This article describes activities of JSC «Krasnodargazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of inventories, the organization of accounting of material-industrial stocks, put forward proposals to improve the accounting of receipt of inventories economic entity. Not only the main funds, labor and financial resources production and economic activity of the enterprise, but also using inventories. Materials are one of the most important elements of the production cycle of any organization. Currently, in the conditions of market economy determines the importance of qualitative indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. Accounting data needs to contain information for finding reserves to reduce the cost of production for the rational use of materials, reducing consumption, proper storage of the materials and their preservation. Material and production stocks are accepted to accounting on actual cost, which consists of purchase costs. Thus, the lack of accurate and reliable accounting of material-industrial services leads to the emergence of accounting errors that have a big impact on the implementation of plans on production, inflated the cost of production, which in turn affect the profit and profitability of the enterprise
Contradictory processes of transformation of market relations makes for a fresh look at the problems of formation and development of favorable business environment, serving as a catalyst for the effective functioning of the business sector. During the years of reform, transformations in the domestic economy has developed a full-fledged business sector, but the modern period is characterized by the search for new forms, methods and conditions for its further development, most of which forms a favorable business environment. A necessary condition for effective development of the business environment at the regional level it is monitored on the basis of complex quantitative and qualitative indicators. In this regard, it is increasing the relevance methodological developments in the assessment of the level of development of favorable business environment. The article suggests a methodical approach to the assessment of the business environment, which served as the basis of multi-criteria evaluation of a combination of factors affecting the business climate in the region. As a productive indicator is proposed to use the comfort factor of doing business. The main stage of the methodology is the formation of expert groups in the field of entrepreneurship and the definition of competence of each expert. The result is a matrix of criteria five indicators to assess factors influencing the business environment. Based on the assessment of the business environment of Stavropol territory is divided into five typological groups, characterizing district municipalities: areas with a very high level of development of the business environment, areas with high level of development, areas with a moderate level of development of the business environment, with low level areas with a very low level of development of the business environment.
Thus, the developed approaches to the assessment of the level of development of the business climate, will allow to justify the participation of entrepreneurial structures in various regional programmes of support and development of entrepreneurship
International standards of the reporting establish distinction between concepts of revenue and the income in general. So, according to the Concept of Council for IFRS, the income is the growth of economic benefits during the accounting period in the form of inflow or enhancement of assets or decrease in liabilities which lead to increase in equity, and the last isn't connected with deposits of participants in equity. In the document it is also specified that this determination of the income concerns both "revenue", and "other incomes". The first arises during regular economic activity of the entity and can include: proceeds from sales of goods, works, services; remuneration; percent; dividends; royalty; rent. Other incomes represent other articles corresponding to determination of the income and can appear during regular economic activity of the organization. Within IFRS such receipts are a result of other transactions which don't generate revenue, but are auxiliary in relation to the main, profitable, activities. In the reporting the difference between the income and expenses according to such transactions is specified. For example, in case of disposal of non-current assets, including investments and operational assets, the amount of receipts from this transaction less the corresponding costs for sale is reflected. According to IFRS the amount of revenue is estimated at fair value compensation which the firm received or only expects to receive. At the same time the amounts of the trade and wholesale discounts provided by the entity are considered. Let's note that the Russian principles of accounting don't allow discounting. Therefore the companies trading by installments should make adjustments in case of transformation of the financial reporting according to international standard
In the article we consider methodical bases of the analysis of financial and economic activity and a substantiation of rational high-quality structure of crops of winter wheat, as the principal grain culture defining in many respects a gain, financial results of implementation of an agrofirm
The article examines methodological provisions accounting for the development of methodologies for the foundation of agricultural activity assumption at the regional level. The article also describes the content of this methodology and the stages of its development (development and realization of economic and mathematical model for optimization of sectoral structure of regional agricultural sector, definition of sectoral structure of agricultural sector when macroeconomic conditions are improved (optimistic scenario) and when they are declined (pessimistic scenario); substantiation of need in regular and seasonable employees in agricultural organizations and farm households according to each of the scenarios above; identification of the level of population’s self-employment in farm households on the basis of changes in demographic structure of rural population and their labour activity). The article indicates the fact that method of exponential smoothing with dampen trend have been used for substantiation of restriction volumes of crop acres and livestock number according to each way of development and households of various types, the results of prediction calculations for agricultural organizations, farm households and households of population are supplied according to inertial, pessimistic and optimistic scenarios, forecast of rural population employment in agricultural organizations and farm sector and self-employment in farm households as well have been done, the results of assessment of opportunities for growth non-agricultural employment of population, made upon the basis of survey of 40 heads of rural settlements of the Voronezh region. Furthermore the conclusions about prospective changes of level of rural population employment from the stand point of broaden options of their economic interest realizations are supplied
