In the article, we have carried out an analysis of theoretical and conceptual positions of financial tools of investment. During the research, the concept of “investment analysis” has been specified and ordering of classifications of financial tools has been performed. The article has a research character, because it suggests the basic approaches to estimation of the cost of financial investments and the models of estimation of the cost of financial tools of investment. One of the major factors defining appeal of the market for investors and efficiency of its functioning is the tools that were designed for fulfilling equitable interests of participants and allowing them to carry out the functions effectively. The analysis of a modern condition of the financial market of Russia is lead and it was revealed, that the part of transactions with the Russian actions is carried out at foreign stock exchanges for already more than decade. There of problems and directions on effective development of the national financial market are allocated. The potential of the market of financial tools in Russia is not opened yet completely and gives prospect for development of methods and ways of complex influence on its factors causing. In this connection the separate attention is deserved with the offered necessary conditions of its successful development
In the article it is proved that prompt entry of Russia
into the market caused a set of practical and theoretical
problems in various spheres of public life of the
country. The Russian economy endures the period of
deep system transformations that allows defining it as
the economy of transitional type characterized at the
microlevel by transformation of economic subjects,
conditions and the directions of their activity,
formation of essentially new control system of
enterprise structures, the system of marketing becomes
one of which rod elements. The innovative approaches
to segmentation of the markets and positioning of
goods which are based on reconstruction of market
space by means of application of a complex of the
unique decisions considering features of functioning of
the company, specifics of the market, and also specific
social and economic conditions of conducting
economic activity are investigated. The main
directions of search of unoccupied market niches are
revealed, the comparative characteristic of two
essentially excellent strategy of activity of the
company – is carried out when conducting competitive
fight and at refusal of this fight as a result of formation
of market zones, free from the competition. The
technique of formation of market zones, free from the
competition is offered. Use of technologies of
innovative marketing allows to reduce the risks
interfaced to development of innovations as these
technologies give the chance objectively to estimate a potential demand to reveal a target market segment
and to answer a question of expediency of continuation
of development or their inefficiency for enterprise
structures
The level and nature of the development of small agro-business in the modern Russian economy differs substantially depending on regional specifics. In this context, analysis and compilation of best practices is the development of farming will not only allow revealing the main factors of success, but will also give an opportunity both by farmers and the state authorities to effectively develop this sector. Russian experience in the development of small agro-business has not been well understood; in this context, the analysis of the practice of farming has both theoretical and practical interest. In the article, we present the analysis of management practices of small agricultural enterprises in the regions of Russia. Various forms of marketing of farm products, including the use of agro-franchise and with the use of IT-technologies have been shown
The optimization issues of governance and the
development of agriculture sector are particularly
relevant in times of financial sanctions,
implementation of the strategy of import
substitution. Integration is the one of these
mechanisms. In the article, we have discussed in
detail the historical aspect of the appearance agroindustrial
integration in Russia. The authors
highlighted the negative aspects constraining the
development of integration processes in the
industry. The agro-industrial complex is considered
as a set of regional and microcomplexes. The article
identified three main areas of the industry. Its
balance is able to provide dynamic and sustainable
development of agriculture. Dynamics of the share
of industry in the formation of the key indicators of
the Russian economy are presented. It demonstrates
the need to solve issues of increasing the efficiency
of all agrarian formations. The authors proposed
industrial and economic way out of the current crisis
on the results of the research. The Government
support of agriculture is the main instrument of
agrarian policy, especially in times of economic
crisis. The authors proposed a cluster approach to
economic development as a priority. It allows
reaching high competitiveness and stability of
economic systems of cluster. In the article the advantages of creating clusters in the regional
economic system are presented. We have summed
up the implementation of the previously developed
innovative, systemic management model
This article discusses the problems of using indicators
of material flow in the financial accounting
management accounting system. The authors have
created and described the classification of material
costs in building units. It allows solving the problems
of object of research specifying within a given material
flow and inventory control within a given logistics
systems. There are different approaches to the
valuation of material costs in the article. An important
aspect of measures for the integration development of
accounting systems is the adoption of uniform
valuation of building materials and structures. It is
proved that the most rational combination of these
types of records achieved by an adapted classification
and measurement of building materials and structures
to the conditions of formation of the budget for the
project volume of construction works and the
reflection of the actual volume of work in the financial
accounting system. On the basis of the accounting
policies and the organizational structure of the object
of investigation of "Kubanstroykompleks" we have
identified responsibility centers (sites) for costs related
to the material flow: Department of logistics and
packaging and warehousing, which consists of a
central and railroad warehouse
In the modern economic conditions, the housing and
communal sector is the most problematic as the
