The article discusses the economic potential of renewable
energy sources and prospects of their use in Russia,
in particular, in the Krasnodar region. Briefly describe
all sources of renewable energy, their energy
potential, discussed in detail the potential of biogas
In assessing the optimal composition of machine and tractor fleet nomenclature and quantitative composition of parks of technical means and some parameters of production technology are used as varying variables, leaving the timing of mechanized field work fixed. At the same time change the duration of mechanized operations in the most intense periods of the field season can significantly affect the amount of the basic means of mechanization as a part of machine and tractor fleet, the value of investments in its formation and operating costs. The article proposes a method of determining the composition of the machine and tractor fleet of agricultural organizations considered the "flexible" duration of the mechanized operations in field and based on the iterative adjustment of the results of the optimization of machine and tractor fleet by the criterion of the minimum difference between savings investment and value of crop losses. The realization of the algorithm described above will allow determining the optimal composition of machine and tractor fleet of agricultural organizations considering the possibility of changing the duration of mechanized operations in field in the most intense periods. At the same time the resulting calculations decision takes into account the compromise between the growth of production losses by increasing the duration of mechanized operations and a reduction in capital costs for the formation of the machine and tractor fleet
The article discusses development factors in agricultural production and marks the difficulties impeding positive dynamics: low levels of accessibility to credits, capital intensity, power availability, organic and mineral fertilizers application, infrastructure of the commodity market, particularly small farms. It refers to the most important external and internal production factors. Among the limiting factors we should note high lending cost, fiscal, changes in tax policy, volatility and price disparity, lack of working capital, financial risks, depreciation of fixed assets, problems with the mechanization in the field of production, shortage of skilled workers. In the article we note factors of increasing economic efficiency including government assistance in the area of lending, incentive policy, insurance, innovation promote, using of advanced domestic and foreign technologies in the modernization processes of production, assistance in staff professional development. It is noted that to improve the financial sustainability of regional agricultural companies today we need a more equitable economic distribution mechanism using of state regulation funds and a support to specific producers and processors of agricultural products, taking into account natural, territorial rents, levels of use of the resource potential, production costs, final contribution to the formation of a regional product. This approach will improve the effectiveness of the targeted direct government support of the particular agricultural industry, including small farms
In statistical reporting, the distribution of agricultural land by the farm land users has been given in great detail – for all organizational-legal types of users. Farms and individual entrepreneurs, as well as private households, collective and individual gardeners and gardeners are considered as a separate line. At the same time, the number of livestock and production of livestock products is given only in three groups of land users: agricultural organizations, population farms and the peasant (farmer) economy. To objectively determine the effectiveness of the use of land resources, the authors propose the above legal group to combine the two: the first group – agricultural organizations, population farms, including households; the second group – (peasant) farms and individual entrepreneurs, as the conversion of the first into the second is not yet complete. This approach to analysis will allow to determine more reasonably (objectively) the effectiveness of farmland use in the enterprises of various organizational-legal management forms, as high rates of livestock production in private farms are received not only by its own land, but at the expense of lands of agricultural organizations in which they work. Analysis of cattle and poultry meat production in live weight, of milk in net weight showed that in agricultural enterprises and private farms average production per 100 ha of agricultural lands compared to private (peasant) farms and individual entrepreneurs for 2011-2013 was: of cattle and poultry meat – 31.2 times as much, of milk –14.6 times as much, provided that the latter is 23,7 % of agricultural lands of the Republic. For the analyzed period the average data for 2011-2013 compared to 2008-2010 year on meat increased by 57.7 per cent, of milk – 6.7%. This suggests that there are still significant growth reserves through better use of farmland in the peasant farms and farms of individual entrepreneurs
