The article analyzes the state and the development of
livestock production in the Krasnodar region, evaluates
the effectiveness of land use in the various categories
of farms in value and real terms, examines the reserves
of growth of production of animal husbandry products
The authors reveal contemporary issues of dairy cattle
breeding. These problems are cross-sectoral in nature
and are caused by economic realities, related to the
crisis, high production and financial risks, lack of financial
resources and insufficient state support system.
The article reveals the specifics of the dairy industry,
including the uniqueness of the products, the rhythm of
production and high dependence of the industry on the
scale of production. The authors analyze the dynamics
and structure of milk production in federal districts of
the Russian Federation; assess the changes in the indices
of dairy cattle breeding production on farms of all
categories of the Russian Federation and calculate milk
production efficiency in the agricultural enterprises of
Krasnodar territory. The authors have found that the
major milk producers in the Krasnodar region are agricultural
organizations, but their share in the gross production
of milk was constantly decreasing over the
period of 1990-2014. The article proves the feasibility
of improving the mechanisms of state support for the
dairy industry, including assistance in the creation and
development of consumer cooperatives that promote
the growth of efficiency and competitiveness of dairy
farming
This article discusses trends in the development of the
Lombard business as one of the dominant components
of the service sphere. A brief history of pawnshops
and their formation is described. The causes of high
demand for Lombard services are commented on.
Regarding the situation of pawnshops in the market
the views of the large pawnshops chains owners:
“Vash Lombard” (“Your pawnshop”), “Obyedinenniy
Lombard” (“United Lombard”), Stolichniy”
(“Capital”). The benefits of pawn business compared
with the banking service are given. The current
problems of sustainable development of Lombard
businesses are shown. We present difficulties in the
process of drawing up and submission of reports, as
well as quick adaptation to changes in legislation as
one of them. Lombard structure allowing
determination of this business running specificity is
considered as one of the main aspects of the subject
study. One of the subsequently formed properties –
pawn shops high quality security systems, which in
many respects determines their stability in the market
is also noted. The development trends of this business,
which will strengthen their position, are mentioned. In
conclusion, a brief justification of the reasons for the
precarious state of business in the country is given as a
whole; however, presupposition is made of the eternal
relevance (inelasticity of demand) of Lombard
services
The article deals with the types and methods of
forecasting as tools for further development of
production and business. Specific roles of each way in
economy and manufacturing is identified in General.
The relationship of forecasting with other sciences of
importance in determining the baseline and trends in
the development of the economy is indicated. The
relationship between foresight of successful
transactions in the form of contracts is determined, and
the reasons for unfavorable outcomes of their
conclusion are justified. A correlation between
prediction and such sciences as probability theory,
mathematical statistics, mathematics and physics is
traced. Examples of forecasting use in specific
branches of economy are given. The article
substantiates forecasting trends differences and
conclusions are drawn as to their application ways.
The role of making predictions on the basis of the
revealed patterns and its difference from foresight
without reliance on any certain laws that allow
identification of the situations-paradoxes group are
defined. The authors presents various situations in the
business development process, in which there can be
transaction costs. In this context, the spontaneity of
their occurrence is defined, and the characteristic of
their appearance is justified. Another no less important
aspect, influencing the increase of company share in
the market is the relationship of risk insurance, game
theory and forecasting. A key aspect here is the ability
to compare the prospects of the company development
in the market with laws that govern probability theory
The article has positioned conceptual approach of
land - mortgage lending by the state influence on the
management processes of the financial mechanism of
satisfaction agricultural finance and credit services.
The authors developed a model of organizational and
financial mechanism state support of the landmortgage
lending, contributing to increasing the
availability of investment financing entities agroindustrial
complex through a mortgage. It is proved
that the state support has a significant impact on the
efficiency of investment projects implemented by the
enterprises of agroindustrial complex using funds
raised under the program of land mortgage lending
In the article, the authors reveal a problem of
searching the directions of financial stimulation of
innovative activity of bank institutes for offering the
financial innovations to real sector of regional
economy. During the research, it is revealed that the
concept of development of financial innovations has
to be based on institutional distribution of channels of
the transmission mechanism on degree of their
importance. It is proved that for ensuring economic
growth it is necessary to create a transmission
mechanism of financial stimulation of innovative
activity of the complete system of financial
institutions, which is based on public and private
partnership
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
Forecasting financial results of the economic entity
activity, tax planning and tax optimization are becoming
the major components of the nowadays accounting.
Organizations strive to be seen as financially stable
and profitable to investors and creditors, and financially
disadvantageous to tax authorities. Obviously,
all these goals require completely different approaches
that will allow avoiding the expressed conflict of interest.
The solution to this contradiction and the most
effective way of establishing a compromise is the effective
tax accounting. The fiscal system of the Russian
Federation is constantly undergoing both quantitative
and qualitative transformation: changing the structure
of taxes, tax rates, the requirements for the taxpayers,
and others. The practice of constant adjustments
to tax laws adversely affects the formation of
the economic entity accounting and tax system. The
economic crisis has further complicated the decisionmaking
on the organization tax burden reduction. The
relevance of the study is conditioned by the fact that in
the current conditions in view of the foregoing, particularly
acute are the question of the effectiveness of
tax accounting, its optimal interaction model with accounting,
as well as enhancing the tax planning role.
The consequence of this is the need for research harmonization
of accounting and fiscal data with the goal
of taxation monitoring, analysis, control and optimization.
In the article the place of tax records in the single
accounting and tax system of the organization is considered,
the notion of tax accounting is specified
This article deals with the main marketing strategies
and methods that allow to successfully position the
firm in the market for both startups and experienced
entrepreneurs. Examples of companies, as a model of
the potential success or failure for any company are
given to make strategies clear. Special attention is paid
to such notions as survivability and competitive ability
in the market changing conditions. In this regard a
new not widely known method is described which is
considered to be very effective – competitive
cooperation. No less important place in the marketing
activity is devoted to innovation, as the long term
development and strengthening the position of firms in
the market among strong competing enterprises. Such
a notion as customer confidence in the products of the
company is taken into account; appropriate
recommendations for attracting customers are given.
Several characteristics of the product promotion in the
market are present; the degree of profitability of direct
and indirect channels of commodity promotion is
estimated. A list of the main factors of the marketing
plan is also included, their nature is disclosed and
possible situations that should be considered when
determining the marketing strategy are anticipated. As
an integral item of the plan, the methods of pricing
policy are presented and the most effective of them are
pointed out. In conclusion, the large choice of
strategies for the entrepreneur is stated and the
possibility of using the most beneficial of them is
substantiated depending on the tasks and goals of the
enterprise
In developed and developing countries around the
world, social security is beginning to gain a more important
role, directly or indirectly affecting one of any
economy priorities - maintaining and increasing the
welfare of society. At the same time, constantly evolving
and developing economic processes derive the task
of the social security system regulating on a more
complex level. There is a need for constant optimization
and bringing the above-mentioned mechanism to
such a state that would be able to meet modern criteria.
The provided by the state and non-state pension institutes
system acts as a basic element of social security
whose responsibility area is to create a comfortable
financial situation of old age people. Today the effectiveness
of the non-state provision system and private
pension funds lends itself to wide criticism that entails
the actualization and possible rethinking of the existing
theoretical framework. This article describes the theoretical
aspects of the private pension funds essence.
Here is the systematization of the many approaches to
the definition of the investigated institute. In addition,
the authors identify a number of private pension funds
features and functions. The article gives the authors
understanding of the private pension funds essence