Important indicator of the structure of current assets is the ratio between the money invested in the production and in the sphere of circulation. Proper distribution of the aggregate amount of working capital between the sphere of production and the sphere of circulation depends largely on their normal functioning, turnover rate and completeness of implementation inherent functions: production and payment and settlement
Currently, due to the growing need to develop effective anticorruption strategy as a set of legal, political and organizational measures, should pay attention to having a significant and fruitful experience of foreign countries. Thus, in the opinion of the authors, it should be understood only the experience of the states way of social life in which conditionally close to Russian
EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION
This article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax
This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
This article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations
Dependence of the fishery efficiency to the number of factors is determined. Dynamics of industry’s profitability is prognosticated. The strategy of development of fishery is fixed. Marketing strategy of reconstruction and development of the fish industry is worked out
The article considers the main feature and role of private label of retail chains. The product categories and CTM-classification are marked out in there. A positive experience in creating and promotion of CTM on the example of the "Magnit" company is also considered
We have selected the new area of controlling - scientific activity controlling. We consider some problems of development in this field, primarily the problem of selection of key performance indicators. It’s been founded that administrative measures stimulated the pursuit of a number of articles published in scientific journals hinders the development of science. Methodological errors - emphasis on citation indexes, impact factors, etc. - lead to wrong management decisions. As the experience of the UK, an expertise should be applied in the management of science. The article briefly discusses some of the drawbacks of the system of scientific specialties. It is proposed to expand research on the science of science and scientific activity controlling. We have also discussed the problems of controlling in applied research organizations
The article suggests a mathematical model of optimization of the volume of material flows: the model for the ideal conditions; the model for the working conditions; generalized model of determining the optimal input parameters. These models optimize such parameters of inventory management in technology-integrated grain production systems, as the number of cycles supply, the volume of the source material and financial flows. The study was carried out on the example of the integrated system of production, processing and sales of wheat (bread) with the full technological cycle
The article describes the fuzzy-multiple approach and the block of fuzzy (interval) mathematical models developed by the authors for calculating the amounts of material and financial flows, prices for bread and economic efficiency in a technologically integrated bread production system