The aim of this study is to develop a set of theoretical
and methodological tools of the provisions on the
formation of economic analysis and assessment of the
level of risk management in agricultural business
structures to support their choice of management
techniques
There was considered the development of the theory of land rent, were shown the historical stages of formation of the institute of land rent in retrospective. There were cited the views to determine the rent-forming factors and formation
of the mechanism of land rent of founders of the theory of land rent – physiocrats, U.Petti, D.Ricardo, A.Smith, K.Marx, A.Marshall and other authors. As the result of study of various concepts, attitudes, methods of development of institutions
of land ownership, land rent and land payments there was made a conclusion that the land rent presents as methodological basis of determination and development of all institutions of economic regulation of land relations; in market economics the objective rent relations must appear in land tax, in rent payment for land and price of land. There were determined the discussion regulations of modern interpretation of land rent – connection of rent with elasticity of supply of production factors; classification of land rent on types; inclusion of land rent in production costs and price of produced commodity; change of land rent in the results of investments into a land plot. There was substantiated the necessity to continue the research of land rent concerning to peculiarities of modern period of development of land relations
In the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks
Nowadays, competitive advantages of oil companies are in many respects determined by globalization of the economic life. For large oil companies, the process of globalization does urgent increase in their competitiveness due to diversification, attraction of financial resources of cost reduction of production due to release of the standardized products and economy at a scale; by using more close business connections with other entities, with banks for creation of entrepreneurial networks, etc. In the article, the major factors which influence competitiveness of the international companies of an oil and gas industry are revealed, their features are provided, and also the analysis of practical Russian company experience of PJSC «LUKOIL» including SWOT – analysis of strong and weak points of the company is provided. Methods of management of competitiveness of the foreign companies "Royal Dutch Shell" and Exxon Mobil, and also their achievements for the last years are analysed. The conclusion is drawn that the modern situation in the market dictates the requirement for increase in innovative activity of the company as the main instrument of ensuring high level of competitiveness and generates need of the solution of a number of new tasks for the organization and managements of innovative activities of the Russian companies on the example of PJSC «LUKOIL»
The article is based on the concept of forecasting cash
flows, there are examples of tabular processor
Microsoft Excel when you select the curve of
prediction based on the comparison of the value of the
reliability of the approximation of the selected models
The article deals with main aspects of accounting
in animal breeding. The organization is based on
the principles of accounting automatization such
as personnel optimization, increase of accounting
efficiency and specification, which provide the
formation of complete and accurate information.
Animal breeding is one of the most important
branches of agriculture which strongly affects on
its economy. Animal breeding part including dairy
and beef cattle in structure of the value of gross
output of agriculture is more than 55%. To
increase production's efficiency of agricultural
goods it is necessary to improve organization and
management of production which is directly based
on accounting data. Nowadays the construction of
an automated system of managerial cost
accounting in the main production (animal
breeding) of agriculture requires taking into
consideration industry-specific production
features and the owners' of such business priority
demands. Complete and relevant information of
accounting which contains data of labor, material,
other costs movement and quantity and value of
obtained goods (services) is the base to make
appropriate decisions in management. Automated
detailed costs accounting in the main production
(animal breeding) is necessary for the owner and
the managers to compare actual costs with goods
output
There was shown the necessity of achievement of
criterion of food safety of the RF. There were
formulated the main aims and tasks of state agrarian
policy of Russia. There were appeared the main tasks
of the Doctrine of food safety. There was given the
characteristic of qualitative condition of Krasnodar
region lands – liability of erosion processes, decrease
of humus content. There was proven the first-priority
necessity of transition from zonal system of land
management to adaptive-landscape one. The theory of
adaptive-landscape was determined as a basis of
innovation technology of agricultural commodity
production growth. There was formulated the problem
of development of methodology of ecologicaleconomic
justification of the transition of the
agricultural sector of the region to the adaptivelandscape
system of agriculture. Using GIStechnologies
there were used the areas due to types of
lands and degrees of erosion processes in limits of
three natural landscapes. There were cited the naturalclimatic,
soil and ecological peculiarities of natural
landscapes I, II, III. There were offered the ecological
coefficients additionally characterizing the types and
degree of erosion processes. There was calculated the
ratio of lands – arable lands: forest: meadow in limits
of natural landscapes. There was done the ecological
–economic assessment of arable land crop rotation
recommended by the “System of land management of
Krasnodar region” in 2015. Recommended for natural
landscapes field crop rotations per 1 ha of arable land
provide the annual value of gross output of 32.3 - 37.0
thousand rubles, net income - 11.5-12.9 thousand
rubles, the levels of profitability - 52.4-55.4 per cent.
