The article shows the economic significance of rational usage of natural resources for the benefits of population. The peculiarities of the three types of tourism are expressed: ecological, natural and short. The article proposes the modernization of tourism infrastructure considering the energy efficiency of buildings, consumption of "green energy" and organic agriculture, environmentally safe recycling of municipal solid waste. Such modernization provides a condition for the development of wellness and recreation of all types. The article shows the link between tourism and the improvement of the tools for cleaner production and taxation. It gives the analysis of the characteristics of the formation and use of the tourism resource rents as part of the restructuring process of taxation
The main factors of success of the modern
organization, which are defined in this article -
information, knowledge, competent personnel. The
signs of classification of information streams in the
organization are selected. It is proved that
information which is available in turnover of the
organization is important for effective activity of the
organization, realization of its purposes and tasks.
Administrative process is impossible without reliable
and objective information, as information is a basis of
the solution of all administrative tasks. Requirements
to administrative information are defined. The main
interrelations of use of knowledge in the organization
on the foundation of basic competences are
established. Work with innovations in a personnel
management system is described. The role of
personnel in creation of the competitive organization
is investigated. Innovative platforms are determined
by an effective way of increase in activity of
personnel. The innovative control system of
personnel from the point of view of introduction of
innovations in activity of personnel is a main purpose
of such system. The innovative system promotes
providing the organizations by personnel, which
constantly generate the ideas for the benefit of firm,
effective use of their intellectual capital, professional
and social development of personnel for the benefit
of workers, the organizations and societies. The
effective combination of useful information,
innovative knowledge and competent, innovative
personnel in the organization will allow it to raise the
level in the market, to increase the competitiveness
and to increase the income
The article describes a system for managing the dynamics of national currencies exchange rates of the countries of the Eurasian Economic Union (EEU) in relation to the collective currency. The purpose of this method is achievement of equilibrium values of exchange rates and improvement of the state of trade balances of the countries of the EEU. The authors conclude that the application of the proposed system will lead to an increase in the interdependence of the dynamics of the exchange rates of the countries of the EEU. This will ensure preparation for further deepening of the intra-union integration
The article examines the degree of economic
efficiency of cultural institutions based on the example
of the Magadan Municipal Autonomous Institution of
Culture "Culture Center" - one of the largest in the city
and the region. Current issues are discussed and
proposed solutions are highlighted. A five-factor
model is used to quantify the effectiveness of the
cultural institution's activities, according to the
methodology of the Ministry of Culture of the Russian
Federation. Several methods for selecting factors in the
model are proposed. Applying the model, the
coefficient of economic efficiency of the researched
cultural object for 2014 - 2016 is calculated and the
factors influencing the change of this coefficient are
noted. The forecasted estimates of the coefficients of
economic efficiency of the Magadan Municipal
Autonomous Institution of Culture "Culture Center"
for 2017-2019 are calculated taking into account the
current trend of a reduction in budgetary financing and
a simultaneous increase of income from
entrepreneurial and other income-generating activities,
as well as a decrease of an economically active
population. The article proposes measures to increase
the activity, responsibility and effectiveness of
budgetary cultural institutions, to expand their
independence in the use of various funding channels.
This, ultimately, should lead to an expansion of the
range of services provided to the population, an
improvement in quality and the level of compliance
with client requests
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
In modern conditions of quantitative and qualitative
degradation of science in general and economics in
particular, especially in our country, the scientific
direction of "Controlling" stands out not only for its
activity, but also the rapid intensive and extensive
growth. This work is the summary of the main
publications of scientific results on controlling
obtained at the Laboratory of economicmathematical
methods in controlling of Scientific
and Educational Center "Controlling and
management innovations" of Bauman Moscow State
Technical University. We discuss the concept of
"method", "tool", "mechanism", "algorithm" in
relation to the Controlling. Adequate use of these
terms is necessary for the formulation of sound
scientific results, and to provide their perception of
the scientific community. Innovations in the field of
management in industry and other sectors of the
economy based, in particular, on the use of new
adequate organizational and economic methods.
Controlling in this area - it is the development of
relevant management procedures used and the newly
established (implanted) organizational and economic
methods to the task. Development, systematization
and application of modern mathematical tools of
controlling are the main theme of our work. We
have considered the problems of controlling new
areas - controlling risks, quality controlling,
controlling organizational and economic support for
control tasks in the aerospace industry, controlling
research activities. We have also obtained new
scientific results in controlling personnel and
ecological safety controlling
Production and processing of grains formed in the national economic system of the country a number of cereals-governmental sectors, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and role of the grain as a commodity in the state economy can not be overestimated. This product is totally liquid, which has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortage was covered by imports. According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article deals with the process of developing a complex of mathematical models and methods for evaluating alternative technologies for agricultural production (using the example of crop production), their software implementation, and the main scientific results of the project
The problems of import substitution, resource features of the agrarian economy, through which you can generate significant competitive advantage, are discussed. It is noted that low abroad interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is noted that our region has the most effecting rural industrial structure, the best country’s climate, enlarged crop rotation, cheap labor resources, extensive experience in agribusiness. It is proposed to perform a set of measures to reduce systemic risks in agribusiness
The article examines the traditional concept of outsourcing from the perspective of the characteristics of a public Corporation of the knowledge economy and building competitiveness. The author notes essential narrow interpretation of traditional outsourcing and examines a new, broader understanding of how the mobilization of intellectual and human capital, third party outsourcers for the benefit of the Corporation. Formation of the sector of the knowledge economy in Russia actualizes the importance of joint and coordinated problem solving connections intellectual, human and other intangible capital partners, who are provided with a number of activities as part of the mega business process associated with the production of intellectual goods and services. According to the authors, the development of outsourcing leads to a network form of business organization and mega business process is transformed into a network conglomerate, the capital of which is "adapting" to each other with the formation of a harmonious configuration of material and immaterial capital. Such configuration of capital we call capitulorum, as a new instrument for the realization of development strategy
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity