Practice shows that the level of development of small
agricultural farms is an important indicator of favorability
of the conditions created by government for
development of production and rural territories.
Conversely, the degree of development of rural areas
has an impact on the development of small agricultural
entities. It is necessary to increase the independence,
motivation, municipal authorities in socioeconomic
development of given territories. However,
today, there is a relative decrease in the level of support
for small businesses. Since 2007, the Support of
agriculture in our region has grown almost by three
times, but small agrarian business grew only by
34.3%, that is, in fact, observed as a negative trend,
when adjusted for inflation. Without a system of
state support of small business it is problematic to
conduct a correct reproduction of the herd and to
increase the volume of industry’s output. Such situation
results in: lower rural incomes, especially in
private subsidiary farms; the number of jobs, increase
of unemployment, social tension in society,
and a negative effect on the regional economy. It is
necessary to improve the economic mechanism of
state support of small businesses, to improve the
conditions of lending and investments, to create conditions
for increasing production of marketable
products and new jobs, to increase rural employment,
to improve the system of cooperation in production,
processing, storage, transportation and sale of products
to small businesses, to improve social infrastructure,
to improve the quality of rural life. The authors
have developed and offered corrective suggestions
for implementation of the regional target program of
development of small forms of businesses for 2016-
2020 with the definition of deadlines and funding, by blocks of the organization of competitive production,
support for family farms, system of agricultural
cooperation, and marketing of commercial products
The problem of innovative-investment project effectiveness value and effective decisions choice is examined. Variants of the only innovation-investment project effectiveness values and some projects of several groups of figures are presented and analyzed
The article examines the issues, principles and specifics of optimal taxation. We have also proposed the directions and practical recommendations about optimization of the taxation in the formation of tax policy
The changes which have happened in the structure and the contents of accounting reports are presented in the article, and the procedure of payments indicator "Cumu-lative financial result of the period" is considered in detail
The article presents an analysis of the theoretical and conceptual foundations of innovation and innovation activities. The study revealed the following classification features of innovations: scope, object, cause of beginnings, stages of STA, which resulted in the innovation, the degree of intensity, the depth of changes, novelty, the pace of innovation realization, the scale of innovation, a place in the enterprise, productivity, innovation effectiveness, nature of the need. The final result of innovation is not only to get economic but also scientific and technological, social, ecological and other effects. The innovation process in poultry is turned directly to the introduction of new ideas on the stages of production. Poultry farming is a dynamic, growing sector of the domestic agricultural complex, the most precocious branch of livestock, characterized by high production efficiency. The cost-effectiveness of producers’ innovation is reflected by net discount profit, profitability index, the period of payback discounted costs and internal rate of return of the project. It was found that one of the most pressing issues arising at the moment is the presence of international competition. It is necessary to solve a number of problems related to the improvement of product quality, effectiveness increase of applied technologies, favorable veterinary conditions on poultry farms. In the period of introduction of innovation technologies in the poultry it is necessary to prepare promptly the personnel which will be working with the new equipment and new technologies
Practice shows that the state support in our AIC comes to the wrong addressees. Helping big agricultural businesses at the expense of other participants, which often are inherently more efficient and competitive, still makes the position of the existing system of state support very problematic. More correctly in this situation would be to increase help for small- and medium-sized businesses, which are often created from scratch without any support, and, therefore, are more motivated to efficiency and growth. For example, small farms are producing up to 40% of the total agricultural production, but receive only about 10% of the state support allocated to agriculture. This imbalance distorts the competitive environment and hides great injustice of the entire agricultural policy. This is the main reason for incomplete implementation of the reserves in the segment of small businesses. This has a great negative impact on the key units of crediting and selling of small agribusiness forms (SAF). The authors propose restructuring the general support of regional agriculture by blocks of crop production and small agricultural economy in benefit of the SAF due to the possibilities of state support of crop production in the ratio of 2:1, that is to leave the crop to 66.7%, and for the SAF to 33.3%. Under this scheme, small forms over the next 5 years will receive 14.2 billion rubles instead of the planned 6.4 billion. This decision will contribute to the emerging of a healthy competitive environment in the domestic agricultural market and increase the faith of the owners of small businesses in possibilities of their growth and weakening of the principles of cooperation
This article discusses trends in the development of the
Lombard business as one of the dominant components
of the service sphere. A brief history of pawnshops
and their formation is described. The causes of high
demand for Lombard services are commented on.
