The technique of financial condition indicators
calculation of agricultural producers is considered in
the article, which allows classification of farmers in 5
groups of financial stability. The analysis of the
dynamics and structure of the Krasnodar region
agricultural organizations balance showed that in the
study period after the legislation adoption, and the
agricultural lands reduction by 20,5% in agricultural
organizations in 2015 compared with 2002, the total
balance has increased 6.7 times, and as compared to
2005, with the farmland area decrease from 2393,9
thousand hectares to 1994, 7 thousand ha or 16,7%,
total assets increased 2,9 times. This transformation
was mainly due to measures taken to improve the
financial condition of agricultural organizations. In
some farms also by reducing the number of
unprofitable farms in the structure of agricultural
enterprises converted to private farms or farms of
individual entrepreneurs. Based on the balances for the
analyzed period using the "Table of calculations of the
coefficients for the classification of agricultural
producers to the financial stability of the debtor" the
assessment of balance sheets of agricultural enterprises
was conducted. This table has enlarged the intervals
between the indices and their scoring. Under the
current methodology, calculating on the basis of
financial stability, are agricultural organizations with a
total score of 41,5 and 56,4 points belong to one and
the same group. In general, for the analyzed period all
households have the points for a satisfactory value.
The rates calculated totally for each year revealed a
fairly clear trend. In 2005 compared with 2002 the
increase in the amount of the indexes was 5,4%, in
2010 compared with 2005 – the growth of 2,4% and
in 2015 compared with 2010– the increase of 32,8%.
Consequently, there is a trend of improving financial
stability of agricultural enterprises in the Krasnodar region. However, the analysis revealed shortcomings
in the methodology of agricultural organizations
financial state assessment, which requires either
increasing the interval in a grouping or the score
The article describes the application of
probabilistic models to predict the gross regional
product. We have made a comparative analysis of
various stochastic models implemented in the
software package called StatGraphics 5.0 and
checked the quality of forecasting by the gross
regional product on the example of a notional
region
The presence of an ethnic component at economic space of
the territory allows gaining synergy effect and increasing
competitive advantages of the region. In the article, it is
revealed that the clustering of business activity in the sphere
of ethnic economy will promote growth of economy of the
Krasnodar region, increase in efficiency of interaction of
subjects of small and medium business and growth of their
internal potential in the added economic conditions of
managing. Options of agro-industrial clusters are offered
and the conditions necessary for creation of these integration
forms of managing are defined. Our way to a judgment, the
modern economic policy pursued by organs of the regional
power shall be directed to maximizing ethnoeconomic
potential of economic space of the territories. Creation of
ethnoclusters allows not only to increase efficiency of ethnic
production by means of implementation of innovative
technologies in case of manufacture of competitive
production, but also to use possibilities of waste-free
production, promotes implementation of culture of
traditional environmental management, allows ethnoses to
offer the made production in the international market. The
difficulties interfering effective functioning of the Cossack
farms are revealed. It is defined that use of model of the
Cossack farms of innovative type at the level of the region
will allow to solve a row of tasks: 1) to increase production
of agricultural production; 2) to provide inflow of income to
the budget; 3) to increase quality of the produced food; 4) to
provide growth of competitiveness of regional producers; 5)
to increase employment of the population involved in
agriculture; 6) the food market will act as the "growth point"
generating pulses of development of other local markets of
the region
The article analyzes features of management of the
process of preparation, organization and
information and documentation support of various
forms of mobile events of the regional Parliament
in the territorial subjects of the federation in Russia
with the participation of its Chairman. The
comparative analysis of features of preparation and
holding of mobile events on the example of The
Legislative Аssembly of Krasnodar Krai (LAK) has
allowed revealing the key stages and processes of
work. There have developed IDEF0 – the diagram
of the process of the preparation, organization and
information, and documentation support of various
forms of mobile events allowing formalizing the
process and performing optimization of resources.
Besides, the management of the process of
preparation, organization and information and
documentation support of various forms of mobile
events of LAK is presented by regulation of
activities of stuff of the department. The regulation
has been presented in the form of IDEF0 diagram.
Presentation of regulation of activities of stuff of
the department for ensuring of process of
preparation, organization of various forms of
mobile events of LAK differs from traditional in
easily foreseeable form, presentation and allows to
operate, control completeness and quality of
information and documentation support, and also to
train new appointed stuff. The offered way of
formalization allows constructing the regulation of
activities of stuff of the department with various
The problem of controlling a large-scale agroindustrial
system, which should be solved in the
process of organizing agricultural production, is
considered. It is shown, that the scientific and
methodological apparatus of the service subsystem
controlling such an object should be expanded in
comparison with ordinary enterprises of agroindustrial
production. The article considers a new
approach to the theory of management of large-scale
socio-economic systems, based on a solidary
information economy. Its main ideas are analyzed,
its use as a basic organizational and economic
theory instead of "economics" is justified.
According to the solidary information economy,
modern information technologies and decisionmaking
theory make it possible to build information
and communication system based on an "open
network society" designed to identify people's needs
and organize production in order to meet them.
Predecessors - V.M. Glushkov, Anthony Stafford
Beer, W. P. Cockshott, A. F. Cottrell and others.
