Problems of corporate culture diagnostics in the food
enterprises located in the Saratov region have been
studied in the article, as well as theoretical and regulatory
framework. They are identified overarching aims
of corporate culture management. The purpose of the
article is a statement of the results of corporate culture
monitoring in 18 large and medium-sized enterprises.
In the process, a number of specific methods were
used: monographic, expertise, diagnostic level model
"Bulb", survey. The working hypothesis was in that
the management companies often regard a corporate
culture from a formal position, overseeing the administrative
procedures. At the same time deep "layers of
a bulb" remain unaffected. It leads to organizational
and psychological difficulties, disruption of business
communications, lower productivity, high employee
turnover and to escalation of costs for training newly
recruited employees. It has been revealed experimentally
that the employees have trouble picturing corporate
culture, seeing for its manifestation only regulations,
standards and symbols. The authors have developed
and have proposed criterion of estimation the
management methods and point scale to estimate social
impact of corporate culture diagnostics activities.
The necessity of rethinking the nature of this phenomenon
by headquarters in order to improve the efficiency
and sustainability of the large and mediumsized
enterprises is grounded
The article examines features of the functioning of the
agro-industrial complex of Russia and the Krasnodar
region in the economic crisis. It substantiates the urgency
of adaptation of state regulation of agro-industrial complex
mechanisms to modern economic realities, we have
disclosed functions and principles for the development of
regional policy strategy in the agricultural sector. It is
proved, that the system of state regulation of regional
agro-industrial complex should correlate with the priorities
of the development of its main component - agriculture
and to promote structural reforms in the agricultural
sector, enhance its innovation and investment potential
and maintain the social orientation of the agrarian reforms.
Improving the mechanisms of state support of the
agro-industrial complex of Russia and the Krasnodar
region requires a special approach in relation to the country's
membership in the World Trade Organization. Due
to this, we have proposed the adjustment of state support
instruments of domestic agro-industrial complex, which
involves the use of priority measures of the "green box",
including an increase in funding for research in agriculture,
development of an effective institutional environment,
which will stimulate the efficiency and competitiveness
of the agricultural sector
The article analyzes the state and the development of
livestock production in the Krasnodar region, evaluates
the effectiveness of land use in the various categories
of farms in value and real terms, examines the reserves
of growth of production of animal husbandry products
The authors reveal contemporary issues of dairy cattle
breeding. These problems are cross-sectoral in nature
and are caused by economic realities, related to the
crisis, high production and financial risks, lack of financial
resources and insufficient state support system.
The article reveals the specifics of the dairy industry,
including the uniqueness of the products, the rhythm of
production and high dependence of the industry on the
scale of production. The authors analyze the dynamics
and structure of milk production in federal districts of
the Russian Federation; assess the changes in the indices
of dairy cattle breeding production on farms of all
categories of the Russian Federation and calculate milk
production efficiency in the agricultural enterprises of
Krasnodar territory. The authors have found that the
major milk producers in the Krasnodar region are agricultural
organizations, but their share in the gross production
of milk was constantly decreasing over the
period of 1990-2014. The article proves the feasibility
of improving the mechanisms of state support for the
dairy industry, including assistance in the creation and
development of consumer cooperatives that promote
the growth of efficiency and competitiveness of dairy
farming
This article discusses trends in the development of the
Lombard business as one of the dominant components
of the service sphere. A brief history of pawnshops
and their formation is described. The causes of high
demand for Lombard services are commented on.
Regarding the situation of pawnshops in the market
the views of the large pawnshops chains owners:
“Vash Lombard” (“Your pawnshop”), “Obyedinenniy
Lombard” (“United Lombard”), Stolichniy”
(“Capital”). The benefits of pawn business compared
with the banking service are given. The current
problems of sustainable development of Lombard
businesses are shown. We present difficulties in the
process of drawing up and submission of reports, as
well as quick adaptation to changes in legislation as
one of them. Lombard structure allowing
determination of this business running specificity is
considered as one of the main aspects of the subject
study. One of the subsequently formed properties –
pawn shops high quality security systems, which in
many respects determines their stability in the market
is also noted. The development trends of this business,
which will strengthen their position, are mentioned. In
conclusion, a brief justification of the reasons for the
precarious state of business in the country is given as a
whole; however, presupposition is made of the eternal
relevance (inelasticity of demand) of Lombard
services
The article deals with the types and methods of
forecasting as tools for further development of
production and business. Specific roles of each way in
economy and manufacturing is identified in General.
