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the area of strategic management may be strategic cost optimization, formation of efficient organizational structure of strategic cost management and etc. Acceding to a set goal the next step will be definition of tasks leading to reaching this goal. For instance, for optimization of strategic costs the using of modern instruments of quality management, especially benchmarking and outsourcing, will be the most appropriate.
Benchmarking is a modern instrument of business improving and undoable may be useful in cost management in quality management system. Benchmarking is a practice of research of the experience of development strategy management and cost management of the organization - leader. The organization - leader may be established as in the sphere of functioning of the organization, initiator of benchmarking, and in other spheres.
The next no less important element on the level of epis-temology of organization management is the organizational structure. For the sphere under study the organizational structure of strategic cost management in quality management system must be presented first of all by the quality management department, economic service or specialists and top-managers.
On the level of axiology it is necessary to identify cost-formation processes at the macro-, mezzo-, and microlevels of QMS organization management. Mezzo-level of QMS organization management primarily consists of basic processes of quality management system of the organization (document turnover, manager's responsibility, product life cycle processes, resource management, analysis, monitoring and upgrading). Micro-level consists of sub processes of above mentioned processes of organization's QMS, carried out in structural departments of the organization. Macro-level are the processes of the top-managers of the organization and their identification with the system processes. Consequently, each level has its own cost-for-
mation processes with employees in charge, capacities and terms.
On the practicalogical level making and realization of statistical and operational decisions are done in the sphere of reaching of program-target measures of strategic cost management in the quality management system of the organization.
Thus, update strategic cost management in the QMS of the organization is regarded as a dynamic process, including managerial actions, aimed at efficient economic provision of the improving of QMS. Strategic cost management must be built on the model, based on program-target approach to management and allowing to define the management level and decide economic problems of the organization's QMS development on a scientific ground.
1. Gribtsov S.V. Business cost as a main target index of strategic development of an enterprise // SSSEU Bulletin 2009. № 5 (29).
2. Gugelev A.V., Terekhin V.A. Intersectional orientation of quality management development under current conditions // SSSEU Bulletin 2010. № 3 (32).
3. Dinnes V.A. Quality reserves of production: problems and solutions. Saratov, 2007.
4. Dushevin L.L. Quality management improvement // SSSEU Bulletin. 2008. № 3 (22).
5. Zlobin B.K. Economic mechanism of increasing of product quality. M.., 1980.
6. Kaurova O.V. Methodological bases of costs in a hotel business: abstract of PhD dissertation in economics. M., 2011.
7. Rogov A.I. Planning of industrial products’ quality. M., 1971.
8. Cost management at the enterprise. Manual/ revised and ed. by Lebedev V.G., Drozdova,T.G., Kustarev V.P., general ed. by Krayukhina G.A.St Petersburg., 2006.
9. Organization management. Manual, revised and ed. by Porshneva A.G.. M., 2009.
10. Yashina M.N. The role of restructuring at the glass industry enterprises under economic crisis. //SSSEU Bulletin. 2009. № 3 (27).
удк 338.439 D.A. Ivanov
ISSUES OF FOOD SAFETY AND REGULATION OF THE FOOD MARKET
The author studies some ways of ensuring food safety of the country and regions on the grounds of improving the food market's institutional structure. Special attention is paid to promotion of import substitution and legal aspects of food safety;
Key words: food safety, food sovereignty, import substitution, consumption standards.
Д.А. Иванов
ПРОБЛЕМА ПРОДОВОЛЬСТВЕННОЙ БЕЗОПАСНОСТИ И РЕГУЛИРОВАНИЕ ПРОДОВОЛЬСТВЕННОГО РЫНКА
В статье рассматриваются пути обеспечения продовольственной безопасности страны и регионов на основе совершенствования институциональной структуры продовольственного рынка. Автор уделяет особое внимание развитию импортозамещения, правовым аспектам продовольственной безопасности.
Ключевые слова: продовольственная безопасность, продовольственная независимость, импорто-замещение, нормы потребления.
The issue of food safety should be settled on the inter- growing population of the earth and capacities of biosphere. national, national and regional levels. Food safety on the The area of arable land has gained 1,2 bln hectares for the global level is connected with disproportion between the last years. Developed countries reached the maximum
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harvest of grain-crops, but the rate of growth of sowing and volume of its production lag behind the population growth [4, p. 2]. Natural competitive advantages of Russia put it among five world greatest food producers. Still Russian agricultural industrial complex can't meet the growing food demands in a full scale. Recent years the share of import of butter has reached 52,3%, fat cheese, including brynza
- 42,1%, sugar - 67%, fish - 30%, vegetables, fruit and berries - 32%, cooked meats - 80%. In some regions, especially Moscow and St. Petersburg, the level of market dependence on import exceeds 50%, meat - 95%. Primorsky region is supplied with Chinese meat - 100%, fruit
- 80%, vegetables - 40% [9]. Thus the accessible level of import in consuming fund for many basic products is significantly exceeded in many regions.