Regarding the situation of pawnshops in the market
the views of the large pawnshops chains owners:
“Vash Lombard” (“Your pawnshop”), “Obyedinenniy
Lombard” (“United Lombard”), Stolichniy”
(“Capital”). The benefits of pawn business compared
with the banking service are given. The current
problems of sustainable development of Lombard
businesses are shown. We present difficulties in the
process of drawing up and submission of reports, as
well as quick adaptation to changes in legislation as
one of them. Lombard structure allowing
determination of this business running specificity is
considered as one of the main aspects of the subject
study. One of the subsequently formed properties –
pawn shops high quality security systems, which in
many respects determines their stability in the market
is also noted. The development trends of this business,
which will strengthen their position, are mentioned. In
conclusion, a brief justification of the reasons for the
precarious state of business in the country is given as a
whole; however, presupposition is made of the eternal
relevance (inelasticity of demand) of Lombard
services
The article considers substantive, methodological and theoretical discourse of modern Russian researchers about the phenomenon of the market economy, the problems lying at its base in the context of the results of research conducted by participants of the V International scientific-practical conference «The Phenomenon of the market economy: from the origins to our days». The authors focus on four grounds the economic dynamics of the market mode of production: 1) the evolution of ideas regulated economy; 2) system as an objective reality of the market economy; 3) socio-institutional aspect of the phenomenon of the market economy; 4) the problems of the agrifood market development. Special attention is paid to understanding the discussion of the historical and economic, reproductive, socio-institutional, and transformative aspects of this phenomenon. The discussion component is manifested in the awareness of the role and place of socialization and humanization of the market at the present stage of development and a qualitative condition of public-private partnerships in the postsoviet world. It considers problems of evolution of the agricultural crises of overproduction and the mechanisms of crisis management identified vectors for the evolution of the agrifood sector of the market. Reasonably concluded that the outcome of the conference will contribute to the quality upgrading of the theoretical and methodological survey of modern economic science, will be the impetus for improving the practice of economic life, renewal and the full extension of the traditions of economic science in the South of Russia
Forecasting financial results of the economic entity
activity, tax planning and tax optimization are becoming
the major components of the nowadays accounting.
Organizations strive to be seen as financially stable
and profitable to investors and creditors, and financially
disadvantageous to tax authorities. Obviously,
all these goals require completely different approaches
that will allow avoiding the expressed conflict of interest.
The solution to this contradiction and the most
effective way of establishing a compromise is the effective
tax accounting. The fiscal system of the Russian
Federation is constantly undergoing both quantitative
and qualitative transformation: changing the structure
of taxes, tax rates, the requirements for the taxpayers,
and others. The practice of constant adjustments
to tax laws adversely affects the formation of
the economic entity accounting and tax system. The
economic crisis has further complicated the decisionmaking
on the organization tax burden reduction. The
relevance of the study is conditioned by the fact that in
the current conditions in view of the foregoing, particularly
acute are the question of the effectiveness of
tax accounting, its optimal interaction model with accounting,
as well as enhancing the tax planning role.
The consequence of this is the need for research harmonization
of accounting and fiscal data with the goal
of taxation monitoring, analysis, control and optimization.
In the article the place of tax records in the single
accounting and tax system of the organization is considered,
the notion of tax accounting is specified
In the article, we consider the problem of inclusion of
different countries in the world economic system based
on the formation of national-oriented strategies of
social and economical development, taking into
account positive international experience and relying
on his own achievements were the focus of attention of
participants of the III International scientific-practical
conference "National economy in conditions of global
and local transformations", held in Armenia and
Georgia, 1-8.05, 2017