Scientific Journal of KubSAU

This article analyzes the current problems related to socio-economic support of local government and increasing the effectiveness of local social services. The authors believe that the foundation of rural communities form: local finance, municipal property, property that is owned by the state and transferred to the control of local governments, as well as other property to meet the needs of the municipality. This article discusses the principles of economic selfreliance of rural communities. And also states that the basic foundations of the socio-economic self-reliance of rural communities is the local budget. For example, Dinskaya district is considered the law "On the financial bases of local self-government in the Russian Federation." The paper substantiates the necessity of searching the rural communities of other sources of funding. In the transition to a market economy, leading direction should be given to commercial projects of local governments, which will be used to execute programs in the field of social activity in rural communities - Economic Development

This article considers the value of inventories for accounting and analysis. The purpose of the analysis of material resources is to increase efficiency of production through rational use of resources. Its inventory can optimize and improve the organization as a whole

The aim of this study is to develop a set of theoretical and methodological tools of the provisions on the formation of economic analysis and assessment of the level of risk management in agricultural business structures to support their choice of management techniques

There was considered the development of the theory of land rent, were shown the historical stages of formation of the institute of land rent in retrospective. There were cited the views to determine the rent-forming factors and formation of the mechanism of land rent of founders of the theory of land rent – physiocrats, U.Petti, D.Ricardo, A.Smith, K.Marx, A.Marshall and other authors. As the result of study of various concepts, attitudes, methods of development of institutions of land ownership, land rent and land payments there was made a conclusion that the land rent presents as methodological basis of determination and development of all institutions of economic regulation of land relations; in market economics the objective rent relations must appear in land tax, in rent payment for land and price of land. There were determined the discussion regulations of modern interpretation of land rent – connection of rent with elasticity of supply of production factors; classification of land rent on types; inclusion of land rent in production costs and price of produced commodity; change of land rent in the results of investments into a land plot. There was substantiated the necessity to continue the research of land rent concerning to peculiarities of modern period of development of land relations

In the conducted research a special attention was paid to the study of the tax accounting creation for the newly created organizations. It is reasonable that the process of creation of the accounting for the taxation has to be considered in connection with the financial one. Such research methods as monographic, logical, inductive and deductive were used as a methodical base. A perspective unified conception of accounting creation by the managing subjects was offered by the authors. It allows organizing properly the theoretical and methodological base of accounting space in the company. This recommended conception consists in step-by-step passing of designated and interdepended accounting creating stages. At realizations of these stages it is possible to reach the optimum organization of tax accounting by the taxpayer. In the process of the research the authors have distinguished the external and internal factors which influence the accounting formation. The tax risks arising under their influence are defined, and control procedures of their reduction are presented. There are given possible models of conducting the tax accounting which allow the enterprise to choose and realize the best way of drawing up the tax accounts. The tools of the tax accounting models embodiment are presented and the parallel of their optimum combination is drawn. The considerable attention is paid to the formation of the accounting policy for the taxation, as to the final stage of accounting organization at the enterprise. Sections of accounting policy with their main elements distinguished are designated by the authors. As the result of the research it is established that the passing of the recommended accounting creation stages will allow the taxpayer to systematize, unify and structure the process of tax accounting organization and to reduce the tax burden and possible tax risks

Nowadays, competitive advantages of oil companies are in many respects determined by globalization of the economic life. For large oil companies, the process of globalization does urgent increase in their competitiveness due to diversification, attraction of financial resources of cost reduction of production due to release of the standardized products and economy at a scale; by using more close business connections with other entities, with banks for creation of entrepreneurial networks, etc. In the article, the major factors which influence competitiveness of the international companies of an oil and gas industry are revealed, their features are provided, and also the analysis of practical Russian company experience of PJSC «LUKOIL» including SWOT – analysis of strong and weak points of the company is provided. Methods of management of competitiveness of the foreign companies "Royal Dutch Shell" and Exxon Mobil, and also their achievements for the last years are analysed. The conclusion is drawn that the modern situation in the market dictates the requirement for increase in innovative activity of the company as the main instrument of ensuring high level of competitiveness and generates need of the solution of a number of new tasks for the organization and managements of innovative activities of the Russian companies on the example of PJSC «LUKOIL»

