In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
Small business is an important segment of the
economy of the state. However, today, there remains
a number of problems in the effective functioning of
small business organizations, including the lack of
adequate tools for information processing, necessary
to justify their development strategy. The article
presents a solution to the task of developing
functional requirements for an application that
automates the process of forming a business model of
small business organizations. The set of developed
requirements is represented by a set of diagrams "Use
Case Diagram", built using the unified modeling
language UML. It is shown, that the business model
is the main source of data for calculating the
efficiency indicators of business ideas, capital
investments, incomes and expenses. As a basic
approach to the development of the business model,
the template proposed by A. Osterwalder was chosen,
which was supplemented with the "Competitors
analysis" block. Thus, the improved business model
template will include the following processes:
"Project Value Proposal", "Design Consumer
Segments", "Design Sales Channels", "Design
Customer Relationship Technologies", "Design
Processes", "Design Resources", "Design partners",
"Analyze suppliers". Among the blocks of the
business model template, the key one ("Distribution
channels") is provided, which includes the calculation
of revenues and expenditures, performance indicators
for each sales channel, and their consolidated
representation in the overall business model
A variety of factors among which a special place is taken to the quality of lands influences the efficient functioning of agricultural organizations. Therefore, the study of methodical approaches to ensure the effective functioning of agricultural organizations taking into account the quality of lands is necessary to make balanced, economically substantiated administrative decisions. In the article there were defined the indicators of an integrated evaluation of the efficiency of functioning of agricultural organizations taking into account the quality of lands based on the account of key economic, technological and environmental parameters, providing an integrated picture of activities of these organizations for the rational use of all factors of production (land, labor, capital)
There were substantiated the urgency and the necessity of state regulation of domestic agrarian production under conditions of import substitution. There was implemented the systematization of scientific views on the issues of directions and instruments of state regulation of the agrarian sphere. There was conducted a complex analysis of the efficiency of the functioning of agricultural organizations in the Krasnodar region and there was assessed the effectiveness of the system of state support of agricultural production in the region. There were determined the actual trends of improving the functions of the state in the conditions of implementing the policy of import substitution and the need to strengthen the state regulation of the agricultural sector of the economy. There was revealed the content of factors limiting the interaction and mechanisms of coordination of components of the system of state regulation of the agrarian sphere of the regional economy. There were substantiated the priorities of the Krasnodar region which include the adaptation of normative-legal base to modern economic realities, the creation of a set of conditions for accelerated technical and technological modernization of production, the development of the institutional environment, the support of entrepreneurship, the promotion of private-state partnership, the accelerated formation of social and production infrastructure of rural areas
The article analyzes the problems which occur when a
HR-manager of a modern Russian company starts to
count return on investment in the field of human
resources development. The following problem areas are
identified in the article: insufficient financial education
of Russian HR-managers (even on top-positions);
challenges in personnel development results evaluation
(quantitative criteria); difficulties of HR risks
accounting, especially in the field of human resources
development. The article also touches upon the issue of
the competence of modern HR managers in the field of
financial analysis and investment analysis. The article
offers the ways to solve the problems listed above. Some
perspectives of financial competencies development for
Russian HR-managers are discussed. The main ways to
account HR risks by HR project investments evaluation
are offered. On the basis of contemporary theories the
authors suggest some quantitative criteria for human
resources development
The article is devoted to the analysis of efficiency of use of fixed assets on the example of the specific organization. The considered analytical indicators are calculated for the acting economic entity, which is engaged in agriculture in both crop production and livestock production. Offers regarding horticulture improvement are developed. The project of an intensive garden is offered for increase in economic feasibility of use of fixed assets. Taking into account that intensive gardening has long been embedded in the agricultural organizations of the Krasnodar region, as it is rather profitable, it is not being used in the studied economic entity now. The initial investments into the project of planting of an intensive garden are calculated on the basis of the free land resources which are available for the organization, and the return on investment is also estimated on the basis of calculation of profitability of the offered project. The theoretical review of the chosen offer on introduction of technology of intensive gardening has shown that such investment does not require huge financial expenses, but ensures high and rather quick for agriculture payback. It is known that each approach to consideration of a specific situation has its advantages and disadvantages, but the analysis of efficiency of use of fixed assets has shown that there are real prospects for this project to be introduced in the organization. Thus, introduction of technology of intensive gardening is effective for the studied economic entity
