Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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137 kb

PRIORITIES OF THE DEVELOPMENT OF THE REGIONAL ECONOMY (ON THE EXAMPLE OF THE ROSTOV REGION OF THE RUSSIAN FEDERATION)

abstract 1341710021 issue 134 pp. 252 – 262 29.12.2017 ru 158
Currently, there are two opposing tendencies in the world economy: globalization and regionalization, which are refracted in one of the tendencies of modern development, as participation of regions of different levels in international cooperation. In the conditions of slowing the registered rates of economic growth, decisions on investment activation are topical. It is important for Russian megaregions to develop their own investment incentive trajectory. The national economy of any country cannot develop effectively without involving it in foreign economic relations. Foreign economic activity is becoming an increasingly important factor in the development of the national economy and economic stabilization. The development of foreign economic activity plays a special role in modern conditions, when the process of integration of the economy into the world economy is taking place. Small and medium business is one of the most important sectors of the economy of the Rostov region, the dynamic development of which has a positive impact on reducing social tensions in the society (including by creating new jobs), increasing the investment attractiveness of the region, and also contributing to the positive economic growth rates of Don. At the same time, in the current economic conditions, small and medium-sized businesses need to strengthen state support to overcome certain emerging negative trends, unlike a large business with an adequate margin of safety. Priority spheres of investment activity in the south of Russia are: the Russian foreign trade specialization (foreign trade transit), improving the dynamics of the sectoral structure of the economy with import substitution (livestock), improving the quality of business environment management and investment, marketing investment potential in southern Russia (foreign and domestic investors)
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STUDYING PROBLEMS OF SPATIALECONOMIC DEVELOPMENT OF THE REGIONS OF RUSSIA

abstract 1341710029 issue 134 pp. 349 – 357 29.12.2017 ru 176
Conceptual provisions of regional economic science and also experience of many countries with mature market and developing economy demonstrate that long-term sustainable development of the country and its regions substantially is defined by productive use of modern forms of the spatial organization of economy. The essence of spatial potential is shown in total the regional economic potential or resources, innovative, integration and information processes of their development and also enterprise activity and the interests of business community in their use including on the basis of intersubject integration. For more evident illustration of level of differentiation between regions by leaders and regions by outsiders the author gives the results of researches of NIU "Higher School of Economics" conducted by Center of Development Institute stated in the form of the summary index of the regional economic activity (REA) of sectors of economy and federal districts. For achievement of the goal and the solution of problems of spatial development of Russia the author predetermines the choice of the priority directions of public policy of spatial and economic development of the country. The specified progressive directions have to be result of purposeful activities of the state for improvement of the organization of resettlement of inhabitants, placement in the territory of objects of economy, the social sphere, transport, power and other infrastructures, etc.
195 kb

PRIORITIES AND PROBLEMS OF INNOVATION DEVELOPMENT OF REGIONS

abstract 1341710035 issue 134 pp. 427 – 437 29.12.2017 ru 122
The most important component of the region's competitiveness is its ability to attract and build up limited resources in the economy in a competitive market, which is also an indispensable condition for the sustainable development of the region's economic system in today's conditions. The development of regional entrepreneurship is correlated with the features of the socio-economic systems of the region. Thus, demographic, social, state regulation and support factors, as well as the availability of resources in the region, have a significant impact on the definition of regional business specifics. For the Russian Federation with its immense length and high heterogeneity of economic space, the most important task in this context is the formation and rational use of progressive forms of innovative activity. With this in mind, a special mechanism is needed that can ensure coordination and cooperation in innovation activities. Such a mechanism is the innovative infrastructure of the region, which provides access to various resources and is itself a potential for economic development. In general, the competitiveness of the region rests on the competitiveness of goods, commodity producers and industries, its ability to produce goods and services that are in demand on the market, both at home and international, target targets for the formation of regional competitiveness include the growth of limited economic resources in the region, the progressive development of the regional economy , maintaining and increasing the share of the regional economy in the national and world markets for goods and services, etc.
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USE OF MANAGEMENT ANALYSIS IN MAKING MANAGERIAL DECISIONS IN MEAT PROCESSING INDUSTRY ENTERPRISES

