The article considers current economic situation in the economy of the Krasnodar region, the importance of import substitution in the future functioning and regulation of regional development of agro-industrial complex. The positive impact on the agricultural economy, double sided grocery sanctions, the leadership of the rural economy of the region with annual growth of GDP of 9.2% (in Russia – 4,5%) is pointed. The article shows that the growth of quantitative and qualitative indicators in the industry was provided with additional targeted investment to increase profitability of crop production to 44%. The advantages of big business that produces mostly grains are pointed out, because this factor will continue to determine the vector of development of agriculture. A big positive point of the livestock industry is the growth of profitability of milk production to 37%. At the same time, cattle breeding with the margin of 19.7% is still highly problematic on observance of technological discipline. Production of cattle meat remains unprofitable. A significant segment of production in farming is still taken by small farms. In 2014 the government regulated their development supporting them with money in the amount of more than 700 million RUB . The author believes to keep further growth of the livestock on it is necessary to stabilize the number of livestock, especially dairy cattle, to restore the production of pork, to continue the construction and reconstruction of farms and complexes, to provide animals with high quality food. The author also stresses the importance of development of business of rice growing, vegetable growing, fruit growing, the importance of updating and development of material and technical base. The work provides the data that at the expense of state regulation (support) profitability of agriculture in the region has grown by an additional 7%, so it creates new opportunities for growth of the agricultural economy of our region
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined the
roles and functions of the user agents, their place in a
single user space. The authors have justified the
proposals for movements of accounting information in
modern conditions of globalization of accounting
procedures. The article has also proposed mechanisms
of recording and summarizing information on
individual areas of accounting and taxation and
defined roles and methods of participation of various
economic actors in the scope of the proposed
mechanism of functioning of the unified accounting
space
The present article is devoted to the revealing of the
influence of the innovation restructuring on the
structural stability of economic complexes and
subcomplexes. In this work there was taken the effort
to determine the connection between the achievement
of stability of social-economic system and
technological limits of its new equilibrium condition
and as well as the necessary restructuring because of
innovation changes. In the work there was underlined
that the achievement of the ideal condition of
equilibrium (harmony) of multilevel economic system
and its long being in this condition is the aim to which
the system speeds under the influence of the sum of
factors. The equilibrium in such systems practically
links with the notion of aimed development. The
mathematical analysis of the realization of the law of
structural stability, more known as the “law of the
least”, showed that:
-The potential of stability of each component of
economic system must be determined by the conditions
of influence on it by the external environment;
-At the uniform (homogenous) influence on all
components of the system, we should follow the
absolute equal stability of all elements of the system.
-It is obviously that it is wrong to increase the potential
of stability of the rest elements of the system higher
than the potential of it’s weakest element because it
will not supply with the rise of performance and
effectiveness and will lead only to non-productive and
ineffective use of additionally spent resources. Firstly,
it is necessary to reveal the weak element and to rise its
potential and to increase the potential of stability of the rest elements in accordance with the rise of the
potential of the weak element for the further rise of the
performance and efficiency of the production in such
economic system.
-At the diverse (heterogeneous) influence on the
system, we should aim to the absolute stability of all
components of the present type of the influence. At the
concentrated influence when the external influences
always are directed to the more instable and weak
components and the stability of the system is
determined by the least stable one, it is enough to get it
out from the stable equilibrium to direct the system on
the least stable components.
-At the innovational changes of techniques and
technology in economic systems, the technical and
technological proportions and “chain connections”
between branches in the economic complex are
changed. It, in its turn, leads to the necessity of
revealing of optimal proportions of different elements
of the economic system and the whole chain at its
equilibrium. It leads to the change of ranks in searching
of the weak element as well and along with it the
priorities in the development of the system.
At the analysis and the assessment of innovation
development of the economic system it is necessary
along with other factors to take into account the results:
analysis of its structural stability of the “weak
element”, revealing of “weak element”; working out of
the arrangements on the increase of partial structural
stability of the “weak element” of the economic
system; working outs of arrangements on the increase
of potential of the structural stability of the rest
elements of the system adequately to the rise of
stability of the “weak element” and with an account of
influence of its size and dynamics of the further rise at
the increase of potential of stability of the rest elements
of economic system. All it allows to increase the
performance and effectiveness of the system in whole
Interest in kvass as a national product increased
noticeably in the past years, which has lead to the
expansion of the range of products and the rise of the
value of production and the scale of consumer
preferences respectively. The importance of the
analysis of the consumer preferences is obvious
nowadays as there is a logic relation between
commerce success and accurate knowledge of the
demand of the target group. In this article, the
motivation of the consumer as primary information in
formation of demand for new product has been
examined. The analysis is based on the examination of
tastes, differentiation of structure of preferences of
consumer groups, detection of unsatisfied
requirements, the motives of the consumer preferences
to the new product like natural fermentation kvass
made with plant extract (as the author suggests):
Citronella, lemon balm, oregano and Moldavian
dragonhead. In order to study the choice of consumer
preference they the survey of 100 residents of
Voronezh has been conducted. Based on the survey
and results of the research of the potential consumer
preferences, the authors have found expediency of
production of the new product with functional
properties. They revealed factors influencing the
decision of purchase and evaluation of new products.
