The article examines the key aspects of import of food
in Russia at the present stage. The relevance of this
problem is necessary to the development directions of
rationalization of import substitution, under condition
of increase of competitiveness of domestic
agricultural producers. The importance of this
problem increases in recent years due to sanctions and
embargoes, highlights the need for comprehensive
studies in the formation of commodity composition of
import substitution of food products and determining
the key factors of its regulation. The work presents
the analysis of dynamics of volume of imports of
foodstuffs and agricultural raw materials for their
production and its diversification based on import
substitution. We discuss main commodity groups of
food and, in particular, crop production and
viticulture. In addition, we examined the major groups
of goods from the point of view of the potential and
opportunities for import substitution and selected
those items, which, for various reasons, cannot be
carried out in the Russian conditions due to climatic
and other factors. As a result of the study, the authors
concluded that the introduction of anti-Russian
sanctions and the retaliatory embargo on imports of
foreign agricultural commodities in general had a
positive impact on the development of the domestic
agricultural business, which is confirmed by the
indices of growth of agricultural production in recent
years. In addition, if there is further adequate funding
of this sector, it is possible to speak about prospects of
strengthening of food independence of Russia
In the article, we show the need of improvement of
quality of the public and municipal services and level
of satisfaction of the population. It is proved that
development of electronic public and municipal
services is an important component of increase in
effectiveness of control, development of economy
and the social sphere and formation of digital
economy. Development of the social sphere, the
system of public administration, interaction of
citizens and the state is possible only using
information and communication technologies. It is
probed: development of technologies of electronic
interaction of citizens, organizations, public
authorities and local government; application in
public authorities of Russia of the new technologies
providing improvement of quality of public
administration; enhancement of mechanisms of
electronic democracy. There is a need of lowering of
duplicating of expenditures on development of
electronic public services and portals. Formation of
information space taking into account needs of
citizens and society for obtaining qualitative and
authentic data, use of infrastructure of the electronic
government will change idea of rendering the public
and municipal services for citizens and will give the
following opportunities: one access point to federal
and regional services; convenient search and
addressing directories; a private office with complete
history of operations, addresses and correspondences;
legally significant notification messages from the
state; interactive informers on penalties and debts; the
modern interface with a complete support of mobile
use; the help and support for consultation in
extraordinary situations; independent control of
services and content
The expediency of the «direct-costing» system in
Russian organizations as a whole is considered in the
article, as well as the necessity of using direct-costing
in the organization of the ASTC «RIS» with rice
production and sale as main activity. The advantages
and disadvantages of using this system in the context
of the analysis of the ASTC «RIS» activities are
considered; the essence of the system «direct costing»
is revealed. Besides, the authors have extended the
need of presenting the cost accounting organization
characteristics in general and its comparison with
methods of accounting in the use of «direct-costing».
The necessity of the introduction of this system in
accounting organization in the Russian organizations
is proved. With this aim, an analysis was conducted of
rice prime cost changes using the system of «directcosting»;
the authors have determined the break-even
point, selling price and provisory profitability. All the
performance indicators of the organization show the
need for the introduction of «direct-costing» system in
ASTC «RIS». Considering the possibility of
implementing the «direct-costing» system in parallel
with the traditional cost accounting system, the
authors give characteristics to operations management
and selling profitability, that allows to be more
responsive to market conditions in pricing and to
assess the contribution of each division in the
organization of ASTC «RIS» in general, aimed at
improving the efficiency of rice production
In connection with the informatization of production,
scientific-technical, social and public activities, the
emergence of the digital economy, there is a need to
protect effectively sensitive and confidential data. The
solution to the problem of creation of system of
information security becomes particularly relevant and
significant, since with the advent of complex automated
information systems significantly increased the quantity
of information stored in the computing device, in single
databases have become integrated information for
various purposes, greatly expanded the number of users
having access to the information resources of the
enterprise. In the article, we have proposed and
scientifically based conceptual foundation and
principles of construction of modern system of
protecting information files to manufacturing
enterprises, which constitute commercial secret, from
damage and unauthorized access. We have identified
the information that requires protection from
competitors and intruders, identified infrastructure their
protection and the mechanisms for their own reliable
operation of protective systems. It is shown that the
objects to be protected from potential internal and
external threats and illegal acts are staff, material,
financial and intellectual resources, means and systems
of informatization and protection of all types of
resources. The basic principles of information security
production of the enterprise are the mutual
responsibility of management and staff, legitimacy,
cooperation with law enforcement bodies, maintenance
of optimum balance of interests of the company and the
individual
The issues of advanced information technologies in
accounting are considered in the article. Some
particular features of the Russian automated
accounting are revealed and the methodology of ITbased
management is demonstrated. The classification
of the software products applied for accounting
automation is made as well as the rating of the most
common programs for IT-based management in Russia
is provided. Major strengths and weaknesses of ITsecurity
in accounting system are given. The problems
of management activity automation during the period
of transition to the international standards are
considered, among them consideration of time value of
money. The assessment of modern automated
accounting system in the Russian economy made by
well-known scientists is given. Special attention is
paid to remote hardware and program resources while
solving the problems of IT-based management. The
author of the article also considers the problems of
application prospects in accounting in self-developing
expert systems based on competitive software
products. Some particular problems of information
security posing threat to the application in information
technologies in management are presented. In addition
to all this, the practical experience and a high standard
of professionalism of an accountant are presented
Solutions of a complex task of the analysis and
assessment of efficiency of interaction of levels and
branches of the government intended to provide
successful development of regional economy,
economy of the separate territory, SEZ are proposed.
The task selection is justified based on the results of
the analysis of trends, theoretical framework and
practices of development management of regional
economy and territory. In the study, special attention is
paid to the creation and development of special
economic zones (SEZ). Proposals and
recommendations for improving the tools to control
the development of regional economy and economy of
certain areas, including a SEZ and to evaluate the
effectiveness and efficiency of the interaction between
levels and branches of government involved in the
creation and implementation of projects of the SEZ are
developed. It is shown that the use of the developed
recommendations improves the prospects for
successful development of territories and increases the
effectiveness of management of regional economy and
development of the SEZ
Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
The article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multiresolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of the sugar subcomplex in the agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform is proposed