764

UDC 631.14: 636.92 (470.53)

D.Trukhin, A.Vilisov, N.A. Svetlakova, Perm State Agricultural Academy, Perm, Russia

HISTORY OF DEVELOPMENT AND MODERN COMPETITIVE STATE OF FARMS

IN KUNGURSKII DISTRICT OF PERMSKII KRAI.

Abstract. The article describes the origin and gradually becoming a peasant (farmer) economy in the world and Russia. The basic documents according to which the peasant (farmer) economies were formed and developed in the pre-Soviet and post-Soviet Russia are examined. A study on the current state of competitive peasant (farmer) economy in the Kungurskii district of the Permskii krai is done, where two typical peasant (farmer) economies in the Kungurskii district of the Permskii krai are considered as an example; one of which is involved in agriculture, the other - in animal husbandry. At the end of the article conclusions and suggestions for today's competitive peasant (farmer) economies in the Kungurskii district of the Permskii krai are presented.

Key words: agriculture, agricultural sector, the peasant (farmer) economy, agrarian reform, Kungurskii district, crops, livestock, efficiency.

UDC 633

O.A. Ugolnikova,

Perm State Agricultural Academy, Perm, Russia

PROBLEMS OF LEASE ACCOUNTING ORGANIZATION

Abstract. Accounting for lease transactions is currently one of the key differences between the national systems of accounting regulators from IFRS. These differences are very important in practice, and needed to be addressed to ensure proper comparability of national accounts data with recognized international trends in the area of lease transactions.

Key words: finance leases, operating leases, lease payments, cumulative and actuarial method.

UDC331.103.24

I.N. Fazliev;

Counsel Municipal state institution

Perm city Department of civil protection,

Perm, Russia

TO THE QUESTION ABOUT THE AMERICAN SYSTEM OF EXECUTION OF

PUNISHMENTS

Abstract. The article is devoted to the specific use of the labour of convicted persons at the penitentiary of the United States of America (USA). Retrospectivelycorrelative approach to the determination of the historical peculiarities of the American penal system by the example of statistical data and historical facts is used. The article deals with the description of social and economic factors and conditions that ultimately influenced the development of American special institutions, from the point of view of increasing their economic efficiency due to the use of labour of convicted persons in household farms and industries. However, it is indicated that the organization of the

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prison system in the US has a distinctive character and may not fully correlate with Russian realities. However, a successful experience of the Americans, their ability to find solutions in conditions of high competitive environment, by lobbying both public and private interests, deserves particular attention. The author develops the idea that the scientific researches in this direction can be promising from the point of view of systematization of materials on capacity development and economic opportunities of farms of the Federal penitentiary service of the Russian Federation.

Key words: privatization, financing, social and economic, cheap labor, concession agreements, profit convicted, rental basis, economy, competitive environment, public, private interests, social connections, growth of profitability, farm.

UDC 631

O.I. Khairullina – PhD, Associate Professor,

T.M. Yarkova – PhD, Associate Professor, Perm State Agricultural Academy,

Perm, Russia

NORMALIZATION OF REPRODUCTION PROCESS AS A CONDITION FOR FOOD

STOCK CREATION

Abstract. Reproductive processes in agrarian economy are the basis for the formation of food stocks. The category appears only in stages of reproduction: production, distribution, exchange, consumption. It is necessary to consider the reproduction of resources, economic mechanism, the reproduction process participants. Agricultural organization development is a priority. Consumption rates play a key role. However, the lack of unity in the tools of calculating ratios creates a particular problem. It is necessary to take into account the consumption of food not only by the society, but also for industrial purposes. This requires determining standards of food consumption with an accordance of the age of population, size of the food market, a possible output with the gradual import and allowable imports.

Key words: reproductive process, agriculture, food supply, economy, production.

UDC 338.45:62(470.53)

V.P. Cherdantsev – Dr. Econ. Sci., Professor,

E.A. Murtazin – graduate student,

Perm State Agricultural Academy,

Perm, Russia

ORGANIZATIONAL AND ECONOMIC ASPECTS OF DEVELOPMENT OF

CLIMATIC EQUIPMENT MARKET IN PERM

Abstract. The article is devoted to a research of the climatic market of Perm in modern conditions. Almost all types of machinery are positioned on it, and the range is constantly replenished with new models. The analysis revealed that at the moment there is only lack of the transition of the Russian market in the professional stage. For this purpose the short-lived company disappearance is necessary, and the market has only medium and large companies with a full range of services. On the basis of the conducted research the author suggests an acceptable way out of this situation - the complex development of services.

