The study justifies the need for improving the competitiveness
of milk production in the commodity market,
identifies the key indicators of improving the competitiveness
of milk, which include the quality and level
of costs. A direct dependence of the efficiency of realization
of milk and incentives of operators of machine
milking (milkers) on the quality of the raw milk produced
is defined by means of the method of statistical
groupings. A correlation and regression analysis of the
quality of milk influence on a milker’s average
monthly wage has been done according to the data of
large and medium-sized agricultural enterprises of the
Krasnodar region. The study justifies the necessity of
reducing the cost of milk production as a factor increasing
the competitiveness of farm producers in the
regional market of agricultural products. Based on the
regression analysis, there has been revealed the influence
of the main factors of the internal environment
on the cost of raw milk production in agricultural organizations
of the Krasnodar Region; a direct relationship
between the level of specialization of dairy farms
and their competitiveness has been defined. The article
marks priority directions of increasing competitiveness
of agricultural producers, including improvement
of the quality and level of safety of raw
milk, use of innovative equipment in the process of its
production, cost reduction, development of measures
of administrative responsibility for the falsification of
dairy raw materials
The article reveals and confirms the necessity for provision
for impairment of tangible assets. Inadequate valuation
of provision for impairment of tangible assets or
its non-reflection in accounting leads to the distortion of
all forms of accounting (financial) statements, except
for cash flow statement. Because of it, there is a distortion
of the information provided to reporting users. Also,
the article describes the main legal and theoretical
ideas about provision for impairment of tangible assets
in the organization; a comparative analysis of domestic
and foreign practice of creating reserves for impairment
of tangible assets. More advanced and practical methods
of creating reserves are developed; degree of impact
on the financial (accounting) reports the creation of
reserves for impairment of tangible assets in the organization;
summary of the importance of the audit with the
creation and use of provisions for impairment of tangible
assets
In 1970 in the journal publications of "Forbes" and
"Business week" the term of "startup" appeared,
which later became popular in the scientific and
business literature. Startups are the organizations,
which create a new product or service under
conditions of high uncertainty. In the last 25-30
years, due to Russia's transition from a planned
economy to the mixed, many researchers and
practitioners in the field of management, economics
and entrepreneurship are concerned of some
questions of small business, including production. It
is particularly acute problem of deaths of Russian
small businesses: only three out of a hundred small
businesses manage to survive for more than 3 years.
In addition, one of the main reasons, why we have
such statistics, is management deficiencies and
administrative errors, which are studied in this
article. We are primarily interested in small
manufacturing plants and problems of development
in the early stages of the life cycle. In the literature,
it has been given just little attention. A small
production company is a company associated with
the production organization or incorporation of the
product / technology in the production process. We
regard the small production companies at an early
stage of development, working in the field of
mechanical engineering, instrumentation, energy,
telecommunications, robotics, materials production.
In this work, we analyze the first foreign and then
domestic research on small business, discuss the
problems of management of small industrial
enterprises in the early stages of the life cycle (based
on the results of our questionnaire studies) and as an
example, consider the story of a startup - All-Union
Center of statistical methods and Informatics of
Central Board of the All-Union economic society
(now - Institute of high statistical technologies and econometrics of Bauman Moscow State Technical
University)
The article examines organizational and economic
preconditions of the increasing of innovative activity
of the personnel of a company in the modern
conditions of managing. We have substantiated
conclusions about the necessity and the importance of
the development and the implementation of the
corporate system of innovative-personnel management
at the production level. We present specific proposals
on the formation of the key system-oriented blocks, the
basic elements of which in their totality and
interconnection will contribute to efficient
implementation of management decisions on
innovative capacity of production through the change
in labor behavior
The present stage of the development of agrarian and
industrial complex of Russia is characterized by activization
of processes of intereconomic cooperation, vertical
integration, promoting structural reorganization of agrofood
subcomplexes, transformation of the exchange and
distributive relations, activization of investment processes
and innovative modernization of production and technological
base of agro-industrial production. In the conditions
of preservation of disparity of the prices of an
agricultural and industrial output, structural disproportions
in a level of development of branches of agrarian
and industrial complex, an unstable financial position of
many agricultural producers, growth of cost of credit
resources of the most demanded strategy of the integrated
growth is. Vertical integration acts as a way of structural
modernization of agrarian and industrial complex
meso - level due to creation of associations which participants
form a complete production and cost chain. Formation
of the vertically integrated business groups in
agrarian and industrial complex of Russia promotes consolidation
of the capital, considerable reduction of level
of transaction expenses, growth of controllability of the
relations of an interindustry exchange and distribution,
and respectively and to growth of competitiveness of
subjects of agrobusiness, the enterprises of the food industry.
One of the key problems of domestic agrarian
and industrial complex still remains the problem of nonequivalence
of an interindustry exchange connected with
serious structural disproportions with backwardness of
the institutional environment of subcomplexes, and also
with deficiency of instruments of state regulation of interindustry
transaction
For many consecutive years, one of the main violations
on the results of external quality auditing control is the
improper validation of the going concern. Our studies
have shown that this problem is caused by two reasons.