Food safety policy in Russia is aimed at minimization of risks of meeting the food needs of population on scientifically grounded norms. The necessary condition for ensuring food safety is food independence, implying high level of self provision of the country with food; meet the food needs of population mainly via domestic food industry. The notion “food safety” as well as food independence involves such condition as reaching food invulnerability in the regions [7, p. 8].
Some scholars consider import and interests of domestic manufacturers as contradictory, and presence of foreign goods on the Russian market - as detriment of food safety of the country [5, p. 46]. More reasonable is the position according to which the involvement of agro-food system of the country into the world industrial process doesn't allow it to be entirely independent. Everything is determined by the level of its independence, especially on some particular products. It also depends on actual consumption of food or demand in it according to scientifically grounded norms of nutrition [1, p. 2].
The impact of import on domestic market is not simple. From the one hand it compensates really lacking food and settles important social-economic tasks, from the other hand, it excludes domestic manufacturer from the market.
Obviously, import of such products as coffee, tea, and tropical fruit is really necessary. However about 50% of imported food may be produced in our country (radish, tomatoes, onion, etc.). One of the perspective trends for domestic agricultural industrial complex is increasing production of grains. Nowadays Russia exports 10-15 mln tons of grains per year [6]. But scales of sowing areas allow to expand manufacturing and increase export of these products. Production of corn may be also done by domestic manufacturers. Measures on tariff regulations of rice import brought positive results. As a result of increasing of import tax the import of rice to Russia dropped and extra investments were attracted to rice-growing. It allows to decrease import of rice on 75 thousand tons.
According to estimations of specialists, Russia may significantly reduce the import of vegetables and fruit from Turkey. More over DDT pesticide, forbidden for 30 years in our country, was found in them. Many vegetables contain a large number of nitrates. Russia has 1,5 thousand hectares of its own hot-houses, situated near large cities.
At the same time it is not reasonable to refuse import entirely, primarily it concerns sugar, the most efficient manufacturer of which is Brazil.
The situation with import of meat, used mainly by meat-processing enterprises, is challenging. As a result instead
of cheap imported meat we have expensive domestic meat products produced from imported meat.
The specialists consider that import to Russia is coming according to three schemes: “black”, “white”, “and grey”. “White scheme” implies true declaration of goods' codes and quantity of imported goods, customs payments and taxes are paid in a full volume. “Black schemes” - illegal or smuggling, through which the import avoids Russian customs without paying taxes. “Grey schemes” are half-legal, they distort cost, quantity of imported goods and their codes in order to reduce import duties. “Grey schemes” imitate legality and provide with legal papers at the exit.
The most widely-spread practice of “grey schemes” is reducing cost of goods by fake documents. About 90% of all importers use the scheme of understating the customs1 costs [3]. The largest flows of smuggled goods come from Netherlands, Belgium and Dane. 66% of butter, 42% of beef and 44% of chicken meat, 42% of confectionery, 35% of cheese came from Netherlands. 55% of grains, 41% of apples, 73% of sugar came from Belgium. 55% of meats and 41 % of fodder crops were imported from Dane through “black schemes”.
It is necessary to improve the western products import mechanism: to import only lacking volumes of food, imposing them by economically reasonable taxes; to change regularly food import quotas according to the volumes of manufacturing of agricultural products in our country. There is an interesting offer to introduce a state monopoly of external trade on certain types of food, as it was done with alcoholic drinks and alcohol-containing products. This fact would significantly reduce the pressure of shadow economy on agricultural producers, who are interested in highly profitable export-import operations and prevents selling of products of domestic producers, referring to more profitable delivery of overseas products. Significant positive contribution may be done by encouragement of regions to agricultural products export by expanding of the foreign-trade regional organizations net, providing execution of licenses and quality certificates, etc. Development of farming cooperation, uniting the interests of agricultural commodity producers, banking and other serving structures is very important. This institution of agro-food complex showed its efficiency and vitality in crisis situation.
Food security is a constituent of economic security, which comes as apart of global notion of national security in its turn.
In fair opinion of specialists the current federal legislation reflects too little the ways of ensuring of food security and demands improving.
There is an interesting offer to elaborate and adopt a special federal law defining the notion of national food security and its food independence, necessary level of food production, food crisis, and physiological norms of consumption, economic availability of food products for the population, safety and stability of the agricultural industrial complex [2, p. 46]. More over it is necessary to define the notion of “food poorness”.
