The article points to the fact that the structurization
of the meso-environment has debatable character,
and instruments of its investigating are not
developed. Because of this reason the following
hypothesis of a research is formulated: basis system
approach which is connected with expert approach,
with methods of processing of diverse qualitative
information and transition to measurement of
factors in metric system in items of information in
bits determines objectivity of the analysis and
increases of reliability of a research of the external
environment of corporation. The offered model
structure of the meso-environment contains:
regional legislation, specifics of regional economy,
regional community and human capital, regional
resources, regional communication environment,
features of regional commodity market and
services, infrastructure of the regional market,
development of small business, etc. Features of its
investigating are considered. The method of
MesoOT analysis of the regional environment is
offered. Application of numerical score of factors
and involvement of experts to its development
during the analysis is proved. The need to develop
of the scale for measuring of diverse regional
factors in information units using the well-known
intellectual system "Eidos-X ++" is discussed in
this article. The version of the analysis of the
regional environment (meso-environment) is
developed and presented in matrix form of MesoOT
analysis in the adapted structure of "researches" to
features of the agrarian and industrial region
The analysis of the state of grapes and wine production at the organizations of the Krasnodar region is carried out. It is revealed, in the long term, that high rates of development and growth of competitiveness of the wine-making organizations, especially in the conditions of economic sanctions, are predetermined by the level of investment activity. In competitive conditions, the most important factor in maximizing profits is investments allowing to overcome technical and technological backwardness, high resource cost, low labor productivity, and, as a result, weak competitiveness of products. On the example of CJSC “Primorskoye” in the Temryuksky District, the reserves for increasing the economic efficiency of grapes production are determined based on intensification of storage processes. The results of the evaluation of the effectiveness and risks of investment in the organization of grapes storage in a controlled atmosphere are presented, which will allow to increase the quality of the wine material and neutralize the effect of seasonality of sales. Premises with a total area of more than 400 sq.m with a controlled atmosphere will contribute to the preservation of production without significant losses up to 7 months. With an investments of 10,4 million rubles, direct production costs of maintenance of storages, energy consumption are reflected. Cost-benefit evaluation indicates the feasibility of investing in a project differing in average degree of risk. The main investment risks mitigation measures are presented
The stock market holds a specific place in economy of
the countries, providing transfer of savings of subjects
of economy to investments, bypassing mediation of
commercial banks. Development of the national stock
market gives an opportunity of economic recovery of
the country, providing attraction of available
investment funds, a capital modulation from the fading
branches of economy in quickly progressing, influence
on change of rates of inflation and another. In this
scientific article, the problem of classification of
methods of the analysis of the stock market and
estimates of his dynamics is solved. Object of research
in work is the system of an analytical assessment of
the stock market, methods of his analysis and
observation of his dynamics. In the course of
achievement of a goal, the following scientific
methods of researches were used: methods of an
empirical research, theoretical methods and methods
of experimental and theoretical level
The article is devoted to the assessment of market
price of real estate objects with the help of the most
spread formalized and non-formalized methods on
practice, mainly: expert valuation, score method,
correlation-regression analysis, method of net
modeling which allowed to determine the cost of 1
km2 of real estate taking into account the updating.
There was conducted the calculation of updating
which is done by the determination of the recoupment
term on production real estate and on objects of
energetic in average throughout Russia (on public
offers of realization of investment projects, on analytic
articles), determination of profitability of specialized
and non-specialized real estate (as a sign which is
reverse recoupment term), determination of updating
(multiplier) on purpose to the cost of land plot, as the
relation of coefficients of a discount (coefficient of the
discount of non-specialized objects to the coefficient
of specialized objects)
In modern economic conditions, the competitive
advantages of enterprises are human resources.
