In the article, we show the need of improvement of
quality of the public and municipal services and level
of satisfaction of the population. It is proved that
development of electronic public and municipal
services is an important component of increase in
effectiveness of control, development of economy
and the social sphere and formation of digital
economy. Development of the social sphere, the
system of public administration, interaction of
citizens and the state is possible only using
information and communication technologies. It is
probed: development of technologies of electronic
interaction of citizens, organizations, public
authorities and local government; application in
public authorities of Russia of the new technologies
providing improvement of quality of public
administration; enhancement of mechanisms of
electronic democracy. There is a need of lowering of
duplicating of expenditures on development of
electronic public services and portals. Formation of
information space taking into account needs of
citizens and society for obtaining qualitative and
authentic data, use of infrastructure of the electronic
government will change idea of rendering the public
and municipal services for citizens and will give the
following opportunities: one access point to federal
and regional services; convenient search and
addressing directories; a private office with complete
history of operations, addresses and correspondences;
legally significant notification messages from the
state; interactive informers on penalties and debts; the
modern interface with a complete support of mobile
use; the help and support for consultation in
extraordinary situations; independent control of
services and content
Considering the pluralistic nature of the process of interpreting modern theorists of individual elements of economic reality, the main purpose of this article manifests the need to clarify the integrity and uniformity of approach to objective reflection of the realities of the economy. The basis for study in this work selected the category is "cost-permanent", an example of which is shown differentiation theoretical-economists views, that in the opinion of the author makes it difficult to harmonize the interpretations of the economic system, and therefore the subject of the article is of particular relevance. To prove the existence of a dichotomy of views within the scientific article analyzes the general population sources of theories about the nature of persistence fixed costs and based on exploitation mathematical and statistical apparatus disclosed each side of the existing concepts. Assuming that high-quality and reliable information on the level of management activities - the key to making competent and reasonable management decisions, according to the analysis to overcome the distortion of the generated objectification developed an integrated approach to understanding the category of fixed costs. The integral approach is argued by the admissibility of the existence of several points of view and the possibility of reducing them to one, which is the scientific novelty of the work
The problems of formation and realization of strategy
of modernization of Russia in the new conditions of
increased economic and socio-political turbulence
were the focus of attention of participants of the
XXXI International scientific-practical conference
called "Economic and legal aspects of the
implementation of the modernization strategy of
Russia: the search for models of effective social and
business development", which carried out its work in
the period of 5-9 October 2016 in Sochi. The main
organizers of the conference were the Krasnodar
regional public charitable Foundation "Scientific and
educational initiatives of Kuban", Krasnodar branch,
Financial University under the Government of the
Russian Federation, South Institute of management
(Krasnodar). Important role in ensuring the scientific
quality and representativeness of the conference, as
well as in organizational and scientific and
methodological assistance to its holding had the
support of Financial University under the government
of the Russian Federation, Ministry of Economics of
Krasnodar region, Central Economics and
mathematics Institute of Russian Academy of
Sciences, the International political and economic
associations, Krasnodar regional branch of all-Russian
public organization "Association of lawyers of
Russia", Krasnodar regional educational public
organization "the Society "Knowledge". In the work
of this conference representatives of economic science
in higher education from reputable Universities in
Russia and South macro-region took part, as well as
legal scholars, sociologists, and businessmen; the
international level of the conference have confirmed their participation by scientists from Canada. The total
number of traders amounted to more than 70 people,
including more than 50 doctors and candidates of
Sciences. During the work of the scientific forum
there were plenary and sectional meetings, organized
round tables and other discussion platforms
Import substitution - a process at the level of the
national economy, which is provided at the release of
the necessary domestic consumer goods manufacturers
forces, leading activities in the country. At present,
Russian farmers have an incentive to carry out a largescale
import substitution because of the food embargo
on the West European suppliers of agricultural
products. An important problem that accompanies the
processes of import substitution in Russia is the lack of
qualified personnel in a number of industries, as a
prerequisite for the growth of agricultural production
in Russia is full staffing agriculture. The article has
identified the causes of insufficient practical training
of graduates of agricultural universities. The role of
Kuban State Agrarian University in the personnel
matters of the village. Grounded following directions
of improvement of training: the formation of the
federal and regional forecasts provide human resources
for the future of the village; the creation of
organizations and municipalities comfortable social
environment for young professionals; promotion of
public – private partnership for the training of
personnel for rural areas; improving infrastructure to
support the system of financing higher education
institutions; protection of the region's interest in
defending the rights of agrarian university on training
for other sectors of the economy in rural areas, except
for agricultural commodity production; empowerment
of the target form of training specialists; allocation of
resources (possibly in the form of grants) to prepare
doctors to foreign training, access to foreign sources of
scientific information, cooperation of universities to
gain access to the Web of Science and Scopus'
resources
Problems of corporate culture diagnostics in the food
enterprises located in the Saratov region have been
studied in the article, as well as theoretical and regulatory
framework. They are identified overarching aims
of corporate culture management. The purpose of the
article is a statement of the results of corporate culture
monitoring in 18 large and medium-sized enterprises.
