#2 / 2017

The paper presents author's model of the social and economic development of the region: it formulate its key components, functions and imperatives. The authors substantiate key role of the municipal power in ensuring the social and economic development of the region, the important elements of which are the development of health care, logistics, the optimization of the pricing mechanism, and the provision of comfortable housing and communal conditions.

13-17.pdf

(433 Kb)

Twenty-five years passed since the moment when Russia adopted the Agenda for the 21st century at a conference in Rio de Janeiro in June 1992, having chosen the path of sustainable development. During this period, the whole system of public administration was reoriented to new priorities and principles of social and economic development. The basis of the transformation is the regulatory and legal regulation of the processes of strategic management at all levels of government, including regional. This paper considers this aspect of strategic management of social and economic regional development. It deals with the completeness of the concept of “sustainable development” in comparison with the UN concept [1]; accuracy of wording and terms contained in federal and regional legislation, their consistency, both horizontally and vertically, of the regulatory and legal system; the logic of disclosing the problematics of the issue; complex reflection of all aspects of sustainable development of the territories: social, economic, environmental, institutional.

18-23.pdf

(165 Kb)

The paper contains the results of research of the factors of innovative and investment potential of small problem regions in the South of Russia. The authors reveal directions for optimizing the regional development strategy development based on the enhancement and implementation of the attractive potential of the territory. The scientific article discloses a special role of the innovative determinant in enhancing the stability of the social and economic regional development.

24-34.pdf

(195 Kb)

The scientific article presents some results of cluster policy in the regions in the Southern Federal Territory. It shows that the Rostov Region is the undisputed leader among these regions in terms of developing and practical implementation of cluster initiatives. The paper reveals the main problems that hamper the implementation of cluster initiatives within the framework of regional social and economic systems. The author draws a conclusion that one of the promising directions for implementing the cluster approach lies in the formation of interregional mega-clusters formed by a complementary combination of base clusters for several regions, industries.

35-43.pdf

(587 Kb)

The article examines the organizational and legal aspects of state support of innovation at the federal and regional levels. The experience of the regions of the Russian Federation in the sphere of basic measures of state support of innovation activity is analyzed.

44-54.pdf

(498 Kb)

The Account, Audit and the Control

The modern meaning of the fundamental concepts of “debit” and “credit” is compared with that used in the first manuals on bookkeeping. The paper gives the examples of accounting records. The author reveals the main stereotypes that hamper the further progress of the theory of accounting, and the possibilities of overcoming them. The scientific article presents variants of interpretations of accounting terms based on their etymology.

125-143.pdf

(249 Kb)

The paper discloses economic essence of the financial result of the economic entity’s activity as well as the main methods of its evaluation and analysis in details. It presents the basic functions, which profit, as the most important component of market relations, is called upon to fulfill. They include in particular: the rationale for the economic effect, stimulating function, the main source of the formation of national budgets of different levels. The author pays her attention to the analysis of various methods of assessing the financial result of the organization. The paper mentions in particular the methods of such well-known specialists as A.D. Sheremet, A.I. Buzhinsky, S.B. Barnholts, B.I. Maidanchik, V.F. Palia as well as R.S. Saifulin and E.V. Negashev. The author proves the tremendous influence of the choice of the methodology for analyzing the financial result on the assessment of the organization’s activity on the basis of accounting and reporting data.

144-152.pdf

(180 Kb)

Economy of Agrarian-Industrial Complex

The paper examines the impact of sanctions imposed by major Western countries on Russian imports and exports by major commodity groups. The authors reveal main tasks, the solution of which will reduce significantly the negative impact of sanctions on agro-food products market. They pay their special attention to the key directions of the development of agriculture in terms of sanctions and import substitution policies.

55-60.pdf

(205 Kb)

The paper proposes the stages and key indicators of ensuring the country’s food security. It presents the results of the food safety assessment; the determining role is assigned to the production of agricultural products. The attractiveness of agriculture in Russia has decreased over the years of reforms. The displacement of domestic agricultural producers from the domestic agro-food market has contributed to the growth of import dependence. There is an unstable growth in the volume of production of crop and livestock products. Analysis of the availability of basic foodstuffs for the population makes it necessary to expand the volume of domestic agricultural production. Despite the implementation of the state policy of import substitution, under the current conditions of the activities of agrarian enterprises, there is a risk of further reduction of Russia’s food security. The priority areas for solving this problem include: the creation of a favorable investment climate, the growth of investment activity of commodity producers, the implementation of state support, including the provision of subsidies and subsidies. The authors draw a conclusion that it is necessary to monitor food security for the early warning of threats as well as to take the urgent measures to protect the agro-industrial complex.

