Scientific Journal of KubSAU

Economic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth

Justification of tax benefits, development of economic relations, globalization of accounting processes and improvement of administrative activity of public authorities require the appropriate development of accounting rules, effective rapid exchange of credentials and their consistency. The authors have proposed and justified the use of a unified automated information database accounting system management and control as a single accounting element space, which allows providing solutions to the above issues. The study introduced the concept of uniform accounting space and defined its objectives and principles of functioning. It is this form of organization of accounting and economic procedures of the process of functioning of the economy able to ensure the development of accounting theory in the areas of modern trends. The study highlighted areas that are implemented now, which fully meet the proposals of the authors. We have noted innovations related to the submission of the tax Declaration under the tax to the added cost and additional data by telecommunication in connection with the use of information security tools. We have also noted some rules for the provision of accounting information to interested users. The performance of individual business Executive is reflected in the proposed information system would appear in the form of user interface that would simplify requirements for organization and recordkeeping. The basic drawbacks and complexity of implementation of the activities proposed methods of their elimination or avoidance

Implementation of investment projects is one of priority tasks for the entities as efficiency of their business depends on it. In agricultural industry the special attention in the present is required by rabbit breeding as it is the most perspective direction of development of livestock production because of rather high level of economic return. In article the factors determining prospects of this direction are considered. The comparative characteristic of different types of meat on the main indicators determining business performance is provided. Following the results of calculations the greatest indicator of profitability is determined by meat of rabbits. Follows from the provided data that in Russia positive dynamics of development of rabbit breeding is noted, at the same time the existing production volumes don't satisfy the need of the population for complete amount. The directions of specialization of rabbit breeding and their characteristic features are determined. The main factors constraining rabbit breeding development are considered. One of the possible directions of their decision can consider the developed investment project of a construction of a farm of rabbits. Calculations of efficiency the farms of rabbits of different scale are made. The indicators reflecting results of their implementation for the entities are analyzed. Possible risks of the investment project are estimated and the most acceptable methods and acceptances of decrease in their degree in this situation are offered

There were determined the factors that form the most attractive area of investment for the enterprises of agrarian and industrial complex with the aim of achieving maximum efficiency of production. There were identified the advantages of the rabbit-breeding as one of the most attractive areas of investment. There were revealed the causes of the growing demand for rabbit meat, its advantages compared to other types of meat. There were determined the trends of rabbit meat sustain-able demand formation. There was revealed the level of competitiveness in the sector, there were the most evident competitors on the territory of Krasnodar region. There were determined the main trends of the further development of rabbit breeding, the main one must become the breeding of animals on large industrial enterprises with the use of the system “empty-occupied”. There was calculated the economic effectiveness of investments in construction of the rabbit breeding farm with the use of the system “empty-occupied” on the territory of the largest producer of agricultural products of the JSC “Kuban” in Ust’-Labinsk district which is a part of the agricultural holding "Kuban". There was determined the most rational structure of demand of rabbit meat to different channels of realization, there were calculated the current costs on the realization of the project. There were determined the most accept-able costs of realization with the account of consumer demand peculiarities. The realization of the project allows us to obtain the quite high level of profit and commercial profitability. The rationality of investment of rabbit breeding business is affirmed by too high indexes of the project’s effectiveness

Investments have an important role in economy as without them it is impossible to provide stable development of economy and sustained economic growth. Nowadays emphasis should be focus to enhancement of control of investment activities of the agrarian organizations as agriculture takes the fundamental place in economy of each state. In this article, the most exact determination of the term "investments" is selected. Determinations of investment and investment activities are formulated. A row of procedures by means of which control of investment activities is exercised is considered. Development process and implementations of investment activities of the agricultural enterprise is reflected. Merits and demerits of indices of an assessment of investment projects are specified. Based on the analysis of domestic researches in the field of investment organization, activity and acceptance of investment administrative decisions 2 main views of control of investment activities are selected. Requirements to all process of investment control are specified. Features of investment solutions which entity is in preparation, a choice and the complex nature of acceptance of administrative decisions are selected. As one of the perspective directions of investment activities in the sphere of agriculture business on a hydroponics which allows to increase production efficiency of vegetables, greens, flower and berry cultures is allocated

The animal husbandry is the most important branch of agriculture in the Russian Federation. Its effective functioning allows providing the population with the vital food, to reach the necessary level of food security. The scales of production existing in the Russian Federation are not capable to satisfy completely need of the Russian population for meat and meat production. Despite the general positive dynamics (generally at the expense of increase in production of fowl) necessary level of production and consumption of meat in Russia will not be reached. Serious obstacle for development of business in the field of animal husbandry is need of considerable financial investments for rather long period. In the conditions of limited financial opportunities the agricultural enterprises need serious state support from the state. Now possibilities of the state in the field of support of animal husbandry are limited in this connection it is necessary to establish the priority directions of improvement of its structure. The analysis of the possible perspective directions of development of livestock branch is carried out. Less expensive branches, such as poultry farming (cultivation of ducks, geese, domestic turkeys, quails) and rabbit breeding are offered. The analysis of the market of rabbit breeding production in Russia is carried out. The reasons of a low level of development of rabbit breeding’s business, factors constraining demand for rabbit breeding’s production are established. Technological and economic advantages of cultivation of rabbits in comparison with other species of farm animals are defined. The comparative characteristic of standard decisions the rabbit breeding of farms of various scales is carried out. Advantages and possibilities of development of this branch in the Russian Federation are defined

The exchange rate has direct impact on economy of any state. Without competent management, it is impossible to achieve successful functioning of national economy, which causes the need of studying of the matter. Fluctuations of an exchange rate depend on market condition. Therefore, the exchange rate is under influence of a condition of the balance of payments, a difference of interest rates in various countries, extent of use of currency in international payments, speculative currency transactions and activity of the currency markets, inflation and many others, considered in this article. Possible consequences of their influence on exchange rate are specified, examples are given. Dependence of growth of the money supply, the monetary base and inflation in Russia is reflected. The analysis of economic aspects on which exchange rate renders direct influence, namely, foreign trade, capital streams, interest rates, business development, purchasing power of the population, growth of economy is carried out. The assessment of an exchange rate of the Russian Federation is carried out. The following factors have the greatest impact on it: floating rate of ruble, increase of a rate of refinancing, oil depreciation, and lack of possibility of refinancing of external debts. Measures for stabilization of ruble, among which fixation of currency positions of banks, increase of control of target use of earlier issued credits, differentiation of speculative operations from the others, introduction of a tax of Tobin and introduction of indispensable conditions of sale of a certain part of revenue are offered. Realization of these measures will have positive impact on stabilization of ruble exchange rate and an economic situation of Russia in general