The study considered production and social
nature of peasant farms, stages of their
evolutionary development to modern farming
facilities. In addition, the data of peasant farms
development in the Krasnodar region is
presented, as well as the dynamics and
structure of expenses and income in peasant
farms, distinctive features and legal aspects of
functioning of peasant farms from 1990 to the
present time. We have noted contradictions in
the legislation on farmers as special
organizational-legal form of production in
agriculture. Much attention is paid to the
problem of land shortage, additional
acquisition of land leases, the shortcomings in
the lease and use of land shares are
highlighted. We have proposed measures to
improve the effectiveness of peasant farms
activities, the development of inter-farm
cooperation, small businesses in agriculture,
information and consulting services as well as
wholesale and logistics centers in the region
The article shows that when the plans for the creation
and production of modern high-tech innovative
products for different purposes it is necessary to
consider all possible risks and dangers that accompany
modern innovative projects. New approaches to the
planning of the development of science-intensive
industries should ensure that the accounting and the
management of risk situations of the financialeconomic,
scientific-technical and industrialtechnological
character. One of the promising directions
of the domestic output of the industrial complex from
its current unstable state is a strategic planning and
forecasting of its activity, the development strategies
should be based on an evaluation of available enterprise
resources, the lack of which leads to stagnation. With
active government support the company can
successfully implement a strategy of stabilization and
progress through cooperation and diversification of
production and to make a technological breakthrough in
creating high-tech products of new generation
Crop production is one of the main branches of agriculture. Its development considerably affects the nutritional needs, as well as the impact on the livestock.
In the work of the crop industry was analyzed for example JSC "Rodina". The authors of the article reviewed the resources possessed by the Organization: average annual number of employees, total land area, the average annual cost of fixed and circulating assets, costs of production, power, presence technology, livestock. There are the results of the company for 3 years. The article analyses the sales prices of main plant products, revealed the most profitable crops: cereals and legumes, sugar beet, sunflower. Priority crops for cultivation, in the organization are winter cereals. Spring cereals are not cultivated during the year, because these sorts of crop industry's most capricious climate, that does not meet the production cycle, investigated the organization.
The study has identified factors that have influence on the gross harvest of products. Such factors are: productivity, acreage and harvested area, as well as losses during harvesting. In an opinion article disclosed reserves increase the collection of crop production, and recommendations for improving the effectiveness of the production industry
Depreciation is the many-sided complex concept affecting
many aspects of activity of business structures.
The correct calculation of depreciation is necessary for
obtaining full and objective information on reproduction
process in the organization. With more detailed
consideration of a question of charge of depreciation in
developed with - temporary conditions, it is necessary
to consider development of depreciation in the context
of development of national schools of accounting. In
this article, historical aspects of development of depreciation
are investigated. The retrospective of concept
and methods of charge of depreciation is represented,
beginning from the XIV century worldwide. Various
points of view on methods of charge of depreciation of
such scientists, as V. Armuzzi, Zh.G. Kursel-Senel,
Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis,
O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky,
etc. are considered. It is specified that the concept
of depreciation was known to accountants of early
Christian Rome. Gradually there was a change of approach
to interpretation of the concept "depreciation".
Within the French school allocated concept of broad
and narrow depreciation, two options of a covering of
depreciation expenses were offered, research of influence
of fiscal policy on depreciation was conducted.
The German school connected charge of depreciation
with depreciation of property and need of formation of
a sinking fund. Within maneuvers of Anglo-American
school considered that depreciation has to be charged
at the expense of profit in the sum only approximately
equal to wear. Within domestic scientific thought, two
main schools adhering to various opinions were allocated.
For elaboration of uniform approach during the
Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed
to track a special-purpose character of use of a sinking
fund. That is not true for operating book of accounts
The authors investigate the conditions conducive to the formation of effective associations of raw material enterprises of the agroindustrial complex and raw material processors. The unbalanced process of relations between agricultural producers and processing plants negatively affects the economic position of the partners of the merger. The diktat of low purchasing prices for raw materials by processing enterprises hinders the cost-effective operation of agricultural commodity producers. Procurement prices set by dairy processing enterprises for milk do not compensate not only production costs, but also losses from inflation. This leads to a sharp decline in the profitability of milk production. A paradoxical situation arose: on the one hand dairy plants encountered an acute shortage of raw materials, on the other, the problem of selling milk by its producers at an acceptable price was aggravated. The disparity between the purchase prices for milk and retail prices for dairy products has led agricultural enterprises to explore alternative markets. On the basis of the mathematical model of the agricultural consumer cooperative, conditions for the formation of effective associations of enterprises of the dairy subcomplex of the agroindustrial complex are analyzed
The article examines the theoretical and methodical aspects
of features manifestation of Russia’s economy slowing
down at the mesolevel. We have established the forms of
transformation processes of regional economic systems: the
territorial polarization, lack of investment resources, the
expansion of the depressed economic areas, the outflow of
skilled labor, rising costs and others. On the basis of statistical
data, we have estimated the impact of growth on the
characteristics of the regional economies of the south of
Russia. As elements of the methodical basis of the implementation
study, we have justified the use of a systematic
approach and the author’s algorithm, which includes a
number of stages, where the result of the final stage is to
identify the main forms of mesolevel manifestations of the
slowdown of the Russian economy. The result of microlevel
forms of manifestation of the national economy is slowing
down the loss of the previous competitive advantages
of the regional economy. We consider the concept of territorial
competitiveness and its differences from the competitiveness
of the business entity, their industry associations,
and product sub-complexes. This article identifies factors
of regional competitiveness and identifies possible loss of
competitive advantages of the regional economy in the
conditions of the economic slowdown in Russia
The article discusses the prospect of the use of
parallel budgeting with open multi-agent decision
support systems. It defines the place of decision
support systems among enterprise information
systems. The existing decision support systems are
briefly reviewed. It describes the shortcomings of
classical budgeting schemes in companies. It is
proposed to take into account the probability of the
budget. This should allow timely response in terms
of operational data in budgeting group of
companies
A diversified corporation is a highly complex multivariable dynamic system. The application of classical forecasting methods applied to such objects has encountered a number of difficulties, due to its economic nature. In the article, we substantiate the requirements to the forecasting method; on the basis of these requirements we can select the method and its software tool
The term "methodology" is understood differently. Methodology - the doctrine of the organization. Methodology (from the "method" and "logy") - the doctrine of structure, logical organization, methods and means of action. Methodology - the system of principles and methods of organization and construction of theoretical and practical activities, as well as teaching on this system. From these definitions it follows that the methodology - is an intellectual base rod defining approach to specific activities to management decisions. The methodology, which adheres to the manager, lies at the heart of its activities, determines its success or failure, manifested in the consequences of decisions. We give some examples of methodological errors which lead to wrong management decisions. So, the person who seriously requires providing "maximum profit at minimum cost" should be classified into one of two classes, which can be briefly described as "fools" and "liars". Profit must not be the sole purpose of business. The following section will discuss the methodology in place of conducting various scientific economic and technical studies. A natural continuation of the topic - the wording of some of the methodological problems using mathematical methods
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