This work is devoted to the analysis of economic
efficiency of municipal medical institutions in modern
conditions. Health care is one of the dominant sectors
of the social sphere. The quality of medical services
provided to the population is a key criterion for social
and economic development of society, so the theme
chosen is very relevant in our day. Currently there are
problems with the efficiency of healthcare institutions.
Unmet need of the population in the quality of medical
services, says the need for its development and
improvement
The article reviews economic aspects of efficiency
improvement of the national breeding capacity in rice
growing. It is noted that there are no foreign rice varieties
in the RF State Register of Breeding Achievements
approved for use. However, only 2 - 3 leading rice
varieties cover more than half of the rice acreage and
thus reducing the efficiency of the existing varieties
potential of the economic sub-sector. The critical importance
of breeding and the wide-spread introduction
into production of rice varieties resistant to disease is
highlighted. The cyclic and growing occurrence frequency
of blast as the most harmful disease of rice is
shown. The data are provided on the increase of the
annual cost of the rice crop and fungicide treatment
and reduced yields of different varieties of rice during
epiphytoties. A refined formula is proposed for calculating
the annual economic effect of the introduction of
new rice varieties. The formula takes into account
changes in yield components, grain quality, the cost of
breeding and introduction of new varieties, as well as
the potential cost savings due to rice resistance to blast.
The seeds of domestic long-grain rice varieties and
exclusive varieties resistant to blast are available for
the Russian market. For a wider introduction into production
of all local bred rice varieties, it is necessary to
actively develop seed production, improve market research
as well as the management efficiency in plant
breeding and seed production
Now during the international sanctions concerning
Russia the most part of the domestic organizations has
appeared in heavy enough economic situation. It is
connected not only with the general situation which
has developed in our country, but also with weakness
and bias of a finance administration in the organizations.
Absence of professional skills of an adequate
estimation of own financial status, the analysis of financial
consequences of accepted decisions have put
many of them on a side of bankruptcy. In the article,
the analysis of theoretical and conceptual positions of
forecasting of bankruptcy of the organizations is spent.
During the research, the concept «bankruptcy» has
been specified and added. The article has the research
character, expressed that in her official, foreign and
domestic techniques of definition of probability of
bankruptcy on example RMUE «Thermal networks»
which has received high probability of approach of
bankruptcy practically on all from them are examined.
It is revealed, that for achievement of full forecasting
approach of bankruptcy of the organization it is necessary
to use all the investigated techniques in close interrelation.
The complex of actions on financial improvement
RMUE «Thermal networks» is developed
and economic feasibility of its introduction is proved
The care of the finance is the starting moment and a
final result of the activity of any subject of managing.
The organization with a reliable financial condition is a
part of the locomotive, which accelerates market transformations,
improving a national economy. In the article,
we showed the analysis of theoretical and conceptual
positions of financial stability of the organizations.
It is revealed, that their accounting reporting used for an
estimation of a financial condition, the beginnings and
the terminations of the accounting period are made only
for a moment, and creation of the income of the organization
and its further distribution completely drop out of
a field of vision. The article has a research character,
expressed that in it the basic approaches to an estimation
of financial stability of the organization on an example
of Society with limited liability «Gumilovskoe»
are considered and is revealed, that by different techniques
the type of financial stability from unstable up to
normal is inherent in it. With the purpose of improvement
of financial stability of Society with limited liability
«Gumilovskoe» optimization of its balance by a correcting
of some articles of accounting balance based on
recommended values of financial parameters according
to the multifactorial model offered by A.V. Grachev is
made. Economic feasibility of the given optimization is
proved and the complex of actions on increase of financial
stability of the organization is offered
The article deals with the qualitative characteristics of
the accounting (financial) statements in accordance
with International Financial Reporting Standards:
understandability, relevance, reliability and
comparability. The article gives a definition of
reliability of the accounting (financial) statements as
one of the most important quality characteristics that
ensure the usefulness of accounting information for a
wide range of users. We present main consequences of
the lack of consideration of the impact of inflation on
the performance of financial statements. We have
studied the methods of adjustment of financial
statements for inflation indicators that can identify and
neutralize the effects of inflation on the performance
of economic activities of commercial organizations
Forecasting the state of external and internal industry
environment by assessing the impact of factors variety
and analysis is the basis of the grain subcomplex
purposeful development. It is necessary to take
into account the integration of the industry into particular
region environment, which requires additional
consideration of natural factors in the forecast. Theoretical
and methodological guidelines which define
characteristics of the forecasting in the particular area,
are designed to provide justification for that
choice. Best results are obtained predicted values
found by rapid and short-term models, as in a short
period the trend rarely changes its direction and thus
changes the value by several times. Forecasting
methods can be divided into two major groups: intuitive
and formal. As a dynamic system, the market (in
particular the grain market) requires the usage of
complex methods for forecasting time series of key
market indicators. According to our opinion, the
optimum method of forecasting the regional grain
market conditions is based on the following principles:
reliability, systematic analysis, taking into account
factors that may have an impact in the long
term; validity of the scientific justification i.e. obtaining
a similar result when re-modeling of the experimental
data; the adequacy of the results obtained after
forecasting the experimental data; reliability and
accuracy of the forecast assessment for its possible
adjustments; cleariness of language, which should be
understandable for the decision-makers; planned nature
of the forecast
One of the most important sectors of economy of
any country is the agro-industrial complex thanks to
which the food, necessary for society, is made.
