In Russia, the demand for quality grape wines is growing. While the demand is met mainly by import of grape wines. Russian wines are little known, and therefore are not claimed yet. New directions for improving the competitiveness of Krasnodar region winemaking, taking into account the use of the existing opportunities in the region are proposed in the article. Many new facilities of sports, cultural and residential destination, infrastructure, significantly upgraded hotels, motels, etc. are built in the Krasnodar region in connection with the two Olympic Games in Sochi. Sochi has a year-round opportunity to take high-level participants in the various international and national, cultural events, sporting events, etc. In addition, the Krasnodar region has a Black Sea resorts and the Sea of Azov. Segment HoReCa in the Krasnodar region is represented in significant numbers, and requires a high level of service. It means that a completely new direction for the marketing of wine products in large quantities on a regular basis, especially at the local market, appeared. The program of segment HoReCa exclusive service, the implementation of which can be carried out with the active participation of regional authorities is proposed in the article. The most complete and effective implementation of this trend is possible as result of the creation of the wine cluster in the region. The public-private partnership may be the mechanism of the interaction. Overall, the wine industry is very promising, has considerable potential for development both within the regional market and the subsequent prospects of manufacturers on the international market
The article presents an analysis of domestic tax accounting under modern conditions. The authors substantiate the presence of accounting principles in the tax accounting system, which is also confirmed by the presented views of scientists about their close relationship. The article provides objective reasons for the separation of accounting and tax accounting. By monitoring the regulatory framework of studied accounting systems it has been proved that the separation occurred inconsistently, as a result of tax accounting system is not provided at the appropriate level theory that creates a big problem in practice. The authors have identified and summarized the negative consequences of the existence of tax accounting and direction of its development. The study of scientific literature has shown that the domestic debate about tax accounting and its relationship with accounting continues to this day. The study allowed conditionally designate two directions of development of the Russian concept of interconnection systems of accounting and tax accounting. The first direction involves the creation of an autonomous system of tax accounting. The second direction involves the transfer, with the possible modification of elements of the accounting system in the tax accounting system. The authors justified the conclusion that the only independent accounting and tax accounting contributes to the achievement of their purposes
The article presents characteristic of the Russian seeds market as one of the main factors of the efficiency of domestic agriculture. The dynamics of sunflower acreage, a tendency to reduce them, the major factors that influenced the current trend were examined. The dependence of the dynamics of sunflower yield on the share of imported seeds used for its cultivation was revealed. The article showed the main problem of domestic seeds and identified current trends. The structure of costs in the cultivation of domestic and imported sunflower hybrids in different economic conditions was shown; the efficiency is calculated using a variety of technologies. Based on the calculations we have made conclusions and determined the prognosis for local farmers on the basis of current market dynamics. The article has shown guidelines for state support for the industry to address the problems for which the Ministry of Agriculture had developed a strategy of breeding and seed production of major crops until 2020. The necessity was shown for Russia's membership in the international system of quality certification of seeds OECD (Organization for Economic Cooperation and Development), which will implement domestic seeds in the European market and make domestic seed production more competitive. Indicated the need for close cooperation between business, science and educational institutions, participation in international educational programs, bringing to research the most promising students to form staffing
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
The article deals with the possibility of expanding of agricultural tools in risk management based on commodity financial instruments and weather derivatives. On the basis of summarizing the research results of domestic and foreign scholars and creative interpretation of the results the authors supplemented and refined definition of the category of "risk" and "risk of agricultural production” is obtained. The article supplements classification of risk in agricultural production and circulation of agricultural products, considers a proven techniques and methods of agricultural risk management, discusses the current trends of the global and domestic market of derivatives, gives a market segmentation by type of derivative instruments and the characteristics of the underlying assets, analyzes the reasons for the low level of development of derivatives markets at the meso level using the example of the Krasnodar Region, describes the potential derivatives in addressing management of agricultural risks on the basis of foreign sources, gives an insufficient level of financial literacy of potential participants, the lack of regulations and regulatory infrastructures, describe the problem of accounting and reporting of the results of operations in this segment, insufficient training of market operators and reveals the possibility of expanding the agricultural tools of risk management
In the article we consider main objectives of system approach, as a research method of difficult objects, administrative activity supervision and analyses, components of which are processes of check and comparison of the actual results to the set parameters. The theory of decision-making focused on development and search of optimum results on various problems with a significant amount of communications and dependences, restrictions and versions of decisions has been developed. Optimization of economic activity supervision in a military unit and, in particular, competence of officials is considered. The use of assessment results of the subordinated divisions (services) administrative activity on the basis of experts' opinion at adoption of administrative decisions. Introduction of mathematical methods in the monitoring procedure of administrative activity is analyzed. Ways to improve the organization of administrative activity supervision by means of expert assessment method on the basis of introduction of the settlement network Expert program are offered. This software product provides fast data input and an efficiency assessment of administrative activity in a division (service) of a military unit. To judge the quantitative characteristics of administrative activity and evident representation of a change tendency of the observed values on the monitor screen of the automated workplace of the official, the information in the form of a tabular and graphic representation (charts) is displayed
The article considers a new approach to the definition of the type and psycho type of consumer - social network user, using psychographics methods, data mining and statistical techniques and analytical tools. In the study, we executed testing of respondents in order to identify the properties of their socio-economic preferences. Experimental and research work aimed at solving the problem described in the article, was divided into several complementary to each other and interconnected parts. The article presents the first part of the work, which includes the decision of 3 objectives, namely to obtain quantitative, statistical data on the properties of consumer preferences of users of the social network "VKontakte"; identifying groups of consumers with different severity of socio-psychological properties of preferences; definition of psycho type of user with a set of inherent characteristics and behavior patterns. To achieve the objectives we developed comprehensive software, called "MindScore", with main components at this stage - 1) the module for user authorization through the app of social network "VKontakte" and for extraction data of its social profile, 2) the module for processing and analysis data. In the study we have given rise to the creation of unique algorithms for personality mining using dataset of user profile social network
Innovative tools of intercompany and strategic planning are designed to form interconnected tasks structural units of industrial enterprises and complexes in the sought after amount based on the cost of production of interdependent. Intercompany planning has no tools based on chain planning with cyclic calculations. Allocation of factors affecting business performance is a mandatory procedure in the development of innovative tools and intercompany strategic planning in industrial plants and complexes. Factors determining the efficiency of intercompany and strategic planning at industrial enterprises and complexes require detailed classification. The article examines the factors that determine the effectiveness of intercompany and strategic planning. The classification of factors, that are offered, which can form a conceptual framework of business development strategy for a long period of time, based on the use of interrelated production plans for the following criteria: conceptual, stabilization and functional. The developed classification of factors, which determines the efficiency of intercompany and strategic planning, allows us to: generate the concept of strategic business development; establish the optimum parameters of the structure and volume of internal and external supply, to determine the required size of lending and investment; achieve stabilization of interests of the economy and the level of investment attractiveness of the business, etc. Based on it, becomes possible to develop a methodology and logical approach to the formation of innovative tools intercompany and strategic planning at industrial enterprises (complexes)
Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. Issues of economic risk analysis of business are becoming more relevant, especially in the context of the global financial crisis. This article discusses the methods of analysis of business risks on the basis of a limited range of criteria. Studies have shown the example of a particular Agriculture Organization. We consider the evaluation of the structure of the balance sheet and analysis system by W. Beaver, evaluation according to the method of calculating the financial condition of agricultural producers. On the example of the organization under study we have given an assessment of business risks with the use of a limited range of criteria. In the context of each block there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Figures for the study were analyzed for the organization, and compared to the theoretical value is sufficient. For each of the aspects of the assessment of business risks on the basis of a limited range of criteria there are valid conclusions. Based on the study, we have stated the advantages and disadvantages of the test approach to risk assessment of entrepreneurial activity of the economic entity
Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. In this article, we present a technique of multi-criteria approach to the analysis of business risks. The basic signs of increasing risks of entrepreneurship are formulated. On the example of the organization under study, we have given an assessment of business risks with the use of multi-criteria approach. Within the article, we identify potential business risks as an analysis of the solvency and liquidity assessment, analysis of financial stability, comparative analysis of the calculations, the analysis of the business activity of the economic entity, assessment of cost-effectiveness study of the organization. In the context of each block, there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Data for the study was analyzed for the organization and compared to the theoretical value. For each of the aspects of multi-criteria assessment of business risks there are substantiated conclusions. Based on the study, we have stated the advantages and disadvantages of multi-criteria approach to risk assessment of entrepreneurial activity of the economic entity