Finances of companies take leading position in the system
of social reproduction and it is a foundation of the
effective business functioning. In the article the position
of the finance of the companies for the government is
stated, so to say the formation of the budget, provision
the constant production, the satisfaction of people’s
needs. In this article, the financial relationships of the
participants are presented, moreover, the basic functions
of finance are observed such as distributive, controlling,
regulative and providing. The principal directions of the
financial resources use are stated: the monetary expends
for production and realization, governmental and trust
payments, supplying social educational funds. In this
article, the economical and organizational aspects of financial
part of the companies are observed such as: kinds
and forms of company payments, the management of the
budget, the calculation of the financial statistics, etc. For
the more accurate understanding, the statistics of the
index is analyzed: the average month salary of the employees
of the companies in a particular district of the
Russian Federation, the dynamics of the loan debts of
companies in Russia, the number of detrimental companies
and the sums of losses. According to the analysis,
the most and the lean salary attractive regions of the
Russian Federation are defined, moreover, the factors
determining these positions are stated. In addition, it is
observed, that the leaders of companies are to possess
some particular skills of financial management, organization
of finance-planning and should constantly estimate
the financial part of the work and the abilities of the
company, referring to the efficiency, payment abilities,
financial stability, liquidity and the possibility of bankruptcy
At the regional level, clusters are considered as balanced
mechanism policy of innovative development
of the area, are favorable conditions for the effective
cooperation of regional actors and institutions of science,
government and business, the development of
various forms of public-private partnerships in the
area of innovation. The article reveals the problems
that currently limit the establishment and development
of clusters in Russia. Considered the clusters
that already exist in Russia around key industry sectors
and selected Russian cities with a high concentration
of activities in the field of research and development
in certain areas, and clusters, the creation of
which is planned in the near future. The classification
of these clusters according to the patterns of development,
geography, directions and purposes of creation
was given. The directions of development of
cluster policy enshrined in the concept of long-term
innovative development of the Russian Federation for
the period up to 2020 were defined. We focus on the
creation and development of cluster structures in the
agricultural sector in the Krasnodar region. In this
connection, the article reflects the main factors contributing
to the creation of a cluster and measures to
be taken by the state for its successful functioning
Relevance of the subject presented in article locates
that investments – one of the most important factors of
realization of strategic and tactical problems of development
and effective activity of municipality. Attraction
of investments allows to raise socio-economic
indexes, to improve quality of life, and also to increase
competitiveness of an economic entity. Besides the
solution of specific objectives of each investment project,
investment provide business expansion, employment
of the population and replenishment of the local
budget. In article were revealed the factors which
forming investment appeal of the Krymsk region of
Krasnodar territory, analysed the national program of
support of investment projects existing since 2007,
given the assessment of dynamics of production of
goods and services, presented the rating of city districts
and municipal regions of edge on growth rates of
the main economic indicators. The approved and realized
investment projects and investment platforms of
the Krymsk region for 2015 are also considered, three
priority projects accepted within the eighth international
forum "Sochi-2014" are in details analysed.
Priority branches for implementation of investment
activity, namely: agriculture, industry, transport and
communication which will provide further economic
development of the territory, were revealed by results
of the analysis
The article substantiates the necessity of drawing up
competent accounting policies in the field of inventory,
to ensure the internal control in the legal entity. We
explore the impact of accounting policies for the
recognition and measurement of inventories on the
financial reporting and suggest measures to reduce the
distortion of information that serves as the basis for
management decisions
The increase in volume of processed data and the rapid
development of environmental monitoring, modeling,
forecasting, analysis, visualization, prediction in
modern conditions is connected with the consistent
increase in their level of formalization. The bases for
all this are requirements of significantly changed
stochastics natural and economic processes. A new
method of nonlinear dynamics, namely the method of
sequential R/S-analysis is proposed. In the article, the
authors paid attention to the method of fractal analysis
of time series. The founder of fractal analysis is a
British hydrologist H.E Hurst. He showed that natural
phenomena such as river flows, rainfall, temperature,
solar activity is followed by «biased random walk»,
i.e. trend with noise. The noise level and trend
resistance are estimated in change in the normalized
amplitude levels of the time series for the expiration
time, or, in other words, how they entered a quantity
called the Hurst exponent exceeds the value of 0.5.
