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МОДЕЛИРОВАНИЕ ВОСПРОИЗВОДСТВА ТЕХНОЛОГИЧЕСКИХ ПАРАМЕТРОВ С ЦЕЛЬЮ ОБОСНОВАНИЯ НАПРАВЛЕНИЙ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ СЕЛЬХОЗТОВАРОПРОИЗВОДИТЕЛЕЙ Сидорова Дарья Владимировна, кандидат экономических наук, старший преподаватель E-mail: sidodarya@yandex.ru
Орел Юлия Викторовна, кандидат экономических наук, доцент, E-mail: yuliyats@mail.ru
Вайцеховская Светлана Сергеевна, кандидат экономических наук, доцент, E-mail: fantasiasm@mail.ru
Еременко Николай Васильевич, кандидат экономических наук, доцент, E-mail: eremenkomk@rambler.ru Черемных Марина Беталовна, ассистент, E-mail: che.212@mail.ru
Ставропольский государственный аграрный университет, Ставрополь
В статье рассматриваются противоречия между существующими параметрами воспроизводства в аграрном секторе и необходимостью сохранения и увеличения объемов производства. Для определения рациональных параметров воспроизводства и обоснования наиболее подходящих направлений государственной поддержки аграрного сектора предприятий разработана имитационная модель прогнозирования воспроизводственного процесса, использование которых позволяет оценить изменения ее параметров в будущем, с учетом воздействия различных экономических факторов. В статье предтавлено исследование дифференциации государственной поддержки сельскохозяйственных товаропроизводителей в зависимости от типа воспроизводства, предоставленных ими, и с учетом требований ВТО.
Ключевые слова: сельское хозяйство; воспроизводственный процесс; имитационное моделирование; государственная поддержка.
УДК 631.145:338.242.4 ВАК РФ 08.00.05
© Сидорова Д.В., 2016 ©Орел Ю.В., 2016 © Вайцеховская С.С., 2016 © Еременко Н.В., 2016 © ЧеремныхМ.Б., 2016
SIDOROVA Darya Vladimirovna, PhD
of Economics, Senior Lecturer, sidodarya@yan dex. ru
OREL Yuliya Viktorovna,
PhD of Economics, Associate Professor, yuliya ts@maii. ru
VA YTSEKHO1/SKA YA S vet/ana Sergeevna,
PhD of Economics, Associate Professor, fan tasiasm@maii. ru
EREMENKO Nikolai Vasilyevich, PhD
of Economics, Associate Professor, eremenkomk@rambler.ru
CHEREMNYKH Marina Betalovna, Assistant, che.212@mail.ru
Stavropol State Agrarian University, Stavropol
MODELING OF THE REPRODUCTION PROCESS PARAMETERS IN ORDER TO SUBSTANTIA TESTA TE SUPPORT DIRECTIONS OF AGRICULTURAL PRODUCERS
The article deals with the contradictions between the existing reproduction parameters in the agricultural sector and the need to maintain and increase the production volumes established up to Russia's WTO accession due to domestic sources of financing in the medium term. To determine the rational reproduction parameters and justify the most appropriate directions of state support of the agrarian sector enterprises, the authors developed a simulation model of forecasting the reproduction process, the use of which allows estimating the change in its parameters in the future, taking into account the impact of various economic factors. As a result of the conducted research the differentiation of state support for agricultural producers is proposed, depending on the type of reproduction provided by them, and taking into account the requirements of the WTO.
Keywords: agriculture; reproductive process; simulation modeling; state support.
I
In modern agriculture, one of the main indicators characterizing the efficiency of production in the industry is the level of profitability. As it is known this indicator demonstrates that all production costs are recovered by the proceeds in cash, the costs are reimbursed, then the profits are generated. However, it should be noted that profitability does not allow determining whether it was possible for agricultural enterprises to update machinery, adopt new intensive technologies and modern methods of farming. Consequently, using only this indicator is impossible to estimate the parameters of the reproduction process, emerging on each individual enterprise under the influence of a variety of both internal and external factors, the direction of which is ambiguous.
Despite the large number of works in the field of agricultural reproduction parameters forecasting, there is currently insufficient number of ways to determine its rational parameters, the use of which would help to assess the impact of various economic factors on it. The
most successful solution of this problem can be through the use mathematical modelling methods, which allows us, to play different situations and avoid fundamental mistakes. With that in mind, based on the proposed by S.B. Gilev mathematical model of the reproduction process in agriculture, in the spreadsheet application Microsoft Office Excel, we developed a simulation model for the reproduction process forecasting in order to assess the perspective change of its parameters under the influence of various economic factors: production costs, proceeds from its implementation, cost recovery, inflation level, dividend policy [1]. The model has a universal character and allows building different scenarios of the reproduction process, both for certain companies and for their groups a specific type of reproduction. Moreover, the use of this model allows forecasting the need of agricultural organizations in the investment resources required to make up capital as well as circulating assets.
