scholarly journals ASSESSMENT OF INVESTMENT PROFITABILITY TAKING INTO ACCOUNT BANK CREDIT REPAYMENT

2017 ◽  
Vol 21 (2) ◽  
pp. 150-158
Author(s):  
P. V. Sergeev ◽  
V. M. Butorin ◽  
А. V. Polyanskiy

In modern economic conditions for business development businessmen have to take bank credits. At the same time it is necessary to consider that growth of inflation has negative impact on investment profitability, increases risks, and significantly limits businessmen investment activity. In this regard, adequate ensuring calculation of bank credits payment plan is up-to-date. This article describes investments profitability taking into account bank credit repayment in case of state support and without it. Balance equation is necessary to make evaluation of capital investment profitability in enterprise. It is possible to define compliance between sum of money invested by businessman creditor together with added percent and sum of borrower extinctive payments should be also taken into account. The balance equation allows credit income calculation for businessman creditor and distributing it on income sources and credit debt repayment periods. One part of credit debts goes for principal debt repayment and the other part is for percent repayment of debt rest. For the purpose of state support for innovative directions of business development it is offered to compensate annually a certain part of money from the total payment amount of credit percent charged for the debt rest. In modern economic conditions it is almost impossible manually to make adequate decisions on effective use of credit resources. Therefore by means of modern computer technologies and programs it is offered to automate management process of rational decision adoption in questions of loan resources effective use. It is shown in conditional numeric example. In conclusion it is noted that businessman, using offered technique of rational option choice of loan resources use, has a real opportunity of bank credit repayment, taking into account inflation changing rate. It is possible to develop production capacities and to take extreme commercial benefit in contract terms.

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Iryna Feofanova ◽  
◽  
Olgha Antonova ◽  

The article is devoted to topical issues of improving the methodology and organization of fixed assets accounting. Fixed assets play a huge role in the labor process, as they together form the production – technical base and determine the production capacity of the enterprise. Their condition directly affects the activities of the enterprise, namely its continuous operation. Over a long period of use, fixed assets enter the enterprise and are put into operation; wear out as a result of operation; are repaired, by means of which their physical qualities are restored; leave the enterprise due to obsolescence or inexpediency of further use. Fixed assets used in enterprises in modern economic conditions are one of the most important economic resources. Fixed assets, formed at the initial stage of the organization, require constant management. In the process of accounting at enterprises there are a number of problems of methodological and practical nature in the organization of accounting, valuation and depreciation of fixed assets. In the course of writing the article, the economic characteristics and concepts of fixed assets, theoretical aspects of fixed assets accounting, normative documents related to the researched problem were investigated. The analysis of fixed assets can be carried out in several areas, the development of which in the complex allows to assess the structure, dynamics and efficiency of fixed assets and long-term investments. Options for solving problems in accordance with modern economic conditions are revealed. The correct organization of accounting of fixed assets ensures the efficiency of their use, the timeliness of determining and reflecting transactions with changes that occur with them, the completeness of the reflection of these changes in value terms in accounting. Thus, the fixed asset accounting system needs to be improved. A comprehensive approach to the organization of fixed assets accounting is needed, which is able to provide the necessary conditions and opportunities for the use of valuable accounting information to make management decisions on the evaluation and effective use of fixed assets.


Author(s):  
E. A. Bazovkina ◽  
E. A. Golovaneva

The activity of any enterprise is impossible without the availability and effective use of financial resources. The financial stability of an enterprise is an indicator of its well-being. In modern economic conditions, it is important to analyze liquidity and solvency in the framework of evaluating the effectiveness of the enterprise. The article presents the results of the analysis of the liquidity and solvency of an agricultural enterprise, as well as recommendations for maintaining an acceptable level of liquidity.


Author(s):  
Алексей Барков ◽  
Aleksey Barkov ◽  
Гульнара Ручкина ◽  
Gul'nara Ruchkina ◽  
Максим Демченко ◽  
...  

The questions of functioning of socially oriented non-profit organizations in modern economic conditions are considered. Proposals for state support of attracting extra-budgetary funds to support the SONO with the help of mechanisms to stimulate public-private partnership, volunteering, charity are substantiated. The analysis and formulated specific proposals for the development of the Institute of socially oriented NGOs in the field of health, education and culture. The work has prepared a number of proposals and practical recommendations for the Executive authorities.


Author(s):  
K. Kokrashvili ◽  
◽  
R. Kutateladze ◽  
N. Pailodze ◽  
◽  
...  

The paper describes the governmental activities for business support carried out by Georgia and foreign developed countries. The comparative analysis and the effectiveness of the results of the implemented measures have been presented and analyzed. The situation in Georgia has been highlighted and better opportunities of the support for small and medium-sized enterprises in our country have also been identified and presented in the given paper. State support for entrepreneurial activity is the deliberate creation of legal and economic conditions and incentives by the state for business development in the country. According to entrepreneurs, it is the state's responsibility to create all the conditions for business development in the country and also to assist the entrepreneurs in achieving their goals, such as maximizing profit, investment efficiency, risk minimization, entrepreneurial security, protection of property rights etc.


