Name
Vasilev Vyacheslav Pavlovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 3
The article provides an analysis and assessment of the economic sustainability of agricultural organizations of the Krasnodar region
The topic of document circulation is viewed in this article and is considered significant as the success of any organization depends on the correct choice of technology. In modern conditions the work with documents should be improved to reach high management efficiency since every management decision is always based on service documents.
The organization of work with documents affects the performance of the administrative staff and work culture of managers. The success of management activities in whole is largely dependent on the way of maintaining documentation. Properly organized document circulation strengthens control functions of accounting, accelerates the drawing up of accounting reports and increases the efficiency of accounting. Therefore, the accepted system of documenting should reflect the sufficiency of all the economic activities of an organization and facilitate the identification of hidden reserves. The reflection of economic activities should be based not only on their legal form, but also on their economic content and business conditions. To organize document circulation means to develop forms of primary documents, accounting registers and reporting forms other than standardized, to create a schedule of document circulation, to determine the mechanism of taking documents to accounting and to choose the system of document processing and the order of storage. The documenting of business transactions is one of the distinguishing features of accounting as it allows monitoring economic processes. Thus, the importance of the proper document circulation is obvious because it plays an important role in every company. Its improvement and proper control allow getting the necessary information to make different kinds of management decisions, but its misuse leads to financial and criminal liability
The article noted that the aggravation of the problem of
economic sustainability of agricultural organizations in
the modern market economy, caused by the influence of
the complex as a deterrent, and potentially contributing
to internal and external factors, showing up at all stages
of the reproductive process. Investigation of this
problem has allowed allocating and justifying the most
important factors, classified in the context of
organizational, economic, innovation and investment,
financial and social components, affecting the process
of ensuring the economic sustainability of agricultural
organizations, taking into account the specific
conditions of their operation. Among the constraints, we
highlighted the high cost of borrowing, the fiscal tax
policy, price disparity, lack of working capital, high
financial risks and depreciation of fixed assets, low
production efficiency, aging staff, lack of highly
qualified personnel, and others. Among the factors
conducive to economic stability, we defined such
factors as loans, incentives, insurance, government
support, the intensification of innovation, use of new
resource-saving technologies, modernization and
reconstruction of production, increasing the
responsibility of the business, improving human
resources and others. The proposed classification by the
nature of influence on the object of control in the
context of structural and functional components enables
the development of mechanisms and tools to increase
agricultural organizations adaptation to the changing
environment. The author concludes that by taking into
account all the factors and the formation of an effective
management system based on agroeconomically
harmonious coordination of market mechanisms and
government regulation, it is really possible to achieve
economic growth that will create the conditions for balanced, sustainable and socially-oriented economic
development