In the article, a complementary strategy is considered, the algorithm of realization of a complementary strategy and methodology of approaches to its realization is developed
The article is a conceptual approach of competitive business development in the processing industry. The study has revealed the main trends in the development of a regional segment of the market of juices; structural quality features of major players have been presented. In the structural analysis of the dynamic trend forecast we have visualized the method of effectiveness of strategic management of juice producers
Nowadays a lot of countries, regions, cities, corporations carry out special process to form territories images, to create original images of their strategies and concrete products. Such processes in the Kolyma region, concerning the forming of positioning and advance mechanism of our city, are mostly at the research conducting and trial actions stage. Therefore, we consider it timely and relevant to offer the recommendations which can be used by authorities when developing positioning and advance programs of the considered northern city within the country, as well as beyond its boundaries
The article is devoted to the question of analysis of food consumption. The consumption structure of main types of agricultural products has been examined. Issues of food needs saturation have been examined as well
The article discusses types of credit risk arising from the
financing of small and medium-sized businesses by commercial banks; we have also conducted its evaluation and the identification of opportunities of minimization
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
This article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting
The article considers the issues of functioning of a regional innovation system. It also gives an estimation of trends and peculiarities of functioning of the regional innovation system. We have analyzed the innovation activity of organizations by Federal
districts of the Russian Federation. We have identified specific problems and reasonable prospects of development of innovative activity in Russian regions. The factors of regional development in the interests of effective functioning of a regional innovation system are given in this article
DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the
application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life
The article presents the author's model of organization of controlling personnel costs