The article reveals the basic concepts, purpose and
classification of HRM systems used to manage the
organization's staff. The analysis of the international
and Russian market of HRM-systems and selected
alternatives (seven information systems) of this class
focused on the Russian practice of large and mediumsized
businesses has been performed. The process of
implementing an information system involves
selecting the system that best suited to the needs of the
business. For this purpose, there were developed
evaluation criteria of information systems and their
importance for the company. This stage of research
was conducted through a survey of experts from
among the University staff and practitioners. As a
result, we have obtained the matrix of evaluations of
alternative information systems of HRM and selected
class "1C: Salary and personnel management 8".
Research demos of the selected HRM system allowed
developing a functional model, presented in the form
of complex diagrams of cases of modeling language
UML 2.0. The developed diagrams clearly reflect the
allocated subsystems and their functions, as well as the
relationship between the actors of the process and
system functions. Summarizing the experience of
implementing similar systems, we composed a smartchart
showing the main stages of its implementation.
The results have practical value and can be used by
companies of the considered business segment as
specific recommendations
The article proposes a method of estimating grade rating of competitiveness of the food industry
In modern conditions, housing and communal services,
on the one hand, the urgent need of carrying out a
comprehensive mo-modernization of the entire infrastructure,
and on the other hand, with the intensification
of the implementation of innovations manufacturing
techniques, it can be one of the points of sustainable
growth and development of domestic economic.
These circumstances determine the relevance scope of
this article. The article identifies the main control
housing and communal services – housing fund as well
as the composition of the institutional agents carrying
out its operation. It was found that the current management
practice does not meet the requirements of the
market and fundamentally change the conditions of financial
and economic activities of its institutional
agents, and the results of ongoing reforms in this area cannot be considered satisfactory. We defined targets
development of innovative potential of housing and
communal services, and its compliance with the investment
activity of its institutional agents. We revealed
the most significant changes, which should be
based on the innovative vector of development of this
sphere. We substantiated composition of quantitative
and qualitative indicators of the system for conformity
assessment of the innovative capacity of the sphere of
housing and communal services of the investment activity
of its institutional agents. The article substantiates
the need to develop science-based concept of innovative
development and comprehensive modernization
of the infrastructure of housing and communal
services and the feasibility of pilot innovative projects.
It is concluded that the successful implementation of
pilot innovative projects can become the starting point
for turning the sphere of housing-communal services,
but one of the stable points of growth of the domestic
economy
The study does a comprehensive analysis of the milk
market in Russia and Krasnodar territory under conditions
of a food embargo; defines the influence of the
food embargo on the possibility of import substitution
of milk and dairy products , and does an assessment
of factors affecting the increase in the efficiency and
competitiveness of the dairy sector, including the
quality characteristics of the products, the possibilities
of using natural milk substitutes, the environmental
safety of raw milk. The study gives the estimation of
milk self-sufficiency in Russia and identifies the opportunities
to compensate for the missing volume.
There has been done a comparative analysis of the
subjects of the Russian Federation in terms of development
indexes in the industry of dairy cattle breeding
in the agricultural organizations, which found competitive
advantages of Leningrad Region in milk yield
per cow and Vologda region in feed conversion.
The study reveals poorly equipped genetic testing laboratories
and animal breeding quality control of milk
in most regions of the Russian Federation . It states
that the economic crisis in Russia has caused acceleration
of inflation and a rise in prices for milk and dairy
products in the consumer market; the purchasing power
of incomes of the population (commercial equivalent
- drinking milk) has declined. In order to develop
the milk market and the implementation of policies of
import substitution it is necessary to improve the system
of state regulation of the agrarian sector, including
the creation of favorable conditions for the development
of public-private partnership, ensuring the
availability of credit resources, the adaptation of the
regulatory framework governing the market relations
in the agrarian sector, support for high-performance
production sites, as well as the implementation of the
policy of agricultural protectionism.