abstract 1341710038 issue 134 pp. 461 – 477 29.12.2017 ru 44
The article deals with problems of using of possibilities of management analysis of production expenses due to features of production on the example of enterprises of meat processing industry. To opinions of authors, the wrong choice of the base of distribution of indirect expenses reduces the exactness of calculation of prime costing of indirect expenses of separate types of products. The authors set out a basis that at the choice of methodology of analytical calculations for the decision of managerial tasks (planning of assortment and others), it is necessary to be oriented to the rate of direct costing. Reduction of items of prime costing simplified its setting of norms, account, control and an account and improves the control of conditionally-permanent, indirect expenses. It is suggested necessarily to expect the marginal profit of separate products, because products with higher marginal profit bring in a greater contribution to forming of general income of an enterprise
338 kb

IMPROVEMENT OF INVESTMENT ATTRACTIVENESS OF AGRICULTURAL ORGANIZATION AS A METHOD OF STABILIZING ITS FINANCIAL CONDITION

abstract 1341710045 issue 134 pp. 551 – 569 29.12.2017 ru 31
Currently, during the period of international sanctions against Russia, most of the domestic organizations found themselves in a rather difficult economic situation, having lost investment from outside. This is due not only to the general situation that has developed in our country, but also to the poor financial situation of many domestic organizations. The lack of compliance of financial indicators with normative, high level of accounts payable and unprofessionalism of employees only exacerbates this situation. The article analyzes the theoretical and conceptual provisions for forecasting the investment attractiveness of organizations. In the course of the research, the concept of "investment attractiveness" was clarified and supplemented. The article has a research character, which is expressed in the fact that it examines foreign and domestic methods of forecasting investment attractiveness by the example of «Fanagoria-Agro», which is stably positioned in the market and attractive to investors. It was revealed that in order to increase the investment attractiveness of the research organization, according to the methods developed by the author, the amount of assets should be reduced by reducing the receivables. A set of measures to increase the investment attractiveness of «Fanagoria-Agro» was developed and the economic feasibility of its implementation was justified
427 kb

ESTABLISHMENT OF THE RUSSIAN OILBANK PREMIER AS ONE OF WAYS TO INCREASE ENERGY SECURITY IN RUSSIA

abstract 1341710048 issue 134 pp. 600 – 621 29.12.2017 ru 34
The article deals with the energy security of Russia in conditions of sanctions and the globalization of the modern economy in the world community. It is substantiated that energy security is the main factor of political and socio-economic stability of each state. Russia is not an exception. For many years it has been the world's largest net exporter of oil and gas, mainly due to the weakness of the economic system, the main problems of the oil refining industry are considered, given The definition of energy security, the energy security of Russia is analyzed in the conditions of the crisis. An estimation of the export of domestic goods is given, the reserves of the regions are considered according to the level of extraction of oil resources, the rating of the largest oil companies is determined by the level of average daily oil production. It is concluded, that for a successful export, the redistribution of significant oil reserves between regions within the country will require a relatively long period, not one or two years. It was revealed, that the level of domestic production is not fully capable of providing consumers with the necessary products For which Russia implements the policy of modernization and reconstruction of the fuel and energy complex. Russia has been one of the leading oil exporters for many years, the main indicators of the oil sector have been examined, the definition of economic security and energy security has been defined. The energy security of Russia is analyzed in the conditions of the crisis, as well as the globalization of the world economy. A brief description of the energy security policy of the Russian Federation is given. An assessment is given of both the world oil sector and the Russian oil sector, based on this assessment, a conclusion has been drawn about the deteriorating conjecture of the oil industry. A correlation-regression analysis of the effect of oil prices on the quotes of the Russian ruble was conducted, and on the basis of the findings it was concluded that the Russian economy is in a sufficiently strong dependence on oil prices. The possible variant of reducing such dependence through the increase in the role of SPIMEX in the international arena and the creation of an oil benchmark in the Russian Federation is considered and described
174 kb