Effective development of agro-industrial sector
considerably determines the level of food security of
the state, a condition of all the potential of a national
economy, as well as the social, and economic
situation in the country in general. Results of the
general researches of development of agro-industrial
complex of Russia at the present stage are presented
in the article. The positive and negative effects
which have their influence both on agro-industrial
complex in general and on its separate subjects are
reflected. It is revealed, that during the agrarian
reform the investment process in agrarian and
industrial complex has dramatically changed. New
channels of attraction of financial resources were
created, also ways of use and distribution of
resources have changed. The greatest attention is
paid to problems of agricultural industry
development, which also influence agricultural
producers in particular. The prospects of the
development of the agro-industrial complex and the
methods of achievement of the goals of the
government in the "sanctions" period for Russia are
presented. Effective work of the agro-industrial
sector of the economy of Russia is possible only
with active state support on federal and on regional
levels
This article describes the Krasnodar region as the
leading subject of the Russian Federation in terms of
volume of attracting foreign investments. It has
considered the main factors of investment
attractiveness of the region such as geographical and
geopolitical position, agroclimatic and recreational
potential of the Krasnodar region. It has also analyzed
the dynamics of investments in the Krasnodar region
of foreign investors in 2009-2015. The list of
successfully implemented investment projects over the
past 4 years is provided. It has marked a special role of
the XXII Olympic Winter Games and XI Paralympic
Winter Games 2014 in Sochi in attracting foreign
investment in the Krasnodar region. It considers
exhibitions and forums in which the Krasnodar region
takes an active part. It has proved the particular role of
the Krasnodar region as one of the "reference regions"
of Russia to ensure the country's competitiveness in
the global economic environment. The emphasis is
placed on the fact that in order to attract capital and
economic growth it is necessary to create a favorable
investment climate quality. The main directions of
improving the investment attractiveness of the
Krasnodar region are defined. It is submitted by the
forecast of the key indicators of the Krasnodar region,
providing inflow of foreign investment until 2017. The
tools of the implementation of the forecast are
reviewed
This article analyzes the problem of the paradox of
plenty which consist in the fact that the leading countries
of the world having considerable natural resources
are less developed than those countries which
have small resources. Here is considered our country’s
resource and raw status, as the main source of income
of the state budget. Here were revealed the contradictions
between the export of raw materials and the development
of the domestic market in Russia, which
was the cause of the «resource damnation». The article
presents the balance of the main energy country’s resources,
which determine Russia's place in their value
compared with other leading countries of the world. It
is shown the readings on the export of energy resources
and the main symptoms of «dutch illness»,
which is a consequence of the dependence of the development
of the country on the expediency /state of
world prices. In this article, there were also considered
the views of domestic experts on the arisen problem,
based on which there were identified possible ways of
overcoming of «resource damnation». We have also
presented ways of overcoming and improvement of
industry structure of the economy branch structure of
the Russia’s economy and fight against «resource
damnation», based on variants of the structural changes
in the raw industry of economy. The main results on
the considered problem are summed up, conclusions
are formulated
Instability of economic processes and exacerbation of
political tensions regarding Russia require measures in
foreign trade policy, which are able to increase the
economic security of Russia. The import substitution
policy is considered one of the main directions nowadays.
There have been considered two directions of the
state policy for displacement or substitution of imported
goods in the domestic market. There has been also
reported the structure of the country's merchandise
imports during the period from 2013 until 2015, resulting
in a detected negative dynamics of imports, which
indicates a successful beginning of the importsubstitution
policy. Gradation of the main economic
activities according to dependence on imports has allowed
identifying the most import-dependent activities
and the most available ways to form the import substitution.
Threshold amount of economic security of the
country has been considered to characterize the external
economic security of Russia and some other countries
of the world. There has been identified the necessity
of state aid, which is reflected in the program of
support for transport engineering industry for 2016,
subsidies from the federal budget to participants of
industrial clusters, the elimination of discriminatory
relationships between credit financial institutions and
industrial enterprises, the provision of state guarantees
for loans to strategic enterprises and organizations of
the country