Key words: climatic market, air conditioning, ventilation, split-system, competition, services.

282

UDC 631.15:338.43(470.53)

O.V. Shakirova – Degree-seeking student, G.G. Zorin – Professor, Perm State Agricultural Academy,

Perm, Russia

ASSESSMENT OF LAND RESOURCES UTILIZATION IN AGRICULTURE OF

PERMSKII KRAI

Abstract. This article analyzes the current state of land resources use in the agricultural sector of the Permskii krai. The topical issues of land management at the regional level as well as the level of economic entities are given. Certain difficulties and constraints of rational and efficient use of land resources were identified. There is also an examination of main directions of improving the efficiency of land resources usage under the target program for agricultural development and regulation of agricultural products markets, raw materials and provision in the Permskii krai developed for 2013 – 2020.

Key words: agriculture, crop production, Permskii krai, land resources, acreage under crop, efficiency, crop yield.

UDC 336.663

L.N. Shipitsina;

Perm State Agricultural Academy, Perm, Russia

MODERN METHODS OF MANAGEMENT

OF RECEIVABLES AND PAYABLES

Abstract. The article defines the modern management methods of receivables and payables as an essential tool to ensure security of enterprises and increase working capital. Theoretical approaches to the definition of "debt" are considered. The article deals with the main problems of liquidation of receivables turnover to respect the deadlines, policy management, credit policy of the company (the formation of loyalty from customers and disciplines within the accepted conditions). Crediting policies of customer are developed.

Key words: accounts receivable, accounts payable, collection policy, credit standards, regulation of debt management, system of discounts, doubtful debt, credit policy.

UDC 631.338.43

T.M. Iarkova – Cand. Econ. Sci., Associate Professor,

O.I. Khairullina – Cand. Econ. Sci., Associate Professor,

Perm State Agricultural Academy,

Perm, Russia

FORMATION OF FOOD RESERVES

IN CONDITIONS OF EXPANDED REPRODUCTION

Abstract. In the article the problems of agriculture, typical of modern market and foreign relations are examined. The basic directions of agrarian policy aimed at the expanded reproduction in agriculture are considered. The authors cover not only the main branches of production in agriculture, but the social side of the question. It is noted that the effectiveness of the proposed measures is the possibility of formation of food stocks in the regions. Food stocks are considered as an effective tool for the stability of the national food security, and the ability to solve many tasks to ensure poor parts of population in the regions and promoting cooperation between regions, using ways of mutually benefi-

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cial exchange of agricultural raw materials and food. The solution of interrelated problems of extended reproduction in the agricultural sector and food security of the state should be the aim of the modern agricultural policy.

Key words: production, agriculture, food security, food stocks, agricultural policy.

UDC 330.332:470.344

L.G. Gordeeva, A.A. Gordeev; Chuvash State Agricultural Academy, Cheboksary, Russia

IMPROVING OF STATE REGULATION OF INVESTMENT ACTIVITIES

IN AGRICULTURE

Abstract. The problems of investment development of the agricultural sector of economics are examined. The concept "state regulation of investment activity in agriculture" is analyzed and its main directions are found out.

Key words: government regulation, investment, investment activity, investment climate, investment process.

UDC 330.322

L.G. Gordeeva, A.A. Gordeev, Chuvash State Agricultural Academy, Cheboksary, Russia

MODERN INVESTMENT PROJECTS

Abstract. The role of intellectual capital in conditions of innovative economic development is found out. A classification of investments in intellectual capital, reflecting the modern investment projects is examined. Objective factors indicating the need to attract investment date are determined.

Key words: investment, investment projects, intellectual capital, investment in knowledge, innovation development.

UDC 657.6

N.Iu. Katilevskaia, T.A. Miroshnichenko, Don State Agrarian University, Rostovskaia oblast, Persianovskii, Russia

FEATURES OF AUDIT WORK ON ACCOUNTING OF PLANT FINISHED GOODS

Abstract. Checking of the finished products is an important step in the audit, as operations with it directly affect the final financial results of the company. Audit of accounting of plant finished goods includes procedures that take into account the specifics of the manufacturing industry.

Key words: audit, plant finished goods, audit procedures.

UDC 339.9 (430) (470.6)

E.V. Merkulova, I.V. Baranova,

Don State Agrarian University, Rostovskaia oblast, Persianovskii, Russia

FOREIGN TRADE OF ROSTOVSKAIA OBLAST

Abstract. The basis of the Rostovskaia oblast economy is in export and import relations. Over the past few years the region successfully implements its foreign economic

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potential, which causes an increase in the budget, income, and the development of export and import relations.