THE PROBLEMS OF THE TRANSITION PERIOD WITH THE INTRODUCTION OF A SINGLE TAX ON REAL PROPERTY

abstract 1341710049 issue 134 pp. 622 – 636 29.12.2017 ru 28
In 2015, the Federal law introduces amendments to the tax code of the Russian Federation, one of the main changes is the inclusion of a new article 32. In this article of the code addresses the issue of levying tax on property of individuals. the reform of property taxation in the Russian Federation in 2016, and the final realization planned for 2020. Despite the fiveyear implementation period of the reform of real property taxation in the scientific community and citizens, there are many questions and concerns. In our opinion, there are several basic problems, such as the lack of regulations on real property subject to taxation, the feasibility of changing the tax base from the inventory value on the cadastral value of objects of taxation, the need for constant revision of the cadastral value of real estate in rapidly developing urban districts and identifying sources of funding for these works. Given the current crisis situation, administration of municipalities seek to raise revenues, but at the same time it is essential to monitor social tensions of the population, awareness in the media and tax authorities. All activities should be aimed at reforming and improving the legal base and system of cadastral evaluation
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TAX PREFERENCES FOR THE MEAT SUBCOMPLEX: RUSSIAN AND INTERNATIONAL EXPERIENCE

abstract 1341710050 issue 134 pp. 637 – 649 29.12.2017 ru 30
The development of the meat cattle breeding is one of the priority tasks for the state regulation of agriculture. The most important questions of the state support for the meat cattle breeding: terms and limitations, as well as impact on income. Tax preferences currently represent the most universal and stable measure of government support. Special tax regime UAT is the basic mechanism for tax preference policy implementation. Assessment of the UAT effectiveness as a separate measure requires a comparative analysis with other special tax regimes, assessment of other tax preferences, identifying trends in tax administration and UAT analysis from the perspective of state and agricultural producers’ income. The best international practices of tax preferences were considered to increase efficiency. Experience of Canada, China, Argentina, EU, USA demonstrated the best level. Among the most effective tax incentives are the VAT and personal income tax exemptions, non-taxable income level, optional tax period, application of average tax base for the last years to protect from tax sharp fluctuations, reducing the tax base by nontaxable income level, contributions to social funds, fixed-taxing principle (fixed amount depending on the category of payer). In order to increase UAT effectiveness based on completed analysis of Russian and international experience we proposed recommendations and terms taking into account budget incomes and the goal to improve competitiveness of small business
225 kb

ANALYSIS OF FACTORS THAT INFLUENCE FINANCIAL RESULTS OF THE ORGANIZATION

abstract 1341710052 issue 134 pp. 661 – 668 29.12.2017 ru 70
The main purpose of any organization is profit making, that is why profit research is necessary. Profit is important part of stable position and further development of the organization. Various factors influence profit in different ways. Analysis of the impact of certain factors on the financial result makes it possible to reveal errors in time and to develop measures aimed at solving the problems. In the article, the main factors that influence profit are considered. A factor analysis of the profit both for the whole organization and for individual type of product was conducted, to determine the impact of the profit from the sale of a particular type of product on the final financial result. The impact of each factor on profit was measured, to identify profit growth resources of the organization. The main directions of increasing production efficiency were determined to achieve high financial results
180 kb

THE PHENOMENON OF THE MARKET ECONOMY: VECTORS OF THE EVOLUTION OF THEORETICAL-METHODOLOGICAL BASES

abstract 1341710053 issue 134 pp. 669 – 684 29.12.2017 ru 27
The article considers substantive, methodological and theoretical discourse of modern Russian researchers about the phenomenon of the market economy, the problems lying at its base in the context of the results of research conducted by participants of the V International scientific-practical conference «The Phenomenon of the market economy: from the origins to our days». The authors focus on four grounds the economic dynamics of the market mode of production: 1) the evolution of ideas regulated economy; 2) system as an objective reality of the market economy; 3) socio-institutional aspect of the phenomenon of the market economy; 4) the problems of the agrifood market development. Special attention is paid to understanding the discussion of the historical and economic, reproductive, socio-institutional, and transformative aspects of this phenomenon. The discussion component is manifested in the awareness of the role and place of socialization and humanization of the market at the present stage of development and a qualitative condition of public-private partnerships in the postsoviet world. It considers problems of evolution of the agricultural crises of overproduction and the mechanisms of crisis management identified vectors for the evolution of the agrifood sector of the market. Reasonably concluded that the outcome of the conference will contribute to the quality upgrading of the theoretical and methodological survey of modern economic science, will be the impetus for improving the practice of economic life, renewal and the full extension of the traditions of economic science in the South of Russia
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