The relevance of the article is because the authorities of the constituent entities of the Russian Federation have to pursue an active debt policy in order to strengthen the financial autonomy of the regions, search funds for the implementation of regional social programs, programs of modernization and innovation. However, this policy leads to the significant accumulation of public debts by a number of regions, major increase in the debt burden on the budget of the constituent entity of the Russian Federation, violation of debt sustainability parameters. The author's interpretation of "debt sustainability of the constituent entity of the Russian Federation" concept is given. The performed comparison of the amounts and dynamics of the debt for the constituent entities with these entities’ security costs by their own income let us highlight the periods of intensifying debt activity of the constituent entities of the Russian Federation. The inverse relation between absolute growth of the public debt of the constituent entities of the Russian Federation and entities’ security costs by their own income is also established. The range assessment of violation of Russian budget legislation by the regional authorities with respect to regulatory compliance of debt burden on the budget of the constituent entity of the Russian Federation is given. The conclusion on irrationality of the current debt structure of the constituent entities of the Russian Federation in ensuring entities’ debt sustainability is made. A number of doubts concerning the adequacy of mechanism (proposed by the Ministry of Finance of the Russian Federation) that improves debt sustainability of regions and upgrades the penalties of regional authorities for its debt policies were expressed. This is because all the possibilities of operating mechanism were not implemented
A comprehensive assessment of the state of the agro-industrial complex of Russia is given and its role in ensuring national food security is defined. The main directions of ensuring state food sovereignty in the conditions of global challenges are substantiated. The scheme of interaction between the world and national agroindustrial complex is presented. The main tasks of development of the agrarian sector of the economy are formulated: the growth of production per capita; ensuring physical and economic accessibility of food in the required quality and assortment. It was revealed that the volume of production of basic food products in Russia in 2015 did not reach the indicators of 1990, and the consumption of basic food products in Russia by individual items is significantly lower than the recommended rate. Deficiency of a diet of the population of the country on vegetables and melons, fruit, milk and dairy products is established. The expediency of reforming the agrarian sphere of the Russian economy is proved, including its accelerated adaptation to global challenges. They include geopolitical tensions, deterioration in the external economic environment and a reduction in external demand, mutual economic sanctions, fluctuations in inflation indices, and a reduction in consumer demand. It was concluded that for the increase in the efficiency of the functioning of the agroindustrial complex and the strengthening of national food security, technical and technological modernization of production, improvement of the mechanisms of state support, active development of the innovation environment are needed
In the article, we present existing approaches to the study of the optimal composition of technological systems. We have justified a new method of improving the reliability and the efficiency of technological systems of grain harvesting based on application of mass service theory. An engineering methodology for the substantiation of structure of the technological complex of agro-climatic conditions has been developed. In this case, the basis is the method proposed by S. D. Shepelev and G. A. Okuneva. To justify the structure of the technological complex of agro-climatic conditions of the Krasnodar region we have developed a mathematical optimization model, as criteria of which the losses from downtime of combine harvesters and transport vehicles have been taken. On the basis of the developed technique co-dependence on the number of combine harvesters «Torum-740» from the capacity of vehicles and coefficient for their use for the Northern zone of the Krasnodar region has been found
Partially ordered set is a basic concept of modern settheoretic
mathematics. The problem of linear set
ordering with given binary relations is well-known.
Every partial order over a finite set can be linearly
ordered, but not every binary relation over this set can
be linearly ordered as well. Up to now, there is no
known formula for calculating the number of partial
orders over a given finite set. It appears that there is a
formula for calculating linearly ordered binary
relations over a finite set. This article is concerned
with derivation of this formula. The fact from work of
G.N. Titov [9] that a binary relation over a finite set is
linearly ordered if and only if any diagonal block,
derived from the binary relation matrix as a result of
setting main diagonal elements to zero, contains at
least one zero row (diagonal block of matrix means
any matrix composed of elements at the crossings of
rows and columns of a given matrix with the same
numbers), plays a key role in process of corroboration.
The main conclusion of the article is a theorem that
allows to find the number of linearly ordered binary
relations over a set of n elements using the formula. A
recurrence formula for the number of linearly ordered
(irreflexive) binary relations over a finite set of n
elements, provided in the lemma, was derived as well