First, this is the normative regulation lack of
signs of going concern’s violation. Secondly, this is
the unreasonably high role of professional judgment of
auditor in identifying and assessing the significance of
features of possible liquidation (bankruptcy).
The article summarizes the relevant aspects of legislative
regulation of going conсern, based on the innovations
of recent years. There is substantiated the assessment
of the non-compliance with legislation on the
net assets and share capital formation, with payment
discipline, violations of other regulations influence the
probability of forced entity liquidation. To solve the
second problem key inadequate identification and assessment
of the significance of the going concern features
risks have been highlighted. The main directions
of internal standardization of going concern’s auditing
are suggested and substantiated. The implementation
of these proposals will ensure the auditing principles
of objectivity, due diligence and sustainability
The article highlights the results of the analysis of
deferred taxes as indicators of the accounting financial
statements, reflecting payments to the budget for
income tax agricultural organizations. The importance
of deferred tax assets and deferred tax liabilities as a
key marker of efficiency of the tax policy of the
agricultural organizations is emphasized. Its
inefficiency can be judge by excess of deferred tax
assets over deferred tax liabilities, which is seen as a
temporary diversion of funds from the market, which
has zero profitability. The conclusion was made about
the improvement of financial stability and liquidity of
the organization under the influence of deferred tax
liabilities and the deteriorating financial situation,
financial stability and liquidity under the influence of
deferred tax assets. The effective income tax rate of
the agricultural organizations of Krasnodar territory is
determined; it does not exceed 3% and differs from
general because of tax benefits, deductions and tax
policy. The basic causes of appearance of temporary
differences are identified by types in the account of
the agricultural organizations. Typical errors in
accounting for deferred taxes are described. A refined
form of the report on financial results containing transcript
of profit before tax from non-agricultural activities,
with the aim of monitoring the relationship of
accounting and taxable profit in the agricultural organizations
At the Department of "Economics and organization
of production" at the end of XX - beginning of XXI
centuries created the scientific school in the field of
organizational and economic modeling,
econometrics and statistics. The same name section
of the department oversees the teaching of the
relevant disciplines. The Laboratory of economic
and mathematical methods in controlling of the
Research and Education Center "Controlling and
innovation in management" of Bauman Moscow
State Technical University conducts research in this
domain. This article is devoted to the activities of
the scientific school, conducting research, and some
of the results. We start with a discussion of the
definitions of terms, which we use. Organizationaleconomic
modeling - scientific, practical and
academic discipline which devoted to the
development, research and application of
mathematical and statistical methods and models in
economics and management of the national
economy, especially in economics and management
of industrial enterprises and their associations. The
term "economic-mathematical methods and models"
has close content. Statistical methods in economics -
the subject of econometrics, the base of which is
applied statistics. Organizational-economic
modeling and econometrics are discussed as a
theoretical and practical trainings and discipline. We
developed textbooks and manuals on the
organizational and economic modeling,
econometrics and statistics. We have conducted
theoretical research and development of applications
in the field of organizational and economic
modeling. In particular, the prediction is regarded as
one of the management functions in industry. We
study the problem of stability in the models and
methods of development of strategy of the enterprise. For prospective organizational and
economic mechanisms of management of industrial
and economic activities, we proposed design based
on solidary information economy
In the context of the objective existence of risk and
economic, human and other losses related with it, there
is a need in a specific mechanism, which would allow
the best way to predict the damage caused by the
emergency. These risk management tools in
emergency situations are monitoring and forecasting.
In this research work, time series are used as a signal;
they contain information about the number of fires in
the Karachayevo-Cherkessia in the period of 1983-
2014. In solving the problem, the authors applied
wavelet tools for data cleaning from noise, anomalies
that have provided quality model building reliable
forecast - possible number of fires in one quarter
ahead. This example shows that for the construction of
this forecast there is no need for a rigorous
mathematical model specification, which is especially
valuable in the analysis of poorly formalized
processes. We have noted that most of the tasks in
emergencies fall into this category of processes
Small agrarian and personal peasant farms present an
important segment of agricultural production along
with other subjects. Their role is becoming more
prominent with the increasing of their own production
potential. Nevertheless, their resource base remains
very weak, the basic means of production are
worn out, and many of them are unable to improve
technical equipment. In this segment, leasing options
are limited, there are problems in logistics management,
and small entities do not have market power in
the market of production resources and in products
marketing. The lack of collateral generates high cost
lending and permanent bankruptcy. On the other
hand, it is noted that small entities have a large diversity
of organizational and legal forms, an informal
control system high interchangeability of production
functions, they combine the status of the owner and
the manager. They significantly reduce the social
tension in rural areas; they play a significant role in
import substitution. Characteristic features of small
agricultural farms (SAF) are high autonomy, independence,
self-protection from environmental factors.
They spend little money on creating jobs, have
low fixed costs and independently overcome the difficulties.
However, an underdeveloped industrial
infrastructure of small business hinders the improvement
of the technological level. They work
with constant external interference, which reduces
their production efficiency and market competitiveness.
All of them highly depend on local production
conditions, capacity of territorial markets. Low level
of cooperation of participants SAF significantly limits
the number of sales channels, increases the volatility
realization. The analysis showed a high need for realization of the revealed reserves of efficiency
growth