Address: 385000, Maikop, Adyghea Republic, Pervomayskaya Street, House 208. Ph.: 8(8772) 52 48 55
#1 / 2018
THE INTRODUCTION OF BENCHMARKING FOR ENTERPRISES MANAGEMENT OF HOUSING AND COMMUNAL COMPLEX
Housing and communal complex is one of the most important and most problematic sectors of the economy of the region and the municipality. It forms the basic living conditions of the population, affecting the socio-economic development of the municipality, the region and the country as a whole. It is necessary to search for new effective methods of management and control in the housing and communal sphere. One of the progressive methods at the moment is benchmarking. Benchmarking is a systematic process of finding and identifying the best organizations and processes, evaluation of products, services and management methods in order to use the experience. The improvement of the housing and communal complex is more regional in nature and there is a need to introduce such methods so that at the regional and municipal level there is an opportunity to carry out reforms.
INVESTMENT PROVIDING OF EFFICIENT IMPLEMENTATION OF THE HUMAN POTENTIAL OF REGIONAL ECONOMY
The article proposes a mechanism for investment to ensure the effective realization of the human potential of the regional economy, which is based on public, state and private partnership. The results of the study confirm the need to use an elevative way of implementing human resources in the development of the regional economy.
The Account, Audit and the Control
IFRS 4 "INSURANCE CONTRACTS". THE INTRODUCTION OF INDUSTRY STANDARDS OF ACCOUNTING AND REPORTING: THE EXPERIENCE OF EUROPEAN INSURANCE COMPANIES
The year 2015 was a turning point for most non-credit financial organizations (hereinafter NFO), because the Central Bank of the Russian Federation (hereinafter CBR) officially announced for the first time about the transition of all financial market participants to the industry’s standards for financial accounting and reporting.
2016 became a transitional stage in which the first 10 insurance companies selected by the Bank of Russia, before September 30, were to report for the first quarter of 2016 on a new chart of accounts and submit reports developed in accordance with international financial reporting standards. However, there are many more unresolved questions for participants of the insurance market than answers that are clarified by the CBR.
This article describes the experience of European countries that have been reporting to interested users since 2005, and this experience needs to be implemented by our insurers for a smooth transition to new regulations issued by the supervisory authority.
BORROWED CAPITAL AS AN INTEGRATED OBJECT OF ACCOUNTING
The article defines the belonging of borrowed capital to accounting objects, reveals its relationship with other objects of accounting, identifies the stages of the accounting process and the place of borrowed capital in it. The main attention is paid to the existing classification criteria of accounting objects, which are considered to be insufficiently complete and reasonable. By virtue of which, the author has proposed a classification attribute that takes into account the specific nature of loan capital as an object of accounting.
Economy of Agrarian-Industrial Complex
THE ESSENCE AND CONTENT OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM FOR REGULATING LAND RELATIONS
The essence and content of the organizational and economic mechanism for regulating land relations are determined in the article. The basic elements and levers by means of which its action is carried out are reflected. The definitions of the organizational and economic mechanism of different authors are given. Schemes and structural elements of the organizational and economic mechanism for regulating land relations have been formed. The main problems that hinder the effective development of land relations in the modern period are revealed.
Kastidi Yu.K., Karsanov K.B.
THE SIZE OF LAND USE AND THE DEGREE OF UTILIZATION OF MECHANIZATION RESOURCES AS PRIORITY FACTORS SHAPING THE VALUE OF PRODUCTION COSTS IN CROP PRODUCTION
The author’s classification of factors determining the value of production costs in the production of crop production is given. The dependence of costs per unit of work performed on the size of the agricultural enterprise and its provision with machinery is proved. With the help of economic and statistical methods, it was possible to determine the optimum size of the arable land of the organization and its provision with machinery in which the costs for the production of field crop production are minimized. The research was conducted according to the data of agrarian enterprises of the central zone of the Krasnodar Territory.
The Theory and Practice of Business
Arinichev I.V., Arinicheva I.V., Matveeva L.G.
