A diversified corporation is a highly complex multivariable dynamic system. The application of classical forecasting methods applied to such objects has encountered a number of difficulties, due to its economic nature. In the article, we substantiate the requirements to the forecasting method; on the basis of these requirements we can select the method and its software tool
The authors investigate the conditions conducive to the formation of effective associations of raw material enterprises of the agroindustrial complex and raw material processors. The unbalanced process of relations between agricultural producers and processing plants negatively affects the economic position of the partners of the merger. The diktat of low purchasing prices for raw materials by processing enterprises hinders the cost-effective operation of agricultural commodity producers. Procurement prices set by dairy processing enterprises for milk do not compensate not only production costs, but also losses from inflation. This leads to a sharp decline in the profitability of milk production. A paradoxical situation arose: on the one hand dairy plants encountered an acute shortage of raw materials, on the other, the problem of selling milk by its producers at an acceptable price was aggravated. The disparity between the purchase prices for milk and retail prices for dairy products has led agricultural enterprises to explore alternative markets. On the basis of the mathematical model of the agricultural consumer cooperative, conditions for the formation of effective associations of enterprises of the dairy subcomplex of the agroindustrial complex are analyzed
Based on the analysis of modern production and sales of agricultural products, the main problems of this sphere, the impact of various economic and political phenomena on it, state support and foreign sanctions were studied. The issues of improving the implementation of agricultural products, the direction of development and improvement of the sales management system are considered. The influence of the seasonal factor in the sale of agricultural products producers was established. On the example of the sale of eggs of representatives of small forms of management with the help of the construction of the polynomial trend and the seasonality index, a forecast for 2017 and 2018 is made. The sales activity of the enterprise should directly focus on the current monitoring of the market situation, cooperation with other producers, joint search for partners with the goal of not only short-term cooperation, but also possible conclusion of any long-term contracts taking into account the forecasted sales volume. We have proposed measures to improve the implementation of agricultural products, the direction of development and improvement of the management of sales and storage of products through the establishment of wholesale distribution centres. Various methods for the formation of such centres are indicated. Prospects from the implementation of these projects and possible problems of their creation are explored
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
The Crimean poultry organizations financial
development features are researched in the article.
The current poultry sector condition in Crimea is
analyzed, its main problems are examined. It is
observed that a reduction of both head of livestock
and poultry products has been taking place for the
past years in Crimea; the competition from mainland
manufactures has increased due to the lower cost that
is offered as their competitive advantage. The
financial analysis of four major poultry organizations
of Crimea has been conducted, the complex
estimation of their financial condition has been given.
It is revealed that three of the four analyzed
organizations has problems in their financial
resources management. There are also the problems
that the enterprises handle in the field of liquidity and
solvency management. The objective problems that
has negative influence on the poultry industry of
Crimea are investigated. The conducted analysis has
showed that the poultry organizations of Crimea key
problems solution requires a comprehensive
approach including enhancement of both production
processes and financial management methods. The
poultry organizations production relations
improvement methods are suggested. It is noted that
the most significant of them should be the following:
technical equipment and technology modernization,
feed base arrangement improvement, strategic
management, marketing and advertising
development. The poultry organizations of Crimea
financial management system amelioration areas are
considered. The complex of the suggested measures
will favor the effectiveness growth of both an
individual organization and the industry in whole
System paradigm is discussed conformably to
functioning of controlling institution of a large-scale
agro-industrial system. Presently the systemacity
became the general platform of fundamental and
applied, scientific and practical elaborations and
projects. Now in the sphere of system researches
surge of interest in questions of classification is
observed. Apparently, it is connected with
accumulation of results of private researches in all
areas of this discipline and with inevitable
transdisciplinary crossings of their practical
applications. So, undoubted intervention of high
technologies to the agrarian sphere is observed. The
efficiency of this introduction, certainly, depends on
coordination of actions of developers of various
subject domains. On the basis of the objective
analysis it must be noted that in the arsenal of
managers, especially foreign ones, there is
practically no fundamentally new methods and tools
of controlling. So says the executive director of
Russian Association of Controllers prof. S. G. Falco.
However, promising mathematical and instrumental
methods of controlling actively developed in our
country. It is necessary to implement them. For
example, managers should be used advanced
mathematical and instrumental methods of
controlling. These methods are based on the modern
development of mathematics as a whole - on the
system interval fuzzy math. Considered methods are
developed in accordance with the new paradigm of
mathematical methods of research. It includes new
paradigms of applied statistics, mathematical
statistics, mathematical methods of economics,
methods of analysis of statistical and expert data in management and control. In the XXI century there
were more than 10 books issued, developed in
accordance with the new paradigm of mathematical
methods of research. The systems approach to
solving specific applications often requires going
beyond the economy. Very important are the
procedures for the introduction of innovative
methods and tools. In this article we consider the
above research results in their interconnection
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
Features of various approaches to formation of social policy in conditions of global economic fluctuations are considered in the article. The authors suggest that the main indicator of effective socio-economic policies at all levels of government; there may be only criteria for social development in society. The article also substantiates the necessity of development of methods of regulation of economic processes in terms of implementation of socio-cost-effective economic model. Theoretical basis cost-effective system consists of postulates on the dual nature of labor and labor theory of use-value (utility). The concept of the economic model proposed envisages humanization of socio–economic life. The differences in the models of "costly" and "creative" time are also considered and identified in the study. The authors concluded that the main factor of increase of efficiency of social labor becomes the constant growth of the real income of labor at constant cost reduction abstract. The results of the study can be the basis for the formation of a new system of public policies that enhance the welfare of the population and to create effective socio-economic planning model that may be particularly important in solving problems of social policy of Russia in conditions of global economic downturn
In modern conditions managerial accounting through its functions acts as the main information base of the organization internal activity management, its strategy and tactics. In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of analyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management. The special significance in these conditions belongs to search of the measures directed to decrease in level of expenses as the major means on ensuring competitiveness of the organization. Now managerial accounting is a component of an enterprise management system. To the theory and practice of managerial accounting it is paid much attention. Among foreign scientists works of such authors as: R.L. Akoff, To Drury, Ch. Horngren, D. Midlton, B. Rein, R. Antony, D. Higgins, etc. are the most known. It is possible to distinguish from the Russian scientists whose works are devoted to the organization and methodology of account: M.A. Vakhrushina, V.B. Ivashkevich, V.E. Kerimov, G.M, Lisovich, S.A. Nikolaeva, V.D. Novodvorsky, V.F. Paly, L.I. Horuzhy, etc. In this article authors have defined the main objectives of managerial accounting
The study considered production and social
nature of peasant farms, stages of their
evolutionary development to modern farming
facilities. In addition, the data of peasant farms
development in the Krasnodar region is
presented, as well as the dynamics and
structure of expenses and income in peasant
farms, distinctive features and legal aspects of
functioning of peasant farms from 1990 to the
present time. We have noted contradictions in
the legislation on farmers as special
organizational-legal form of production in
agriculture. Much attention is paid to the
problem of land shortage, additional
acquisition of land leases, the shortcomings in
the lease and use of land shares are
highlighted. We have proposed measures to
improve the effectiveness of peasant farms
activities, the development of inter-farm
cooperation, small businesses in agriculture,
information and consulting services as well as
wholesale and logistics centers in the region