Practice shows that the level of development of small
agricultural farms is an important indicator of favorability
of the conditions created by government for
development of production and rural territories.
Conversely, the degree of development of rural areas
has an impact on the development of small agricultural
entities. It is necessary to increase the independence,
motivation, municipal authorities in socioeconomic
development of given territories. However,
today, there is a relative decrease in the level of support
for small businesses. Since 2007, the Support of
agriculture in our region has grown almost by three
times, but small agrarian business grew only by
34.3%, that is, in fact, observed as a negative trend,
when adjusted for inflation. Without a system of
state support of small business it is problematic to
conduct a correct reproduction of the herd and to
increase the volume of industry’s output. Such situation
results in: lower rural incomes, especially in
private subsidiary farms; the number of jobs, increase
of unemployment, social tension in society,
and a negative effect on the regional economy. It is
necessary to improve the economic mechanism of
state support of small businesses, to improve the
conditions of lending and investments, to create conditions
for increasing production of marketable
products and new jobs, to increase rural employment,
to improve the system of cooperation in production,
processing, storage, transportation and sale of products
to small businesses, to improve social infrastructure,
to improve the quality of rural life. The authors
have developed and offered corrective suggestions
for implementation of the regional target program of
development of small forms of businesses for 2016-
2020 with the definition of deadlines and funding, by blocks of the organization of competitive production,
support for family farms, system of agricultural
cooperation, and marketing of commercial products
Theoretical aspects of the regional housing market
formation are considered in the article. It is noted
that the economic reform of our country has shifted
to regional level of practical social tasks to ensure
the population to affordable housing. Housing construction,
until recently, acted as the growth driver of
the entire economy. Therefore researching of the
economy effect on the housing sector on effectiveness
in the development of the regional socioeconomic
system is very up-to-date and is in great
demand. The authors present the region definition as
a complex multilevel structure with its own economic
environment, dynamics of development, made
through part of the national economy. The article is
setting goals for regional development construction
housing market. With regard to the housing market,
they have identified the general economic, investment,
social, stimulating, informational, sanitizing,
providing, backbone, space-educational and regulatory-corrective
function. In addition to the aforementioned
features they have included in this list and the
control and regulatory function, it is designed to
promote greater efficiency in the use of land for construction
of housing, the balanced demand, preparation
of proposals on the local residential market, coordination
of other listed functions. To the specific
functions they include measures to expand the market
segment, the diversification of the construction
business, strengthening relationships with other regional
participants in the housing markets, the increasing
role of the region in the economy of the
country
This article is devoted to problems of interaction of
divisions of large corporation, features of automation
of business processes. The example of the developed
algorithm of loading of the document is given. The
article shows the operation of introduction of
software of automation in processing of documents of
business process. The developed software carries out
four main processes: verification of data; correction
in the file of technical mistakes; loading of the file in
a portal and the notification of responsible experts
department of marketing communications. This
software solution supports function of unloading of
the reports reflecting all perfect actions of employees
with the document. This allows head managers to
possess always actual information, and understand at
what stage of start of the advertizing company the
document is. Automation of business processes will
provide high-quality performance of process at an
optimum level
The article examines the role of innovation in enhancing
the competitiveness of individual firms (enterprises), and
accelerate the growth of the national economy. The aim
of this work is to identify and analyze the relationship
between innovation and export performance. To achieve
it evaluated Russia's innovation capabilities, take into
account the risk associated with high exposure to the
domestic economy from the export of fuel and energy
products, the comparison of scientific-technical state of
Russia with other countries on such indicators as the
inclusion of human and financial resources in research
and development work, the level of exports of
technology-intensive goods and services
The article examines the issues of functioning of private
pension funds (NPF) as an alternative in relation
to the state pension system of institutions of social
protection of the population in the current economic
environment characterized by increasing process of
financial globalization and instability, closing the external
financing channels, political threats and challenges
from the United States and a number of countries
of the world economic community. The study
shows that the pension services industry is evolving in
harsh business environment and constant transformation
of the legal and organizational nature; modern
stage of reform that is aimed at the formation of multipillar
pension system to improve the retirement security
of citizens; It appears unfavorable for the activity of
Russian NPF demographic statistics. It was investigated
that the investment potential of the largest Russian
NPF as suppliers of investment resources on key indicators
reflects the success of the business development
of large funds. Abstract investment strategies and
structure of the investment portfolio of NPF, which is
dominated by the corporate sector bonds and funds
placed in bank deposits. The potential expansion of
the investment portfolio is evaluated at the expense of
NPF implementation of securitized transactions. There
is objective evaluation criteria of NPF given the state
of the operational environment
The analysis of production of grapes in the Krasnodar
region has been presented in the article. Calculation of
optimization of production of grapes in Yuzhnaya agricultural
firm is carried out. Relevance of research
was caused by the fact that now the prompt growth of
economy forces the enterprises to optimize, improve
and introduce new technologies in the production to
remain in the market and to be competitive. We have
done calculations in the Optim v program. 2.0., where
actual data of the areas of vineyards, gross vintage and
costs of work of productions of grapes have been entered
in office "Progress" of Yuzhnaya agricultural
firm. Having made calculations, the optimum plan of
production of grapes has been received. Based on these
results, the recommendations about optimization of
production of grapes are provided in article. One of
them consists in restructuring of the areas of separate
grades of grapes Shardone, Tsetronny Magarach, the
Firstborn Mgaracha, Pino-Blan, Riesling and
Rkatseteli. Such changes will allow to increase gross
vintage, to reduce work costs of 16,4% and to increase
profitability of the enterprise. The saved appliances,
thanks to reduction of expenses of work, can be redirected
for purchase of new, more productive grades,
acquisition of modern machines for production and
cleaning of grapes that will be to promote increase in
gross vintage, to expansion of production and as a result
increase in profit, the company will become more
competitive
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 the article, we reveal functions and value of consolidation
of the reporting. The review of approaches to allocation
of stages and procedure of formation of the consolidated
financial statements of group of the companies is
submitted. We have also revealed the conditions of effective
and reliable consolidation. Need of application of
IFRS for obtaining authentic information in the consolidated
reporting is proved. Need of creation of uniform
system of the account and reporting, application of uniform
accounting policies for group of companies is emphasized.
Recommendations about drawing up such accounting
policies are made. For this purpose, we recommend
to develop uniform methodology of maintaining
the account for groups of companies. Components of
uniform methodology of maintaining the account and requirements
imposed to it were revealed as well. Options
of transformation of the accounting reports made under
RAS in the reporting under IFRS are considered, the
choice of model of formation of the reporting according
to IFRS is proved. The structure of formation of a unified
plan of accounts for group of companies, but separate
for RAS and IFRS is presented. It has been proved,
that application of separate books of accounts allows carrying
out transformation procedures more quickly, qualitatively,
with high degree of analyticity. The article also
offers a group of accounts on sections of a unified plan
of accounts for the account on IFRS
In terms of financial instability, contributing to increase
in risks associated with conducting a business
activity on the territory of the Russian Federation,
there comes the need for the settlement of the procedure
for reflection of information about the risks of
the economic activity in financial statements. This
article discusses the concepts of risks, their impact on
the performance of financial accounting. There is a
classification of risks: legal, country, financial and
regional, their special features. To reduce the decline
of the economic performance of the organization a
variety of activities was offered. One way to solve
this problem is the creation of reserves. For this purpose,
various options for the establishment of reserves
to reduce the impact of risks of the organization
are considered in the article. The first option is
the creation of reserves at the expense of the cost of
production where the reserves are formed on the
credit of account 96 "Reserves of forthcoming expenses".
The second option is the reservation of funds
as a reserve capital: reserves are formed on the credit
of account 82 "Reserve capital". The third option is
the creation of reserves due to other expenses; such
reserves are used to adjust the value of assets. The
article provides the calculation of the valuation of
receivables. Based on data of accounting balance and
the report on financial results of the buyer-debtor the
calculation was carried out for the assessment of the
credit risk for the organization, which the debtor must
repay the debt to. Calculations are based on the
methodology of the scientists of the Department of
theory of accounting of Kuban State Agrarian University
At present time, when mankind is in postindustrial
phase characterized by constantly changing economic
conditions, intellectual resources are in the foreground
as key factors of economic development. This means
that knowledges and skills have crucial significance in
achieving economic success. The article reveals the
theoretical basis of the concept of human capital,
which appeared in the middle of the XX century as a
narrow definition and which has been expanding over
time. In this article human capital is considered as a
key factor of economic competitiveness of a modern
state. International experience shows that the world
leading countries in socio-economic development are
the countries with a high level of education, health,
science and culture. The share of human capital in the
national wealth of these countries exceeds 70% as a
rule. At the same time, there is a significant depletion
of human capital in Russia as a result of substantial
understatement of its value, which is a very big mistake
that has devastating economic consequences for
our country in the future. The main emphasis of this
article is focused on the further developing of human
capital as a priority factor of socio-economic development
of our country. The article offers to consider investments
in education, culture, health, scientific researches
and innovative developments as the main
field of public and private investments