The article describes the characteristics of modern
management and problems of formation of national
corporate governance, adaptive requirements increase
the innovative capacity of business entities. On the
basis of generalization of foreign experience in the
development of industrial democracy we have
objectively justified the need for more active
implementation of self government in intra-control
mechanism as a key factor in the integration of the
interests of the company and its employees, to increase
their activity in innovation
One of the important problems in the field of agriculture is
soil contamination by pesticides due to excessive and
unbalanced use of pesticides. The harmful effects of
pesticides on the environment and human health is
manifested in the contamination of water, soil, food, the
development of chronic diseases and acute poisoning,
malignant diseases, congenital malformations, infant
mortality. An alternative to the use of chemical remedies
are organic methods and techniques of cultivation of
agricultural land. One of such technologies is the laser
technology of cultivation of agricultural crops, the
application of which makes it possible to not only produce
organically clean, useful agricultural products, but also
reduce the cost of crop production and increase their
productivity. In the article, the Russian experience in the
production of organic products, to analyze the market of
organic agriculture and related infrastructure: the regulatory
framework, the existing non-profit education, the legal
framework, the system of environmental certification and
standardization of organic agricultural products, support
organic agricultural markets, as well as programs to
promote organic producers products
The article presents aspects of the efficiency of the
international financial reporting standards (IFRS) in
the accounting practice of agricultural enterprises by
basic organizational components, defines stages of the
application of certain IFRS elements in the preparation
of reporting of the agricultural sector enterprises.
First of all, agricultural enterprises will face problems
of the transition to IFRS. This is associated with
peculiarities of the agricultural production, which are
determined by the natural and social factors and affect
the organization of accounting: agricultural production
is seasonal, this is why the production cycle doesn’t
coincide with the calendar year; the land is the basic
means of production, animals and plants act as a
specific means of production; timescales of plant
ripening and animal breeding determine the obtainment
of the end product. Analysis of the difficulties of the
agricultural organizations’ transition to IFRS showed
different views in the scientific and professional
community regarding the valuation of assets and
liabilities and biological assets accounting.
Choice of experts responsible for the preparation of
reporting according to IFRS is an important issue that
requires additional expenses for hiring highly qualified
specialists or the creation of a special department,
which is fully agreeable to international standards.
Success of the reporting preparation according to IFRS
requires the process optimization with the usage of
modern information technologies. Introduction of IFRS
to the accounting practices of agricultural enterprises
implies changes of the national regulatory framework
of accounting, reporting and taxation
The demographic situation in the Krasnodar region, as
a whole, reflects the general trend of development in
the Russian Federation and is characterized by
significant changes in the demographic dynamics.
Assessment of the level of life is of paramount
importance for the analysis of the economy.
Significant contribution to the study of the category
«standard of living» and the development of systems
of socio-economic indicators has made such
international organizations as the UN. The UN
working group prepared a report on the principles for
the determination and measurement of living standards
in the world in 1960. This was the first attempt to
create a comprehensive system of indicators of living
standards. In accordance with the Convention of the
International labour organization (ILO) «About the
basic aims and standards of social policy» man has the
right to a standard of living necessary for the health
and well-being of himself and of his family, the right
to security in the event of loss of livelihood in
circumstances beyond his control. On this basis, to
individual countries and regions is the variety of tasks,
one of which is the analysis of the demographic
situation. The article examines the changes in the
demographic foundations of the formation of human
resources of Krasnodar region for the period 2010 –
2014. The author compares the processes occurring in
urban and rural areas. When preparing article the
author makes extensive use of statistical data for the
Krasnodar region
The presented article is devoted to solving problems
using the simplex method with artificial basis.
Simplex method with artificial basis is used when
quite difficult to find initial support program of the
initial problem of linear programming, written in
canonical form. The presented method is used in the
presence of solutions to the system of restrictions and
conditions, equations, inequalities and conditions, as
well as a transformation table method. The
calculation of the system is carried out by introducing
artificial variables Ri with the sign of which depends
on the type of the optimum, to remove from the basis
of these variables are introduced in the last objective
function with negative coefficients M that are
"mulct" for putting artificial variables. Simplex table,
which is made in the process of decision, using the
method of artificial basis, called extended. It differs
from the conventional in that it comprises two lines
of the objective function. In minimization problems -
with positive M. Hence, from the original one we
have already obtained the new M -problem. If in the
optimal solution M-problem has no artificial
variables, this decision will be the optimal solution of
the original problem. But, if in the optimal solution
M-tasks at least one dummy variable is different from
zero, the system of constraints of this problem and
have inconsistent problem is unsolvable
The article presents the decision of the task of the
linear programming. The basic methods of decision
of this type of tasks are considered in the article.