The proposed crop rotations provide a positive
balance of humus. Further studies are needed to
clarify the methodology of design of adaptivelandscape
farming systems, the development of
fodder and special types of crop rotations, agrocomplexes
design of erosion control measures,
differentiated by natural landscapes and agricultural
landscapes, considering the type and intensity of
erosion processes are required
In this article we substantiate the necessity of the
development of controlling of organizational and
economic methods, including forecasting tools, the
development and management of decision-making,
and others. Controlling service is central to the
development and implementation of organizational
and economic methods to achieve the goals set by
management. However, quite often the controlling
service has a different name, justified by the history
of the organization. To resolve this paradox, we
begin with a discussion of the content of the terms
"controlling" and especially "Controlling
organizational and economic methods". We discuss
the role of "controlling service" in the management
of organizations and enterprises, as well as territorial
and municipal entities. As an example of the
controlling instrument of organizational and
economic methods is considered an automated
system of forecasting and prevention of aviation
accidents, the use in this system the expert
technologies and quantitative risk estimation
methods. We consider this system as a controlling
tool in the management of safety, while customers
and performers do not use the term "controlling" in
the official documentation of this project. In
accordance with the Presidential Decree of 21
August 2012 № 1199 one of the 11 integrated
indicators of the executive power is the indicator
"estimate the population of the executive
authorities." Its use in controlling in the field of
strategic management of regional and municipal
entities was proposed to carry out on the basis of
solidary information economy (the former name -
the informal information economy of the future),
developed by us from 2007. We give the basic ideas
of solidary information economy. However, the
term "controlling" is not always used in relation to
this subject. The same applies to researches related
to organizational and economic modeling of
innovation and development of innovative systems
The baking industry is a strategically important
industry for the state. In low profitability of
production, insufficient renewal of production base of
the baking enterprises we are seeking ways to
modernize and improve efficiency. To solve these
problems the authors propose the improvement of the
system of business management based on the concept
of controlling in which the factors influencing the
development of the bakery industry, serve as the
baseline for strategic planning and operational
management. They define necessary conditions for a
comprehensive update of the industry. The article
presents the factors influencing the development of the
bakery industry, classification of these factors and
indicators characterizing them. It examines the
interaction of external and internal factors, the
necessity of considering the influence on the activity
of the industry factors such as consumers. The
peculiarities of the impact of the most important
industry factors in their relationship. A comprehensive
assessment and the effects of the factors considered in
the implementation process of the controlling system
will allow companies to control costs, evaluate risks,
reveal the inner potential and to use available reserves
The problems of formation and realization of strategy
of modernization of Russia in the new conditions of
increased economic and socio-political turbulence
were the focus of attention of participants of the
XXXI International scientific-practical conference
called "Economic and legal aspects of the
implementation of the modernization strategy of
Russia: the search for models of effective social and
business development", which carried out its work in
the period of 5-9 October 2016 in Sochi. The main
organizers of the conference were the Krasnodar
regional public charitable Foundation "Scientific and
educational initiatives of Kuban", Krasnodar branch,
Financial University under the Government of the
Russian Federation, South Institute of management
(Krasnodar). Important role in ensuring the scientific
quality and representativeness of the conference, as
well as in organizational and scientific and
methodological assistance to its holding had the
support of Financial University under the government
of the Russian Federation, Ministry of Economics of
Krasnodar region, Central Economics and
mathematics Institute of Russian Academy of
Sciences, the International political and economic
associations, Krasnodar regional branch of all-Russian
public organization "Association of lawyers of
Russia", Krasnodar regional educational public
organization "the Society "Knowledge". In the work
of this conference representatives of economic science
in higher education from reputable Universities in
Russia and South macro-region took part, as well as
legal scholars, sociologists, and businessmen; the
international level of the conference have confirmed their participation by scientists from Canada. The total
number of traders amounted to more than 70 people,
including more than 50 doctors and candidates of
Sciences. During the work of the scientific forum
there were plenary and sectional meetings, organized
round tables and other discussion platforms