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)
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.
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.
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
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
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
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
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
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
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