMENT OF BASIC CONDITIONS OF LIVESTOCK OF OREL REGION FOR INVESTMENTS
DescriptionAnalysis of livestock development in Orel region for 2002-2006 was conducted in the article. Presented analysis allows to assess conditions to realize investment process in this branch of agriculture in a given region.
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ASSESSMENT OF THE PROBABILITY OF BANKRUPTCY OF AN AGRO-INDUSTRIAL COMPLEX COMPANY
DescriptionThe article presents the practice of application and the analysis of the results of using domestic and foreign techniques of an assessment of probability of bankruptcy at the company of agro-industrial complex
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Description
In the article the basic macroeconomic indicators of the economy of Russia are analyzed, measures of improvement of investment appeal of domestic economy in real sector with application of regulatory measures are offered
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Description
Defining of concrete objectives is the first issue to raise the enterprise management effectiveness. One of the procedure versions to from the objectives of the enterprise producing bakery and flour confectionary on the basis of evaluating its capacity has been suggested in this article. Objectives are defined in the framework of the enterprise single management system on the basis of the principle concept “operation quality” oriented at the fulfillment of the parties concerned requirements