The article is devoted to the an actual problem of modern management science – to the development of territorially-localized systems on the basis of clustered formations. The Krasnodar region is one of the most developed and perspective subjects of the Russian Federation that because of the high recreational potential is possible of progressive development of the tourist sphere. In the article we have considered the questions of regulatory-legal ensure and organization of development sanatorium and resort complex of the Krasnodar region. We have analyzed the tendency of the development of sanatorium and tourist complex in the region and determined the factors of distorting influence on its development; described the dynamics of the Fund of tourist accommodation; described the mechanism of public-private partnership in the development of the special economic area of tourism development in the territory of the Krasnodar region. We have recommended the project of organizational mechanism management development of competitiveness of the sector on the cluster basis. The article emphasizes the uniqueness of tourist and recreational resources of the Krasnodar region, and besides it distinguishes the main signs of the formed cluster. We have developed a model of factors providing influence on the competitiveness of economic objects of the territorial and localized system in the region. To effectively manage the development and formation of the cluster we have suggested regionalization of the terms of tourist business development and infrastructure. The proposed system of localization of tourist and recreational clusters might promote the development of different types of tourism in the region, mostly-recreational, active and culturally-cognitive. The instrument for the realization of this mechanism is program-target method, which increases the interaction of target programs of development of tourist and recreational areas
This article reveals the benefits of the resource base of the Krasnodar Region, providing its tourist potential; the influence of the tourism industry on the economy and social sphere of the region is analyzed in the article. We have also considered problems of development of health resort and tourist complex, related to the promotion of the tourism product, the quality of service in the field of tourism and promotion of inbound and domestic tourism and proposed solutions
The necessity to divide tourism to different parts has been stated in the article; we have also examined lots of tourism classifications and proposed the author’s segmentation of tourism according to nowadays tourism market condition
The article considers the essence of the concept of a tourist destination, as an element of the tourism system. We have identified the types of destination, the main characteristics and stages of development in conditions of growing competition
This article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
In the article, forms of movement and transformation of economic information in integrated registration system are allocated. Process of full registration cycle of code conversion, transfer and reproduction of real economic events in the structure of registration system are presented
The present stage of the development of agrarian and
industrial complex of Russia is characterized by activization
of processes of intereconomic cooperation, vertical
integration, promoting structural reorganization of agrofood
subcomplexes, transformation of the exchange and
distributive relations, activization of investment processes
and innovative modernization of production and technological
base of agro-industrial production. In the conditions
of preservation of disparity of the prices of an
agricultural and industrial output, structural disproportions
in a level of development of branches of agrarian
and industrial complex, an unstable financial position of
many agricultural producers, growth of cost of credit
resources of the most demanded strategy of the integrated
growth is. Vertical integration acts as a way of structural
modernization of agrarian and industrial complex
meso - level due to creation of associations which participants
form a complete production and cost chain. Formation
of the vertically integrated business groups in
agrarian and industrial complex of Russia promotes consolidation
of the capital, considerable reduction of level
of transaction expenses, growth of controllability of the
relations of an interindustry exchange and distribution,
and respectively and to growth of competitiveness of
subjects of agrobusiness, the enterprises of the food industry.
One of the key problems of domestic agrarian
and industrial complex still remains the problem of nonequivalence
of an interindustry exchange connected with
serious structural disproportions with backwardness of
the institutional environment of subcomplexes, and also
with deficiency of instruments of state regulation of interindustry
transaction
The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages
This article discusses the comparative analysis of
the total cost accounting system and direct costing.
There is a need of using the cash method in management
accounting, its use in the calculation of
one of the most important economic categories -
marginal income. Correspondences of accounts
reflecting the formation of marginal income by cash
method and accrual method have been developed.
Changes of the Regulations of Chart of Accounts
using (especially accounts: 92 "Marginal profit
(loss)" and 99 "Gains and losses") are given. There
are the cash method effect to the break-even analysis
formulas and decision-making rules in the short
term. The developed methods are tested on digital
material of Ltd. "The first construction company" in
Krasnodar and Ltd. "Signal" and "Promzhilstroy" in
Timashevsk. It is concluded that the application of
the cash method allows obtaining more figures that
are reliable. Cash method contributes to make reasonable
management decisions. The increasing
complexity of economic reality makes very different
demands on the organization management and
its information support. It is necessary to review the
terminology used, to assess its compliance with the
spectrum of tasks, and adapt categorical apparatus
to the needs of modern management systems
The article examines the processes of transformation in the global banking system amid the global financial and monetary crisis. The author argues that the globalization of the world economy has a significant impact on the development of the banking system as an important integral part of the financial system. The author comes to the conclusion that the crisis state of the U.S. economy and individual countries in Western Europe led to the transformation of the monetary and banking sector globally. Banking system world's leading economies are now in “at risk” because the instability of the U.S. dollar and the euro continues to make chaotic