The expediency of the application of simulation modeling as an instrument of assessment of the production and financial risks of innovative projects in agricultural sector is proved in the article. Economic efficiency and risks of investments in introduction of innovative technologies of sunflowers preprocessing are analyzed
The economic essence of the submissions of “market-ing orientation” and “enterprise’s competitiveness” is specified, classification of the basic approaches to an estimation of the enterprise’s competitiveness are given; in the article we are considered the factors to define on the competitiveness of the enterprises, the conception of the methodical approach to an estima-tion of the competitiveness of the enterprise
The article describes the impact model of clustering competitiveness of a region in consumer markets, factor markets, markets of innovative technologies and solutions and in staff attraction
In the given article methodical bases of the analysis
and an estimation of a financial condition of agrarian
formations are considered, the revealed lacks of a
traditional technique of the analysis of a financial
condition of the agricultural organizations are
presented. Imperfection of the technique leads to
inexact estimations of liquidity of turnaround actives,
the balance sheet, financial stability, sources of
financing which can be the factor of acceptance of
irrational administrative decisions in use of financial
resources. The technique of a rating estimation of a
financial condition of the agricultural organization is
approved. Directions of strengthening of a financial
condition of the agrofirm are proved
The article considers methodological approaches to
assessing the effectiveness of the municipal
administration of the Krasnodar Region. The
effectiveness of the administration can be considered
as quantitative and qualitative indicators – is an
integral index. The advantage of this approach is,
firstly, the number of indicators using for evaluation
may be varied depending on the needs assessment,
secondly, the indicators may be of different
dimensions, that in normal circumstances is often
difficult to assess, thirdly, evaluation is carried out on
the basis of publicly available information posted on
the Internet, including on the portal of the Federal
State Statistics Service. Methodological approaches
to assessing the effectiveness of the administration of
the municipality consists of the following steps:
definition of the objectives and evaluation criteria;
time period; substantiation of system parameters and
indicators; bringing them into a comparable form -
standardization of indicators; calculation of integral
indicators of the parameters by the additive
convolution, or the method of distances;
Differentiation of municipalities and their ranking.
As a result of this methodical approach to the
evaluation of the municipal administrations will get
the value and parameters, whose analysis will reveal
"narrow" places in their efforts to develop ways to
address them, and to monitor the socio-economic
state of the municipality
The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
Horticulture is a complex system based on the
complex use of different types of resources.
Horticulture organizations of the Krasnodar region
execute their own farming activity in the conditions of
great risks and high competitiveness from the sides of
foreign producers. The profitability of horticulture
depends on both managed factors and unmanaged,
which are in close interdependence. Therefore, the
very urgent problem is improvement of
methodological approaches to the complex assessment
of economic stability of agricultural organizations
specializing on the production of fruit-berry produce
with the use of indexes taking into account the
conditions and peculiarities of functioning of this
branch. The objective assessment of economic stability
can promote to the increase of the quality of
management of the organization and supply of their
stable development
The article is devoted to methodological approaches to empirical researches directed on revealing of the enterprise types of with property attitudes, providing the best efficiency of agricultural enterprises. The article deals with the sources of the initial information and methods of its processing
The article deals with the problems of functioning
analysis of a contemporary mountain–climatic health
resort and describes the perspective territories for
development of mountain–climatic health resorts, as
well as the necessity of creating such recreation zones
and carrying out an analysis of state support
mechanisms. In addition, the authors give their own
methodological approach characterizing the levels of
mountain–climatic health resort cluster development in
the Krasnodar region
The article presents a methodology for auditing of performance
of accounting policy, developed by the authors.
Particular attention is paid to the development of
an internal standard