The article is based on the concept of forecasting cash flows, there are examples of tabular processor Microsoft Excel when you select the curve of prediction based on the comparison of the value of the reliability of the approximation of the selected models

The article deals with main aspects of accounting in animal breeding. The organization is based on the principles of accounting automatization such as personnel optimization, increase of accounting efficiency and specification, which provide the formation of complete and accurate information. Animal breeding is one of the most important branches of agriculture which strongly affects on its economy. Animal breeding part including dairy and beef cattle in structure of the value of gross output of agriculture is more than 55%. To increase production's efficiency of agricultural goods it is necessary to improve organization and management of production which is directly based on accounting data. Nowadays the construction of an automated system of managerial cost accounting in the main production (animal breeding) of agriculture requires taking into consideration industry-specific production features and the owners' of such business priority demands. Complete and relevant information of accounting which contains data of labor, material, other costs movement and quantity and value of obtained goods (services) is the base to make appropriate decisions in management. Automated detailed costs accounting in the main production (animal breeding) is necessary for the owner and the managers to compare actual costs with goods output

There was shown the necessity of achievement of criterion of food safety of the RF. There were formulated the main aims and tasks of state agrarian policy of Russia. There were appeared the main tasks of the Doctrine of food safety. There was given the characteristic of qualitative condition of Krasnodar region lands – liability of erosion processes, decrease of humus content. There was proven the first-priority necessity of transition from zonal system of land management to adaptive-landscape one. The theory of adaptive-landscape was determined as a basis of innovation technology of agricultural commodity production growth. There was formulated the problem of development of methodology of ecologicaleconomic justification of the transition of the agricultural sector of the region to the adaptivelandscape system of agriculture. Using GIStechnologies there were used the areas due to types of lands and degrees of erosion processes in limits of three natural landscapes. There were cited the naturalclimatic, soil and ecological peculiarities of natural landscapes I, II, III. There were offered the ecological coefficients additionally characterizing the types and degree of erosion processes. There was calculated the ratio of lands – arable lands: forest: meadow in limits of natural landscapes. There was done the ecological –economic assessment of arable land crop rotation recommended by the “System of land management of Krasnodar region” in 2015. Recommended for natural landscapes field crop rotations per 1 ha of arable land provide the annual value of gross output of 32.3 - 37.0 thousand rubles, net income - 11.5-12.9 thousand rubles, the levels of profitability - 52.4-55.4 per cent. The proposed crop rotations provide a positive balance of humus. Further studies are needed to clarify the methodology of design of adaptivelandscape farming systems, the development of fodder and special types of crop rotations, agrocomplexes design of erosion control measures, differentiated by natural landscapes and agricultural landscapes, considering the type and intensity of erosion processes are required

In this article we substantiate the necessity of the development of controlling of organizational and economic methods, including forecasting tools, the development and management of decision-making, and others. Controlling service is central to the development and implementation of organizational and economic methods to achieve the goals set by management. However, quite often the controlling service has a different name, justified by the history of the organization. To resolve this paradox, we begin with a discussion of the content of the terms "controlling" and especially "Controlling organizational and economic methods". We discuss the role of "controlling service" in the management of organizations and enterprises, as well as territorial and municipal entities. As an example of the controlling instrument of organizational and economic methods is considered an automated system of forecasting and prevention of aviation accidents, the use in this system the expert technologies and quantitative risk estimation methods. We consider this system as a controlling tool in the management of safety, while customers and performers do not use the term "controlling" in the official documentation of this project. In accordance with the Presidential Decree of 21 August 2012 № 1199 one of the 11 integrated indicators of the executive power is the indicator "estimate the population of the executive authorities." Its use in controlling in the field of strategic management of regional and municipal entities was proposed to carry out on the basis of solidary information economy (the former name - the informal information economy of the future), developed by us from 2007. We give the basic ideas of solidary information economy. However, the term "controlling" is not always used in relation to this subject. The same applies to researches related to organizational and economic modeling of innovation and development of innovative systems