The article considers the prospects for development of small enterprises, and held strategic SWOT - analysis of internal and external factors
Health protection of the population is one of the
foundations of the constitutional system of Russia.
The right of everyone to health care and medical
care is enshrined in the Constitution of the Russian
Federation (Article 41). This right is ensured by
providing citizens with free medical assistance in
state and municipal health care institutions,
financing federal programs for protecting and
promoting public health, implementing measures
for the development of state, municipal, Private
health systems. The quality of medical care depends
on such factors as the material and technical base
and the financial and economic conditions of the
activities of medical organizations, the activities of
public authorities in the field of health care, and the
optimality of the use of resources. However, first of
all, the quality of medical care is determined by the
level of staffing of medical institutions,
professional training and qualification of
specialists. In the coming years, one of the strategic
tasks of the Ministry of Health of Russia is to
improve the quality of managerial personnel: the
chief physicians of medical organizations,
specialists in the fields of quality management, drug
provision and financial and economic management.
Until 2018, it is planned to conduct a large-scale
upgrading of the managers who supervise financial
and economic activities in medical organizations of
all the constituent entities of the Russian Federation
working in the MHI system
Currently, execution of works on the analysis of
labor and wages determine the competitiveness of
any business entity. In addition, a sufficient supply
of qualified human resources organization and a high
level of productivity are essential to increase
production. Human resources of a company mean a
collection of various professional and qualification
groups involved in the company and included in its
payroll. The payroll includes all the employees hired,
connected with the main and with extra activities of
the company. Personnel structure or staff of the
company and its changes has certain quantitative,
qualitative and structural characteristics, which can
be a smaller and more reliably measured and
recorded using relative and absolute terms. Efficient
use of labor resources is the most important
economic concept that characterizes the effectiveness
of labor resources; expressed in the achievement of
maximum effect with minimum cost of labor and is
measured as the ratio of benefits to cost of living
labor in all spheres: in the sphere of material
production in the non-manufacturing sector, in the
public, private and collective production
The article conducts a SWOT analysis of medical center. This is the first stage of the method of system analysis of enterprise architecture. According to the method of analysis we have identified strengths, weaknesses, opportunities and threats. We have evaluated opportunities, threats, strengths and weaknesses. Calculated the resulting matrix of the SWOT analysis. The calculations were performed using the software product "extended SWOT matrix 1.0". Conclusions and recommendations for the use of the strengths of the organization to overcome the possible threats were given for the use of opportunities to strengthen the weaknesses of the organization, namely the organization needs to develop a strategy that allows you to use factors such as the availability of electronic patient card and the electronic schedule of the doctors at the center for threat neutralization "of the Deterioration of service quality". That is, clients must be satisfied in the future by the lack of delay in the issue of an appointment and receive a personal card. However, only one SWOT analysis is sufficient to build accurate conclusions and business decisions, and it is therefore necessary to use such methods of analysis, ABC analysis, and analysis of competition porter and segmentation of the consumer market
Official statistics and information as well as the results of the modern researches in the field of finances and budgetary process were used in the given article. The aspects of forming the budget system as a key element of regional financial system were singled out. We examined the institutional peculiarities and modern tendencies of the development of budget system of the Krasnodar Region between 2009 and 2013. There are some positive characteristics: relative diversification of sources of tax yields, high diversification of portfolio of debentures, low level of interest payment for debt service, balanced system of debit. Some negative aspects were revealed: significant deterioration of balance sheet figures, reduction of self-financing ratio for the given period, high budget deficit, gap between the dynamics of small enterprises development and the budget expenditures size for support of small and medium-sized businesses. Taking into account that along with the Russian economy, the economy of the Krasnodar Region slows down, there will hardly be a significant rise of tax revenue to the budget system of the region. That’s why, modernization of the budget system of the region must be connected with the development of the financial management quality at all the levels of budget system: target and effective flow of funds for the social sphere, fight against shadow economy, increase of return for the use of property such as privatization, optimization and effectiveness of budget expenditures
In the article we consider the methodological
framework for the analysis of asset turnover; critical
assessment of individual provisions of the traditional
methods of analysis of capital turnover; a method to
eliminate the influence of the price factor and the
composition of current assets by results of approbation
of an improved method for analyzing the turnover of
circulating assets and own capital of business entities.