In the process, a number of specific methods were
used: monographic, expertise, diagnostic level model
"Bulb", survey. The working hypothesis was in that
the management companies often regard a corporate
culture from a formal position, overseeing the administrative
procedures. At the same time deep "layers of
a bulb" remain unaffected. It leads to organizational
and psychological difficulties, disruption of business
communications, lower productivity, high employee
turnover and to escalation of costs for training newly
recruited employees. It has been revealed experimentally
that the employees have trouble picturing corporate
culture, seeing for its manifestation only regulations,
standards and symbols. The authors have developed
and have proposed criterion of estimation the
management methods and point scale to estimate social
impact of corporate culture diagnostics activities.
The necessity of rethinking the nature of this phenomenon
by headquarters in order to improve the efficiency
and sustainability of the large and mediumsized
enterprises is grounded
Tendencies of development of a cloud computing in
business are considered in the article, percentage
indicators of development of cloud computing are
presented. Advantages of introduction of cloud
computing in a business area are listed. It's
a fact that cloud computing has theoretically
unlimited scale of existence of data, simplicity of
operation and financial availability of cloud services,
reduction of IT costs. For heads of the companies it is
the prospect of reduction of paper document flow and
a possibility of distant work with data arrays. The
statistics of volume of the Russian market of cloud
services is present. The forecast of development of
the world market of a cloud computing is made.
Advantages of implementation of cloud computing in
the sphere of business are listed; the main of them:
decrease of costs of IT departments, the expensive
equipment and the software. Any agrarian and
industrial company will be able significantly to
reduce not only financial expenses, but also it will be
able competently to redistribute human resources for
more effective work thanks to a cloud computing.
Realization of a cloud program service in 1C is
especially demanded in the Russian market in the
sphere of business of agrarian and industrial complex
because of the financial profitability and acceptable
technical characteristics. Cloud services significantly
help business functioning, simplifying work with
documentation and communication with the external
environment. Examples of application of a cloud
computing on medium and small business are
presented in the article
In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs
The article presents a methodology for auditing of performance
of accounting policy, developed by the authors.
Particular attention is paid to the development of
an internal standard
This article is devoted to problems of interaction of
divisions of large corporation, features of automation
of business processes. The example of the developed
algorithm of loading of the document is given. The
article shows the operation of introduction of
software of automation in processing of documents of
business process. The developed software carries out
four main processes: verification of data; correction
in the file of technical mistakes; loading of the file in
a portal and the notification of responsible experts
department of marketing communications. This
software solution supports function of unloading of
the reports reflecting all perfect actions of employees
with the document. This allows head managers to
possess always actual information, and understand at
what stage of start of the advertizing company the
document is. Automation of business processes will
provide high-quality performance of process at an
optimum level
The analysis of production of grapes in the Krasnodar
region has been presented in the article. Calculation of
optimization of production of grapes in Yuzhnaya agricultural
firm is carried out. Relevance of research
was caused by the fact that now the prompt growth of
economy forces the enterprises to optimize, improve
and introduce new technologies in the production to
remain in the market and to be competitive. We have
done calculations in the Optim v program. 2.0., where
actual data of the areas of vineyards, gross vintage and
costs of work of productions of grapes have been entered
in office "Progress" of Yuzhnaya agricultural
firm. Having made calculations, the optimum plan of
production of grapes has been received. Based on these
results, the recommendations about optimization of
production of grapes are provided in article. One of
them consists in restructuring of the areas of separate
grades of grapes Shardone, Tsetronny Magarach, the
Firstborn Mgaracha, Pino-Blan, Riesling and
Rkatseteli. Such changes will allow to increase gross
vintage, to reduce work costs of 16,4% and to increase
profitability of the enterprise. The saved appliances,
thanks to reduction of expenses of work, can be redirected
for purchase of new, more productive grades,
acquisition of modern machines for production and
cleaning of grapes that will be to promote increase in
gross vintage, to expansion of production and as a result
increase in profit, the company will become more
competitive