Scientific Journal of KubSAU

This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region

Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. Issues of economic risk analysis of business are becoming more relevant, especially in the context of the global financial crisis. This article discusses the methods of analysis of business risks on the basis of a limited range of criteria. Studies have shown the example of a particular Agriculture Organization. We consider the evaluation of the structure of the balance sheet and analysis system by W. Beaver, evaluation according to the method of calculating the financial condition of agricultural producers. On the example of the organization under study we have given an assessment of business risks with the use of a limited range of criteria. In the context of each block there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Figures for the study were analyzed for the organization, and compared to the theoretical value is sufficient. For each of the aspects of the assessment of business risks on the basis of a limited range of criteria there are valid conclusions. Based on the study, we have stated the advantages and disadvantages of the test approach to risk assessment of entrepreneurial activity of the economic entity

This article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations

This article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax

Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. In this article, we present a technique of multi-criteria approach to the analysis of business risks. The basic signs of increasing risks of entrepreneurship are formulated. On the example of the organization under study, we have given an assessment of business risks with the use of multi-criteria approach. Within the article, we identify potential business risks as an analysis of the solvency and liquidity assessment, analysis of financial stability, comparative analysis of the calculations, the analysis of the business activity of the economic entity, assessment of cost-effectiveness study of the organization. In the context of each block, there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Data for the study was analyzed for the organization and compared to the theoretical value. For each of the aspects of multi-criteria assessment of business risks there are substantiated conclusions. Based on the study, we have stated the advantages and disadvantages of multi-criteria approach to risk assessment of entrepreneurial activity of the economic entity

This article explores the concept and essence of entre-preneurial risk; we have also given the views of vari-ous scientists and economists to determine the essential content of the category of “business risk”. The order of business risk assessment on the example of Urupskiy company has been shown