Recently, our country has become the venue for a
number of large-scale worldwide events, the so-called
megaprojects (e.g. APEC Summit in Vladivostok in
2012, the World summer Universiade in Kazan-2013,
2014 Winter Olympics of Sochi, the FIFA World Cup
in 2018), the preparation and conduct of which include
implementation of projects for the establishment of
appropriate facilities and infrastructure. The impact of
the preparation and holding of such large investment
projects is diverse and multifaceted on all spheres of
life of the host region. This article is devoted to the
analysis of influence of the XXII Olympic Games on
the level of social and economic security of the city of
Sochi and Krasnodar region. In addition to traditional
in national and foreign scientific literature analysis of
dynamics of basic macroeconomic indicators as the
important characteristics of the efficiency and
competitiveness of the regional economy, in the article
are studied the indicators and causes of changes in the
investment climate and business activity. Special
attention is paid to small business in connection with
the place and the role in the local economies recreation
and tourism specialization
The article discusses the impact of seasonal and event-component time series to assess the predictive performance of the tourist flow in Dombay village in the Karachay-Cherkessia Republic
In this article considers the condition of investment
climate in the industry and the prospects of its
change from the result of imposing sanctions from
the West. This article considers common economic
indicators of the Russian domestic market and defines
priorities of increasing investment attractiveness
in industry, simultaneously brings out positive
and negative sides. We have determined that dependence
of Russian regions from economic sanctions
is very ambiguous. We have predicted the possible
situations where the industry can suffer certain
decline and also represented the fields of Russian
industrial production where the indicators may have
positive results from sanctions. The article indicates
a number of spheres of domestic production which
directly depended from external impact of foreign
countries. It emphasizes the fact that in the order to
rise the capital and economic growth we should create
the favorable qualitative investment climate and
develop own production capacities on the basis of
innovation and modernization. In this article we are
taking into account the fact of growth of investment
activity from the position of financing. Effective
instruments for attracting investment are: the creation
of special economic areas of advanced development,
implementation of measures of reducing administrative
barriers of business. Attractive investments
will create the financial basis not only for import
substitution, but for reindustrialization of the
industry
The goals of import substitution, import data and export resource features of the agrarian economy, through which you can generate significant competitive advantage are discussed. It is noted that the flight of the capital abroad creates jobs not for our economy, but for our competitors, that low interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value-chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is proposed to establish a network of specialized information centers to support import substitution with a database of technological profiles of organizations. The author block diagram of the information support and import substitution is given. The importance of federal and regional programs functioning in the import substitution is noted. The author's plan for their implementation is given . Predictive modeling of short-term, medium-term and long-term positive and negative consequences of import substitution and export orientation are implemented. The authors stress that the substitution should be seen as a transition to export orientation of the agricultural economy.
The article presents and analyzes the assortment of
"Bumfa Group" with the methods of ABC analysis,
XYZ-analysis. It gives the description of the goods
offered by the organization, its customers and its
main competitors. The profile of competitive
advantages and disadvantages is compiled. It
presents the results of marketing research of
consumers acquiring products offered by LLC
"Bumfa Group" - the goods in terms of popularity,
the factors influencing the decision to purchase,
customers’ satisfaction in price, packaging and
product quality, the results of customers’choice of
new products to update the assortment, customers’
satisfaction in volume of incoming advertising
information about the products of "Bumfa Group."
The necessity to optimize the assortment of the
organization is founded. To achieve this aim we
developed a project to introduce new products in the
range of goods - wet wipes for office equipment. The
characteristics of the new product, the production
plan and performance indicators of the project are
supplied
The ensuring of high rates of development and growth of competitiveness of tourism organizations in the long term, especially in the context of economic sanctions is predetermined by the level of investment activity. In a competitive environment, the most important factor of profit maximization is investing in business diversification. The object of our research was Sochi Seasons LLC, Sochi. The main activity of the organization is reservation services in the sphere of tourism, transport travels in the Kuban and Abkhazia and various excursion programs. The analysis shows that the unstable growth of profitability indicators of economic activity does not contribute to ensuring the competitiveness and investment attractiveness of the organization, it is a brake on investment processes. The results of SWOT-analysis in the organization testify to the difficulties of the firm's position in the market. In Sochi Seasons LLC, in order to increase the efficiency of investment activities are proposed: business diversification; improvement of commercial activities. The creation of a tourist cafe in the Krasnaya Polyana area along the route of tourist routes is a profitable business with great potential for development. Evaluation of economic efficiency indicates the feasibility of investing in a project that is characterized by an average degree of risk. The system of commercial, organizational and financial functions aimed at the most complete and rapid satisfaction of the demand of tourism services consumers should provide for: a comprehensive study of the state of the tourism market and the prospects for its development; perfection of forms, methods of realization of services; improvement of pricing policy; organization of advertising activities; forming of a strategic marketing plan
The article examines the influence of key factors in the
development of modern corporations – the authorities
and property for the effective realization of the
expanded reproduction of generative type. The article
reveals a problem of building an effective
configuration of capital (capitalograms) and an
adequate system of existing development strategies of
a corporation. It also formulates research hypothesis
In the years 2014-2016 under the influence of the
sanctions against Russia, the arrangement of the
funding base had been carried out mainly from the
internal sources, which are from the funds of the
Central Bank of the Russian Federation, the funds of
organizations and the population savings. This article
examines the Central Bank’s rates of lending in the
period of 2014-2016; it studies the impact of the
lending rates from the financial regulator on the finance
result of the banks. The article contains the
analysis of the funds raised by credit companies from
legal entities and individuals. Due to the lack of access
to the resources of the world market’s loanable
funds and, as the result of it, the shortages of funding,
Russian banks were forced to function using the fund
deposits of individuals. Next, the article unfolds the
analysis of the current environment and the prospects
of borrowing on the foreign market in the conditions
of sanctioning. In may 2016 Russia returned as a
sovereign borrower to the international debt market.
It has been noted that in the case of the situation remaining
calm on the geopolitical arena, the conditions
of external funding for Russian banks are going
to improve. On the other hand, the prompt and optimal
way out of the present conditions is seen in the
development of the innovative environment, which is
impossible without venture capital financing
The main aspects of the financial market influencing the country’s economy are considered in the article. In this field certain historical facts connected with the financial market are outlined. These facts show the USA economy influence on the world’s economics space determining the countries’ ability to resist financial expansion and insure their economies securities. Sustainable economic system capable to reserve the country’s sovereignty and to resist outer economic and political pressure is required for this activity. The basic aspects of the world currency system are given, the essence of some of them is revealed, some proposals are made that could stabilize the economies of the dollar-dependent countries. Besides, the article highlights the necessity to own gold reserve which means some extent secures to the country’s sovereignty. The agriculture investing perspective in case of inflation rate alignment is highlighted. The factors that influence the rate of the currency are given. Competitive ability of domestic products that have great influence on the country’s foreign trade is pointed out as the main factor in the relevance of the topic. To confirm some ideas of the article the opinions of scholars, known throughout the world as economists and philosophers are given. The topic of the welfare of the citizens of the country in periods of currency fluctuations has been considered and the recommendations for the improvement of their own position have been made
Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry