Features of various approaches to formation of social policy in conditions of global economic fluctuations are considered in the article. The authors suggest that the main indicator of effective socio-economic policies at all levels of government; there may be only criteria for social development in society. The article also substantiates the necessity of development of methods of regulation of economic processes in terms of implementation of socio-cost-effective economic model. Theoretical basis cost-effective system consists of postulates on the dual nature of labor and labor theory of use-value (utility). The concept of the economic model proposed envisages humanization of socio–economic life. The differences in the models of "costly" and "creative" time are also considered and identified in the study. The authors concluded that the main factor of increase of efficiency of social labor becomes the constant growth of the real income of labor at constant cost reduction abstract. The results of the study can be the basis for the formation of a new system of public policies that enhance the welfare of the population and to create effective socio-economic planning model that may be particularly important in solving problems of social policy of Russia in conditions of global economic downturn
In modern conditions managerial accounting through its functions acts as the main information base of the organization internal activity management, its strategy and tactics. In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of analyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management. The special significance in these conditions belongs to search of the measures directed to decrease in level of expenses as the major means on ensuring competitiveness of the organization. Now managerial accounting is a component of an enterprise management system. To the theory and practice of managerial accounting it is paid much attention. Among foreign scientists works of such authors as: R.L. Akoff, To Drury, Ch. Horngren, D. Midlton, B. Rein, R. Antony, D. Higgins, etc. are the most known. It is possible to distinguish from the Russian scientists whose works are devoted to the organization and methodology of account: M.A. Vakhrushina, V.B. Ivashkevich, V.E. Kerimov, G.M, Lisovich, S.A. Nikolaeva, V.D. Novodvorsky, V.F. Paly, L.I. Horuzhy, etc. In this article authors have defined the main objectives of managerial accounting
The study considered production and social
nature of peasant farms, stages of their
evolutionary development to modern farming
facilities. In addition, the data of peasant farms
development in the Krasnodar region is
presented, as well as the dynamics and
structure of expenses and income in peasant
farms, distinctive features and legal aspects of
functioning of peasant farms from 1990 to the
present time. We have noted contradictions in
the legislation on farmers as special
organizational-legal form of production in
agriculture. Much attention is paid to the
problem of land shortage, additional
acquisition of land leases, the shortcomings in
the lease and use of land shares are
highlighted. We have proposed measures to
improve the effectiveness of peasant farms
activities, the development of inter-farm
cooperation, small businesses in agriculture,
information and consulting services as well as
wholesale and logistics centers in the region
The main factors influencing the innovative
development of the domestic science-intensive sector of
the economy, were identified and studied in the work.
The authors singled out two groups of factors, internal
and external, determining their composition and
interrelationship. The paper focuses on one of the
segments of the knowledge-intensive market of
products and services - space activities. In the postwar
period, Russia firmly maintained leadership in virtually
all areas of the industry, however, economic and
political reforms intensified the negative impact of
financial and economic factors, which significantly
retarded the technological development of the space
industry. The paper studies the influence of
environmental, technological, financial, economic and
other factors affecting the development of knowledgebased
enterprises. A graphical and economicmathematical
multi-factor model for the innovative
development of knowledge-intensive enterprises
involved in the implementation of space programs is
constructed. The methods of expert assessments
determined the influence of each factor on the
development of space activities: - the production of
launch vehicles, space vehicles, ground-based space
technology and the provision of services. The received
estimations of influence of factors will find application
at formation of programs of innovative development of
the high technology enterprises
This article covers the qualitative difference between
small, middle and large oil and gas business
companies. Difficulties are shown while transferring
from small into big business. Special methods of
technology adaptation in oil and gas management are
given when transferring from small into big business.
The adaptation managing technological methods are
defined in oil and gas enterprises while transferring
ftom small into big business. The main problem in this
case is the absence of adequate mechanisms of
management efficiency. Such mechanisms would
show quite exactly the role of each of the subjects of
corporate relations and would form effective
communications, state definite managing tasks,
produce a definite control of their realization,
connecting them with the system of encouragement
and motivation. While transferring from small and
medium into big business in oil and gas industry the
struggle inside of the corporation strengthens for the
influence over the finical aspects. This general
struggle should be transformed into in cooperation and
general development of the corporation, management
and owners of the company. In this sphere most of
modern researches are fixed on the adaptation of
foreign methods, technologies of management to
problems of Russian oil and gas companies. For
solving this problem it is necessary to work out quite a
different approach which will be based not on copying
positive forms of relations but on formation conditions
for a new type of Russian corporative management
with economic, historical and social specialties of the
national management
In the article, problems of Agro-industrial complex of
Russia in the conditions of economic sanctions are
considered. External and internal circumstances,
which influence the solution of ensuring food
security’s problems of the state, are examined. In
particular, Russia's accession to the World Trade
Organization and participation in regional integration
associations on economic space of the CIS is
considered. The analysis of the Russian Federation’s
participation in the Eurasian Economic Union is
carried out. Need of import substitution agricultural
production is considered. System problems in the
agrarian sphere of economy and difficult internal
macroeconomic conditions are analyzed. In this
article, we perform an analysis of agricultural
production on categories of farms in the Russian
Federation for 2013-2015. The conclusion is drawn
that in farms of all categories intensive growth is
observed. Following the results of 2015, the level of
food security, which was reached in previous years,
remains. At the same time, threshold values, which are
established by Doctrine to food security, are exceeded.