61-71.pdf

(958 Kb)

The scientific article is devoted to the research of investment aspects of the reproduction of the technical base of agricultural organizations on an innovative basis. The strategic importance of investments in updating the production base of domestic agriculture under conditions of limited own financial resources and low availability of credit resources is underlined. The structure of technical and technological innovations is presented and their content is considered as objects of investment. The logical interrelation in the economic chain "innovative economy – investment activity – reproduction of technical and technological potential of agriculture – competitiveness of agricultural products" is traced. Priority directions of investment activity of the state are determined. Based on the author's methodical approach to the presentation of investment design, it was concluded that it is necessary to form and develop a system of state monitoring of investment processes and to adjust the criteria.

72-80.pdf

(551 Kb)

The paper considers the problems and perspectives of development of state regulation of integration transformations in the regional agro-industrial complex. It discloses strategic priorities of the federal, regional programs for the development of integration in the agro-industrial complex of Russia. The authors analyze measures of state support of integration processes in the agro-industrial complex of the region. They pay their special attention to the stages of the process of state regulation of agro-industrial integration in the system of strategic management of the region.

81-87.pdf

(461 Kb)

The article is devoted to assessment of financial provision of reproduction processes in agriculture of Russia. The author analyzes the provision of technical resources, the dynamics of indicators of the movement of fixed assets of agricultural organizations. The paper shows that the driving force of the agroindustrial complex development are investments in fixed capital, the dynamics of sources of financing investments in fixed capital for agricultural development. Found that all the working capital of agricultural organizations formed at the expense of borrowed sources. There is an acute need for effective management of working capital of agricultural organizations. Noted that agriculture as the main branch of agriculture is characterized by a lack of financial stability in its development. For the enterprises of agriculture of the country is characterized by low financial efficiency of reproduction processes.

88-95.pdf

(616 Kb)

The process of reproduction in agriculture is subject to a set of factors. The crisis state of the organizational and economic mechanism of the agrarian sphere is caused by external (macroeconomic) reasons: disparity in prices for agricultural and industrial products, a reduction in the volume of centralized subsidies and lending, minimization of investment, and internal (microeconomic): special economic behavior of agricultural enterprises in conditions of lack of funds and ineffective management of available resources. There was a chronic insolvency of the main consumers of agricultural machinery and means for restoring soil fertility - the most important factors of the reproductive process in agricultural production. The fixed capital, formed by agricultural enterprises at the expense of own and borrowed sources, during the operation of the means of production is not restored in full, which indicates violations in the on-farm mechanism of its reproduction.

96-104.pdf

(182 Kb)

The paper considers a conceptual approach ensuring the formation of an effective system of agricultural cooperation in the context of import substitution. The authors reveal the key features of the evolutionary method of analyzing the genesis and development of the system of agricultural cooperation. They substantiate the necessity of forming a methodological base aimed at identifying the key qualitative characteristics of the systemic certainty of relations within the framework of agricultural cooperation as independent, interacting systems that are subordinate to the action of the relevant economic laws, their genesis and evolution. The scientific article reveals that the content, functions, mechanism of the agricultural cooperative system activity can change as the transition from the basic elementary forms to more perfect, adequate qualitatively new state and level of development of material production.

105-111.pdf

(397 Kb)

Service Economy

The paper considers the possibility of implementing the procedure for reengineering the activities of companies engaged in the provision of high-tech services, within the framework of their adaptation to environmental conditions. The author proposes formation of the Service-engineering centers as a tool for such adaptation, on the one hand. They focus on involving the client in the process of shaping the value characteristics of the services provided. On the other hand, they follow the basic trends in the development of innovative technologies.

112-117.pdf

(688 Kb)

Taxes and the Taxation

In the article it is presented the features of systems of the taxation of objects of the real estate in foreign countries. The main elements of the property tax are discussed in detail. Due to the fact that there is almost no practice of unified land taxation and its improvements in Russia, it is concluded that it is necessary to study the experience of developed countries, where a single interconnected complex is envisaged.

153-162.pdf

(209 Kb)

ECONOMY OF THE REAL ESTATE

The article presents the features and problems of estimating single real estate complexes in the modern Russian conditions. It is determined that due to the novelty of the design the formation of a tax base for a single immovable complex deserves special attention. The transition to the calculation of the cadastral value of a single real estate object as a taxable base is very relevant and will allow solving a number of problems inherent in the current taxation system.

118-124.pdf

(195 Kb)