Currently, execution of works on the analysis of
labor and wages determine the competitiveness of
any business entity. In addition, a sufficient supply
of qualified human resources organization and a high
level of productivity are essential to increase
production. Human resources of a company mean a
collection of various professional and qualification
groups involved in the company and included in its
payroll. The payroll includes all the employees hired,
connected with the main and with extra activities of
the company. Personnel structure or staff of the
company and its changes has certain quantitative,
qualitative and structural characteristics, which can
be a smaller and more reliably measured and
recorded using relative and absolute terms. Efficient
use of labor resources is the most important
economic concept that characterizes the effectiveness
of labor resources; expressed in the achievement of
maximum effect with minimum cost of labor and is
measured as the ratio of benefits to cost of living
labor in all spheres: in the sphere of material
production in the non-manufacturing sector, in the
public, private and collective production
A retrospective analysis of the use of resources in
organizations greatly help in finding possible ways
to effectively address social and economic problems
of the village at the present stage of development of
Russian society. The findings suggest the preparation
of such tools for administrators, specialists of the
district; planning, workers in the management of
economic development that will not only provide
evidence - based information source, but also a
theoretical basis for the development of better
programs for the economic development of rural
areas; to adjust planned activities for improving the
lives. Now, in the agricultural economic entities,
existing conditions and problems, as well as factors
affecting the efficient use of resources, might be
identified only by a careful study of a relatively large
number of organizations in a homogeneous area of
agribusiness, which is what we tried to do
afterwards. In modern conditions it should be noted
that the value of agricultural potential along with
land, labor and capital affects a number of natural,
general economic, social and demographic
conditions specific to our region, and in turn, have a
significant impact on agriculture and the
reproduction classic factors of production
The article discusses the "analysis and consideration
of the final financial results of the organization"
issues. This problem largely contributes to the factor
analysis. Using factor analysis, we can assess any
specific amount of earnings, which has been changed
under the influence of factors. Models of factor
analysis of financial results reveal the reasons for the
decline of profit of the company and take prompt and
effective economic management decisions. The
article presents a model of factorial analysis of
financial results of the financial statements based on
materials of the agricultural companies of the
Krasnodar Region
Business risk is a result of the business operations like taxes. Concerning of the issues related to the development of a strategy functioning economic entity are becoming popular. This strategy considering the law brings to optimizing the value of the tax payments of the organization and reduces the risk of tax risks. In this situation, a special role should be given to the orientation of the accounting system for the risk of economic activity in the development of accounting and organizational aspects that ensure the formation of the tax base for various taxes, and use the special taxation regime. The system of risk-based accounting consists of risk-based accounting policy for taxation regime, verification of the rights of using UAT, foundation of deferred taxes, revision of tax risks which are based on public criteria of tax offenses, the method of distribution incomes and expenses between different taxation regimes, monitoring an agricultural production, the inspection of tax errors
The interrelation of efficiency of reproduction with rational structure of the organization and resource capacity of productive and technological processes is established. The need in imbalances of elimination for the organization of reproduction processes is caused. The main directions of efficiency increase of industrial fruit growing and vine growing are developed: the rational structural organization of productive and technological processes, the application of resource-saving technologies of crops cultivation, the decrease in level of chemical and technogenic impacts on agric cenosises. The criterions characterizing effective results and optimal resource capacity of technologies of long-term cultures cultivation are defined. The characteristic of decrease ways of resource capacity on the basis of new constructional decisions in the forming agric cenosises is given: in the industrial fruit growing is application of the unsupported cultivation of fruit plants providing the differentiated application of a wide range of rootstocks of the SK series which without influence on heredity of the grafted variety, reduce the force of plant growth, provide a fast fruitage and high productivity, resistance to biotic and abiotic stressor; in the industrial vine growing is the application of the formations of new type reducing the costs for the making of support-trellis construction, on the carrying out of agric and technological time-limits that is reflected in product cost and profitability of production of branch production. The main directions of resource-saving are systemically presented, the assessment of their efficiency in the industrial vine growing by the principle of a golden rule of economy" is carried out
The article is devoted to strategic management and
implementation of the strategy. Management strategy
is based on the management of strategic potential of
the enterprise. The strategic potential of the company
generates only those resources that can be changed
because of strategic decisions. Analysis of the
potential of the enterprise should cover almost all
spheres of its activity: the enterprise management,
production, marketing, finance, human resources. The
article has designed a system of strategic management
by the example of a construction company in the
information management system territorially -
distributed building complexes, thus improving the
competitiveness of the organization, to provide timely
and quality implementation of business plans
The reasons for the transformation of logistics systems of international trading companies are becoming the processes of integration of national economies into the world economy now, which contribute to the expansion of trading companies at the expense of the foreign markets development. In this regard, especially updated become theoretical developments in the field of commodity flows on an international caliber. The article analyzes the interpretations of scholars of various economic scientists of the concept of "commodity flow" explores theoretical approaches for building goods distribution management at the level of international companies. Particular attention is paid to the risks assessment in the process of changing the output of trading companies at the international level. The role of the international net brokers is determining in the logistic system of goods distribution. The front most methods of risk management of major trade companies are highly investigating. The authors conclude that in entering the international markets trading companies are often unable to develop an effective risk management system due to lack of information, difficulty adapting to the new business environment. Many aspects of international goods distribution require further study with the aim of improving the efficiency of inventory management and logistics network trade flows of businesses
Trade relations are one of the key areas of cooperation
between Russia and the European Union countries.