Key words: foreign trade, export, import, export promotion.

UDC 339.9 (430) (470.6)

A.V. Palko, I.V. Baranova,

Don State Agrarian University,

Rostovskaia oblast, Persianovskii, Russia

INNOVATIVE DEVELOPMENT OF AGRICULTURE COMPLEX

OF ROSTOVSKAIA OBLAST

Abstract. Innovations are any technical, organizational, economic and management changes that are different from those already used in practice. Sustainable agriculture complex development using new technologies involves the formation of a system of economic relations and management mechanism.

Key words: innovation development, agriculture complex, new technologies, innovators, agriculture.

UDC 657.62

M.A. Pronina,

Don State Agrarian University,

Rostovskaia oblast, Persianovskii, Russia

MANAGEMENT REPORTING FEATURES ON SEGMENTS OF AGRICULTURAL

ENTERPRISES BASED ON INFORMATION FLOW

Abstract. The article deals with the problems of management reporting, formed by segments of production of agricultural enterprises based on information flows.

Key words: management accounting, reporting, segments, information flow.

UDC 657.9

A.G. Saltanova, Z.V. Udalova;

Don State Agrarian University,

Rostovskaia oblast, Persianovskii, Russia

EVALUATION OF EQUITY IN ACCOUNTING STATEMENT TO AGRICULTURE

ORGANIZATION

Abstract. Evaluation of equity in agricultural organizations is particularly topical issue, because every organization uses a variety of methods to determine its actual value. Timeliness and reliability of the assessment of equity implements compliance of accounting and reporting, namely: preparation of reliable financial statements and meeting the interests of interested users, and also is one of the main objects of strategic accounts. Lack of evaluation of objects or illegal accounting entails overstating the cost parameters, as well as distortion of the main characteristics of the financial situation of the agricultural organization.

Key words: capital, equity, equity assessment, evaluation methods of equity in agricultural organizations.

285

UDC 631.1

V.V. Finenko, T.G. Kosenko,

Don State Agrarian University, Rostovskaia oblast, Persianovskii, Russia

EFFECTIVE MANAGEMENT OF PRODUCTION

IN NEW ECONOMIC CONDITIONS

Abstract. The characteristics of crop production in a market economy is given, performance indicators are defined.

Key words: environmental management, resource potential, economic efficiency.

UDC 338.22

M. Tsiunak, O.A. Zubareva; Don State Agrarian University,

Rostovskaia oblast, Persianovskii, Russia

GOVERNMENT SUBSIDIES AS FINANCIAL SUPPORT FOR SMALL BUSINESS

IN ROSTOVSKAIA OBLAST

Abstract. This article discusses the main issues grants to small businesses by the example of Decree of the Government of the Rostovskaia oblast, the order, requirements and a list of the costs of providing government subsidies are specified.

Key words: grants, small business, entrepreneur, state, Rostovskaia oblast.

LAND MANAGEMENT

UDC 631.111:711.14

O.G. Bryzhko, Candidate of Economic Sciences,

Perm State Agricultural Academy, Perm, Russia

LAND CONTROL AS THE GUARANTOR OF THE EFFECTIVE USE OF LAND

AND ITS PROTECTION

Abstract. The problems of quality management of environmental protection have been revealed. The mechanism of regulating rational land use and protection of natural environment has been considered. The need for land control as the guarantor of the effective use of land and its protection has been identified.

Key words: land protection, ecological monitoring, management mechanism, land control, production land control.

UDC 338.43

I.V.Bryzhko,

Perm State Agricultural Academy, Perm, Russia

DOMESTIC PRACTICE OF THE DEVELOPMENT OF THE SOCIAL

INFRASTRUCTURE IN RURAL AREAS

Abstract. The article analyzes the Russian practice of the development of the social infrastructure in rural areas. An assessment of the content of the target program documents at the federal level was made, as well as the comparative analysis of the predictive values of the main indicators of rural development. The author formulated national practice trends of the development of the social infrastructure in rural areas.

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Key words: rural areas, social infrastructure, infrastructure development prac-

tice.

UDC 332.27

Bryzhko V.G., Doctor of Economic Sciences, Professor, Semenovskikh D.V.,Candidate of Economic Sciences, Perm State Agricultural Academy, Perm, Russia

ESTABLISHMENT OF REGULATIONS TO PROTECT THE LAND AND PROPER-

TY OF SUBURBAN AGRICULTURE

Abstract. The article explains a methodical approach to determining the damage caused by the phasing out of agricultural land in the suburban agricultural producers. A set of standards in the protection of the land and property of agriculture in suburban areas is given; prudential regulations for disposal of lands from the agricultural use in the suburban area of Perm are justified.

