Trends in economic growth and the active inclusion of
Russia in the global dynamic processes require a sharp
increase of its competitiveness on the world stage, the
growth of production and consumption culture, which
in its turn sets the task of raising the quality and
education efficiency to a new level, corresponding to
the scale of problems. In the article the ways of
improving the education management system, allowing
not only to identify new approaches, but also to look at
the problems of the industry in a completely different
way are analyzed. The article presented by the authors
is based on the modern conception of education
potential that should be fully used for consolidation of
the society, the preservation of a single socio-cultural
space of the country, overcoming ethnic tensions and
social conflicts on the basis of the priority of individual
rights and equality of national cultures and different
faiths, limit of social inequality. The authors consider
education as one of the largest areas of the world
economy and one of the fastest growing sectors
This article discusses the comparative analysis of
the total cost accounting system and direct costing.
There is a need of using the cash method in management
accounting, its use in the calculation of
one of the most important economic categories -
marginal income. Correspondences of accounts
reflecting the formation of marginal income by cash
method and accrual method have been developed.
Changes of the Regulations of Chart of Accounts
using (especially accounts: 92 "Marginal profit
(loss)" and 99 "Gains and losses") are given. There
are the cash method effect to the break-even analysis
formulas and decision-making rules in the short
term. The developed methods are tested on digital
material of Ltd. "The first construction company" in
Krasnodar and Ltd. "Signal" and "Promzhilstroy" in
Timashevsk. It is concluded that the application of
the cash method allows obtaining more figures that
are reliable. Cash method contributes to make reasonable
management decisions. The increasing
complexity of economic reality makes very different
demands on the organization management and
its information support. It is necessary to review the
terminology used, to assess its compliance with the
spectrum of tasks, and adapt categorical apparatus
to the needs of modern management systems
The article is devoted to the development and improvement
of the sanatorium complex in Gelendzhik.
This resort complex is the crown jewel of the Krasnodar
region. It is an integral part of the state policy
and is included in the Russian Federation’s health
system. In general, all the links in the health resort
system in the sphere of health resort business in Russia
should be considered, from the central establishment
to municipal sanatorium. On this basis, in the
given article we show the investment project on improvement
of sanatorium activity, by construction of
small movie theater which will support the 3D format
is submitted, and also for increase of level of visitors
at movie theater will broadcast football matches,
hockey, etc. The done calculations have shown that
this project is profitable and will pay off in 2017 as it
has very high margin of safety, also the project possesses
low sensitivity to change of such parameter as
the cost of investments. Thus it is possible to draw a
conclusion that introduction of this project will increase
investment appeal of this territory
The article is devoted to the process of import substitution,
which received active development in the
light imposed by Western countries so-called "antiRussian
sanctions". The subject of the research was
the production process in agriculture. The authors
conducted a study of the major trends and features of
import substitution and its effect on various economic
indicators and processes. The article presents statistics
of changes occurring under the influence of
this process on the level of the Russian Federation
and the Krasnodar region. The choice of the region is
due to the fact that the Krasnodar region is one of the
leaders among Russian regions in terms of agricultural
development. The study provides statistical data
for the last few years for the most complete and accurate
reflection of the dynamics of indicators of the
economic basis of products realization and production
of in the sphere of Agrarian and Industrial Complex
of Russia and the Krasnodar region. The authors
consider the prospects and possible results to which
the process of import substitution can lead. A prediction
was eventually made as to when and how the
Russian state will be able to safely and fully move on
to the process of import substitution
In the article, we consider methodical basics of the
factorial analysis of financial results of activity and
financial results of product sales, the factorial
analysis of profitability of sales. Materials of the
factorial analysis of financial results of activity and
profit on realization of main types of products of
plant growing of JSC Agroobjedineniye Kuban of the
Ust-Labinsky area are presented. We have revealed
factors of reduction and reserves of profit increasing,
increases of profitability of economic activity of the
organization due to grain realization, sunflower
seeds, soy and beetroot. Methodical methods of
definition of quantitative measure of influence of the
profit created by the studied factor on dynamics of
sales are offered
Industrial policy is a set of organizational and economic
regulators to improve the technological, organizational