Realization of food security doctrine on ensuring economic availability of food for the whole population needs agreement of solvent demand on basic food products and capacities to satisfy them. The main instrument of coordination and mutual connection of all constituents of economic mechanism, such as demand and supply, resources and needs of sectors and multibranches complexes, regions of different levels is a balance method.
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The problem of coordination of basic proportions of food consumption sphere may be settled on the basis of modification of a combined intersectional balance of agribusiness complex model, which characterizes production, distribution and final usage of AIC sectors' products, and level of development of other branches of material production of the region [8, p. 85].
Development of economic methods of regulation of food consumption sphere should be supported by psychological and legal methods (spread of reasonable consumption culture and healthy way of life, activization of social movement on consumers' rights protection).
1. Altukhov A. Methodology and methods of definition of food safety of the country // AIC: economy, management. 2006. №7.
2. Gumerov R. Food safety of the country: development of legal bases and economic mechanisms of provision // Russian economic journal. 2006. №11.
3. Meat importers regained a feeling of reality // Коммерсантъ. 2006. 19 apr.
4. Mitin S. Necessity of technological modernization of agriculture// AIC, economy, management. 2006. №9.
5. Obolentsov I., KornilovM., Sinyukov M. Food safety // Economist. 2005. №12.
6. Partnership for the sake of bread // Labor. 2006. November 17.
7. Food safety of Russia: problems and perspectives/ ed. by A.A. Afinogentova. Saratov, 2004.
8. Reshetnikova H.G. Method of intersectional balance in forecasting of agricultural industrial complex development // SSSEU Bulletin 2008. №3 (22).
9. China as salvation // New newspaper. 2005. 29 June.
удк 332.622 E.E. Kireeva
MECHANISM OF URBAN LAND VALUE FORMATION
The article considers the specificity of evaluation institute evolution amid market system development in Russia. Also an overview of current classifications of land evaluation pricing variables has been made. Their differential characteristics have been revealed. The author's classification of citywide land appraisal pricing variables has been developed. Key words: urban land appraisal, market value, pricing variables.
E.E. Киреева
МЕХАНИЗМ ФОРМИРОВАНИЯ СТОИМОСТИ ГОРОДСКИХ ЗЕМЕЛЬ
В статье рассмотрена специфика развития института оценки в условиях становления рыночной экономики в России. Также произведен анализ существующих классификаций ценообразующих факторов при оценке земли. Отражены их отличительные особенности. Разработана собственная классификация ценообразующих факторов, существенных при оценке земли в масштабах города.
Ключевые слова: оценка городских земель, рыночная стоимость, ценообразующие факторы.
Formation of market economy in 1990-s led to necessity to develop assessment of urban lands. The question of establishing price of urban lands is viewed not only in theory but on practice. The practice of establishing price of urban lands was mostly developed in Moscow and St. Petersburg. We haven't own methodological elaboration in the sphere of assessment in our country, that's why the system of training of assessors, developed by the American specialists, operates till now. The researches of American scientists J.K. Akkert, G.S. Harrison and J. Freedman were the basis of methodological ensuring of the current assessment.
On the eve of XX -XXI centuries a lot of articles on evaluation of urban lands were written by Russian scientists -A.P Romm, O.M. Pakhomova, V. P. Fedorov. The interest of scientists to the improving of land assessment process was encouraged by the formation of the cadastral price for taxation and due to the division of the cities' land to functional zones in order to create General plans. This explained domination of mass assessment over individual assessment. AOZT “Perspectiva” and AOOT “Gorodskoy cadastre” (City cadastre) were involved in determination of the price of urban lands (they assessed the price of lands in St Petersburg and Moscow).
The notion “market price” was introduced by the federal law “On appraisal activity in Russian Federation” [5]. But in
the frames of assessment of urban land cadastral price was computed in this time, as far as the main aim of establishing land price was the formation of the state cadastral land appraisal system. In the same time the notion “cadastral price” was not fixed in valuation legislature.
The land market practically did not exist, only some bargains were struck. But within the same district the prices of similar objects may vary substantially. In this connection the overseas experience in pricing, based on establishing market price of sales statistics for several years, was not inapplicable. The price was determined by the method of distinguishing on the basis of market information about buying-selling transactions and lease of dwelling and commercial real estate property The consequence of applying approximate price of buildings and constructions on the land under mass estimation of the land cost, were serious distortions of the obtained results.
During the first decade of XXI century the focus was shifted from mass assessment to individual assessment. The specialists in the sphere of appraisal contribute a lot in improving the current methods and approaches to assessment. Today the normative field in the sphere of assessment is being formed by the Federal standards of appraisal and federal law “On appraisal pricing activity”. Federal standards determine the aims of appraisal, as-
