The article considers the indicators of economic
efficiency evaluation of the investment-innovative
project in dairy cattle breeding. Factors that deter
investment and innovation processes and the
importance of introducing innovative technologies in
livestock development and state support issues for the
development of this sector are revealed
The article discusses the use of system approach in the disclosure of the mechanisms of systems organization as holistic entities. If the system obeys a normal distribution, it is influenced by accidental factors; therefore, it becomes less predictable and less controllable. Combining elements of the system in the first place means the establishment of relations between them and the appearance of integrity. As a necessary formal feature of the consistency (integrity) of the studied object we can use a Zipf-distribution. The presence of this regularity is a necessary condition for the existence of the system, and failure to do so means that is considered not an integral object, and some combination of spontaneously selected elements. Object is not an integral system in case of failure to do so means, but rather some combination random selected elements. The article presents the results of the use of methods of ranking analysis and mathematical statistics to assess the integrity of economic objects and to check their consistency. For analysis were used data on the sown area of 30 major crops for the period 1999-2015 years. Ranking distribution was built for the average values of acreage of crops, and it is fairly well described by a hyperbolic distribution, 73.5 percent of the cases the changes in the dependent variable depend on changes in explanatory variables. A deeper statistical analysis was conducted to test the joint implementation of the two hypotheses, first, that the data set does not obey the normal distribution law and, secondly, that the data are significantly interrelated, allows to make a statement about the affiliation of the studied General population data on the planting acreage of crops statistics Zipf-type. All the coefficients are statistically significant
The lack of a unified research platform and tools for
various sectors of Russian economy, allowing to take
into account the specifics of the object of study,
significantly slows down and complicates the decisionmaking
processes, at the same time thereby reducing
their efficiency, which is even more negative in terms
of the need of quick decisions of the tasks on import
substitution. Scientific essence of the proposed
research can be formulated in the form of innovative
unified research platform, showing the interrelated
causal system components, theoretical and practical,
analytical and experimental units, productive activities
which are scientifically proven smart products for
various sectors of the Russian economy. The
constantly changing economic environment makes to
answer its idempotent mathematics and information
paradigm, theory, methodology. Here it is important to
select the structure and rationale of the proposed
research mathematical "platform". A new, different but
mutually complementary multi-criteria approaches, a
set of economic-mathematical models and modern
mathematical and instrumental constructs, monitoring,
comparison, and generalization of the results is
needed. In the article it is shown that the proposed use
of instrumentation and mathematical methods
represent essentially new base for forecasting of
discrete evolutionary processes
The article deals with methods of visual-graphic analysis (technical analysis) and a possibility of adapting them to the conditions (indicators) of the sugar subcomplex from the position of integrated production systems (IPS). It should be noted that technical analysis is very popular. Thanks to the advent of powerful processors for computers and inexpensive software, trade analysts have access to technical analysis tools. The topic is becoming increasingly relevant in connection with the high pace of the global economic community. Visual graphical analysis (technical analysis), as well as its latest methods (indicators) that are adapted to modern economic conditions, are sort of the primary "blueprints" for the more complex forecasting tools, without which none of the analyst can do. Separating statistics from mathematics as an independent unit occurred after the development and start of mass use of tools visual graphical analysis (VGA) in various applied Sciences. The main feature of the prediction is the decision of the tasks, which are implemented in the algorithm of sequential nonparametric model. This indicates the improving the validity of information when predicting performance of IPS SP AIC. For a more General (objective) picture of the forecasting activities of IPS SP you need to apply this analysis in combination with other tools, such as hierarchical analysis of structural change and of correlation and spectral analysis. According to the forecasts obtained with the help of the indicators VGA, countries such as Brazil and India over time, waiting for the "overheating" of the economy due to unprecedented growth in the volume of growing sugar cane and manufacturing raw sugar. However, it is not necessary to consider the visual-graphic analysis as a perfect tool for forecasting market trends. Technical analysis should be seen as a tool for analysis and forecasting, which uses as the basis for short-term forecasting (benchmark) for operational decision-making by managers as a major sugar holdings, and the Ministry of agriculture
Currently, we experience particular problems of development of agriculture in conditions of import substitution and export. The industry needs active support from the government due to the specific features, which are typical to this sector of the economy, and necessary for the effective functioning and dynamic development, and maintaining a high level of competitiveness. Government support has to provide favorable conditions for functioning of domestic producers to stimulate the production of high quality products, and to increase the competitiveness of agricultural products and services in both domestic and foreign markets. In this article, factors have been revealed, which lead to the need of agricultural production state support The main directions of financing of the agro-industrial complex were established within the framework of the state program for the development of agriculture and regulation of markets for agricultural products, raw materials and food for 2013-2020; the rules for granting and distribution of subsidies from the Federal budget to constituent entities of the Russian Federation; the structure of government subsidies to farmers in different regions, and also considered a new loan product with a low interest rate, which is adjusted individually for each borrower
Theoretical aspects of the regional housing market
formation are considered in the article. It is noted
that the economic reform of our country has shifted
to regional level of practical social tasks to ensure
the population to affordable housing. Housing construction,
until recently, acted as the growth driver of
the entire economy. Therefore researching of the
economy effect on the housing sector on effectiveness
in the development of the regional socioeconomic
system is very up-to-date and is in great
demand. The authors present the region definition as
a complex multilevel structure with its own economic
environment, dynamics of development, made
through part of the national economy. The article is
setting goals for regional development construction
housing market. With regard to the housing market,
they have identified the general economic, investment,
social, stimulating, informational, sanitizing,