and institutional infrastructure level, allowing
stimulating industrial activity. There are economic
instruments that focus on creating a favorable economic
environment for the industry; information and
communication tools based on the provision of information
and advice to industry on the basis of regular
monitoring of production, market–tactical, legal
and regulatory processes; institutionally–in–law
measures that are aimed at creating an effective and
adequate regulatory framework and effective legal
protection. We have highlighted a group of preselected
based on the analysis and systematization of scientific
sources of positive («catalyst») and negative
(respectively – «inhibitors») factors, which are structured
by us on several subgroups: the factors nature
of globalization; macro factors; organizational and
economic factors; territorial and sectoral factors (factors
of specialization); social factors; technical and
technological factors. We have attempted to outline
the most important elements of the environment factor,
the totality of which determines the level and
nature of the development of the industrial sector of
the economy, as well as the specifics of the required
content of the relevant industrial policies. Consideration
of the above factors has allowed us to identify
some of the contradictions in the process of industrial
development. Their understanding of the formulation
and in the context of the resolution of an opportunistic
nature of processes of formation and development
of industrial potential, industrial production may be
the conceptual basis for the development of proposals
for improving the incentives for industrial growth mechanisms, including the use of information tools
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 article is devoted to the problems of using nonmaterial,
intellectual resources including knowledge
and experience of application of intellectual products,
innovative capacities of the countries. It is proved
that intellectual property is a powerful financial
instrument. Forms of protection of scientific and
technical achievements are analyzed. The main
approaches to activization of protection of
intellectual property in innovative activity are
considered. This provides minimization of risks in the
knowledge-intensive technological productions
containing a trade secret
The article examines the theoretical and methodical aspects
of features manifestation of Russia’s economy slowing
down at the mesolevel. We have established the forms of
transformation processes of regional economic systems: the
territorial polarization, lack of investment resources, the
expansion of the depressed economic areas, the outflow of
skilled labor, rising costs and others. On the basis of statistical
data, we have estimated the impact of growth on the
characteristics of the regional economies of the south of
Russia. As elements of the methodical basis of the implementation
study, we have justified the use of a systematic
approach and the author’s algorithm, which includes a
number of stages, where the result of the final stage is to
identify the main forms of mesolevel manifestations of the
slowdown of the Russian economy. The result of microlevel
forms of manifestation of the national economy is slowing
down the loss of the previous competitive advantages
of the regional economy. We consider the concept of territorial
competitiveness and its differences from the competitiveness
of the business entity, their industry associations,
and product sub-complexes. This article identifies factors
of regional competitiveness and identifies possible loss of
competitive advantages of the regional economy in the
conditions of the economic slowdown in Russia
The animal husbandry is the most important branch of
agriculture in the Russian Federation. Its effective
functioning allows providing the population with the
vital food, to reach the necessary level of food
security. The scales of production existing in the
Russian Federation are not capable to satisfy
completely need of the Russian population for meat
and meat production. Despite the general positive
dynamics (generally at the expense of increase in
production of fowl) necessary level of production and
consumption of meat in Russia will not be reached.
Serious obstacle for development of business in the
field of animal husbandry is need of considerable
financial investments for rather long period. In the
conditions of limited financial opportunities the
agricultural enterprises need serious state support from
the state. Now possibilities of the state in the field of
support of animal husbandry are limited in this
connection it is necessary to establish the priority
directions of improvement of its structure. The
analysis of the possible perspective directions of
development of livestock branch is carried out. Less
expensive branches, such as poultry farming
(cultivation of ducks, geese, domestic turkeys, quails)
and rabbit breeding are offered. The analysis of the
market of rabbit breeding production in Russia is
carried out. The reasons of a low level of development
of rabbit breeding’s business, factors constraining
demand for rabbit breeding’s production are
established. Technological and economic advantages
of cultivation of rabbits in comparison with other
species of farm animals are defined. The comparative
characteristic of standard decisions the rabbit breeding of farms of various scales is carried out. Advantages
and possibilities of development of this branch in the
Russian Federation are defined