Author(s):  
Магомед Русланович Таштамиров

Исследование вопросов обеспечения инвестиционной привлекательности национальной экономики выступает актуальной задачей в условиях ухудшения экономической конъюнктуры и нарастания международной напряженности. Цель статьи - определить основные особенности инвестиционной привлекательности национальной экономики России для внешнего инвестора. Представлены показатели, характеризующие инвестиционную активность российской экономики; рассмотрены динамические данные, отражающие негативные тенденции в развитии инвестиционной привлекательности России; выявлены основные проблемы и факторы, оказывающие негативное влияние на инвестиционную позицию России на современном этапе. The study of issues of ensuring investment attractiveness of the national economy is a pressing task in the context of deteriorating economic conditions and increasing international tensions. The purpose of the article is to determine the main peculiarities of investment attractiveness of the national economy of Russia for an external investor. Indicators characterizing investment activity of the Russian economy are presented; Consideration of dynamic data reflecting negative trends in the development of investment attractiveness of Russia; Main problems and factors that have a negative impact on Russia 's investment position at the current stage have been identified.


Author(s):  
О. Popelo ◽  
M. Butko ◽  
A. Revko ◽  
O. Garafonova ◽  
О. Rasskazov

Abstract. A research method of determining the clustering potential of the industrial complex of the region is proposed within the article. The main objective of the research is the development of a strategy of the formation and development of an innovative agroindustrial cluster of the region in the setting of decentralization of authoritative powers. In modern economic conditions, the search and application of new, adequate approaches to innovative development of agroindustrial enterprises is reasonably required. It is proved that the most significant form of the implementation of the agroindustrial enterprise potential is innovative clusters, which should be considered as economic subjects concentrated and technologically related on the geographical grounds and technologically new ones, which form territorial production complexes on a specific territory. It is substantiated that the policy of decentralization of authoritative powers is a significant catalyst for the cluster development, especially the agroindustrial production and economic recovery of many rural areas. This article studies the objective of intensification of the formation processed of innovative agroindustrial clusters in the regions of Ukraine. The block diagram showing the result estimation of clustering development of innovative agroindustrial enterprises of the region is proposed. A conceptual model of formation and development of innovative agroindustrial cluster of the region, which is based on structural modernization of economic space, solution of economic, social and ecological problems due to effective use of available areal resources, is developed. Keywords: cluster, innovation, agroindustrial enterprises, agroindustrial cluster of agroindustrial complex, decentralization, production core, innovative core. JEL Classification R00, R11 Formulas: 7; fig.: 2; tabl.: 1; bibl.: 12.


Author(s):  
Nataliia Vdovenko ◽  
Maryna Pavlenko ◽  
Elena Hryniuk

The purpose of the article it consists in the substantiation of innovation and investment principles of competitive development of fisheries and aquaculture in order to effectively conduct business in modern economic conditions and to comply with technological parameters of production, introduce innovations in production, and economical attitude to fish and water resources. Methodology research consists in using a combination of methods: economic-statistical, monographic, systemic, economic-mathematical, abstract-logical and others. The scientific novelty the re- sults obtained include the introduction of innovative, economically viable and competitive production technologies based on a scientific approach to organizing an aquaculture business, namely the ability to quickly and efficiently respond to external challenges, find a way out of a critical situation and correctly adjust production plans in accordance with changes in market conditions. Conclusions. Substantially modern principles of the effective functioning of fisheries in order to ensure competitive activity. Regulatory tools are proposed to ensure the profitability of the aquaculture business, which include attracting in- vestments for the acquisition of capital goods, training specialists and constantly improving their skills, and ensuring efficient fisheries production in an innovative economy.


Author(s):  
В.Н. СУРОВЦЕВ ◽  
Е.Н. ПАЮРОВА

Проанализированы проблемы на рынке молока и молочных продуктов России в условиях глобального экономического кризиса: перепроизводство молока в основных странах-экспортерах, снижение закупочных цен на сырое молоко, снижение цен на биржевые товары в мире и России в 2020 году, тренд на уменьшение спроса на молочные продукты на мировом рынке в среднесрочном периоде, снижение общего спроса на молочные продукты на внутрироссийском рынке при падении реальных доходов населения, изменение структуры потребления. Проведена оценка новых возможностей и угроз для развития отрасли: со стороны потребителей — рост цен на продовольствие, снижение доходов; с позиции производителей молока — снижение закупочных цен, рост требований к сырью для производства продукции с увеличенными сроками годности, дефицит рабочей силы, вероятное сокращение господдержки в результате снижения цен на углеводороды, попытки регулирования цен; со стороны перерабатывающих предприятий — сокращение спроса, снижение цен на готовую продукцию вслед за мировыми ценами. Обоснованы приоритеты инвестирования в молочном скотоводстве и основные формы совершенствования государственной поддержки отрасли, обеспечивающие эффективную адаптацию производителей молока к новым экономическим условиям, повышение устойчивости отрасли при усилении макроэкономических рисков. The article analyzes the problems in the Russian milk and dairy products market in the context of the global economic crisis: overproduction of milk in the main exporting countries, lower purchase prices for raw milk, lower prices for commodities in the world and in Russia in 2020, trend to reduce demand for dairy products on the world market in medium term, a decrease in total demand for dairy products in the Russian market with a decrease in the purchasing power of the population, a change in the structure of consumption. An assessment of new opportunities and threats to the development of the industry was carried out: on the part of consumers — rising food prices, lower incomes; from the perspective of dairy producers — reduction in purchase prices, increased requirements for raw materials for the production of products with extended periods, labor shortages, the likely reduction in state support as a result of lower prices for hydrocarbons, attempts to regulate prices; on the part of processing enterprises — reduction of demand, reduction of prices for finished goods following world prices. The investment priorities in dairy cattle breeding and the main forms of improving state support for the industry, ensuring the effective adaptation of milk producers to new economic conditions, increasing the sustainability of the industry with increasing macroeconomic risks, are substantiated.


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