08.00.00 Economic sciences
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EVALUATION OF THE CURRENT STATE OF HORTICULTURE AND THE PRIORITIES TO IMPROVING ITS EFFECTIVENESS
DescriptionCurrent horticulture is a complex system of fruit crops cultivation based on the integrated using of material, labor, natural and financial resources. Horticulture is an important part of agriculture because of the high nutritional value of its products. The fruits are used fresh and as raw material for canning, wine and other industries. Modern methods of processing and freezing of products are making possible to save its nutritional value and extend the period of consumption. The main problem of the horticultural industry is providing the population with fresh, high quality fruits and products of their processing. Horticulture is in a state of dynamic changes associated with the economic situation in the region. The authors assessed the current status of horticulture in the Republic of Tajikistan, revealed the problems in the functioning of the industry in the current economic conditions. As a result of scientific investigation the authors have proved the impact of the financial-credit, tax, price factors, level of competition, investment policy. The authors identified promising directions of improving the efficiency of horticulture and found the advantages of intensive technology of fruit crops cultivation. The implementation of these arrangements will help to ensure the country's food security and agricultural development
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Description
In modern conditions, the problem of the choice of an optimum tax regime especially is particularly acute for agricultural organizations. The subjective factors influencing acceptance of management decision on the matter such as the production specialization level, a share of the income from sale of agricultural products in total income, number of workers are characteristic of each organization. However, a preliminary stage of the analysis of tax expenses in case of various tax regimes is consideration of statistical information on an industry in the field of the taxation. In this article, data on structure and size of liabilities on taxes, charges, fees are provided to off-budget funds of agricultural organizations of the Krasnodar Region, dynamics of this indicator within five years that gives an idea of a tendency of change of conditions of the taxation in case of various tax regimes. Statistical information on distribution of agricultural organizations of the Krasnodar Region on tax regimes is also provided in a percentage ratio. The comparative analysis of level of the tax load in case of various tax regimes which gives an idea of benefits of a special tax regime to agricultural producers is provided. The study was sponsored by RFFR and the administration of the Krasnodar Territory in the framework of a research project № 16-46-230131 “Formation of information efficient management of agricultural production systems through the integration of information flows of the financial, tax and management accounting (based on organizations of the Krasnodar region)”
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Description
On the up-to date stage of development of the Russian economics, the problems of forming of competitive reproducing potential of industrial organizations, arrangement of usage, development of methods of diagnostics, choice of development directions are considered to be the urgent problem, since they suppose full realization of economic possibilities and development of effective strategies of future development
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Description
The article is devoted to developing and implementing an investment project of the purchase of livestock or meat after slaughter industry in Mongolia for deep processing and distribution in the territory of Tuva and other regions of Russia
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EVALUATION OF THE MAGADAN REGION AGRICULTURE LEVEL AND PROSPECTS OF ITS DEVELOPMENT
DescriptionThe study examines trends in the formation of the agroindustrial complex in the Magadan region. The article deals with comparative analysis of main figures of the Magadan region agricultural branch for the period 2008 - 2014. Statistical methods for analyzing time series are used. Statistic date end its average annual coefficients of agricultural production growth and increase are given in the tables. This article shows that only some coefficients have a small growth. Most of them point at decreasing of production level. Main problems and regional social economic peculiarities and their negative influence on agricultural production are appeared. To sum up this information we have stated that the rate of growth in agricultural branch does not correspond to average agricultural rate growth in our country
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Description
General problems of labor market formation and approaches to the factors selection, influencing the formation of regional labor market were considered and investigated. Method of factors influence assessment on demand level in agricultural sphere of regional AIC was offered.
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FINANCIAL RISK ASSESSMENT OF AN AGRICULTURAL COMPANY ACCORDING TO REPORTING
DescriptionThe instruments of increasing competitive stability and decreasing financial risk of the company in the conditions of an economic crisis are considered in this article. The process of production in agriculture is closely related to the natural biological processes. Animals and plants function as means of production, and they are living organisms, developing on the biological laws that determine the dependence of the production process in the agricultural sector on natural factors. Besides, various soil climatic conditions have impact on results of economic activity of agricultural producers. Therefore, companies that work in rather worse natural zones are less competitive. The price factor doesn't provide financial well-being and doesn't reduce risk of bankrupt to such organizations. The economic situation in the country, emergence of new financial instruments and some other factors has essential impact on results of economic activity of an agrarian enterprise. Thus, the activity of the company in all its forms is connected with numerous risks, thus, financial risks play an essential role, generally, "a portfolio of risks". In this regard, an actual task in practice of an agrarian enterprise is the assessment of level of financial risk on the basis of accounting reports: the balance sheet records the financial situations of the organization at reporting date, and the report profits and losses results of financial activity. The system of internal control in various directions is necessary for risk management: acquisition of raw materials and materials, product sales, logistics, personals, finance and capital investments. A possibility of an agrarian company to estimate, to control and to operate its own risks is important competitive advantage, allowing to create financial and steady structure of the organization
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THE EVALUATION OF HUMAN CAPITAL WITH THE HELP OF THE COMPANY’S POTENTIAL EVALUATION
DescriptionStrategically significant dealings of business entities’ amalgamation and absorption are revised in the article. We have listed the methods and the information supply of the evaluation of the business entity’s potential and the evaluation of potential increment of a business entity as a result of integration
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EVALUATION OF ECONOMIC EFFICIENCY OF INVESTMENT AND INNOVATION PROJECT IN ANIMALS
DescriptionThe article considers the indicators of economic efficiency evaluation of the investment-innovative project in dairy cattle breeding. Factors that deter investment and innovation processes and the importance of introducing innovative technologies in livestock development and state support issues for the development of this sector are revealed
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ESTIMATION OF ECONOMIC EFFICIENCY OF RABBIT BREEDING
DescriptionThere were determined the factors that form the most attractive area of investment for the enterprises of agrarian and industrial complex with the aim of achieving maximum efficiency of production. There were identified the advantages of the rabbit-breeding as one of the most attractive areas of investment. There were revealed the causes of the growing demand for rabbit meat, its advantages compared to other types of meat. There were determined the trends of rabbit meat sustain-able demand formation. There was revealed the level of competitiveness in the sector, there were the most evident competitors on the territory of Krasnodar region. There were determined the main trends of the further development of rabbit breeding, the main one must become the breeding of animals on large industrial enterprises with the use of the system “empty-occupied”. There was calculated the economic effectiveness of investments in construction of the rabbit breeding farm with the use of the system “empty-occupied” on the territory of the largest producer of agricultural products of the JSC “Kuban” in Ust’-Labinsk district which is a part of the agricultural holding "Kuban". There was determined the most rational structure of demand of rabbit meat to different channels of realization, there were calculated the current costs on the realization of the project. There were determined the most accept-able costs of realization with the account of consumer demand peculiarities. The realization of the project allows us to obtain the quite high level of profit and commercial profitability. The rationality of investment of rabbit breeding business is affirmed by too high indexes of the project’s effectiveness