STRATEGICALLY ORIENTED RISK MANAGEMENT TOOLS AT SMALL AND MEDIUM ENTERPRISES
As the world and domestic experience testifies, small business is a rather unstable and fragile entity. In Russia, despite the huge attention to the problem of small business, its development indicators are still much lower than in developed countries. Low demand for products, rising interest rates, limited access to financial resources, and instability of legislation lead to greater, in comparison with other forms of business, the vulnerability of the SME sector and the predisposition of its subjects to risk, especially when implementing innovative projects. This article presents the authors' opinion on the solution of the problem of sustainable development of the small business sector, which the authors see in the introduction of the concept of continuous risk management integrated into the system of making informed management decisions That is, risk management in a small business should not be an individual program, but be directly related to other management processes: business strategy planning, personnel management, financial management and customer relationships within a single information space of the enterprise and the region. Such a presentation of the risk management system in a small enterprise will contribute to the achievement of innovative and generally managerial resonance, not only in tactical, but also strategic aspects.
Taxes and the Taxation
TAXATION OF THE INCOME OF PERSONS: PROSPECTS OF IMPROVEMENT OF SOCIAL TAX DEDUCTIONS
In article it is considered how to improve social tax deductions, proceeding from the current situation. The assessment of the operating system of tax deductions is given. The problems arising at application of tax deductions on training and treatment are allocated. The lawsuits arising at calculation of a tax are considered.
CAUSE ANALYSIS AND COGNITIVE SIMULATION OF YOUTH QUALITY OF LIFE
The article considers the problem of youth employment in the context of the quality of life of the country's population. The problem of the influence of youth employment in the labor market on the quality of her life belongs to the class of semi-structured problems. This is due to both the multitude of factors affecting employment and often related to each other, and the uncertainty of data, the uncertainty of the causes of changes in the labor market both inside and outside the country and a number of other reasons. The study of this problem and the search for sound management decisions on the conduct of effective state youth policy require the use of various research methods. For this purpose, the article examines the possibilities of using the simulation of the youth labor market and the impact of youth employment on the quality of life. It is proposed to use simulation modeling based on a cognitive approach to studying complex systems such as the labor market. The cognitive model reflects cause-effect relationships in a complex system and in the study of the model (cognitive modeling) it is possible to explain the structure of the system and its behavior. The cognitive model reflects cause-effect relationships in a complex system and in the study of the model (cognitive modeling) it is possible to explain the structure of the system and its behavior. The concepts of the quality of life of the population and the characteristics of the quality of young people are revealed. An example of cognitive modeling of the quality of life of young people is given.
Abramova I.O., Schelehova L.V., Konstantinova O.V.
RUSSIAN-MALIAN ECONOMIC RELATIONS: STATE AND PROSPECTS
In the article, taking into account the main characteristics of the economy of the Republic of Mali, the state of economic cooperation between Russia and Mali, possible prospects for expansion of economic partnership between countries and Russia's access to the African market are examined. Conclusions are made about the expediency of increasing the effectiveness of economic interaction between the two countries.
Finance and Credit
Badwan N.L., Shamkina E.V.
TO THE QUESTION OF THEORETICAL AND METHODOLOGICAL APPROACHES FOR THE ESSENCE AND COMPOSITION OF THE CAPITAL
The article considers the problem of understanding the essence and composition of the capital. This question was often the subject of a dispute: "When economists reach agreement on the theory of capital, they immediately reach an agreement on all the other theories." (Bliss, 1975, p. VII.). The discrepancies are due, first and foremost, to discrepancies in the definition or use of the term “capital”. Representatives of the pre-classical, classical, neoclassical economic theory give different answers to these questions. The anatomy of the national economy at the present stage allows us to see that the transformed forms of capital camouflage the actual content of economic processes. Mutant-socialist relations prevail in the Russian economy today, which are hidden behind the appearance of the institutional forms of the market. Without the formation of an optimal social attitude to an important element of a market economy (capital), the formation of market relations and the formation of the neoclassical theory of finance is not possible, and capital management will be erroneously concentrated on its own sources of financing.
E$conomics of Tourism
Oborin M.S., Prokhorova O.V.
MODEL OF THE ORGANIZATIONAL-ECONOMIC MECHANISM OF EFFICIENT MANAGEMENT OF ENTERPRISES OF THE SANATORIUM-RESORT COMPLEX OF THE REPUBLIC OF CRIMEA
The article is devoted to models of effective organizational-economic mechanism of management of enterprises of sanatorium-resort complex of the Republic of Crimea and methodological support for its evaluation on the basis of integral index that combines four block of coefficients. The technique is based on the analysis of the internal state of the control object and the external result is reflected in the territorial and socio-demographic indicators. The priority of economic criteria reflected in the highest weighted contribution to the integral index, the coefficients generated on the basis of correlation dependence of yield of sanatorium-resort complex of basic socio-economic indicators. The method allows to evaluate the effectiveness of the model of organizational-economic mechanism of management of enterprises of sanatorium-resort complex, to justify the socio-economic development. The tightness of correlation allows to use the technique to predict the results of management during the period subsequent integration of specialized enterprises of the Republic of Crimea in the Russian economy.