When constructing the proposed simulation model of the reproduction process forecasting in agriculture indicators of cost recovery were used instead of the level of profitability indicators, because, in your opinion, it is more indicative of the results in a particular production cycle. Besides, it was taken into account that each factor of production contributes to the creation of products, while there is a definite relationship between the volumes of production and essential factors, as well as among the factors of production themselves.
The developed model was tested on the example of the three groups of agricultural enterprises of the second natural-economic zone of Stavropol Territory, providing simple, expansion and contraction types of reproduction [2, 3]. For the construction of these models the average indicators of production costs value, the proceeds from its sale, as well as inflation in 2012-2014 were used. In addition, it was consi-
dered acceptable that current tendencies of change in production volumes, cost recovery and the rate of accumulation in each subsequent production cycle remain unchanged. It was also assumed that after the completion of the year, the part of the net income is spent on consumption in the form of dividends payment, and the remaining net income corresponding to the rate of accumulation of 0.5, is reinvested in production. The adopted level of consumption provides the payment of dividends at the enterprises of the first cluster equal to the amount of 0.04 rub. per 1 ruble of own funds, of the second cluster - 0.03 rubles. At higher rate of accumulation, in our opinion, for an extended period it is impossible to renew the industrial relations.
When constructing the simulation model of the reproductive process forecasting for enterprises, providing simple reproduction, it was considered that the agricultural enterprises of the group, providing constant in real terms production volumes achieved average sales revenue amounting to 161.73 million rub. when production costs were 145 790 000 rub. and, accordingly, their cost recovery was 1,109 (Table 1).
Table 1 - The forecast scenario of reproduction for enterprises providing a simple form of it
The The year of the forecast period
Indicators average for 3 1 2 3 4 5 6
years
Revenue from sales, mln. rub. 161.7 174.1 187.4 201.8 217.2 233.8 251.7
The growth rate of production volumes 1.000 1.000 1.000 1.000 1.000 1.000 1.000
Inflation index: annual - 1.077 1.077 1.077 1.077 1.077 1.077
for the forecasting period 1.00 1.077 1.159 1.248 1.343 1.446 1.556
Costs for 1 rub. of revenue, rub. 0.90 0.90 0.90 0.90 0.90 0.90 0.90
Change in cost, % 1.000 1.077 1.159 1.248 1.343 1.446 1.556
Production costs, mln. rub. 145.8 156.9 168.9 181. 195.8 210.8 226.9
total 145.8 156.9 168.9 181. 195.8 210.8 226.9
Costs for simple reproduction, mln. rub. at the expense of returned costs 145.8 156.9 168.9 181.9 195.8 210.8
at the expense of net income - 11.1 12.0 12.9 13.9 15.0 16.1
The need for expanded production costs at the expense of net income, 0.0 0.0 0.0 0.0 0.0 0.0
mln. rub.
total 15.9 17.2 18.5 19.9 21.4 23.0 24.8
dividends 7.9 8.6 9.2 9.9 10.7 11.5 12.4
Net income, mln. rub. accumulation fund 8.0 8.6 9.3 10.0 10.7 11.5 12.4
the lack of
working capital financing (-) - -2.57 -2.77 -2.98 -3.21 -3.46 -3.72
The share of the accumulation fund
for the simple reproduction of - 0.0 0.0 0.0 0.0 0.0 0.0
working capital
The share of the accumulation fund
for the expanded reproduction of working capital - 0.0 0.0 0.0 0.0 0.0 0.0
The balance of own funds for capital investments, mln. rub. - 0.0 0.0 0.0 0.0 0.0 0.0
The share of net income on capital investments - 0.0 0.0 0.0 0.0 0.0 0.0
The cost fixed production assets, mln. rub. 217.1 214.5 211.7 208.7 205.5 202.1 198.3
The source: own calculations
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The analysis of calculation results revealed that under the influence of inflation in each subsequent cycle of production prices for material resources and agricultural products grew, and therefore production costs and revenue from its implementation increased. It should be noted that inflation is a factor that has a particularly negative impact on the process of reproduction in agriculture. As it was revealed earlier, the requirement of simple reproduction, taking into account the impact of inflation processes is to have sufficient funds for the purchase of material resources at the beginning of each subsequent production cycle of the enterprise in the same amount, but at increased prices.