Every method has been characterized. Modern
practice shows that this type of tasks and methods of
his decision are widespread. The problem of decision
of this type of tasks remains very actual and
presently, although development of methods of
decision of tasks of optimization got most
development in the middle of the twentieth century.
This question is important for not only major and
shallow concerns and organizations, in industrial
situations, but, as well, for all the members of social
and economical relations. The example of decision of
task of the linear programming is examined in the
article; actuality of the studied problem is grounded.
Description of each of the applied methods of
decision was presented. In connection with wide
development of information technologies, a lot of
attention has been paid to the decision of task by
means of computer calculations. The brought task
and the charts illustrate all the importance of the
studied problem evidently, on the example of small
workshop possessing limited resources. On the basis
of the obtained data, we have drawn a conclusion
To improve the efficiency of using receivable accounts at the enterprise, there is an objective need to perform its constant control. The management of the accounts receivable allows to consider the issues arising during the execution of payments from the debtors of the enterprise in due time and to take essential measures to overcome such situations. This will ultimately have a favorable effect on the financial condition of the company. This article reviews the possibility of using information technologies for the management of the accounts receivable of the enterprise through the implementation of a balanced credit policy. The presented software tool makes it possible to calculate the final credit rating of each enterprise’s debtor by determining the sum of the weighted estimates of all risk factors, to determine the credit limit of each debtor, based on the total debt limit of the company, or on the basis of average monthly receipt from the funds of the debtor. Furthermore, the program helps to calculate the sum of discounts given to the debtor for the timely merchandise payment, or the sum of the fine for breach of the payment discipline. The use of information technology to automate processes of the accounts receivable management of enterprises can significantly reduce economist’s time of work spent on this issue, define emerging problems in this sphere in due time and help to make justified management decisions to overcome such problems
The article describes basic principles and the results of
modeling the business architecture of the company on
the example of the subsystem sales of integrated
corporate structures. As the object of investigation we
have chosen the company called Dinskoy Meatprocessing
complex, which is part of Southern
diversified Corporation. The main artifacts of the
conducted research are: graphical layout of business
processes of a subsystem of the sales made in the
instrumental environment of All Fusion Process
Modeler (BPWin) and developed a model of
decomposition of business processes, a model of
business event, a model for the location of functions
and integration model, and to evaluate the relationship
between the business processes with the strategic
direction of the organization. The source data for the
study were collected by conducting a special survey of
the organization within which the surveys were
conducted, and interviewing of managers and
employees of relevant structures of the research object,
the study of local normative documents, regulations on
departments, job descriptions, etc. The resulting set of
artifacts of business architecture can be used further in
the process of re-engineering business processes,
developing indicators for the effectiveness functions,
business processes, organization, and development of
requirements for the application systems that automate
the processing of data and development of subsequent
domains of enterprise architecture
The aim of the article is investigation of the
Economics of knowledge and the identification of
influencing factors on the evolution of markets of
educational services and labor. The article analyzes
the basic theories that comprise the modern paradigm
of the knowledge economy. We have studied the
influence of the service sector and knowledge at the
level of GDP. It is shown that the development of
corporations in the knowledge economy depends on
financial, human, and institutional capital
The article presents the architecture of decision
support system for the adequacy of the level of lending
to small agricultural companies, which implements in
its functionality the complex of models: the
optimization of selling price of products, the efficiency
mark for using of credit funds of single-product and
multi-product companies by determined and fuzzy
methods, assessment of the system stability of the
enterprise. The system has the ability to work remotely
using cloud computing, in which computing resources
provided by the Internet users in the form of "online
service". The article substantiates the need for the
development of decision support systems for the
adequacy of the level of lending to small agricultural
enterprises. We have compiled requirements for the
development of an appropriate system and identified a
set of models to be implemented in the DSS ,
described the relationship between them and the
technique of working with them. We have also defined
names of the input and output data at various stages of
working with the DSS as well as the generalized
algorithm of the system. Based on the above, the
article proposes and describes the architecture of
decision support system. It is concluded, that the DSS
is an interactive automated system that uses a model of
decision-making, providing users with efficient access
to data and provides them with a variety of
opportunities to display information