The basis of the theory of capital turnover is the
classic formula of the reproduction of capital by
K.Marx, suggesting the increase of goods, money and
money capital at the last stage of treatment, and
improving the efficiency of the rational organization
of the use, the rational level of concentration. The
higher the speed of capital turnover, the more efficient
its use is. The peculiarity of the process of the
turnover of inventories, working capital is its
dependence on specialization of business entities,
defining the structure of fixed and current assets, ratio
of reserves, participating and not participating in
circulation during the reporting year. However, the
traditional method of analysis of asset turnover,
inventory does not distinguish between reserves for
participating and non-participating in circulation
during the reporting year, which precludes an accurate
assessment of the process of circulation of assets to
make the best management decision for their
formation, to determine an objective rating of the
business entity in its credit scoring. With regard to the
method of analysis of asset turnover, inventory use of
non-participating stocks in circulation during the
reporting year, overstates the average annual total
assets, inventory is the baseline for calculating the
number of revolutions; inflated the average book
value of assets, inventory, reduces the number of
revolutions per year overstates the duration of one
rotation of assets, stock, increases the capacity
revenue (annual turnover) and, therefore,
overestimates the need for assets, inventories, leading
to inaccurate assessment of the release (raising) of
assets stocks
The article deals with the problem of realization of
complex projects in the Russian Federation. A detailed
analysis of the impact of integrated projects was
carried out for the main parameters: the territorial and
legal basis, the number of completed projects, the
volume of attracted investments in the region, the
volume of revenues of the project participants.
According to the analysis of positive and negative
practices of the implementation of complex projects in
the regions with the highest gross regional product the
Russian government recommended to pay attention to
those complex projects that work "in the result",
encouraging them, giving more preferences and
privileges for investment and development of the
territory as a whole. Some projects that are not only
ineffective, but also bear the losses, should be reduced
funding and in some cases to focus on their closure. As
a result, it was concluded in part that the regions,
which initially have a favorable socio-economic
environment and the necessary infrastructure are more
attractive to investors, and, naturally, more effectively
develop. In such regions more residents come, due to
which new jobs, growing the economy, increasing the
gross regional product
Availability of cooperation in the field of processing, storing, crediting and selling channels is the key to further successful development of subjects of small agrarian farms. It is shown, that modern cooperation allows creating 1-st level agricultural consumer cooperatives at the district level. Based on the region level, the 2-nd level Unions of cooperatives are being formed. The 3-rd level cooperatives may also appear on the Federal level or the level of Federal districts. The authors give the dynamics of financing of regional target programs of development of agricultural credit and sales cooperation in the Krasnodar region. Today, the province operates a two-level system of consumer agricultural cooperatives with the regional Guarantee Fund, which is supporting their development. The main aim of the Guarantee Fund is to ensure access of small farms to financial and material resources. For the 1-st level cooperatives, the Fund provides the possibility of further development and allows adding on 1 ruble of budget support additionally 9.1 credit ruble. Analysis of economic activity of subjects of small farming has showed that improving of the availability and timeliness of accessing loans from agricultural credit consumer cooperatives for the purpose of production of gross amounts volume and production profitability of agricultural products. Moreover, the development of the practice of multi-level cooperation as condition is to improve the functioning of small agricultural farms, their credit new loan program and product distribution are illustrated
In this article we have presented the results of the
research of submission and evaluation of organizational structures of control systems based on the theory of mass service
In the article we describe the created automated software complex called “Financial expert” allowing to carry out a financial and economic assessment of the company on the basis of such models as Altman in various options, Springate, Taffler, 2 factor analysis, discriminant analysis, ratio analysis, fuzzy - set analysis method condition of the enterprise and neural network technology. The developed automated complex was created for the analysis of the condition of companies; it can be implemented in the Russian Federation and is used at the solution of problems of an assessment, the analysis and diagnostics of a financial and economic condition of companies. Using the "Financial Expert" software complex in the article we have examined the enterprises of the construction branch of the Krasnodar region (data taken from 2010 to 2012), the comparative analysis of different models and methods was also carried out. It was found that the classical model implemented by Western companies (Altman, Taffler, Springate) in less than 50% of cases gave the correct result, whereas the one that was adapted for Russian enterprises (R-accounts model) gave reliable results in 63% of cases. From the models and the methods proposed by the author, the weakest one was the method of cluster analysis, 75% of the remaining models showed a higher percentage of certainty