To deploy fully the potential of personnel competence is the key advantage of modern organizations in all businesses of the country. This is especially critical for hotel business because producing and consuming of this service is the inseparable process. The maximum deployment of potential of an employee competence can be the key competitive advantage for a hotel. To satisfy business needs we should be aware of skills and competences an employee should possess. This paper suggests the application of the Hungarian method to assess the personnel competence of an operating hotel. We also want to show the applicability and utility of this method in solving real problem of evaluating the personnel competence. To solve this problem we suggest using pairwise comparison to identify the most important sample competence, which we use as the basis for personnel competence matrix. Thus, hoteliers will be able to make their own objective assessment of the personnel competence level of 5 divisions of the hotel
The need to ensure the environmental safety of Russia is
becoming increasingly important nowadays. The article
defines environmental security. The article defines the
role and the place of environmental security in the
national security system of the country. Understanding
the essence of environmental problems among
populations is a necessary step for the implementation of
environmental safety. We provide statistical data of
regions of Russia with a very difficult economic
situation, as well as the proportion of organizations
interested in environmental safety. We have proven
ecological degradation after the analysis of the
environment and proposed mechanisms of environmental
security. The study also reflects the need for changes in
the environmental consciousness of the population. The
article provides a rationale for the importance of
environmental education to ensure the ecological
security of the country during crisis. We reveal the
understanding of the fact that sustainable development of
Russia and national security will be provided only under
condition of preservation of natural systems and
appropriate support of the state. The article focuses on
the need to develop ways of improvement of legal
regulation in the field of environmental security of the
country. There is a need for public policy that should be
aimed at ensuring the environmental security of the
country. Therefore, environmental security is an
important component of national security, which might
become a national idea uniting the peoples of the
Russian Federation
The relevance of the theme of this article determines the fact that in modern conditions the sphere of housing and communal services, on the one hand, requires the immediate carrying out of complex modernization of communal infrastructure, and on the other hand, it has every reason to become a breakthrough for sustainable development of the domestic economy. The main elements of management in the sphere of housing and communal services the article defines the housing Fund, as well as many institutional agents engaged in its operation. It is established that housing and functioning municipal infrastructure have a significant physical and moral deterioration. Its presence negatively impacts on the quality provided to the population for consumption of housing services. We have identified the most significant factors and the degree of their influence on the development of innovative potential of the sphere of housing and communal services. The article substantiates the necessity of accounting these factors when developing economic and mathematical models for institutional agents of housing and communal services to make optimal decisions in conditions of uncertainty and enabling them to improve the quality of housing and communal services. Features of formation of economic-mathematical models were taken out of the scope of this article. We have defined a number of the most promising areas for carrying out of complex modernization of communal infrastructure of housing and communal services on the basis of introduction of new economic mechanisms, economic-mathematical models and instrumental methods that increase the quality of housing and communal services
The authors made an analysis of biotechnology firms,
working in medicine. In terms of the current direction
of Russian economy in the process of import
substitution, the researched topic of this article has its
urgency based on understanding that to build
competitive industries in the Russian Federation it is
necessary to examine and adjust experience of leading
states with certain achievements in pharmacology.
Implementation of industry development programmes
is possible not only through the active participation by
state administration, but also through understanding of
how overseas market participants operate. Thus, the
object of research is companies of the biotechnology
industry, the subject of the research are the financial
indicators in relation to industrial value chain
strategies. The United States market data was used
because of the availability of substantial sources of
information that are easier in intelligence conduction,
and also due to the fact that the experience of the
developed market economy can serve as a model for
understanding the work of the business and its patterns
for domestic entrepreneurs and public servants. Based
on analysis made with descriptive statistics and
econometric tools the authors demonstrated the
correlation between financial performance and strategy
of the value chain
The role of modeling in the knowledge of economic
reality and the formation of economic theory is shown.
Informational, instrumental, and communication
functions of the models are the most important ones in
the process of understanding of economic reality. The
urgency of increasing knowledge on economic models
and process of modeling of economic objects is
proved. In this regard, the need to address a number of
issues that are related to the field of economic
metamodeling is noted. The definition of economic
metamodeling as a field of knowledge and activities
associated with optimal formalization of the
philosophy, methodology and practice of development
models of functioning and evolution of the economy is
given. Economic metamodeling is considered as an
important factor in ensuring maximum adequacy of
the economic theory developed on the basis of the
wide use of models of the economy and society as the
object of modeling and research. The ideas about
philosophical, methodological and methodical bases
of modeling of economic phenomena are outlined; the
purpose and objectives of the economic metamodeling
are defined. Such principles of economic modeling as
basing on the common philosophical and
methodological basis presented in the metamodel of
social economy, recognition of the subordination of
economic models based on structural and functional
hierarchy, pragmatism, reality of the economic
models, the unity of semantic security models, and the
optimality of the layout models are formulated. The
task of developing of economic metamodel of the
society and the metamodel of economic modeling is
done