The author shows the classification of the stages of development of state regulation of agrarian economy, consisting of four blocks; and provides a brief description of them. There are shown the boundaries of state authority regulation, which are defined by legal, legislative, budgetary, tax, social, and environmental functions of the state. Methods of regulation with participation of the state are divided into direct (administrative) and indirect (economic). Economic and administrative tools have some similarities and common features, and, at the same time, they are the opposed. The author notes the predominance of economic methods, at the same time dividing five areas of economics, in which the use of administrative methods is compulsory to achieve the condition of balanced development of agrarian economy. With that being said, it is very important to: have governmental control over monopolistic markets, prevent negative impact on non-renewable resources, environment, and ecological situation; as well as maintaining acceptable living standards of the rural population. A special place takes the support of international trade links, politics of a moderate protectionism for the protection of agricultural markets with customs barriers, export licensing, import control policy. It is noted that the indirect intervention of the government in the agricultural economy implies the implementation of a system of measures affecting external and internal economic environment. Here, the authors refer fiscal policy by manipulating the state budget, government spending and taxation, measures of credit regulation, monetary and investment policy, regulation of the system of labor recruitment, employee income, and other tools
Investigations of kaizen’s methodological foundations
are becoming increasingly important because of existence
of multiple interpretations of kaizen, uncertainty
of its elements. Kaizen is at the crossroads of accounting
and management. It consists of elements that may
be divided into groups: theoretical, methodical and
structural. Theoretical elements define the methodological
essence and consist of subjects, objects, principles,
functions, etc. Classification identifies are allocated:
aspects of the review, areas for improvement, resources,
spheres and others. A list of classical kaizen
tools is pointed out within the classification according
to the degree of modernity. Kaizen should be considered
in unity of groups of elements: theoretical (objects,
subjects, principles, functions and classification
bases), structural (lean production and controlling) and
methodical. Kaizen’s principles, functions and classification
are the author’s elaboration
This article contains the answer for the question
about the "shadow" sector of the national economy,
there is the author's interpretation of "shadow economy"
as a self-organizing system, which develops
itself according to the main economic principles and
situates in harmonious coexistence with the economic
environment. We have identified the main causes of
the appearance of shadow structures, stages (birth,
development, maturity, decline and death), their
characteristics and offered the basic directions for
fight with the shadow economy. This research was
illustrated with drawings and analytical tables. The
author reveals the essence of the system of national
accounts, as a system of indicators which were recorded
in the form of accounts that reflect the different
sides of the reproduction processes in the economy, it
identified the main indicators and schematically illustrates
the relationship of these indicators.
We have estimated the size of the shadow economy
in different countries, identified factors that help to
the development of shadow structures, including the
imbalance of demand and supply, which is caused the
deficit of goods and services. The author presents the
main trends of spreading the shadow economic activities
(financial, economic, legal, administrative,
social and political) and the direction of fighting
against the shadow economy, with the help of mass
supporting this struggle in society
In the article, the structure and content of the
financial reporting in accordance with IFRS are
considered. There are formats of income statements and methods of data presentation in cash-flow
statements
Strategically significant dealings of business entities’
amalgamation and absorption are revised in the article.
We have listed the methods and the information supply
of the evaluation of the business entity’s potential and
the evaluation of potential increment of a business
entity as a result of integration
The approaches to the intellectual capital
evaluation and its components, such as structural
capital, client capital and human capital of the
agro-industrial complexes’ enterprises are revised
in the article. The problems of the quantitative
evaluation of the human capital, the client capital
and the organizational capital are revealed for
enterprises of the agro-industrial complexes. The
examples of the structural, client and human
capital’s components are proposed. The authors
propose the method of the evaluation of the
enterprise potential based on the development of
the evaluation of the enterprise’s market value,
regarding the influence of the human, client and
organizational capital on its process. To develop
the income approach it is proposed to regard the
sum of the net present value of most preferable
projects and to regard the potential residual value
of a particular subject to the end of its projects’
planning period. The implementation of proposed
method of potential’s evaluation allows
estimating intellectual capital for expanded range
of enterprises including the companies of the
agro-industrial complexes. Moreover, it helps to
solve tasks to potential dealings of mergers and
acquisitions’ evaluation in the sphere of the agroindustrial
complexes, as well as the evaluation of
dealings devoted to the negotiations of some parts
of company’s assets