The main content of the research is the forecasting
of the development of the future society and its
economy, the development of organizational and
economic methods and models designed to enhance
the effectiveness of management processes. As an
economic component of the state ideology of
Russia, we propose to use a solidary information
economy. The organizational and economic theory
of Russia's innovative development should be based
on a solidary information economy
The article deals with the methodological aspects of
developing a design method and a comprehensive
assessment of the organizational structures of the
corporate integrated structure management system.
Corporate integrated structures form a significant
segment of the modern economy of the Russian
Federation. One of the significant problems of their
functioning and development is the creation of an
effective management system. An analytical review
of existing methods of designing organizational
structures showed that today there are no methods
adapted to corporate integrated structures that take
into account the multilevel management system, the
heterogeneity of its elements in development stages,
the types of organizational structures used, which
determines the relevance of the research topic. As a
result of the conducted researches, the article
describes the characteristics of modern types of
organizational structures, gives recommendations on
their use at various stages of the life cycle of
organizations that are part of the corporate integrated
structure, including depending on the industry
specifics. A comparative analysis of the methods of
designing organizational structures made it possible
to select the basic methods that form the basis of the
developed method and formalize its main stages,
taking into account the level of the organization's
development, factors leading to a management crisis
at this level of development, a functional set that
triggers development mechanisms, structuring
development goals and a functional-structural The
model of organizations at all levels of the corporate
integrated structures management system. The
evaluation stage of the developed alternative variants
was proposed to be carried out taking into account a
variety of heterogeneous criteria: the degree of
centralization and decentralization of management,
the speed of information flow, and the level of costs
for the implementation of functions and operations.
Such an approach will allow taking into account the
main problem points that are typical for corporate
integrated structures and will allow designing
effective organizational structures for all levels of the
management system taking into account the emergence principle
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
The article discusses the impact of the Olympic games
in Sochi on the development of the information
technology and innovation in the Krasnodar region.
The authorities understand that the mere use of the
Olympic legacy will not allow the region to hold the
highest position in innovation activity, so in the field
of the investment climate in the region there is a
systematical work. However, in the innovation
activities, their actions are fragmented. The article also
notes that there is a tendency for the results of
scientific research, which does not always meet the
needs of the real sector of the economy. There might
help the launch of the Western model of "science —
business" in Russia, where business comes to the
universities and raises scientific and technical
problems. Therefore, the author proposes a solution to
this problem by creating a triple helix "governmentbusiness-science".
The meaning of which lies in the
interaction of science, business and government, the
latter would function as an information catalyst. The
article provides an analysis of the basic indicators that
characterize the state and level of development of
scientific and innovation potential of the Krasnodar
region. The article also discusses some reasons why
the triple helix model is still not functioning
The main factors influencing the innovative
development of the domestic science-intensive sector of
the economy, were identified and studied in the work.
The authors singled out two groups of factors, internal
and external, determining their composition and
interrelationship. The paper focuses on one of the
segments of the knowledge-intensive market of
products and services - space activities. In the postwar
period, Russia firmly maintained leadership in virtually
all areas of the industry, however, economic and
political reforms intensified the negative impact of
financial and economic factors, which significantly
retarded the technological development of the space
industry. The paper studies the influence of
environmental, technological, financial, economic and
other factors affecting the development of knowledgebased
enterprises. A graphical and economicmathematical
multi-factor model for the innovative
development of knowledge-intensive enterprises
involved in the implementation of space programs is
constructed. The methods of expert assessments
determined the influence of each factor on the
development of space activities: - the production of
launch vehicles, space vehicles, ground-based space
technology and the provision of services. The received
estimations of influence of factors will find application
at formation of programs of innovative development of
the high technology enterprises
For national financial accounting, fair value is really a problem. The reasons for that are various. First, there is an opinion that assessment procedure is not accounting "case", we have appraisers for that. The entities do not hurry to estimate fair value independently not to violate the law on assessment. They do not do it for the reason that transition from estimates on original cost to estimates is at fair value quite reasonable and we accept from the point of view of improvement of quality characteristics of the reporting, and here the return transition is rather complicated, even, one may say, is impracticable. Often, estimates at fair value are considered as the instrument of a fraud, a manipulation financial results and the financial reporting in general. Besides, use of estimates at fair value increases expenses on creation of the financial reporting that not every entity is able to afford in the conditions of national business. Use of fair value can significantly influence indicators of activities of the entities, and not always positively. In addition, certainly, assessment at fair value is a professional judgment for which in most cases nobody wants to bear responsibility. Nevertheless, as we are headed for IFRS, we shall promote overcoming difficulties of use of fair value for the purpose of creation of IFRS reporting. There is a popular belief that the IFRS reporting are constructed on fair value. To some extent, this is true, but fair value is a multidimensional concept. For example, historical cost value of the asset purchased for money for date of transaction can be "fair" cost. The "fair" cost of the current receivables corresponding to recognition criteria an asset is the amount of its settlement. The "fair" cost of the obtained bank loan is the current (amortized) liability size for date of the financial reporting. However, this view of fair value is represented narrow-minded and can be sufficient unless for general idea about IFRS - the reporting, but cannot be used in the professional environment