There were 100 participants aged between 20 - 60 who
considered themselves as the consumers of the original
kind of kvass. Most of the participants (73%) consider
kvass a seasonal product. As a result the most important factor in choosing a soft drink was the taste
and healthy properties. Only 7% of the participants
considered price the crucial factor buying the product.
Moreover, 47% of consumers were ready to buy more
expensive product with new functional properties.
On the basis of the survey conclusions about the
demand of the new product in the market have been
identified and limitative factors of manufacture have
been shown
Analysis of the problems of employment and
unemployment are relevant in any society. Special
attention is paid to the issues of employment in postconflict
economy of the Chechen Republic. The
article examines the structure of employment by level
of education in the Chechen Republic from 2006 to
2013. Changes in the shares of the employed by level
of education are analyzed with respect to the average
trends in Russia
The article considers the main principles of the system
approach and their use in the general disclosure
mechanisms in the organization of the systems as
holistic entities. Ontological and epistemological lines
of the concept of the system and highlights the main
properties of systems are reflected. Since the system
acts as a form of organization of tangible and
intangible objects, integrity is determined as the
necessary property of sustainable living systems. The
concept of sustainability from the point of view of
general systems theory is considered, its types are
distinguished. Features of the economic systems and
the specificity of the concept of their stability is
described. It is marked that the majority of biological,
technical, economic and other complex systems are
characterized by non-Gaussian distribution and as a
necessary formal feature of consistency (integrity) of
the studied object the presence Zipf-distribution in the
population can be used. Differences between the
coenoses from deterministic systems and probabilistic
objects are marked. Procedures performed in the
course of the ranking analysis and the theoretical
aspects of optimization of cenoses by holding an item
or parametric optimization are considered. The
proposals on the use of ranking analysis and rank
distributions that are widely used for the study of
technocenoses, in the research process and the
formation of economic systems are promoted
Currently, execution of works on the analysis of
labor and wages determine the competitiveness of
any business entity. In addition, a sufficient supply
of qualified human resources organization and a high
level of productivity are essential to increase
production. Human resources of a company mean a
collection of various professional and qualification
groups involved in the company and included in its
payroll. The payroll includes all the employees hired,
connected with the main and with extra activities of
the company. Personnel structure or staff of the
company and its changes has certain quantitative,
qualitative and structural characteristics, which can
be a smaller and more reliably measured and
recorded using relative and absolute terms. Efficient
use of labor resources is the most important
economic concept that characterizes the effectiveness
of labor resources; expressed in the achievement of
maximum effect with minimum cost of labor and is
measured as the ratio of benefits to cost of living
labor in all spheres: in the sphere of material
production in the non-manufacturing sector, in the
public, private and collective production
A retrospective analysis of the use of resources in
organizations greatly help in finding possible ways
to effectively address social and economic problems
of the village at the present stage of development of
Russian society. The findings suggest the preparation
of such tools for administrators, specialists of the
district; planning, workers in the management of
economic development that will not only provide
evidence - based information source, but also a
theoretical basis for the development of better
programs for the economic development of rural
areas; to adjust planned activities for improving the
lives. Now, in the agricultural economic entities,
existing conditions and problems, as well as factors
affecting the efficient use of resources, might be
identified only by a careful study of a relatively large
number of organizations in a homogeneous area of
agribusiness, which is what we tried to do
afterwards. In modern conditions it should be noted
that the value of agricultural potential along with
land, labor and capital affects a number of natural,
general economic, social and demographic
conditions specific to our region, and in turn, have a
significant impact on agriculture and the
reproduction classic factors of production
The article discusses the "analysis and consideration
of the final financial results of the organization"
issues. This problem largely contributes to the factor
analysis. Using factor analysis, we can assess any
specific amount of earnings, which has been changed
under the influence of factors. Models of factor
analysis of financial results reveal the reasons for the
decline of profit of the company and take prompt and
effective economic management decisions. The
article presents a model of factorial analysis of
financial results of the financial statements based on
materials of the agricultural companies of the
Krasnodar Region
Business risk is a result of the business operations like taxes. Concerning of the issues related to the development of a strategy functioning economic entity are becoming popular. This strategy considering the law brings to optimizing the value of the tax payments of the organization and reduces the risk of tax risks. In this situation, a special role should be given to the orientation of the accounting system for the risk of economic activity in the development of accounting and organizational aspects that ensure the formation of the tax base for various taxes, and use the special taxation regime. The system of risk-based accounting consists of risk-based accounting policy for taxation regime, verification of the rights of using UAT, foundation of deferred taxes, revision of tax risks which are based on public criteria of tax offenses, the method of distribution incomes and expenses between different taxation regimes, monitoring an agricultural production, the inspection of tax errors