Key words: agriculture, land and property complex guidelines, protection of

lands.

UDC 631.164.24

D.A. Dvoynikov,

Perm State Agricultural Academy, Perm, Russia

TO THE QUESTION OF THE IMPROVEMENT OF THE METHODOLOGY FOR THE EVALUATION OF AGRICULTURAL LAND FOR THE PURPOSE OF DETERMINING POTENTIAL OF TERRITORIES AND MORTGAGE

Abstract. The present article describes the state of the contemporary assessment of agricultural land, the purposes of the evaluation, and its indicators, main approaches to the evaluation, experience and problems. The main problems related to the ambiguity of the application of the evaluation are considered. Currently, the assessment is carried out solely for the determination of the cadastral value of land, and, accordingly, only to determine tax rates. The current method is an objective assessment of the state and modern for tax purposes. But to determine, for example, the collateral value of the land, this technique does not fit. In modern conditions of economic development such examples where the land can be used as a financial instrument, are quite diverse. In view of this, the article suggests a universal methodology to assess agricultural land based on the existing methods for determining specific indicators of the cadastral value, which could be used in the banking system and other systems when required to determine the financial capacity of the land in each case.

Key words: inventory, assessment, taxation, methodology, cost, land, agriculture.

UDC: 633.3:631.52+631.584.5

N.S. Denisova, Candidate of Economic Sciences,

Perm State Agricultural Academy, Perm, Russia

THE ISSUES OF THE DEVELOPMENT OF AGRICULTURAL PRODUCTION IN

THE FORECAST DOCUMENTATION

Abstract. The paper proves the necessity of elaboration of the documentation providing the increase of efficiency of the use of agricultural land, definition of prospects of development of agricultural production. Revealed that the territorial planning schemes of municipal districts do not intend to address the issues of the rational use and protec-

287

tion of lands of agricultural purpose and land management schemes to date have not been developed.

Key words: land management, territorial planning scheme, scheme of land management, inventory of agricultural lands.

UDC 631.111:332.334

A.G. Istratov

Perm State Agricultural Academy, Perm, Russia

THE PROBLEMS OF THE DEVELOPMENT OF ELECTRICITY OF AGRICULTURE

IN THE PERM MUNICIPAL AREA OF PERMSKII KRAI

Abstract. The article determines the basic flaws in the agricultural sector associated with providing electricity to agricultural production on the example of the Perm municipal district of the Permskii krai. The problems of the energy sector in agriculture have been considered. The author identifies ways to solve the energy problems in agriculture in the Perm municipal district of the Permskii krai.

Key words: agricultural production, Permskii krai, electricity, energy, land development.

UDC633.3

E.N. Kokareva FederalTechnicalInventoryOfficeinPermskiikrai, Perm, Russia

THE PECULIARITIES OF THE CADASTRAL WORKS ON THE CONSTRUCTION

OBJECTS

Abstract. The article notes that the services of cadastral works on object construction are provided by a large number of enterprises. The law lacks the clear wording of such concepts as a "residential and non-residential premises", and as a result, this leads to differences in their identification and violation of "unity" of the government accounting of the construction objects in the Russian Federation.

Key words: market services, unity of the state accounting of real estate, residential and non-residential premises, construction object.

UDC 631.115

L.A. Kosheleva, Candidate of Economic Sciences,

Perm State Agricultural Academy, Perm, Russia

LEGAL BASES FOR DEVELOPMENT OF PEASANT LAND

Abstract. The article substantiates the necessity of development of peasant land ownership. The issues related to the conditions and modalities of education farms are discussed. The author provides the list of documents required for creation of peasant farms, the grounds for termination of activities of peasant farms, and also the rights and duties of the head of a farming unit and its members.

Key words: farm land, formation, ownership, compensation.

UDC 631.115.13:643.53:658.114.7(470.53)

N.V. Osokina

Perm State Agricultural Academy, Perm, Russia

PROBLEMS OF LAND PLOT FORMATION UNDER APARTMENT BUILDINGS

Abstract. The article deals with the problems of formation of land plots under apartment houses.

Key words: problems of formation of the land, establishing the boundaries.

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UDC 528: 631.4.

I.А. Ochichenko,

Perm State Agricultural Academy, Perm, Russia

SOME OBSERVATIONS ON THE FORMATION OF TEAMS TO RUN SUMMER

GEODETIC PRACTICE

Abstract. The article discusses the options for creating teams to execute geodetic practice.

