In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
The overall performance of the company is largely
determined by the efficiency of production processes
carried out by them. In this sense, the model
estimation of efficiency is one of working out in detail
of the model of the production process. Accuracy,
flexibility and sensitivity of the valuation models
depend strongly on the completeness of the accounting
features of the production model. In the literature,
examine various approaches to the assessment of
economic efficiency of production processes. Many of
them are characterized by localizing assessment in
relation to specific industries or areas of industrial
activity. The disadvantage of such approaches is their
poor tolerance to the valuation model in other local
areas, such as agriculture. To overcome this problem,
we propose to carry out the differentiation of the
components of the production process, based on the
classical approach, but allowing to take into account
the distinctive characteristics of agricultural
production. For agricultural enterprises are defined the
characteristics of the production process. The authors
proposed a generalized model that allows assessing
the efficiency of production processes in various areas
of industrial activity. In the proposed model there are
shown superimposed on the manufacturing process
constraints. To ensure the continuity of an estimation
of efficiency of production processes into the model
we have introduced components that transform the
characteristics of a production subsystem into the
characteristics of the economic subsystem
The article examines the problems of innovative
development of various types of rocket and space
technology, created with use of high technologies,
industrial, scientific-technical and intellectual potentials.
The relevance of these issues due to the need of
modernization of the Russian economy in the long term.
In the course of the study using the mathematical tools
offered the important task of improving the scientific and
methodological framework intended for implementation
of innovative strategies in the field of space activities
that help to improve the degree of feasibility of plans and
programs to create high-tech products and services for
various purposes. The article analyzes the features of the
plans for the creation and production of advanced rocket
and space technology, their impact on the pace and
quality of exploration and use of outer space, which is
determined using a simulation model and applying
methods of program-targeted planning
Existing control system of functioning specially
protected natural areas is not sufficient for the
preservation of biological and natural diversity of the
Krasnodar region. To create favorable conditions it is
necessary to ensure the safety of ecosystems on the
territory of natural distribution, conservation of viable
populations of plants and animals, maintenance of
ecological processes. It is necessary to do a cadastral
registration of newly formed protected natural areas,
to do a preparation of a management plan for the
newly formed protected natural areas, to do an
evaluation of effectiveness of intermediate design
solutions, to do full ecological survey of natural
objects, which is planned to declare the specially
protected natural areas at the regional level. In our
opinion, on the territory of Krasnodar region it is
necessary to adjust the regulatory legal acts in
accordance with applicable law, it must be
coordinated interaction of federal and regional
authorities. We consider that it is appropriate to set a
deadline for agreeing the boundaries of protected
areas’ zones for entering information into the Unified
State register of real estate that will accelerate the
procedure of establishment and abolishment of
specially protected natural areas
The article examines the key aspects of import of food
in Russia at the present stage. The relevance of this
problem is necessary to the development directions of
rationalization of import substitution, under condition
of increase of competitiveness of domestic
agricultural producers. The importance of this
problem increases in recent years due to sanctions and
embargoes, highlights the need for comprehensive
studies in the formation of commodity composition of
import substitution of food products and determining
the key factors of its regulation. The work presents
the analysis of dynamics of volume of imports of
foodstuffs and agricultural raw materials for their
production and its diversification based on import
substitution. We discuss main commodity groups of
food and, in particular, crop production and
viticulture. In addition, we examined the major groups
of goods from the point of view of the potential and
opportunities for import substitution and selected
those items, which, for various reasons, cannot be
carried out in the Russian conditions due to climatic
and other factors. As a result of the study, the authors
concluded that the introduction of anti-Russian
sanctions and the retaliatory embargo on imports of
foreign agricultural commodities in general had a
positive impact on the development of the domestic
agricultural business, which is confirmed by the
indices of growth of agricultural production in recent
years. In addition, if there is further adequate funding
of this sector, it is possible to speak about prospects of
strengthening of food independence of Russia
In the article, general question of material stimulation
of workers are considered. There are given the
definitions of concepts "interest", "motive",
"motivation", "stimulus", "material stimulation",
shown the main problems that are related to the
motivation of workers and employers, whose solution
is closely related to the successful, realization of the
program for the development of the agro-industrial
complex. The main reason for the shortage of labour in
agriculture is a low level of wages that does not meet
the needs of the population. Forms and wage systems
in agriculture are justified by the features of
agricultural production, payments in kind are applied.
In connection with the policy of import substitution
carried out by the state, the out flow labour from rural
areals hoes decreased. To increase the efficiency of
agricultural production it is necessary to carry act
various measures including on stimulating workers of
the agrarian sphere. It is expedient to divide wages into
the main and additional parts while the guaranteed and
variable share varies depending on the quality of
labour. The use of new incentives for labour activity
would make it possible to build a more effective labour
incentive system with the use of which the employee
will be an interested commodity producer, the owner of
the products and resources
The article is devoted to the problems of using nonmaterial,
intellectual resources including knowledge
and experience of application of intellectual products,
innovative capacities of the countries. It is proved
that intellectual property is a powerful financial
instrument. Forms of protection of scientific and
technical achievements are analyzed. The main
approaches to activization of protection of
intellectual property in innovative activity are
considered. This provides minimization of risks in the
knowledge-intensive technological productions
containing a trade secret
This article investigates the problem of drug supply in
Russia during the financial and economic crisis. One
of the priority tasks of the state should be providing
the population with quality and affordable medicines.
Low competitiveness of Russian drugs and substances,
the lack of innovation in the pharmaceutical industry
have led to high import-dependent on the Russian
pharmaceutical market, which constitutes a threat to
the economic security of Russia. On the one hand, the
import of drugs and substances is one of the main
factors of development and functioning of the
pharmaceutical industry in Russia at present, but the
existing structure of foreign trade of medicines and
pharmaceutical substances testifies to the import of
drug dependence. Of particular relevance is considered
in this article the issue of import substitution in the
pharmaceutical industry in terms of EU and us
economic sanctions and financial crisis in Russia. The
sharp fall of the ruble led to the destabilization of the
Russian economy and consequently to higher prices
for medicines and decrease in purchasing power,
despite the fact that drugs are commodities of inelastic
demand. With the aim of improving the
competitiveness of domestic products and increases
their market share in the Russian pharmaceutical
market necessary to implement a number of economic
and legal measures aimed at improving the system of
state regulation of import of medicinal products
The article examines and summarizes the approaches to the study of innovation activities of small and medium-sized businesses. It gives substantiation of the innovative activity of small and medium-sized businesses, along with big business. Three groups of studies aimed at understanding the conditions and substance of innovation activities of small and medium-sized businesses are identified. The first group consists of empirical studies of small innovative business practices and its support in certain regions. The second group of studies analyzes the infrastructure of innovative activities of small and medium-sized businesses as a prerequisite for its development. The third group of studies examines the institutional constraints of innovative activities of small and medium-sized businesses. The analysis of the development of domestic and foreign authors is carried out. It was revealed that the institutional approach gives the modern tools for the analysis of the conditions of innovation activities of small and medium-sized businesses, namely the institutional constraints, entrepreneurship support institutions. The role of taxation as one of the key factors shaping the institutional environment of entrepreneurial activity is noted. Thus, article systematizes approaches to the analysis of innovative activities of small and medium-sized businesses, highlights the role of institutional conditions and restrictions. The results are useful for the formation of the strategy of development of small and medium entrepreneurship in order to enhance its innovative activities
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