Yagodka E.A., Davydov S.S.
IMPROVING THE TECHNOLOGICAL STRUCTURE OF INVESTMENTS BASED ON EXPRESS ESTIMATION OF FIRE RISKS
The article deals with one of the problems of the state’s economic development, which consists in the redundancy of the costs of fire protection of capital construction objects. The analysis of the typical technological structure of investment: its content and cost, on the example of the average building for industrial use. The proposed modernization of the technological structure of investment by moving to a risk-based model of activities to ensure fire safety and the introduction of a calculated assessment of fire risks. Technologies have been developed for hyper-assessment of fire risks, which allow the owner to independently evaluate the effectiveness of the proposed fire prevention measures to ensure the safety of people and property, including that of others.
ECONOMY OF FUEL AND ENERGY COMPLEX
UNIFIED MANAGEMENT OF ELECTRIC POWER INDUSTRY – CONDITION OF SUSTAINABLE OPERATION OF POWER SYSTEMS AND RELIABLE ELECTRICAL SUPPLY OF CONSUMERS
The article discusses the role of the electricity industry in the economic life of the country, as well as factors affecting the reliability of electricity supply to consumers. A comparison was made of the nature of system accidents in the energy systems of the USSR and foreign countries. The conclusions are formulated about the positive impact of the unified management and technological regulation on the stability of the operation of electric power systems.
ECONOMICS OF EDUCATION
Arutyunova A.E., Gorlova E.A.
ANALYSIS OF THE CURRENT STATE OF PRESCHOOL EDUCATION IN THE RUSSIAN FEDERATION AS A STARTING POINT IN THE FORMATION OF THE CREATIVE POTENTIAL OF THE INDIVIDUAL
In the conditions of the modern education system, pre-school educational organizations are becoming increasingly free in choosing the content, methods and means of children's development. Today it is important to look at the educational environment in terms of its effectiveness and development potential and try to predict its impact on various categories of participants in the educational process.
Blyagoz Z.U., Orlyanskaya N.P., Teshev V.A.
DEVELOPMENT OF A SUBSYSTEM FOR DESK AUDITS ON THE PLATFORM 1C:ENTERPRISE FOR THE AUTOMATION OF DOCUMENT MANAGEMENT DEPARTMENT OF THE FEDERAL TAX SERVICE FOR THE REPUBLIC OF ADYGEA
This article proposes a variant of automating the process of conducting desk inspections of the Federal Tax Service of Russia with a view to increasing the efficiency of its work as a whole.
Ordynskaya M.E., Silina T.A.
EVALUATION OF THE LEVEL OF INFORMATION AND COMMUNICATION SECURITY OF THE REGION IN THE CONDITIONS OF DEVELOPMENT OF THE DIGITAL ECONOMY (ON THE MATERIALS OF THE REPUBLIC OF ADYGEA)
The article is devoted to the study of the level of use of information technologies in the Republic of Adygea as a factor in the development of regional finance in the conditions of the emergence of a new information economy, which was called the “digital economy”. The situation of the use of information and communication technologies for five years is described with the aim of identifying the overall picture and the existing dynamics. Analysis of the state of information and communication technologies (ICT) in the region was carried out according to the following criteria: availability and equipment of ICT; ICT costs. Used methods of vertical, horizontal analysis, grouping and comparison. Evaluation of data for the Republic of Adygea was carried out in comparison with other subjects of the Southern Federal District (SFD), and with the all-Russian level.
INFLUENCE OF INNOVATION AND DEVELOPMENT OF PRODUCTION TECHNOLOGIES ON THE OPERATION OF THE SYSTEM OF TRAINING OF PERSONNEL IN RUSSIA
The article analyzes the impact of innovation and the development of production technologies on the functioning of the system of personnel training in Russia. According to the results of the analysis, the main directions of transformation of this system are formulated.