Rather essential information is a cyclical component to
forecast. Thus, there is a need for further study of
natural and economic processes based on the new
mathematical models. These methods bring to forecast
new useful methodological elements that are not in
continuous methodology, concepts such as «noise
color» persistence and anti-persistent series, Hurst,
«long-term memory», R/S-trajectory and the trajectory
of the Hurst exponent, etc.
It is noted that the grain commodity market is the
basis of the Russian agro-industrial complex. Earlier
the state support was about $4 billion, in 2016 it is
expected to reach 237 billion rubles (less than $3
billion). Russia's accession to the WTO brought its
farmers more minuses than pluses, less regulation
opportunities, protection of the market. The urgency
of improving the development methodology, development
of practical recommendations for the decision
of efficiency enhancing of the grain market,
increased due to the globalization of socio-economic
processes in the world. Over the last 5 years in the
Krasnodar region state support of agro-industrial
complex amounted to 32 billion rubles ($0.4 billion),
or 1 664 rub/ha ($20/ha) in 2014. Today, once again
the growth of prices for supply of industrial resources
has overcome the growth of prices for production
of agriculture products that seriously has
limited the development of the agro industry. The
authors consider that the success of the grain industry
depends on combination of the following factors:
1) modern equipment and technology; 2) qualified
professionals; 3) state financial support; 4) reasonable
credit resources. Now nobody needs production
at any cost, it necessary to lower the cost of grain, to
get the maximum profit and invest it in modernization
of the enterprise. To increase productivity, to
produce more at a less cost. For producers of grain
it's time to invest in the development of their own
livestock, or they will be late for this growing market. This vector of development will improve the
stability of the grain business and the accompanying
livestock, will reduce the seasonal dependence of
financial flows, reduce unit costs, increase profitability,
competitiveness, expand business, create new
jobs, increase the number of its buyers
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
The article describes a new approach to the assessment
of the economic system. The authors propose to assume
that the system grows, if its share in the world
production increases. For the qualitative assessment, we
have offered to analyze the dynamics of growth of
exports of products with high benefit to the foreign
countries, which include engineering goods, defense,
manufacturing materials. On the world market of hightech
products, we have the stiff competition and the
growth of exports of domestic products with high
benefit indicates high level of innovation. Based on the
analysis of available statistical data, we revealed a
correlation between exports of innovative products, the
volumes of financing research and development and
foreign direct investment in the national economy. It
was determined foreign capital has a negative impact on
exports of products with high benefit. The authors
proposed a two-factor regression model, which allows
you to make short-term forecasts and allocate resources.
The study showed that despite the ongoing economic
sanctions and unsuccessful economic reforms in the
past, Russia has a high potential for innovation, which
is activated when reducing the influence of foreign
capital. Attempts to isolate the Russian economic
system led to the mobilization of resources and the
growth of innovation activity of domestic business
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
There are many ways to improve the decisionmaking
process, but, with a big amount of data and
complexity of decision-making trees, it's becoming
more and more complicated to keep up with the flow
of information coming from many spheres of modern
life. Therefore, the development of various problemsolving
approaches has become an important step in
changing the face of existing technological systems.
This idea appeared in the work of an American scientist
J. Perl who, in 1988, founded a new probabilistic
approach to artificial intelligence and developed
principles of Bayesian Network. Bayesian Network is
a graphical model that represents a set of random
variables and their conditional dependencies. In the
article, the most valuable parts of the given topic
have been reviewed, cognitive maps have been compared
with their partial manifestation - Bayesian
Network; also, one of the options to practically use
such models in the audit field has been analyzed by
observing a possible decision-making process of giving
a modified or unmodified opinion