The article is devoted to carrying out problems to
commercial banks of the analysis of external
environment of the functioning. Results of this
analysis must be taken into account in case of
determination of a circle of concerned parties, their
requirements and expectations in a scope of the
quality management system. Also, when forming a
network of the processes providing goal achievement
of the organization when forming competitiveness
and strategic development. In the article the purposes
of commercial bank are analyzed, the influencing
factors and conditions of interaction of bank with
concerned parties are determined. The assessment of
a provision of commercial bank in external
environment is given and scopes of quality
management system are established
Horticulture is a complex system based on the
complex use of different types of resources.
Horticulture organizations of the Krasnodar region
execute their own farming activity in the conditions of
great risks and high competitiveness from the sides of
foreign producers. The profitability of horticulture
depends on both managed factors and unmanaged,
which are in close interdependence. Therefore, the
very urgent problem is improvement of
methodological approaches to the complex assessment
of economic stability of agricultural organizations
specializing on the production of fruit-berry produce
with the use of indexes taking into account the
conditions and peculiarities of functioning of this
branch. The objective assessment of economic stability
can promote to the increase of the quality of
management of the organization and supply of their
stable development
The main index of land fertility is a content of humus in soil. Soil researches of the last 40-50 years confirm the decrease of humus in Kuban black soils, reduction of humus horizon capacity. Land relations are realized in the process of agrarian production. It is necessary to develop the main trends of organizational-economic mechanism including the elements of market and state regulation for their improvement. There was offered a mechanism of distribution of state support of agrarian producers of the Krasnodar region allowing to stimulate the arrangements on increase of agricultural land fertility. Increasing the level of humus in soil on 0,1 % there was recommended to add more 20% from it to the calculated subsidies, on 0,2% - to add 40%, on 0,3%-60% and so on. These data on measurements will allow increasing the interest of land users in preservation and increase of fertility of agricultural lands. Agricultural soil fertility reproduction can be achieved at the expense of introduction of organic fertilizers as manure. At the reduction of livestock in agricultural organizations of the Krasnodar region one of the ways of compensation of soil fertility is a proper selection of agricultural crops in the crop rotation and securing of optimal structure of sowing areas. There was calculated an economic-mathematical model of linear programming allowing determining the optimal content of agricultural crops and sizes of sowing areas supplying with deficit-free balance of humus at more economic efficiency to obtain the yearly increased per hectare subsidies
The article deals with problems of using of
possibilities of management analysis of production
expenses due to features of production on the example
of enterprises of meat processing industry. To opinions
of authors, the wrong choice of the base of distribution
of indirect expenses reduces the exactness of
calculation of prime costing of indirect expenses of
separate types of products. The authors set out a basis
that at the choice of methodology of analytical
calculations for the decision of managerial tasks
(planning of assortment and others), it is necessary to
be oriented to the rate of direct costing. Reduction of
items of prime costing simplified its setting of norms,
account, control and an account and improves the
control of conditionally-permanent, indirect expenses.
It is suggested necessarily to expect the marginal profit
of separate products, because products with higher
marginal profit bring in a greater contribution to
forming of general income of an enterprise
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
Trends in economic growth and the active inclusion of
Russia in the global dynamic processes require a sharp
increase of its competitiveness on the world stage, the
growth of production and consumption culture, which
in its turn sets the task of raising the quality and
education efficiency to a new level, corresponding to
the scale of problems. In the article the ways of
improving the education management system, allowing
not only to identify new approaches, but also to look at
the problems of the industry in a completely different
way are analyzed. The article presented by the authors
is based on the modern conception of education
potential that should be fully used for consolidation of
the society, the preservation of a single socio-cultural
space of the country, overcoming ethnic tensions and
social conflicts on the basis of the priority of individual
rights and equality of national cultures and different
faiths, limit of social inequality. The authors consider
education as one of the largest areas of the world
economy and one of the fastest growing sectors
The development of the meat cattle breeding is one of
the priority tasks for the state regulation of agriculture.
The most important questions of the state support for
the meat cattle breeding: terms and limitations, as well
as impact on income. Tax preferences currently
represent the most universal and stable measure of
government support. Special tax regime UAT is the
basic mechanism for tax preference policy
implementation. Assessment of the UAT effectiveness
as a separate measure requires a comparative analysis
with other special tax regimes, assessment of other tax
preferences, identifying trends in tax administration
and UAT analysis from the perspective of state and
agricultural producers’ income. The best international
practices of tax preferences were considered to
increase efficiency. Experience of Canada, China,
Argentina, EU, USA demonstrated the best level.
Among the most effective tax incentives are the VAT
and personal income tax exemptions, non-taxable
income level, optional tax period, application of
average tax base for the last years to protect from tax
sharp fluctuations, reducing the tax base by nontaxable
income level, contributions to social funds,
fixed-taxing principle (fixed amount depending on the
category of payer). In order to increase UAT
effectiveness based on completed analysis of Russian
and international experience we proposed
recommendations and terms taking into account
budget incomes and the goal to improve
competitiveness of small business
This work is devoted to a new method for designing
large-scale structures of transport networks. The
model of a large-scale transport network is built on
prefractal graphs. The model of a large-scale transport
network is based on the principle of hierarchical
organization of territories. A prefractal graph is a
finite analogue of a fractal graph combining the
properties of a fractal and a graph. Some problems of
discrete optimization on prefractal graphs become
polynomially solvable under certain conditions.
Reducing the complexity of extreme problems on
prefractal graphs is due to the fact that on these
graphs for some problems, along with the selfsimilarity
property, the property of heredity appears.
Using this property, it is possible to construct parallel
algorithms for problems on prefractal graphs, the
complexity of which is orders of magnitude lower
than for known successive algorithms
The article noted that the aggravation of the problem of
economic sustainability of agricultural organizations in
the modern market economy, caused by the influence of
the complex as a deterrent, and potentially contributing
to internal and external factors, showing up at all stages
of the reproductive process. Investigation of this
problem has allowed allocating and justifying the most
important factors, classified in the context of
organizational, economic, innovation and investment,
financial and social components, affecting the process
of ensuring the economic sustainability of agricultural
organizations, taking into account the specific
conditions of their operation. Among the constraints, we
highlighted the high cost of borrowing, the fiscal tax
policy, price disparity, lack of working capital, high
financial risks and depreciation of fixed assets, low
production efficiency, aging staff, lack of highly
qualified personnel, and others. Among the factors
conducive to economic stability, we defined such
factors as loans, incentives, insurance, government
support, the intensification of innovation, use of new
resource-saving technologies, modernization and
reconstruction of production, increasing the
responsibility of the business, improving human
resources and others. The proposed classification by the
nature of influence on the object of control in the
context of structural and functional components enables
the development of mechanisms and tools to increase
agricultural organizations adaptation to the changing
environment. The author concludes that by taking into
account all the factors and the formation of an effective
management system based on agroeconomically
harmonious coordination of market mechanisms and
government regulation, it is really possible to achieve
economic growth that will create the conditions for balanced, sustainable and socially-oriented economic
development
This work is devoted to the analysis of economic
efficiency of municipal medical institutions in modern
conditions. Health care is one of the dominant sectors
of the social sphere. The quality of medical services
provided to the population is a key criterion for social
and economic development of society, so the theme
chosen is very relevant in our day. Currently there are
problems with the efficiency of healthcare institutions.
Unmet need of the population in the quality of medical
services, says the need for its development and
improvement