executive authorities’ opinion and Russian population
opinion. The reform aims are deprivatization of objects
the industry, transfer it in temporary managed by
private business. In such conditions, there is a need for
a new or upgrade existing mechanism of management
of sector housing and communal services economic
entities. One of the elements of innovation
management mechanism is controlling. The definitions
of this category madу by Russian and foreign scientists
are considered in the article. The author have been
summarizes the theoretical principles, practical
experience. The model of housing and communal
services financial controlling is designed. It contains
the following elements: goals, objectives, subjects,
object, function, types. Each element was described in
detail and classified by type. In addition, the external
and internal factors affecting the construction of
controlling system in economic entities of the industry
of housing and communal services are designated and
marked. The advantages of introducing a system of
controlling the activities of organizations in the
utilities are described. The authors have identified and
described in detail the difficulties of controlling
introduction in the economic agents of industries
management system
The article deals with problems and possibilities in agriculture import substitution conditions and considers the significant role of small agrarian forms in this economy processes. The article notes that the main aim of import substitution is improving the competitiveness of domestic agricultural products through greater motivation of technological, modernization and innovation policy in production, through the development of new innovative, more competitive food products with higher consumer parameters. Practice shows that the most effective substitution is carried out in the agricultural sector and the food industry. The Krasnodar region has the most efficient developed agriculture production structure with the best natural and investment climate in the country, with enlarged of crop rotation fields, excessive and relatively low labor cost with the best experience in agricultural production. The author discusses about the detail problems of import substitution with participation of small businesses in the areas of grain production, sugar beet, about the difficulties in material and technical equipment, provision of seed and other problems. The problems of the financial component in large and small businesses specifically mentions, also in the field of cost management processing, pricing, formation of gross profit. The article emphasizes the importance of recovering the lost possibilities of breeding in animal husbandry, especially in pig and cattle. The most difficult situation is with lending, where the author recommends the reduction of rates for farmers in the short and medium term lending to the level of 3-5%. The author considers a changes in the mechanism of redistribution of public support in favor of livestock very important, where there are large risks, difficulties of long-term credits, problems of technological discipline observance and more
The article represents an author's look how
character and sources of threats to national interests
of Russia from the world financial market have
changed in new geoeconomical and geopolitical
conditions. The main objective of research is, on
the one hand, justification of methodological
approach to studying of influence of the world
financial market on finance and economic system
of the state. The second subtask is studying the new
threats to national economy caused by the external
economic and foreign policy instability. For
achievement of the specified tasks authors
investigated the scientific approaches to definition
of "economic security" presented in works of the
Russian and foreign scientists. It allowed to prove
their own interpretation of this category, and to
formulate why there are different approaches to
definition of "economic security". The authors offer
the system called "economic security – the financial
market". It is presented in the form of the flowchart
opening elements of this system. On a plan of
authors, it has to serve as methodological basis
when the analysis of character, the directions and
extents of influence of changes of the world
financial market on economic security of the state is
carried out. As an illustration of this theoretical
position, there is an assessment of external threats
to Russia's national interests related to political
events and economic transformation in 2014-2015
The food supply has a great influence on the development of animal husbandry. It is its basis. Health of animals, quality and quantity of the made production are dependent not only on the amount of the prepared forages, but also to a greater extent on their quality and balance. The quality of the prepared forages has an impact on their consumption and digestibility. Therefore, the more qualitative the forages are, the higher the level of the productivity of animals is. High level of the organization of the balanced diets reduces costs of forages per unit of production by 1,5-2 times in comparison with unbalanced diets. This fact once again proves the importance and necessity of biologically full-fledged diet of feeding animals. The full-fledged diet should contain the optimal quantity of digestible protein, fodder units and other nutrients. Indeed, owing to full feeding, the productivity of animals increases and the body weight increases as well that, in turn, has a positive impact on the economic condition of the subject. However, rational use of forages requires determination of their quality and energetic and protein nutritiousness. To produce optimum diets in which all above-named criteria are considered, special programs for optimization of diets can be used that allow to provide animals with forages containing all the necessary nutrients at minimum expenses. These programs are based on the methods of linear programming, which lie in finding optimum plans for the problems with linear structure. For the solution of linear programming problems the simplex method is usually used which in a general view means that with the help of a complex of consecutive procedures the solution of a problem that meets an optimality condition is found. In this article, the problem of minimizing the cost of a diet for bulls will be solved with the use of the program named Optim V 2.0
The article describes the historical approach to the
use of sampling, both in Russia and abroad. The
above classification of the main stages in the
development of the sampling method in science
made it possible to determine the practical
significance of the use of this method in the audit
practice