Horticulture is a complex system based on the
complex use of different types of resources.
Horticulture organizations of the Krasnodar region
execute their own farming activity in the conditions of
great risks and high competitiveness from the sides of
foreign producers. The profitability of horticulture
depends on both managed factors and unmanaged,
which are in close interdependence. Therefore, the
very urgent problem is improvement of
methodological approaches to the complex assessment
of economic stability of agricultural organizations
specializing on the production of fruit-berry produce
with the use of indexes taking into account the
conditions and peculiarities of functioning of this
branch. The objective assessment of economic stability
can promote to the increase of the quality of
management of the organization and supply of their
stable development
The aim of the present article is to outline topical issues
of economics security, competitiveness and the
strategic mission of a region. The Krasnodar region is
a prosperous agrarian territory considered as one of
the main investment-attractive regions ensuring Russian
food security. It possesses a significant resource
potential, which is able to provide both import substitution
of embargoed goods and ensure economic, and
food security not only of a region but also of our country.
The article highlights the strategic objectives of
the Krasnodar region agrarian sector that aim at meeting
the needs of the regional population and ensuring
Russian food security. It is inferred that further development
of grain production, as a cornerstone of agriculture,
livestock and rice industries, is crucial for
implementation of the import substitution strategy in
the Krasnodar region. Authors assess the production of
basic food items in the region, indicating that the local
agro-industrial businesses demonstrated 100 % ability
to meet the population demand under sanctions for a
number of food products, such as meet, sausages,
dairy, animal fat, confectionery, sugar, flour, vegetable
oil, bread and pastries, rice, canned fruit and vegetables,
fruit juices, mineral and table water, etc. According
to the present article, the main objective of
ensuring Russian food security and import substitution
in the agri-food industry under current economic restrictions
is an effective use of regional food production
capacities and raw material base development.
Competitiveness and economic development of the
Krasnodar region directly depend on its investment
attractiveness. It is revealed that the Krasnodar region
competitiveness, economic development and consequently
its economic and food security will be determined
not only by a favorable transport-geographical
position and significant natural resources reserves, but
will depend on the regional authorities activity, labor force quality and infrastructure availability. The article
concludes with investment policy goals as the most
important factor of Krasnodar region competitiveness
and economic security until 2025
The article deals with the solution of the problem of
mass recruitment of staff on large-scale
construction projects in the conditions of the
liberalized labor market and deficiency of it skilled
workers. The innovation in the labor market is
offered: the forward contract is transferred from the
financial sphere and applied in labor market taking
into account a number of features of its realization.
The authors analyze practice of involvement of
skilled workers on large-scale construction projects
at various stages of development of a national
economy in USSR/Russia. Earlier applied adequate
to time methods of attraction of labor force in the
country based on the analysis of practice of largescale
construction projects are revealed. The
tendency of a humanization of mechanisms of
recruitment of stuff is revealed. Need of the
guaranteed and reliable staffing of the construction
having nation-wide value is actualized. The
approach of the authors consists of the long-term
contract with a guarantee on time and on quality of
the attracted worker force is signed. The conditions
of the forward contract, its subjects, responsibility
of the parties and providing are defined on this
basis. Application of the forward contract in labor
market acts as an innovation within state - private
partnership and allows not only to form
construction collectives, but also to make a shortterm
professional education, certification and the
solution of social problems, and also provides social and economic interest of the parties. The
forward technology within which a four-edged
contract signed between participants of labor
market is developed. It can be applied on largescale
constructions which are planned beforehand,
and creates infrastructure of perspective attraction
of the qualified labor force
The article deals with the problems of investigating the
resource potential state. We present a methodology
based on the systematic approach. The development of
economics’ resource potential requires shift from
unilateral and local approaches to adaptive systemic
paradigm, involving the use of tools, methods and
mechanisms of development, which are formed in
accordance with the hierarchical structure of the
resource potential according to different levels.
Generalization of the systemic aspects of the
economics’ resource potential formation and
development is revealed that the importance of
informed decision-making in the system of sectorial
management increases nowadays, that leads to the
increasing the analytical and predictive tools obtaining
relevant information according to the current processes
in the resource fields. The managing development
system of the economics’ resource potential in the
context of adaptive systemic paradigm provides the
identification of regional (across the macro-region)
and territorial (within the region) features of
developing status and trends of economics’ resource
potential. Because of tools’ application for multivariate
statistical analysis, we indicate groups of the identified
areas with different levels of resource development.
