The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
The problem of controlling a large-scale agroindustrial
system, which should be solved in the
process of organizing agricultural production, is
considered. It is shown, that the scientific and
methodological apparatus of the service subsystem
controlling such an object should be expanded in
comparison with ordinary enterprises of agroindustrial
production. The article considers a new
approach to the theory of management of large-scale
socio-economic systems, based on a solidary
information economy. Its main ideas are analyzed,
its use as a basic organizational and economic
theory instead of "economics" is justified.
According to the solidary information economy,
modern information technologies and decisionmaking
theory make it possible to build information
and communication system based on an "open
network society" designed to identify people's needs
and organize production in order to meet them.
Predecessors - V.M. Glushkov, Anthony Stafford
Beer, W. P. Cockshott, A. F. Cottrell and others.
The main content of the research is the forecasting
of the development of the future society and its
economy, the development of organizational and
economic methods and models designed to enhance
the effectiveness of management processes. As an
economic component of the state ideology of
Russia, we propose to use a solidary information
economy. The organizational and economic theory
of Russia's innovative development should be based
on a solidary information economy
Investments have an important role in economy as without them it is impossible to provide stable development of economy and sustained economic growth. Nowadays emphasis should be focus to enhancement of control of investment activities of the agrarian organizations as agriculture takes the fundamental place in economy of each state. In this article, the most exact determination of the term "investments" is selected. Determinations of investment and investment activities are formulated. A row of procedures by means of which control of investment activities is exercised is considered. Development process and implementations of investment activities of the agricultural enterprise is reflected. Merits and demerits of indices of an assessment of investment projects are specified. Based on the analysis of domestic researches in the field of investment organization, activity and acceptance of investment administrative decisions 2 main views of control of investment activities are selected. Requirements to all process of investment control are specified. Features of investment solutions which entity is in preparation, a choice and the complex nature of acceptance of administrative decisions are selected. As one of the perspective directions of investment activities in the sphere of agriculture business on a hydroponics which allows to increase production efficiency of vegetables, greens, flower and berry cultures is allocated
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multi resolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article we have implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of sugar subcomplex in agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform has been proposed
The technique of financial condition indicators
calculation of agricultural producers is considered in
the article, which allows classification of farmers in 5
groups of financial stability. The analysis of the
dynamics and structure of the Krasnodar region
agricultural organizations balance showed that in the
study period after the legislation adoption, and the
agricultural lands reduction by 20,5% in agricultural
organizations in 2015 compared with 2002, the total
balance has increased 6.7 times, and as compared to
2005, with the farmland area decrease from 2393,9
thousand hectares to 1994, 7 thousand ha or 16,7%,
total assets increased 2,9 times. This transformation
was mainly due to measures taken to improve the
financial condition of agricultural organizations. In
some farms also by reducing the number of
unprofitable farms in the structure of agricultural
enterprises converted to private farms or farms of
individual entrepreneurs. Based on the balances for the
analyzed period using the "Table of calculations of the
coefficients for the classification of agricultural
producers to the financial stability of the debtor" the
assessment of balance sheets of agricultural enterprises
was conducted. This table has enlarged the intervals
between the indices and their scoring. Under the
current methodology, calculating on the basis of
financial stability, are agricultural organizations with a
total score of 41,5 and 56,4 points belong to one and
the same group. In general, for the analyzed period all
households have the points for a satisfactory value.
The rates calculated totally for each year revealed a
fairly clear trend. In 2005 compared with 2002 the
increase in the amount of the indexes was 5,4%, in
2010 compared with 2005 – the growth of 2,4% and
in 2015 compared with 2010– the increase of 32,8%.