The article substantiates the need for an accelerated
informatization of the national system of professional
development for science-intensive and high-tech
industries, as one of the important components of the
process of reforming the Russian economy. It was
determined that under current conditions a decisive
role in ensuring the successful operation of enterprises
science-intensive and high-tech industries provides
highly qualified personnel - the intellectual capital,
which is formed in the process of training specialists
within the system of continuous professional education
and training (CPEandT). We show new capabilities of
training a contingent of specialists in science-intensive
and high-tech industries, offered by the introduction
and expansion of use in system of CPEandT and
modern educational technology (MET). We found
reasonable prospect of the transition from reproductive
to creative model of the organization of skills
development. They are implemented mainly by a
variety of electronic educational resources (EER),
which are used for the development of various
technologies. The article presents results of the
comparative analysis of new and traditional
technologies for the development of ESM and shows
their role in the methodical maintenance of process of
professional development. It is proved that the
introduction of the EER within MET in CPEandT
system radically changes the interaction of
professionals and qualified teachers with contingent
specialists of science-intensive and high-tech
industries, and contributes to the effective organization
of skills development
The main direction of the development of crops in
the current year and the next year, according to the
authors, still remains the further development of the
production. The producers of rice should work to
find new efficient rice varieties, to diversify the
range of finished products, to realize the possibilities
of import-substitution. These data show a rather dynamic
development of the grain production in the
Krasnodar region, indicate sufficient potential development
opportunities of scientific and technological
progress, new technologies and systems of machines
for the production of grain. An important component
of the Russian grain market in the last decade is the
factor of grain export. The weakening of the ruble
has made foreign trade in grain a very profitable
business and in this sector there are new investors
who began selling the products abroad, which caused
a sharp increase in domestic prices, therefore, from 1
July 2015 new restrictive export duties on grain were
introduced. The measure was introduced to increase
the attractiveness of the wheat supply to the domestic
market and for price controls. A significant growth
of exports of wheat flour and wheat-rye (an increase
in supply volume in 6 times and in monetary terms in
9.9 times) should be noted as a positive factor for the
diversification and growth in the number of technological
conversions of the raw materials. Grains today
are exported to over 50 countries; we are in the
top 5 of largest grain exporters. The analysis of imports
of grain shows that the structure of food import
in 2014 was 1,22%, and it was mainly seed corn.
Much of this imported position was implemented in
other regions of our country
For the development of the agro-industrial complex, a real modernization of the economy is necessary, without which it is impossible to ensure the growth of labor productivity, the reduction of production resources and, as a consequence, the competitiveness and investment attractiveness of the industry. In the constituent entities of the Russian Federation, the main elements of the investment policy are the adoption of legislation, regulating the investment process; providing investors with various financial and non-financial benefits and incentives; creation of organizational structures for investment promotion; development and examination of investment projects through public sources of financing; provision of guarantees to banks for the allocated funds for them to implement investment projects, selected on a competitive basis; accumulation of public funds through the issuance of municipal loans. The investment policy in the system of the agroindustrial complex should be aimed at ensuring a harmonious and balanced development of all parts of the complex, modernization of production capacities, increasing the efficiency of its use. As a result, the potential for advanced development will be formed; an effective system of public administration, conditions and incentives for the development of human capital, competitiveness of goods and services will be developed. Attraction of direct investments in development of industrial infrastructure will allow activating investment activity in the territory of the Krasnodar region. Investors are enabled to expect to receive tax benefits, subsidies and other government support measures, which will improve the investment attractiveness of the region
Domestic and foreign experience of operation of the segment of "small" rural economy shows that its capabilities are still being used not completely out of the difficulties and risks of development. The main reason for the slow dynamics of the modern development of subjects of small farming (SAF), according to the authors, is the inaccessibility of the credit market in this sphere since the key rate of the Central Bank at 10.5%, which is too high and, therefore, significantly reduces the efficiency of the investments in this risky industrial sector. In addition, the most narrow «neck bottle» is remaining a unit of realization of products of small businesses. The authors propose a refined definition of "small agricultural businesses" that differs from the previous definitions by its conciseness and by including small enterprises of not only 1-st production, but also the 2-nd processing of agricultural sector. The study revealed that the most distinctive features of small agricultural forms are: high autonomy, independence, and self-protection from adverse environmental factors. The authors propose to adjust the long-term regional development program, and suggest the method of determining the capacity of the market for products of small agricultural farms with possibilities of a differentiated accounting of consumers by their income, residency, and consumption of domestic and other animals. They believe that the problem of affordability of lending and perfecting of system of marketing of small agricultural farming today is largely able to solve with the multi-level agricultural credit and sales-living cooperatives. The authors believe that the government should create a high-in-demand SAF productive assets and then transfer them to the operational management of cooperatives, with subsequent transformation of them into equity of the small participants of cooperatives
It is highlighted, that the development of measures for
the selection of the optimal model of urban public
transport organization in Magadan requires an objective
evaluation of factors of its surroundings and evaluation
of the degree of their influence on municipal transport
infrastructure in general. It was revealed, that urgent
measures for solving problems of integrated
management from the direction of municipal
government are required. As a result, the principal
trends of public transport development in a northern
town are determined, and some recommendations on
improving public transport management efficiency
from the direction of local authorities are given
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship