This article discusses the problems of using indicators
of material flow in the financial accounting
management accounting system. The authors have
created and described the classification of material
costs in building units. It allows solving the problems
of object of research specifying within a given material
flow and inventory control within a given logistics
systems. There are different approaches to the
valuation of material costs in the article. An important
aspect of measures for the integration development of
accounting systems is the adoption of uniform
valuation of building materials and structures. It is
proved that the most rational combination of these
types of records achieved by an adapted classification
and measurement of building materials and structures
to the conditions of formation of the budget for the
project volume of construction works and the
reflection of the actual volume of work in the financial
accounting system. On the basis of the accounting
policies and the organizational structure of the object
of investigation of "Kubanstroykompleks" we have
identified responsibility centers (sites) for costs related
to the material flow: Department of logistics and
packaging and warehousing, which consists of a
central and railroad warehouse
The article examines the issues of functioning of private
pension funds (NPF) as an alternative in relation
to the state pension system of institutions of social
protection of the population in the current economic
environment characterized by increasing process of
financial globalization and instability, closing the external
financing channels, political threats and challenges
from the United States and a number of countries
of the world economic community. The study
shows that the pension services industry is evolving in
harsh business environment and constant transformation
of the legal and organizational nature; modern
stage of reform that is aimed at the formation of multipillar
pension system to improve the retirement security
of citizens; It appears unfavorable for the activity of
Russian NPF demographic statistics. It was investigated
that the investment potential of the largest Russian
NPF as suppliers of investment resources on key indicators
reflects the success of the business development
of large funds. Abstract investment strategies and
structure of the investment portfolio of NPF, which is
dominated by the corporate sector bonds and funds
placed in bank deposits. The potential expansion of
the investment portfolio is evaluated at the expense of
NPF implementation of securitized transactions. There
is objective evaluation criteria of NPF given the state
of the operational environment
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
To increase the validity of conclusions about the impact of environment on quality of life we need to move from generalities to the application of quantitative modeling techniques. This requires the joint processing environmental databases and databases depicting various aspects of quality of life. These databases need to be handled not just together, but in a comparable form approach, technology and methodology; and we need to implement them in one software system. For the first time in the environmental studies it has been planned to be done with the application of the ASK- analysis and the system called "Eidos". In this work, we set the goals and the objectives of the application of the ASK-analysis to study the effect of environmental factors on the quality of life of the population of the region. The article reveals the urgency of this study; the requirements for the method of conducting the study, the choice of research method, the contents of the objectives of the study. The proposed work is at the edge of mathematical ecology and mathematical modeling of quality of life (which refers to mathematical and instrumental methods of Economics), resulting from expected synergies, consists in obtaining of new knowledge in these fields, that is relevant to both ecology and economy. This knowledge will make it more meaningful and justified for the application of environmental criteria and concepts in the economy
The article describes the process of developing the
two-level technique for assessment of the missed
benefit during the landing and cultivation of perennial
plantings. The technique is developed for the
enterprises where the cycle of production of raw
materials breaks into several periods until the first
harvest. The choice problem of the most suitable
grades for the landing is relevant for such enterprises.
The first level of the two-level technique assumes
assessment of qualitative and quantitative
characteristics of grades with use of such tools as the
theory of fuzzy sets and the decisions tree. The results
of the first level are entrance data for the second level
where there is final assessment of a grade and
determination of the missed benefit rather potentially
possible at the choice of the recommended grade. In
the article also designated the importance of the raw
materials stage for the technological chain. It is shown
that, being consecutive structure, the technological
chain strongly depends on the first stage – a stage of
raw materials production. Minimization of the risk
situations at the first stage promotes strengthening of
the general risk tolerance of a technological chain
The article is devoted to the contemporary
development of the tourism industry in the Krasnodar
region in the post-Olympic period. We have
considered main directions of improving the
attractiveness of tourism sector for foreign tourists.
