The problems of warehouse service for the market of fruit and berry products in the Krasnodar region are analyzed in the article. It is established that one of the primary issues of further development in both general crop growing and gardening is providing with the qualitative modern warehouse capable to consider all features of products range. The lack of agricultural producers using own storages which meet high technical production requirements, is that region logistic centers set inflated prices which force producers to sell products at adverse price conditions. Warehousing costs and postharvest processing are so high that storage of production becomes uneconomic in the long-term period. Tendencies and prospects of regional production growth and sale of fruits and berries in interrelation with development of warehouse infrastructure are characterized. Considerable discrepancy of growth rates of the available and entered warehouse infrastructure to the growing regional needs for production of plant growing is observed. First of all the following is connected with reorientation of the region from market import-oriented strategy on import substitution. The measures of the state support of warehouse infrastructure aimed at providing effective development of the market of agri-food products are presented. Factors and the directions of development of warehouse infrastructure of the market of fruit and berry products in the Krasnodar region are revealed, the perspective directions of development of the studied branch are defined. It is necessary to consider growth of efficiency of the applied intensive technologies, activization of investment processes in the form of new methods of warehousing, and also growth of level of automation as a condition of warehouse infrastructure improvement in the Krasnodar region, that will promote decrease in warehouse costs and increase of competitiveness of the organizations
Problems of corporate culture diagnostics in the food
enterprises located in the Saratov region have been
studied in the article, as well as theoretical and regulatory
framework. They are identified overarching aims
of corporate culture management. The purpose of the
article is a statement of the results of corporate culture
monitoring in 18 large and medium-sized enterprises.
In the process, a number of specific methods were
used: monographic, expertise, diagnostic level model
"Bulb", survey. The working hypothesis was in that
the management companies often regard a corporate
culture from a formal position, overseeing the administrative
procedures. At the same time deep "layers of
a bulb" remain unaffected. It leads to organizational
and psychological difficulties, disruption of business
communications, lower productivity, high employee
turnover and to escalation of costs for training newly
recruited employees. It has been revealed experimentally
that the employees have trouble picturing corporate
culture, seeing for its manifestation only regulations,
standards and symbols. The authors have developed
and have proposed criterion of estimation the
management methods and point scale to estimate social
impact of corporate culture diagnostics activities.
The necessity of rethinking the nature of this phenomenon
by headquarters in order to improve the efficiency
and sustainability of the large and mediumsized
enterprises is grounded
Special features of the development of the methods and management tools system, which enable to put into practice the system integration of different aspects of the activity, rationalization of functioning of all subsystems and levels of management of a modern industrial enterprise are examined in the article.
The key functions of the integrated system of tools and methods of an enterprise are reflected. It is also indicated, that the integration itself acts as the state of connectivity of the differentiated parts
The article discusses approaches to differentiation of agricultural enterprises of the Krasnodar region on the production potential. As the object of study we have selected 640 agricultural enterprises of the Krasnodar region for 2013. Cluster analysis allows visually differentiate organizations in economic parameters. The advantage of this approach is evident when analyzed a large number of organizations and performance. It is preferred that clustering is made using hierarchical cluster analysis and k-means. The results of clustering agribusiness enterprises of the Krasnodar region on the main economic indicators were given. During the analysis, we revealed that the AIC enterprises of the Krasnodar region generally form five clusters. Cluster 1 is characterized by a very high level of development of the productive capacity of agribusiness enterprises, consists of 12 organizations and is defined as "extra large" organization. 2nd cluster is characterized as "large", it includes 25 agricultural enterprises. 3rd and 4th clusters - as "average", they account for 60% of the acreage, 52.6% of fixed assets for agricultural purposes. 5th cluster is represented as "small", is a leader in the number of organizations - 371 units and contains a minimum number of employees - 30 people. It is assumed that these approaches can be used for analysis of agricultural organizations of the Krasnodar region with different levels of specialization and in other studies
In the article we have clarified the content of the subsystems of the market of poultry products on the organizational and functional characteristics, exam-ines the factors that influence its market fluctua-tions; we have also proposed the formation of a regional poultry cluster and information-logistics center
The main indicators of the state of the dairy industry
of the Krasnodar region are given. The results of the
marketing research of consumers of the dairy
products market of the Krasnodar region are
considered. The article reveals reasons for dairy
products appeal, reasons for rejection of dairy
products, distribution channel structure, consumer
preferences for types of dairy products, the
frequency of purchase, the level of consumer
satisfaction by dairy products range, consumer
preferences for manufacturers of dairy products,
consumer opinion about the price and quality of
dairy products, characteristics of consumers portrait
by sex, age, education, occupation, place of
residence. The necessity of diversification of
activities of agricultural producers, which is a
process of allocating funds to be invested between
different objects of investment that are not directly
linked is substantiated. The possibility of processing
of milk by agricultural producers of the Krasnodar
region to meet the basic needs of the population and
guests of the Krasnodar region and the further
formation and development of the market of dairy
products in the region is pointed out. The investment
project for construction of a dairy plant is presented
and the prospect of its implementation and
compliance with consumer preferences is considered.
Negative trends in the dairy market are noted. The
prospects of development of the dairy products
market of the Krasnodar region are indicated
In this article, we have given the strategy of diversification
of agricultural production assuming addition of
traditional branches of specialization by new branches;
the priority direction of diversification of activity of
development of rural territories - construction of
greenhouses and cultivation of vegetables has been
described. The constructive calculations confirming
economic feasibility of the investments directed to the
diversification of activity of the enterprise connected
with cultivation of tomatoes in greenhouses are made:
range of prices for products is considered (tomatoes),
calculation of needs for investments is made, future
payments on the credit are calculated, need for personnel
of future project, potential efficiency of implementation
of the project on cultivation of tomatoes, the net
specified value of the investment project and the discounted
payback period (calculation of NPV and IRR
of the investment project) is defined, articles of expenses
are submitted, the main indicators of profitability
are considered, it has been defined as far as the
project is sensitive to change of cost of investments on
NPV indicator
In a competitive environment an effective measure of successful business management is diversification. This article discusses issues related to the expansion of the production activity of JSC "Slavprom" in the Slavic area. JSC "Slavprom" is a modern Vineyard and winery with a processing capacity of 6,500 tons of grapes per year. In the production activity of JSC "Slavprom" there is a number of problems: the low profitability of production; high levels of debt capital; insecurity own wine materials. As a way out of the crisis, the article examines the issues related to the expansion of industrial activity - the introduction of the production line of children's grape juice. This event will provide annually about 119.4 thousand. Liters of juice, and the five-year period - 597.0 thousand. L. Economic valuation of the project shows that the project is economically and socially effective, profitability is on average 23.3%. Discounted payback period at a discount rate of 14% is 20 months. Implementation of this project contributes entering new markets for JSC "Slavprom" with high quality and highly liquid products at an affordable price, replenishment at all levels and creating new vacancies
The higher the level of quality achieved, the greater the control size - this is the paradox of the classical theory of statistical control. A possible way out is to move to the technical policy based on economic characteristics. Shifting control to the consumer may be economically profitable. We have considered two variants of technical policy - increasing lot size and replacing defective product units at the consumer
DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the
application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life