providing, backbone, space-educational and regulatory-corrective
function. In addition to the aforementioned
features they have included in this list and the
control and regulatory function, it is designed to
promote greater efficiency in the use of land for construction
of housing, the balanced demand, preparation
of proposals on the local residential market, coordination
of other listed functions. To the specific
functions they include measures to expand the market
segment, the diversification of the construction
business, strengthening relationships with other regional
participants in the housing markets, the increasing
role of the region in the economy of the
country
Through monitoring of the normative base of accounting and taxation, we have proved that the main and legitimate tool for optimizing the tax base and finding available sources of financing investments is the accounting policy of the business entity. The article explains that the amount and level of financial performance of a company depend from methods for assessment of certain types of assets and liabilities established in the accounting policy; and the methods of depreciation are one of these elements. The authors present the analysis of methods of calculating depreciation under accounting and tax accounting, from the point of view of their impact on the financial performance of the organization and tax optimization. The subject to accrual of depreciation was the primary means, listed as a part of a gas industry company in the Krasnodar region. The authors substantiate the choice of the research subject as a significant share of fixed assets in the total amount of capital organizations in the industry. The article reveals the essence of the methods of depreciation in accounting and tax accounting; it presents calculation formulas for each method. On the example of a particular fixed asset we have the depreciation calculation for the entire term of its useful use. The authors analyze the advantages and disadvantages of each method and identify the most preferred financial indicators and optimize the tax base for tax on profit of the subject of the research. Moreover, the article reveals a concept of "bonus depreciation", depreciation calculation under the condition of its application, the possible consequences of its use for the organization. This study addresses the concept of differences resulting from transactions with fixed assets, the reasons of their appearance and procedure of accounting. The authors of the article prove the conclusion about the direction of the most preferred embodiment of the depreciation policy for companies working in the gas industry
Despite a voluntary nature of creation of the financial reporting by the Russian organizations according to international accounting standards, the Federal law No. 208-FZ "About consolidated financial statements" which establishes general requirements to creation, representation and disclosure of consolidated financial statements by the legal entity created in accordance with the legislation of the Russian Federation was issued on July 27, 2010. The law carries to a number of such organizations: 1) credit institutions; 2) insurance companies (except for the medical insurance companies performing activities only in the sphere of compulsory medical insurance); 3) non-state pension funds; 4) managing companies of investment funds, mutual investment funds and non-state pension funds; 5) clearing organizations; 6) the federal state unitary enterprises which list affirms the Government of the Russian Federation. Thus, the Russian organizations constituting the consolidated statements have to do it strictly according to IFRS, starting with the reporting of 2012. Preparation of the reporting under IFRS in the companies requires fixed tracking of innovations in standards, permissions of matters of argument and treatments by separate provisions, increase in speed of data collection and processing for improvement of quality of the reporting and terms of its closing. For this reason, there is a need for involvement of specialists in creation of the Russian reporting according to IFRS. This profession is demanded first of all in the foreign organizations whose Russian divisions are obliged to report on a regular basis to head offices. However, recently in Russian companies which are trying to come to foreign markets or interested in foreign investments these specialists are also required
In modern conditions investment attractiveness is one of the most important characteristics of the industry. For each investor, receiving an investment decision, it is important to define, in what industry and in what economic region can be implemented specific investment project with the greatest efficiency, the choice of what areas of investment will have the best prospects and will ensure a high return on invested capital. Attracting investment in the food industry of the Krasnodar region will meet the targets established under the strategic and tactical development, aimed at in-depth processing of food products; improve its quality, which in turn will improve the level of food security of the country. This article presents the analysis of the industrial structure of the Krasnodar region as a whole, the structure of food production, as well as a brief assessment of the export potential of the industry. The article gives an estimation of dynamics of investment flows into various sectors of industry, the structure of investment projects ready for implementation; we have identified potential niche of substitution of imported products; it considers the strategy of socio-economic development of the southern Federal district, within which stands the task of creating national megacluster industrial complex. The results of the analysis identified the drivers of economic growth, stimulating the growth of investment attractiveness of the food industry in the Krasnodar region
The article defines types of functional stability of reproduction processes. We have proved the need of identification of interrelations between factorial and productive signs, their nature and extent of influence by types of stability (eco-economic, technological-economic, financial and economic) and efficiency (eco-economic, technological, economic). The generalized characteristic of the models and methods used for detection of dependences of the functional interrelations and interferences determining functional stability and efficiency by stages of reproduction process is given. Eco-economic stability of system is provided when the balanced coherence of interrelations and interferences in the optimum range is observed: "ability of self-reproduction – anthropogenous loading", or "an initial (standard) state – resource expenses – compensations", on each element of reproduction processes. Technological and economic stability is formed by an optimality of interrelations "process efficiency – productional effectiveness"; "productional effectiveness – economic efficiency" which allow to determine parameters of rational sufficiency of realization of productional potential of plantings and size of expenses of the economic resources providing the set reproduction level. Level of realization of reproduction potential of structural elements of an agroecosystem in comparability to the level of technogenic loading is determined by each element of an agroecosystem by the empirical and statistical method allowing to give a statistical assessment to the importance of the revealed dependences and to verify the received results. The regression models characterizing interferences of the factors influencing the level of eco-economic, technological - economic and financial and economic stability of reproduction processes are constructed