There were found the advantages of the touristrecreational
base of the Krasnodar region, providing its
tourist potential. Sanatorium, resort and tourist
complex of the Krasnodar region line with the
priorities of social-economic development of Russia
and determines the special status of the region in the
economy of the country. We have analyzed the
dynamics of entry of foreign nationals for the purpose
of tourism. There were identified the country with the
highest tourist arrivals. We have studied the
regulatory-legal framework, regulating tourist activity
in the region and considered one of the ways of state
regulation of the tourism industry by conducting
classification of hotels and other accommodation
facilities. The main economic effect from the
introduction of a system of classification of hotels is to
improve the quality of service, competitiveness and
legalization of small accommodation facilities. It
emphasizes the uniqueness of Sochi city as a key
tourist destination for international tourism promotion
not only in the region but also in the country. It
presents an overview of the modern state and use of
the sports of the Olympic Games, the infrastructure of
Sochi, identified tools for promoting inbound tourism.
Despite the positive results achieved in the
development of the tourism industry in the Krasnodar
region, it is necessary to solve a number of tasks to
increase the attractiveness of tourism in the region.
Thus, the priorities should include: creation of a competitive tourism product, leveling the seasonality
factor and provide year-round operation of sports
facilities and other infrastructure of Sochi in the postOlympic
period
In modern conditions of quantitative and qualitative
degradation of science in general and economics in
particular, especially in our country, the scientific
direction of "Controlling" stands out not only for its
activity, but also the rapid intensive and extensive
growth. This work is the summary of the main
publications of scientific results on controlling
obtained at the Laboratory of economicmathematical
methods in controlling of Scientific
and Educational Center "Controlling and
management innovations" of Bauman Moscow State
Technical University. We discuss the concept of
"method", "tool", "mechanism", "algorithm" in
relation to the Controlling. Adequate use of these
terms is necessary for the formulation of sound
scientific results, and to provide their perception of
the scientific community. Innovations in the field of
management in industry and other sectors of the
economy based, in particular, on the use of new
adequate organizational and economic methods.
Controlling in this area - it is the development of
relevant management procedures used and the newly
established (implanted) organizational and economic
methods to the task. Development, systematization
and application of modern mathematical tools of
controlling are the main theme of our work. We
have considered the problems of controlling new
areas - controlling risks, quality controlling,
controlling organizational and economic support for
control tasks in the aerospace industry, controlling
research activities. We have also obtained new
scientific results in controlling personnel and
ecological safety controlling
The dynamic model of E. Lorenz, in detail describing the phenomenon of bifurcation is analyzed. Based on the analysis of approaches by E. Lorenz, taking into account the results by V. Zhang, we built a similar model for the local financial market to the regional economic system of depressive type
The article describes historical and economic aspects
of the rice industry evolution in the Krasnodar region.
The basic means of increasing the economic
efficiency of rice production are demonstrated:
reduction of production costs and growth of
profitability. The role of new agricultural practices
aiming at optimization of rice mineral nutrition is
highlighted. The data are provided on the economic
impact of liquid nitrogen fertilizers and application of
new micronutrients in rice crops. It is shown that the
use of liquid nitrogen top-dressing in rice crops leads
to reduction of costs by 1000 rubles/ha compared to
traditional practices. The effectiveness of
micronutrients application on rice has been confirmed
experimentally by the use of water-soluble fertilizer
Poligro Bits. According to the received data the yield
increase in the rice varieties Khazar, Rapan and
Diamond was 0,53-1,33 t/ha with improved grain
quality. Calculations show the economic feasibility of
the introduction of this practice. Based on the research
results the recommendations have been issued on the
improvement of rice production and its economic
efficiency. Among them is the use of modern
agricultural practices, introduction of new rice
varieties, innovative optimization methods of rice
mineral nutrition, upgrading of rice farmers’ skills,
introduction of marketing structures for rice farms
The article presents the economic methods and the Institute of information technologies for planning of nature-conservation measures for the prevention of emergency situation, taking into account the change of the conditions of budget financing and attraction of mixed sources, distribution facilities of water-economic systems of different forms of property-public