This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
The article substantiates the necessity of drawing up
competent accounting policies in the field of inventory,
to ensure the internal control in the legal entity. We
explore the impact of accounting policies for the
recognition and measurement of inventories on the
financial reporting and suggest measures to reduce the
distortion of information that serves as the basis for
management decisions
This article reveals the essence and importance of accounting
documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
The content and structure of intellectual capital was analyzed and an integrated system of the corporation management, which includes segments of knowledge management and controlling, was considered in this article. Knowledge processing technique on basis of the use of trainee ensemble neuronets as perspective direction of the intellectual capital management and corporate knowledge management is considered
This article discusses the ways of reducing the financial, economic and social risks on the basis of an accurate prediction. We study the importance of natural time series of winter wheat yield, minimum winter, winter-spring daily temperatures. The feature of the time series of this class is disobeying a normal distribution, there is no visible trend
ACTIVITIES FOR FORMATION OF THE DEVELOPMENT STRATEGY OF A BANK IN THE SPHERE OF INDIVIDUAL CAR LOANS
The article discusses the prospects of development of
crediting in the Russian federation; the author analyzes
the important reasons for the increased costs of cars, as
inflation and refinancing rate in Russia and the United
States. This article also studied the dynamics of sales
of cars on credit in recent years, the terms of the car
loan program called “Buy back”. In addition, the
calculation of economic efficiency in the changing
conditions of early repayment of a classic car loan,
implementation of Buy back program, and the
efficiency of implementation of project proposals
The study discusses the activities of TNCs as a factor of development of regional innovation systems of economy, which contributes to the spread of new methods of management, marketing, and new technologies. The prospects for Russia's development can be viewed as a huge resource for business expanding of the largest international companies, which gives relevance to the issues of studying TNCs as a global subject of the world economy, as well as the adaptation of international companies to Russian conditions. According to this the study of trends of transnationalization on the example of the Russian agricultural machinery market and the search of the ways to improve the efficiency of its functioning is an important factor in the development strategy of the state. Factors affecting the attraction of foreign investors to Russia include cost and production factors (availability of natural resources, cheap labor, the possibility of R & D and innovation); the attractiveness of the market (the size of the market and income per capita, the dynamics of growth in domestic and neighboring markets); government initiative (economic and political stability, tax incentives, developed infrastructure). The analysis in the article suggests that the presence of TNCs in the region is a significant factor in increasing innovation activity. In addition, the development of balanced investment programs, taking into account the plans of TNCs, as well as the obligation to monitor their implementation, is the key to increasing the investment attractiveness of the regions
The article presents the main approaches to the study of socio-economic processes, the problem of modeling, taking on increasing urgency, issues of sustainable and balanced regional development
The article is dedicated to the conditions and the problems of realization of innovative potential on the national level. Author’s approach to the analysis of the factors influencing on the main components of the innovative potential is presented. The results of the comparative analysis are discussed and the decisions of the problems are offered in the article
The article is devoted to solution of actual task of
definition to the modern role of the agro-industrial
complex of Russia in economic theory, in the
globalized world economy. It deals with production in
agriculture, as a developed competitive agricultural
sector, which is the key to food security of the
country's existence. In the work we present the
analysis of factors affecting the development of
agriculture, among which the most important are the
low degree of monopolization of rural producers in
comparison with other sectors of the economy; high
level of capital intensity of agriculture and low
profitability; disparity of prices in the agricultural
sector; high level of competition imports.
The article presents the main issues to be focused for
timely consideration, such as: questions about the
protectionist measures to help the farmers from
Federal agencies; the role of insurance and leasing
organizations in encouraging farmers in replacing
agricultural equipment; the need for effective
assistance of regional authorities in the promotion of
the import substitution program; the identification and
elimination of "bottlenecks" in the promotion of South
Russian grain on the world market; development of
measures to solve other problems constraining the
sector's development. We have also offered a number
of rational and effective interventions for addressing
key management issues of agricultural sector