Consequently, there is a trend of improving financial
stability of agricultural enterprises in the Krasnodar region. However, the analysis revealed shortcomings
in the methodology of agricultural organizations
financial state assessment, which requires either
increasing the interval in a grouping or the score
This article is devoted to description of theoretical
aspects in the field of organizational component in
processes of agroindustrial integration from point of
view of methodology of inter-farm relations. As the
object of the research, the authors have identified a set
of factors mediating the process of organizational
interaction and regulation of inter-farm relationships
with a certain type of construction business systems in
agricultural production. Topicality of the chosen
subject area was confirmed by the fact that conditions
of realization of the State program of development of
agriculture, which provides the improvement of the
organizational-economic mechanism of agrarian and
industrial complex, has been oriented on import
substitution and required a complex of measures,
directed at development of tools and mechanisms to
support the agricultural integration. A number of
provisions of the article, such as assessment of factors
influencing the choice of the method of building interenterprise
relations and type agro-industrial formations
reveal basic provisions at advantages and prospective
directions of development processes of agroindustrial
integration. It points to primacy of processes
cooperation and availability of mutual proprietary
interest of economic entities for further business
cooperation and formation of a single vertically
integrated economic system. In the article, there are
certain elements of increment of scientific knowledge,
which lies in comparison and synthesis of the selected
theoretical conceptual positions of mechanism of
formation and development of on-farm and inter-farm
relations from horizontal to vertical agro-industrial
integration on basis of which the authors present their
own point of view on most significant features and
directions of the development in agroindustrial
integration in organizations of agricultural production.
In the article, we also present a comparative
characteristic of stages of formation processes of
agroindustrial integration on criterion of on-farm and
inter-farm cooperation. The results of the research can
be used by experts of an agrarian profile of specialization as a subsidiary of theoretical and
practical material in solution of questions of
agriculture development
Modern economic relations are filled with numerous
contradictions that arise between business executives,
including representatives of the administrative organs
of the state machinery. In this context, relevant
questions are uniformity of law enforcement practice
and fundamental principles of a normative act in the
field of Economics. The authors have studied the
particular reasons for the emerging challenges of law
enforcement practices and the implementation of
measures of economic impact such as the availability
of information about economic conditions in a specific
economic environment, the use of so-called policy of
double standards, when the actual circumstances of
Commission of the facts of economic life caused by
unwritten rules and traditions, but it creates the
appearance of regulation. The proposed uniform
accounting system will ensure the registration of
economic events, the ability to use generalized
information; it will streamline relations between all
participants of the economy, including public
institutions through the proposed organization of
accounting and provision of information. The authors
present the sequence of formation of primary
accounting information, shows some of the attributes
of accounting information that is used to assess the
actual circumstances of economic relations
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
The relevance of the topic is related to the fact that TNBs have a decisive influence on the development of the global economy and the restructuring of international economic relations, significantly accelerating the processes of globalization. The presented article details the consequences of the arrival of foreign transnational banks in the banking system of Russia. The analysis of the number of credit organizations with the participation of non-residents was carried out. The structure of credit institutions with foreign investments in Russia by the share of non-residents in their authorized capital is examined. The rating of banks with 100% participation of non-residents on the size of the authorized capital was compiled. State measures for regulating the activities of foreign banks are examined in detail. The problems of the development of the Russian banking system are revealed and a set of measures for its development is proposed
The key specialization of production and combination
of sub-sectors in rice-growing company directly affect
the profitability level, production output per unit of a
land area and labor productivity. The maximum efficiency
of production resources use can be achieved
only under the optimal ratio of production directions.
In the article there were described the stages of development
of economic-mathematical models allowing
use to determine the main parameters of agricultural
production development and the example of its application
for the rice-growing enterprise FSUE RPP
“Krasnoarmeysky” (the Krasnodar region). The designing
of economic-mathematical model allowed us
to solve the problem of calculation of technicaleconomic
indexes by real parameters of the farm and
work out the offers of its further development to increase
the effectiveness of production and realization
of plant produce. The source of designing of economic-mathematical
model became a yearly report of the
rice-growing farm “Krasnoarmeysky” in which all
types of limitations are not taken into account. Under
the designing of economic-mathematical model, we
showed some offers, which became the basis of the
analysis of the existing condition of a plant-growing
trend of the enterprise. There were offered the ways of
development of rice-growing farm “Krasnoarmeysky”
which are based on conclusions obtained in the result
of the analysis of realization of plant-growing produce,
based on the use of the offered method of economicanalytical
modeling