On grain: 99,1% against 95%, on potatoes - 97,2%
against 95%, on sugar - 93,5% against 80% and on
vegetable oil - 84,3% against 80%. In the article, the
analysis of main types of import-substituting food
products’ production is carried out to the Russian
Federation for 2013-2015. Trade and investment
communications of the Russian Federation’s agroindustrial
complex for this period are studied. The
valid conclusion about positive tendencies in these
directions is given. The influence of the anti-Russian
sanctions on financial and investment conditions of
Russian agro-industrial complex’s development was
analyzed. In the article, ways of food security
strengthening of the state and processes of import
substitution are offered: optimization the forms and
mechanisms of agricultural industry’s state support,
innovative development of branch, increase in
availability of credit resources to agricultural
producers, preparation and involvement of qualified
personnel for agricultural industry, to improve the social living conditions in the village and state
regulation of the agricultural markets. The conclusion
is drawn that the problem of Russian ensuring food
security in the conditions of sanctions has to be solved
on the basis of intelligent long-term and system
decisions, on the basis of a research and
implementation of the effective long-term strategy to
develop the agricultural industry
The modernization of the military-industrial complex
of Russia is accomplished by the implementation of
the program of its development. Implementation of
these measures requires scientific and methodological
support. However, the tools help you solve this
problem, using modern mathematical methods with a
focus on practical use in the form of methods and
economic and mathematical models, to date, not fully
developed. The article is devoted to the development
of tools for assessment of activities of the militaryindustrial
complex The proposed models and
algorithms are based on the production rules of
inference of fuzzy logic and process variables to a
fuzzy mind by assigning confidence factors. The
prioritization of activities proposed to be carried out
by ranking these factors
The article deals with the methodological aspects of
developing a design method and a comprehensive
assessment of the organizational structures of the
corporate integrated structure management system.
Corporate integrated structures form a significant
segment of the modern economy of the Russian
Federation. One of the significant problems of their
functioning and development is the creation of an
effective management system. An analytical review
of existing methods of designing organizational
structures showed that today there are no methods
adapted to corporate integrated structures that take
into account the multilevel management system, the
heterogeneity of its elements in development stages,
the types of organizational structures used, which
determines the relevance of the research topic. As a
result of the conducted researches, the article
describes the characteristics of modern types of
organizational structures, gives recommendations on
their use at various stages of the life cycle of
organizations that are part of the corporate integrated
structure, including depending on the industry
specifics. A comparative analysis of the methods of
designing organizational structures made it possible
to select the basic methods that form the basis of the
developed method and formalize its main stages,
taking into account the level of the organization's
development, factors leading to a management crisis
at this level of development, a functional set that
triggers development mechanisms, structuring
development goals and a functional-structural The
model of organizations at all levels of the corporate
integrated structures management system. The
evaluation stage of the developed alternative variants
was proposed to be carried out taking into account a
variety of heterogeneous criteria: the degree of
centralization and decentralization of management,
the speed of information flow, and the level of costs
for the implementation of functions and operations.
Such an approach will allow taking into account the
main problem points that are typical for corporate
integrated structures and will allow designing
effective organizational structures for all levels of the
management system taking into account the emergence principle
The ensuring of high rates of development and growth of competitiveness of tourism organizations in the long term, especially in the context of economic sanctions is predetermined by the level of investment activity. In a competitive environment, the most important factor of profit maximization is investing in business diversification. The object of our research was Sochi Seasons LLC, Sochi. The main activity of the organization is reservation services in the sphere of tourism, transport travels in the Kuban and Abkhazia and various excursion programs. The analysis shows that the unstable growth of profitability indicators of economic activity does not contribute to ensuring the competitiveness and investment attractiveness of the organization, it is a brake on investment processes. The results of SWOT-analysis in the organization testify to the difficulties of the firm's position in the market. In Sochi Seasons LLC, in order to increase the efficiency of investment activities are proposed: business diversification; improvement of commercial activities. The creation of a tourist cafe in the Krasnaya Polyana area along the route of tourist routes is a profitable business with great potential for development. Evaluation of economic efficiency indicates the feasibility of investing in a project that is characterized by an average degree of risk. The system of commercial, organizational and financial functions aimed at the most complete and rapid satisfaction of the demand of tourism services consumers should provide for: a comprehensive study of the state of the tourism market and the prospects for its development; perfection of forms, methods of realization of services; improvement of pricing policy; organization of advertising activities; forming of a strategic marketing plan
ACTIVITIES FOR FORMATION OF THE DEVELOPMENT STRATEGY OF A BANK IN THE SPHERE OF INDIVIDUAL CAR LOANS
The article discusses the prospects of development of
crediting in the Russian federation; the author analyzes
the important reasons for the increased costs of cars, as
inflation and refinancing rate in Russia and the United
States. This article also studied the dynamics of sales
of cars on credit in recent years, the terms of the car
loan program called “Buy back”. In addition, the
calculation of economic efficiency in the changing
conditions of early repayment of a classic car loan,
implementation of Buy back program, and the
efficiency of implementation of project proposals