Business leaders need to create interest among their
staff in achieving their tasks to the employees was
in the desired direction for the organization. The
article reveals interconnection between the process
of stimulation of the personnel in the enterprise and
competitiveness of employees. Competitive
personnel are regarded as the main source of the
profit of the organization, as the resource companies
in which to invest on an ongoing basis. The author
considers objective and subjective factors, affecting
the competitiveness of the staff and stages of
creation of effective models of staff incentives. In
particular, special attention is paid to assessing staff
learning motives of employees and demotivational
risks, as well as to distinction of such concepts as
"motivation" and "stimulation". The work describes
the elements and means of stimulation, as well as
three types of incentives: motivation, reward, and
coercion. We have determined their impact on the
competitiveness of employees of different groups. It
is found out that the main instrument for
implementing the strategic goals of the company are
competitive employees, and that the presence and
support of such personnel should be aimed at the
management of the company in modern conditions
of managing
The approaches to the intellectual capital
evaluation and its components, such as structural
capital, client capital and human capital of the
agro-industrial complexes’ enterprises are revised
in the article. The problems of the quantitative
evaluation of the human capital, the client capital
and the organizational capital are revealed for
enterprises of the agro-industrial complexes. The
examples of the structural, client and human
capital’s components are proposed. The authors
propose the method of the evaluation of the
enterprise potential based on the development of
the evaluation of the enterprise’s market value,
regarding the influence of the human, client and
organizational capital on its process. To develop
the income approach it is proposed to regard the
sum of the net present value of most preferable
projects and to regard the potential residual value
of a particular subject to the end of its projects’
planning period. The implementation of proposed
method of potential’s evaluation allows
estimating intellectual capital for expanded range
of enterprises including the companies of the
agro-industrial complexes. Moreover, it helps to
solve tasks to potential dealings of mergers and
acquisitions’ evaluation in the sphere of the agroindustrial
complexes, as well as the evaluation of
dealings devoted to the negotiations of some parts
of company’s assets
The expediency of the «direct-costing» system in
Russian organizations as a whole is considered in the
article, as well as the necessity of using direct-costing
in the organization of the ASTC «RIS» with rice
production and sale as main activity. The advantages
and disadvantages of using this system in the context
of the analysis of the ASTC «RIS» activities are
considered; the essence of the system «direct costing»
is revealed. Besides, the authors have extended the
need of presenting the cost accounting organization
characteristics in general and its comparison with
methods of accounting in the use of «direct-costing».
The necessity of the introduction of this system in
accounting organization in the Russian organizations
is proved. With this aim, an analysis was conducted of
rice prime cost changes using the system of «directcosting»;
the authors have determined the break-even
point, selling price and provisory profitability. All the
performance indicators of the organization show the
need for the introduction of «direct-costing» system in
ASTC «RIS». Considering the possibility of
implementing the «direct-costing» system in parallel
with the traditional cost accounting system, the
authors give characteristics to operations management
and selling profitability, that allows to be more
responsive to market conditions in pricing and to
assess the contribution of each division in the
organization of ASTC «RIS» in general, aimed at
improving the efficiency of rice production
In connection with the informatization of production,
scientific-technical, social and public activities, the
emergence of the digital economy, there is a need to
protect effectively sensitive and confidential data. The
solution to the problem of creation of system of
information security becomes particularly relevant and
significant, since with the advent of complex automated
information systems significantly increased the quantity
of information stored in the computing device, in single
databases have become integrated information for
various purposes, greatly expanded the number of users
having access to the information resources of the
enterprise. In the article, we have proposed and
scientifically based conceptual foundation and
principles of construction of modern system of
protecting information files to manufacturing
enterprises, which constitute commercial secret, from
damage and unauthorized access. We have identified
the information that requires protection from
competitors and intruders, identified infrastructure their
protection and the mechanisms for their own reliable
operation of protective systems. It is shown that the
objects to be protected from potential internal and
external threats and illegal acts are staff, material,
financial and intellectual resources, means and systems
of informatization and protection of all types of
resources. The basic principles of information security
production of the enterprise are the mutual
responsibility of management and staff, legitimacy,
cooperation with law enforcement bodies, maintenance
of optimum balance of interests of the company and the
individual
The issues of advanced information technologies in
accounting are considered in the article. Some
particular features of the Russian automated
accounting are revealed and the methodology of ITbased
management is demonstrated. The classification
of the software products applied for accounting
automation is made as well as the rating of the most
common programs for IT-based management in Russia
is provided. Major strengths and weaknesses of ITsecurity
in accounting system are given. The problems
of management activity automation during the period
of transition to the international standards are
considered, among them consideration of time value of
money. The assessment of modern automated
accounting system in the Russian economy made by
well-known scientists is given. Special attention is
paid to remote hardware and program resources while
solving the problems of IT-based management. The
author of the article also considers the problems of
application prospects in accounting in self-developing
expert systems based on competitive software
products. Some particular problems of information
security posing threat to the application in information
technologies in management are presented. In addition
to all this, the practical experience and a high standard
of professionalism of an accountant are presented
Solutions of a complex task of the analysis and
assessment of efficiency of interaction of levels and
branches of the government intended to provide
successful development of regional economy,
economy of the separate territory, SEZ are proposed.
The task selection is justified based on the results of
the analysis of trends, theoretical framework and
practices of development management of regional
economy and territory. In the study, special attention is
paid to the creation and development of special
economic zones (SEZ). Proposals and
recommendations for improving the tools to control
the development of regional economy and economy of
certain areas, including a SEZ and to evaluate the
effectiveness and efficiency of the interaction between
levels and branches of government involved in the
creation and implementation of projects of the SEZ are
developed. It is shown that the use of the developed
recommendations improves the prospects for
successful development of territories and increases the
effectiveness of management of regional economy and
development of the SEZ