Key words: geodesy, practice, teams, performance.

UDC 711.112:711.582.

А.N. Ponosov,

Perm State Agricultural Academy, Perm, Russia

TO THE TERM "SUBURBAN AREA»

Abstract. The author raises the problem of the lack of common understanding among professionals and scientists in the usage of the term "suburban area". The article provides an overview of the regulatory and legal framework, the interpretations of the notion of suburb, suburban area. The functional and territorial background criteria that form a suburban area have been considered. On the basis of generalization of legislated and recorded in dictionaries definitions the author has formulated an integrated term "suburban zone" and explained the need for a clear understanding of the extent and boundaries of the peri-urban zones, involved in a close economic, social, industrial, recreational, and other functional interaction with the city to respond effectively to the challenges of municipal management, spatial planning, land management.

Key words: suburban area, suburb of the city, impact of the city.

UDC 352.071(470.53)

N.N. Ponosovа,

Perm State Agricultural Academy, Perm, Russia

DETERMINATION OF THE MAIN DIRECTIONS OF THE TERRITORIAL

ORGANIZATION OF SETTLEMENT IN PERSKII KRAI

Abstarct. The article presents the comprehensive zoning of the territory of Perm Krai, identifies the need to take into account existing resources of municipalities, the territorial organization of settlements.

Key words: territorial organization, municipal formation, size of the settlement, a complex zoning of the territory of Permskii Krai.

UDC 631.111:711.14

A.A. Pshenichnikov, Сandidate of Economic Sciences, Perm State Agricultural Academy, Perm, Russia

DEVELOPMENT OF AGRO-INDUSTRIAL COMPLEX OF THE COUNTRY BASED

ON THE SCIENTIFIC PREDICTION

Abstract. The article examines contemporary issues in the agricultural sector. The author makes a brief analysis of economic entities involved in agricultural activities, identifies the necessity of developing specific forecasts in order to prevent the development and subsequent elimination of the negative trends in agriculture, defines the role and purpose of science-based forecasting in the agricultural sector of the country.

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Key words: food security, agro-industrial complex, function of prediction, prognostication.

UDC 633.3

А.V. Sadykov,

The branch of the FSUE «Rostekhinventarizatsiia – Federal BTI» on Permskii krai

THE PROBLEMS OF ACQUIRING RIGHTS TO REAL ESTATE LAND IN STATE OR MUNICIPAL OWNERSHIP

Abstract. In the article, the order of registration of rights to land plots and real estate objects are the reasons for the increase in their registration has been presented. The author suggests a legal solution through the adoption of the requirements for the preparation of the land for the location on the cadastral plans or cadastral maps of the territories concerned.

Key words: land, real estate, inventory accounting, registration of the rights.

UDC 631.11

D.V. Semenovskikh, Candidate of Economic Sciences,

V.P. Shkrebko, Candidate of Economic Sciences,

Perm State Agricultural Academy, Perm, Russia

PROTECTION OF LANDS IN PROJECTS OF LAND USE PLANNING

Abstract. In the article the need for the development of the projects of land use planning on an ecological and landscape basis is emphasized. In the developed projects it is necessary to provide actions for the protection and soils conservation from water and wind erosion and other types of degradation.

Keywords: land use planning, water and wind erosion, ecological and landscape agriculture.

UDC631.111

L.А. Trefilova,

The branch of the FSBE Federal Cadaster Chamber of the Federal State Registration, Cadaster and Mapping Authority on Permskii krai

THE ACTIVITIES OF THE BRANCH OF THE FSBE FEDERAL CADASTRAL CHAMBER OF THE ROSREESTR ON PERMSKII KRAI TO IMPROVE THE QUALITY AND ACCESSIBILITY OF GOVERNMENT SERVICES

Abstract. The paper presents the main directions of the activities of the Federal Service of the State Registration, Cadaster and Cartography, the tasks that were carried out by the Rosreestr and by the organizations, including a branch of the cadastre of the Permskii krai in 2013. The purpose of the measures is to improve the quality of services to the population, improving the investment climate of the country, and, as a consequence, their realization is reflected in the World Bank ranking Doing Business.In the Permskii krai in the implementation of the State Cadaster of real estate in 2013 the task was to reduce the time limits for the consideration of documents, expanding the network of offices receiving documents through newly interconnected offices of the multifunctional Center, the proportion of services provided electronically, the complete mapping database of the unified State Register of rights and the State real estate cadaster.

Keywords: road map, the World Bank's ranking (Doing Business), real estate tax, e-services.

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