Main stages and steps allow formalizing the problem
at different levels, which will facilitate the process of
strategic planning and management of resource
development. For example, the agrarian sector of the
Southern and North Caucasian Federal District
presents the results of cluster’s analysis of subjects’
districts. We group the regions according to resource
potential development of the agricultural sector
Import substitution - a process at the level of the
national economy, which is provided at the release of
the necessary domestic consumer goods manufacturers
forces, leading activities in the country. At present,
Russian farmers have an incentive to carry out a largescale
import substitution because of the food embargo
on the West European suppliers of agricultural
products. An important problem that accompanies the
processes of import substitution in Russia is the lack of
qualified personnel in a number of industries, as a
prerequisite for the growth of agricultural production
in Russia is full staffing agriculture. The article has
identified the causes of insufficient practical training
of graduates of agricultural universities. The role of
Kuban State Agrarian University in the personnel
matters of the village. Grounded following directions
of improvement of training: the formation of the
federal and regional forecasts provide human resources
for the future of the village; the creation of
organizations and municipalities comfortable social
environment for young professionals; promotion of
public – private partnership for the training of
personnel for rural areas; improving infrastructure to
support the system of financing higher education
institutions; protection of the region's interest in
defending the rights of agrarian university on training
for other sectors of the economy in rural areas, except
for agricultural commodity production; empowerment
of the target form of training specialists; allocation of
resources (possibly in the form of grants) to prepare
doctors to foreign training, access to foreign sources of
scientific information, cooperation of universities to
gain access to the Web of Science and Scopus'
resources
The article describes historical and economic aspects
of the rice industry evolution in the Krasnodar region.
The basic means of increasing the economic
efficiency of rice production are demonstrated:
reduction of production costs and growth of
profitability. The role of new agricultural practices
aiming at optimization of rice mineral nutrition is
highlighted. The data are provided on the economic
impact of liquid nitrogen fertilizers and application of
new micronutrients in rice crops. It is shown that the
use of liquid nitrogen top-dressing in rice crops leads
to reduction of costs by 1000 rubles/ha compared to
traditional practices. The effectiveness of
micronutrients application on rice has been confirmed
experimentally by the use of water-soluble fertilizer
Poligro Bits. According to the received data the yield
increase in the rice varieties Khazar, Rapan and
Diamond was 0,53-1,33 t/ha with improved grain
quality. Calculations show the economic feasibility of
the introduction of this practice. Based on the research
results the recommendations have been issued on the
improvement of rice production and its economic
efficiency. Among them is the use of modern
agricultural practices, introduction of new rice
varieties, innovative optimization methods of rice
mineral nutrition, upgrading of rice farmers’ skills,
introduction of marketing structures for rice farms
Depreciation is the many-sided complex concept affecting
many aspects of activity of business structures.
The correct calculation of depreciation is necessary for
obtaining full and objective information on reproduction
process in the organization. With more detailed
consideration of a question of charge of depreciation in
developed with - temporary conditions, it is necessary
to consider development of depreciation in the context
of development of national schools of accounting. In
this article, historical aspects of development of depreciation
are investigated. The retrospective of concept
and methods of charge of depreciation is represented,
beginning from the XIV century worldwide. Various
points of view on methods of charge of depreciation of
such scientists, as V. Armuzzi, Zh.G. Kursel-Senel,
Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis,
O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky,
etc. are considered. It is specified that the concept
of depreciation was known to accountants of early
Christian Rome. Gradually there was a change of approach
to interpretation of the concept "depreciation".
Within the French school allocated concept of broad
and narrow depreciation, two options of a covering of
depreciation expenses were offered, research of influence
of fiscal policy on depreciation was conducted.
The German school connected charge of depreciation
with depreciation of property and need of formation of
a sinking fund. Within maneuvers of Anglo-American
school considered that depreciation has to be charged
at the expense of profit in the sum only approximately
equal to wear. Within domestic scientific thought, two
main schools adhering to various opinions were allocated.
For elaboration of uniform approach during the
Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed
to track a special-purpose character of use of a sinking
fund. That is not true for operating book of accounts
The article presents the results of the analysis of the
national beef cattle breeding, including the dynamics
of the stock and amounts of beef production in Russia
and the Krasnodar region. The study has noted the
high degree of dependence of the domestic market
from imports of this product. It showed a positive international
experience of beef production based on
feeding animal meat breeds. This article gives an
analysis of the sub-sector in the country and across its
regions, shows the availability of domestic producers
of beef natural pastures in comparison with countries
with developed beef cattle. We have also noted positive
experience of feeding cattle meat breeds in separate
regions of the country
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
The article examines features of the functioning of the
agro-industrial complex of Russia and the Krasnodar
region in the economic crisis. It substantiates the urgency
of adaptation of state regulation of agro-industrial complex
mechanisms to modern economic realities, we have
disclosed functions and principles for the development of
regional policy strategy in the agricultural sector. It is
proved, that the system of state regulation of regional
agro-industrial complex should correlate with the priorities
of the development of its main component - agriculture
and to promote structural reforms in the agricultural
sector, enhance its innovation and investment potential
and maintain the social orientation of the agrarian reforms.
Improving the mechanisms of state support of the
agro-industrial complex of Russia and the Krasnodar
region requires a special approach in relation to the country's
membership in the World Trade Organization. Due
to this, we have proposed the adjustment of state support
instruments of domestic agro-industrial complex, which
involves the use of priority measures of the "green box",
including an increase in funding for research in agriculture,
development of an effective institutional environment,
which will stimulate the efficiency and competitiveness
of the agricultural sector