The baking industry is a strategically important
industry for the state. In low profitability of
production, insufficient renewal of production base of
the baking enterprises we are seeking ways to
modernize and improve efficiency. To solve these
problems the authors propose the improvement of the
system of business management based on the concept
of controlling in which the factors influencing the
development of the bakery industry, serve as the
baseline for strategic planning and operational
management. They define necessary conditions for a
comprehensive update of the industry. The article
presents the factors influencing the development of the
bakery industry, classification of these factors and
indicators characterizing them. It examines the
interaction of external and internal factors, the
necessity of considering the influence on the activity
of the industry factors such as consumers. The
peculiarities of the impact of the most important
industry factors in their relationship. A comprehensive
assessment and the effects of the factors considered in
the implementation process of the controlling system
will allow companies to control costs, evaluate risks,
reveal the inner potential and to use available reserves
The features of the process of functioning, development
and regulation of agricultural growth of small
agrarian farming forms (SAFF) with the participation
of the state are discussed. It is noted that systematization
of features of small agricultural farms plays a
big role in the increasing of economic efficiency and
state regulation. It is said that in certain circumstances,
the same features can have both positive and negative,
problematic impact, so the authors conducted
their separate classification. They consider a great
influence of SAFF on local development, rural employment,
tax and social preferences, opportunities
of cooperation, low costs and risks to create new
jobs, informal management, combining the functions
of manager and owner in one person, a high sensitivity
to government regulation, protection of the population
from the local monopoly of employers, selfdevelopment,
responsibility, self-defense from external
factors, and others to be positive. But SAFF
work in the environment of perfect competition in
the absence of market power, low, often only declared
security, an underdeveloped industrial infrastructure
of small farms, a high probability of unauthorized
interference from shadow entities, supervisory
bodies, local bureaucracy, institutional limitations
in the access to information, counseling material
and financial resources, low mobility, small size of
economy, high dependence on local conditions, capacity
of local raw material and consumer market,
limited distribution channels, permanent market volatility,
distrust of the practice of production and consumer
cooperatives, the scarcity of capital, problematic
accessibility to financial instruments, the high
cost of credit, low legitimacy, the credibility of the
decisions of the local bureaucracy is considered to be negative
The relevance of the study is due to the fact that in
modern conditions the question of the effectiveness
of tax accounting, the optimal model of its interaction
with management accounting, as well as enhancing
the role of the tax administration, tax optimization
at the level of the entity and the construction
of the administrative account for tax purposes
are particularly acute. As a consequence there is the
need to investigate the bookkeeping and fiscal accounting
data harmonization with the aim of taxation
control, analysis, management and optimization.
This problem is solved through organization
and fulfillment of management accounting playing
the key role in data consolidation in the unified
information system to solve the arising problems.
The paper presents the theoretical and methodological
aspects of management accounting aimed at
taxation optimization. The scientific and methodical
approaches and recommendations presented in the
article allow extension of the theoretical understanding
of the tax and management accounting
systems, increase the range of missions in management
accounting tasks related to tax optimization
and effective management of tax liabilities of the
organization. All this will enhance the analyticity of
information, the effectiveness of management decisions
in the field of taxation. The provisions of the
article can be used in the practice of accounting and
economic services organizations, audit, consulting
organizations
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
Industrial region passport is a comprehensive
information tool for forming the sustainable consistent
conception about the industrial economic sector of
administrative territorial unit for third-party users. This
content is being formed by taking into account
following elements: maximum completeness of the
provided information, minimization of the facts
distortion and empirical data; simplicity and clarity of
the data provided in an accessible form with
informative and illustrative material; classifier by
potential users’ interests’ availability. In the article,
exemplary structure of the industrial passport
according to the developed requirements is proposed.
In addition, the formation of a working group in the
structure of economy sector government bodies is
proposed; its tasks include organization and carrying
out the relevant works. The article describes a
proposed phased-gradualist procedure for creating the
industrial passport of the area or district. The
developed industrial passport can be used: in the
investors attraction activities to the regions with an
industrial orientation of the economy; within industrial
exhibitions, convents and conferences conducting; as a
tool for operational diagnosing a certain industrial
potential; as a tool for information accumulating for
comparative analysis of the industrial sector
functioning in the territorial and temporal dimension;
among with other complex tools for the area
investment attractiveness increase; as a reasoning element
for project platforms necessary for the cluster
forms of industrial production organization
Nowadays, the economy of the country has taken a
direction towards import substitution in its development.
The development of the domestic information
technology and software is one of the priorities. The
article analyzes the state of the domestic market, development
of geographic information systems developers.
The possibility of import substitution of foreign
software products by spatial data analogues in Russia
is considered. As objects of analysis became programs
such as GeoGraf, InGeo, GeoMixer, ZuluGIS, IndorGIS,
Panorama. As a result of the analysis we revealed
that there are a lot of problems in the way of the full
import substitution of foreign GIS, such as the specialization
of domestic GIS, a weak marketing strategy
for the distribution to market of software products,
crudity of interface. However, the potential of development
of domestic GIS is very large. One of the main
advantages of the Russian information technology in
the processing of spatial data is that developers can
respond more flexibly to changing market conditions
The integration of producers of raw materials and its processors into the agro-industrial complex is connected with the social division of labor, its specialization, the need for interaction between specialized branches and types of agro-industrial production. Agrarian enterprises are united in an effort to reduce the risk, the emergence of which depends on the climatic conditions, the spontaneity of the agricultural market, the dictates of processing enterprises, the need to increase the competitiveness of production. In the Russian practice, there were various organizational forms of integration, differing in the nature of economic ties between participants, the degree of independence of the enterprises entering the association, the combination of centralization and decentralization of management. Conventionally they are divided into associative - "soft" and corporate - "hard." The "soft" forms of association include as-association, union, non-profit partnership and strategic alliance. They can effectively function at the interregional level. A rigid type of integration ties is characteristic for combines, concerns, trusts, holdings. Agricultural consumer cooperatives are voluntary associations of legal entities and individuals residing or operating in a certain rural area on the basis of membership and pooling of money units in order to meet the needs of members in credit resources and other banks services. The conditions for the emergence of sustainable integrated associations in the agroindustrial complex require qualitative and quantitative analysis based on mathematical modeling
It is said, that small agrarian economy takes an important
place in the market economy, creates new
jobs, new sources of income in excessing labor resources
of the rural sector .The transformational
stages of small business development, motivation of
starting up cooperation, conditions of formation of
mixed economy is discussed. The development of
diverse economic forms is considered here. The main
ones are: small agricultural farms with low technical
and energy equipment of labor, low level of mechanization
and high level of manual labor. Small agricultural
businesses were developed in the provision
of production services in agriculture; the production
of small agricultural forms of management that are
embedded in a complex system of relations between
technological specialization with medium and large
businesses; small farms, which are independently or
in cooperation aimed at commercial implementation,
development and realization of innovations. It is
shown that today's best practices in support of small
business implement a number of avenues to reduce
tax contributions to the pension funds of entities that
use high technology; the use of tax holidays on property;
the abolition of tax on profits of small industries,
obtained through the sale of paper funds and
other assets; the extension of preferential privatization
rented small industries of real estate, with exemption
from payment of tax on value added; the
provision of annual financial aid packages to small
businesses; the transfer to the budgets of the municipalities
collected payment for the sale of patents
from small entrepreneurial activity and other areas of
support. The necessity of improving the economic
instruments, replacement of the existing inefficient structure of domestic small entities, a greater motivation
in creating new jobs, raising the living level of
participants of subjects of small forms of managing
The article investigates a relation between the
company`s innovation capacity and its integration
strategy. The author considers main elements of
innovation capacity: access to new technology,
dynamic entrepreneurship, reproducible competitive
advantages, supply of complementary goods. Further
in the article main forms of corporate integration are
being analysed: from zero integration to “mild”
integration in the form of entrepreneurial networks and
“strong” integration in the form of M&A. The author
analyses the effect of different integration forms on the
elements of a company`s innovation capacity and
makes a conclusion that integration may serve a
purpose of increase of innovation capacity by creating
a synergistic effect which is shown in increased
company`s potential and reduced transaction costs.
Stronger integration means stronger synergistic effect
and its effects. However, the author shows that “mild”
forms of integration through entrepreneurial networks
and strategic alliances may be the most prospective for
further research because such forms of integration
allow to affect all the element of innovation capacity
without sufficient costs of implementation of
integration strategy
We are developing a new organizational-economic
theory - solidary information economy, based on
the views of Aristotle. The name of this theory has
changed over time. Initially, we used the term
"nonformal information economy of the future",
and then began to use the term "solidary
information economy." In connection with
Biocosmology and neo-Aristotelism preferred is an
adequate term "functionalist organic information
economy". This article summarizes the first phase
of work on the solidary information economy. We
have analyzed the array of publications. The main
problems are discussed, the solution of which is
devoted to research related to the considered basic
organizational and economic theory. The founder
of the economic theory is Aristotle. We discuss
Aristotle's positions, on which the economic theory
is based, in particular, solidary information
economy. We prove that the market economy has
remained in the XIX century and the mainstream in
modern economic science - justification of
insolvency of a market economy and the need to
move to a planned system of economic
management. We examine the impact of ICT on
economic activity. We develop the approaches to
decision-making in the solidary information
economy. On the basis of modern decision theory
(especially expert procedures) and informationcommunication
technologies people can get rid of
chrematistics and will understand the term of
"economy" according to Aristotle