The relationship of forecasting with other sciences of
importance in determining the baseline and trends in
the development of the economy is indicated. The
relationship between foresight of successful
transactions in the form of contracts is determined, and
the reasons for unfavorable outcomes of their
conclusion are justified. A correlation between
prediction and such sciences as probability theory,
mathematical statistics, mathematics and physics is
traced. Examples of forecasting use in specific
branches of economy are given. The article
substantiates forecasting trends differences and
conclusions are drawn as to their application ways.
The role of making predictions on the basis of the
revealed patterns and its difference from foresight
without reliance on any certain laws that allow
identification of the situations-paradoxes group are
defined. The authors presents various situations in the
business development process, in which there can be
transaction costs. In this context, the spontaneity of
their occurrence is defined, and the characteristic of
their appearance is justified. Another no less important
aspect, influencing the increase of company share in
the market is the relationship of risk insurance, game
theory and forecasting. A key aspect here is the ability
to compare the prospects of the company development
in the market with laws that govern probability theory
The article has positioned conceptual approach of
land - mortgage lending by the state influence on the
management processes of the financial mechanism of
satisfaction agricultural finance and credit services.
The authors developed a model of organizational and
financial mechanism state support of the landmortgage
lending, contributing to increasing the
availability of investment financing entities agroindustrial
complex through a mortgage. It is proved
that the state support has a significant impact on the
efficiency of investment projects implemented by the
enterprises of agroindustrial complex using funds
raised under the program of land mortgage lending
In the article, the authors reveal a problem of
searching the directions of financial stimulation of
innovative activity of bank institutes for offering the
financial innovations to real sector of regional
economy. During the research, it is revealed that the
concept of development of financial innovations has
to be based on institutional distribution of channels of
the transmission mechanism on degree of their
importance. It is proved that for ensuring economic
growth it is necessary to create a transmission
mechanism of financial stimulation of innovative
activity of the complete system of financial
institutions, which is based on public and private
partnership
The relevance of the study is due to the fact that in
modern conditions the question of the effectiveness
of tax accounting, the optimal model of its interaction
with management accounting, as well as enhancing
the role of the tax administration, tax optimization
at the level of the entity and the construction
of the administrative account for tax purposes
are particularly acute. As a consequence there is the
need to investigate the bookkeeping and fiscal accounting
data harmonization with the aim of taxation
control, analysis, management and optimization.
This problem is solved through organization
and fulfillment of management accounting playing
the key role in data consolidation in the unified
information system to solve the arising problems.
The paper presents the theoretical and methodological
aspects of management accounting aimed at
taxation optimization. The scientific and methodical
approaches and recommendations presented in the
article allow extension of the theoretical understanding
of the tax and management accounting
systems, increase the range of missions in management
accounting tasks related to tax optimization
and effective management of tax liabilities of the
organization. All this will enhance the analyticity of
information, the effectiveness of management decisions
in the field of taxation. The provisions of the
article can be used in the practice of accounting and
economic services organizations, audit, consulting
organizations
Forecasting financial results of the economic entity
activity, tax planning and tax optimization are becoming
the major components of the nowadays accounting.
Organizations strive to be seen as financially stable
and profitable to investors and creditors, and financially
disadvantageous to tax authorities. Obviously,
all these goals require completely different approaches
that will allow avoiding the expressed conflict of interest.
The solution to this contradiction and the most
effective way of establishing a compromise is the effective
tax accounting. The fiscal system of the Russian
Federation is constantly undergoing both quantitative
and qualitative transformation: changing the structure
of taxes, tax rates, the requirements for the taxpayers,
and others. The practice of constant adjustments
to tax laws adversely affects the formation of
the economic entity accounting and tax system. The
economic crisis has further complicated the decisionmaking
on the organization tax burden reduction. The
relevance of the study is conditioned by the fact that in
the current conditions in view of the foregoing, particularly
acute are the question of the effectiveness of
tax accounting, its optimal interaction model with accounting,
as well as enhancing the tax planning role.
The consequence of this is the need for research harmonization
of accounting and fiscal data with the goal
of taxation monitoring, analysis, control and optimization.
In the article the place of tax records in the single
accounting and tax system of the organization is considered,
the notion of tax accounting is specified