However, prospects of trade and economic cooperation
development between the countries in conditions of
geopolitical instability have been insufficiently studied,
which explains the relevance of the research topic. In
this work, there are analyzed changes in the structure
of exports and imports of the Russian Federation and
the EU within the period 2009-2014, revealed Russia's
dependence on supplies of food and high-tech
equipment, which are included in the sanctions list.
There was substantiated the expediency of the
accelerated modernization of domestic material base,
active development of innovative environment and
creation of conditions for enhancing public-private
partnership in the investment sphere. Calculation of the
economic and financial losses of the Russian
Federation and the EU because of the sanctions regime
and food embargo showed significant dependence of
the economies of each other. The analysis of the
development tendencies in trade relations between
Russia and the EU has identified the main challenges in
the development of foreign trade between countries:
restriction of opportunities to attract foreign
investment; curbing exports; devaluation of the
national currency and increasing inflation. The main
proposals that can strengthen trade relations between
the EU and Russia are highlighted: the abolition of the
bilateral restrictions; development of a new juridical
framework; establishment within the Federal Assembly
ad hoc committees on the regulation of relations with
the EU in order to specify the main goals and
objectives of the strategic partnership, creation of
conditions for their implementation; speeding up the
adjustment of the Russian legislation to international
standards in the framework of Russia's membership in
WTO
The article is devoted to the contemporary
development of the tourism industry in the Krasnodar
region in the post-Olympic period. We have
considered main directions of improving the
attractiveness of tourism sector for foreign tourists.
There were found the advantages of the touristrecreational
base of the Krasnodar region, providing its
tourist potential. Sanatorium, resort and tourist
complex of the Krasnodar region line with the
priorities of social-economic development of Russia
and determines the special status of the region in the
economy of the country. We have analyzed the
dynamics of entry of foreign nationals for the purpose
of tourism. There were identified the country with the
highest tourist arrivals. We have studied the
regulatory-legal framework, regulating tourist activity
in the region and considered one of the ways of state
regulation of the tourism industry by conducting
classification of hotels and other accommodation
facilities. The main economic effect from the
introduction of a system of classification of hotels is to
improve the quality of service, competitiveness and
legalization of small accommodation facilities. It
emphasizes the uniqueness of Sochi city as a key
tourist destination for international tourism promotion
not only in the region but also in the country. It
presents an overview of the modern state and use of
the sports of the Olympic Games, the infrastructure of
Sochi, identified tools for promoting inbound tourism.
Despite the positive results achieved in the
development of the tourism industry in the Krasnodar
region, it is necessary to solve a number of tasks to
increase the attractiveness of tourism in the region.
Thus, the priorities should include: creation of a competitive tourism product, leveling the seasonality
factor and provide year-round operation of sports
facilities and other infrastructure of Sochi in the postOlympic
period
In connection with that the degree of the responsibility for acceptance of the investment decision within the limits of this or that direction is various and when there is a speech about replacement of available capacities, the decision can be accepted quickly enough and without serious consequences because the manual of the organization clearly imagines, in what volume and with what characteristics new basic means are necessary. But the problem becomes complicated, if it is a question of the investments connected with expansion of industrial activity. The article has a research character, expressed that in it introduction and realization of investment projects from a position of the financial analysis is considered. The financial condition of Krasnodargazstroy company with the purpose of revealing of reserves for financial maintenance of realization of the offered investment project expanding a field of activity of the organization is analyzed. Analogues of counters of gas of industrial purpose based on the characteristics of already made prototypes of the organizations of gas branch of other regions of our country have been offered. Variants of realization of the investment project in view of the discounted monetary stream and without it are revealed. The estimation of the investment project by both variants with a choice of more optimum is presented and economic feasibility of its introduction is proved