The article presents the key information about the nuances
of forming material costs in order to calculate the income tax. Learn how to recognize the costs as material. There are changes in tax accounting above costs in 2015
The subject of the research is a complex of high-tech manufacturing companies integrated and functioning in the form of project-oriented companies that are complex dynamic systems with increased efficiency due to changes in its structure and functions, institutional adaptation or use of project management techniques and optimization. The article reveals peculiarities of assessment methods financial performance knowledge-based project-oriented businesses, the main of which is that companies consider their activities as separate independent projects, which have their cost centers and profit. The author's solution to the problem of choosing the optimal investment project among several possible within the framework of the investment program or portfolio of projects, which can be mutually independent of each other, or mutually interdependent. The aim of the work is to study the possibilities and prospects of organizational and economic mechanisms for the use of project campaign for the effective management of knowledge-based enterprises that will quickly adopt new technologies and create optimal production structure. The results will be useful for the public authorities responsible for the development of high-tech industries as well as public and private companies wishing to profitably participate in the implementation of major innovative projects and programs. In the course of the study suggested methods for evaluating the effectiveness of high-tech project-oriented businesses, allowing them to identify the main advantages and disadvantages in meeting their specific production problems
In the article we have considered the concept of integrated corporate structures, the term of "corporation", "holding"; we have proposed the evaluation of their development in the Krasnodar
region. The review of current management problems in agro-industrial holding was provided as well as the choice of directions of improvement of management, which is the basis for the integrated management techniques for integrated corporate structures of such forms, on the example on "Southern Diversified
Corporation" agricultural holding
The article examines the issues of formation of vertically and horizontally integrated structures of management. It also presents the procedure of formation of the regional cluster structures, as well as the proposed mechanism of its functional interaction
This article is devoted to the evolution of elements of
methodology of controlling. Management problems decision of which requires attraction of creative potential of controlling are discussed
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
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
Statistical analysis of the dynamics and structure of agricultural production in the Krasnodar Region is carried out: social and economic indicators, the place of agricultural production in the gross product of the region, the dynamics of quantity of agricultural organizations, the growth rates of volumes of physical production, and the efficiency of agricultural production are examined. The agricultural production of the region is analyzed in the context of individual industries and a comparison of regional indicators with data for the Southern Federal District and the whole country is made. The structure of sown areas and yield of agricultural crops, as well as the dynamics of gross harvesting of their main types are considered. The main vectors for the development of livestock and crop production have been identified. The main problems and trends in the development of crop and livestock sectors in the region are identified. The author of the article, based on the analysis of the economic potential of the region, in particular the agro-industrial complex of the region as the country's largest producer and supplier of agricultural products and raw materials, justifies the role of the agricultural production of the region and its ability to meet the needs of the population under conditions of import substitution in the Krasnodar Region and the whole country. The article has research nature, expressing the fact that it offers priority directions for increasing the efficiency of agricultural production in the region
In this article, in accordance with the methodology of SC analysis, we consider particular implementation stages of the synthesis of the numerical model and its analysis. We have also presented the results of the determination of the different states of the processing complex function of various factors on these states and their classification, as well as semantic networks and cognitive class diagrams and factors. On the basis of the analysis we made specific findings and recommendations for decision making at the management level of the region. After execution of the stages of cognitive structuring and formalization of the subject area the further stages of automated SC analysis have been accomplished, the first of which is the phase of the input database of precedents. All these steps are performed directly using "Eidos" universal cognitive analytical system
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are
encouraged to use the weighted and substantiated by the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products