#3 / 2017

The article deals with economic integration issues in national economic space of Russia. The institutional measures and transformations taking place in the Russian Federation aimed at developing stable relationships between the subjects of the local level are defined. The modernization criteria for the spatial structure of the regional economy; “natural” and institutional factors in the formation of the territorial agglomeration; the effect of the creation of agglomerations are explained The result of the research is the proposed organizational structure of the agglomeration management as a socio-economic framework of regions of the Russian Federation.

13-22.pdf

(480 Kb)

In the Republic of Kazakhstan there are disproportions in the development of the territory. The aim of the study is to analyze the development of territorial inequality based on indicators of the real sector of the economy and social policy. The key task is to identify the factors of the uneven development of the regions. The obtained data made it possible to identify the causes of these phenomena and assess the quality of the economic space of the regions of Kazakhstan. Based on the analysis it was shown that the development of territories in Kazakhstan is concentrated in the poles of the growth of the service economy and regions with a pronounced mining industry.

23-30.pdf

(656 Kb)

The Account, Audit and the Control

Individual entrepreneurship is developing rapidly in the regions of Russia. The legislation provides for simplified methods of accounting, the possibility of application of special tax regimes for individual entrepreneurs. The article describes the main features of registration, accounting and reporting of the individual entrepreneur.

63-71.pdf

(617 Kb)

This article discusses the accounting aspects of subsequent evaluation of intangible assets in accordance with International accounting standards applicable to russian practice of accounting in commercial organizations. Focuses on the procedure of impairment of intangible assets and reflected in its results in the accounting system and reporting.

72-76.pdf

(104 Kb)

The article is devoted to the problem of choosing by organizations the optimal method of accounting for production costs and calculating the cost of production. The classification of cost accounting and costing methods for different reasons is analyzed. Methods for calculating production costs are an integral part of the organization of production, accounting system and document management in the organization. The choice of a specific method is due to a number of factors related to the specifics of the organizations economic and production activities.

77-91.pdf

(422 Kb)

Economy of Agrarian-Industrial Complex

The article presents the results of research into the state and dynamics of the development of the agro-industrial complex of the Krasnodar Territory. The analysis of the use and structure of agricultural lands, arable land and sowing areas, the provision of agricultural and tractor machinery, mineral and organic fertilizers, the prices of sales of agricultural products and a unit of industrial goods, the gross regional product of the economic activity of the region's agriculture is provided for agricultural organizations (agricultural organizations). Factors that significantly influenced the dynamics of indicators characterizing the development of the region's agro-food complex were identified and studied. The obtained results allowed to draw a conclusion about the availability of domestic reserves in the agricultural organizations for increasing the efficiency of the use of production potential, provided that the disparity in the prices of agricultural products and goods and materials purchased for agricultural production is mitigated.

31-42.pdf

(238 Kb)

The article is devoted to the problem of application of the program-target instruments of state regulation of the agro-industrial complex of the region. The basic principles of state policy in the field of development of the agro-industrial complex of the region are singled out. The content and specificity of targeted, departmental programs of state support of the agro-industrial complex of the Adyghe Republic are disclosed. Organizational and methodological gaps in the implementation of targeted state programs for the development of the agro-industrial complex of the Adyghe Republic, as well as priority measures of the program-target regulation of the agro-industrial complex of the region, are singled out.

43-53.pdf

(178 Kb)

The article deals with the ranking of the municipal districts of the Krasnodar territory according to the level of efficiency of development of agriculture; carried out their differentiation on a territorial agri-food specialization subject identify a strong competitive position and reserves growth.

54-62.pdf

(511 Kb)

Taxes and the Taxation

The article is devoted to the study of tax policy as the main element of economic policy. The objectives of the regional tax policy, the emerging contradictions between the levels of the budgetary system, as well as the main directions of the tax policy of the Karachay-Cherkess Republic are considered.

92-97.pdf

(328 Kb)

The article considers the modern system of taxation of real estate in Russia. It is noted that the existing mechanism is aimed at fulfilling fiscal functions and has many shortcomings. A conclusion is made on the need to reform the Russian system of property taxation by moving to a single property tax.

98-104.pdf

(165 Kb)

MARKETING

At present it is not possible to imagine any organization without a purposeful PR. The peculiarities of educational institutions are the combination of the characteristics of a non-commercial (budgetary) and commercial organization in such a situation, the university faces the need with additional funds for carrying out large-scale public relations activities in a competitive environment.

105-109.pdf

(106 Kb)

The modern market of educational services has changed significantly. We can talk about its active development and change of approaches and the content of educational programs and the ways of organizing the educational process and the formation of demand for educational services and their sale. In modern conditions, no educational institution, including a higher educational institution, can not do without the use of modern marketing techniques in the market of educational services, since this environment is highly competitive, mobile, complex.

110-115.pdf

(349 Kb)

Econometrics

The urgency and the content of the author's approach to management and planning of sustainable development of rural territories of the region are substantiated. As one of the tools for developing and scientifically substantiating the planned values of key indicators, comprehensive econometric models are proposed for use to study the interrelationships of generalizing indicators of the socio-ecological and economic development of rural territorial systems. The article presents a methodology for developing scenario forecasts of indicator indicators, presents the main results of econometric modeling in the form of systems of recursive equations, where three blocks of variables characterizing the resources of agricultural organizations and their efficiency in modern conditions, social and demographic processes are used as factor variables.

116-124.pdf

(495 Kb)