For the annual maintenance of invariable in real terms production volumes, enterprises have to compensate the effects of inflation due to their profit. However, while maintaining the existing level of the rate of accumulation and cost recovery, as calculations showed, its size, starting with the first simulated year becomes insufficient to maintain the simple reproduction, with its own sources of capital investments are absent (share of net income allocated for capital investments is 0.3). The above situation leads to the necessity of depreciation charges misuse and reduction of the nominal value of fixed production assets at the end of the sixth production cycle compared with the base period by 9%, while the real value - to a much greater extent. As a result, both quantitative and qualitative characteristics of the means of production will decrease, as well as their operational capabilities. From the above it can be concluded about the deterioration of the reproduction process parameters in the agricultural enterprises of the group while retaining its trends.
Change of the model parameters allowed determine that for providing the simple reproduction at enterprises of this group the cost recovery should not be below 1.15, which, according to our calculations, corresponds to the level of
profitability of 30-35%. To ensure the expanded reproduction the cost recovery should exceed 1.61, which corresponds to the level of profitability of 80-90%. These results will provide an appropriate inflation rate and the rising cost of basic means of production.
In Table 2 the impact of various economic factors on the reproduction process parameters at enterprises is simulated that have been identified by us as the leading in extended reproduction, as evidenced by the growth rate of output in real terms (average for 2009-2011 -13.2%). The average annual proceeds from sales are 272.43 mil. rub., the production costs are 255.56 mln. rub., and their return on investment is 1.066 mil. rub. The lower level of cost recovery in comparison with enterprises carrying out the simple reproduction is connected with the fact that by sending considerable amounts of money for updating of production fixed assets, enterprises get the products at a higher production costs, primarily due to depreciation.
Table 2 - The forecast scenario of reproduction
for enterprises providing an expanded form of it
Indicators The average for 3 years The year of the forecast period
1 2 3 4 5 6
Revenue from sales, mln. rub. 272.4 332.0 404.6 493.0 600.8 732.1 892.1
The growth rate of production volumes 1.132 1.132 1.132 1.132 1.132 1.132 1.132
Inflation index: annual - 1.077 1.077 1.077 1.077 1.077 1.077
for the forecasting period 1.00 1.077 1.159 1.248 1.343 1.446 1.556
Costs for 1 rub. of revenue, rub. 0.94 0.94 0.94 0.94 0.94 0.94 0.94
Change in cost, % - 1.077 1.159 1.248 1.343 1.446 1.556
Production costs, mln. rub. 255.6 311.4 379.5 462.5 563.6 686.7 836.9
Costs for simple reproduction, mln. rub. total 255.6 275.1 296.2 318.8 343.2 369.5 397.7
at the expense of returned costs - 255.6 275.1 296.2 318.8 343.2 369.5
at the expense of net income - 19.5 21.1 22.6 24.4 26.3 28.2
The need for expanded production costs at the expense of net income, mln. rub. 36.3 83.3 143.7 220.4 317.2 439.2
Net income, mln. rub. total 16.9 20.6 25.0 30.5 37.2 45.3 55.2
dividends 8.4 10.3 12.5 15.2 18.6 22.6 27.6
accumulation fund 8.5 10.3 12.5 15.3 18.6 22.7 27.6
the lack of working capital financing (-) - -45.6 -91.9 151.0 226.1 320.9 439.8
The share of the accumulation fund for the simple reproduction of working capital 0.0 0.0 0.0 0.0 0.0 0.0
The share of the accumulation fund for the expanded reproduction of working capital 0.0 0.0 0.0 0.0 0.0 0.0
The balance of own funds for capital investments, mln. rub. 0.0 0.0 0.0 0.0 0.0 0.0
The share of net income on capital investments 0.0 0.0 0.0 0.0 0.0 0.0
The cost fixed production assets, mln. rub. 312.0 305.8 299.7 293.7 287.8 282.0
The source: own calculations
The analysis of the calculation results shows that in this group of enterprises as well as at
enterprises providing a simple form of reproduction, the impact of inflation processes leads to even more negative consequences. Even in the first forecasting production cycle the amount of net income, while maintaining the rate of accumulation and the payback is not enough to maintain even the simple reproduction. At the same time the shortage of net income, required for the expansion of production, increased from 46 to 440 mln. rub. As a result, the cost of fixed production assets will be reduced as amortization charges must be fully directed to working capital financing.
It should be mentioned that at the established rate of inflation during the last 3 years at the enterprises of this group from their own sources of investment, the simple reproduction is possible only underthe condition of maintenance the cost recovery at least at the level of 1.15. But for production growth by only 5% peryear the cost recovery should reach a value not less than 1.61, which, according to our calculations, corresponds to the level of profitability over 80%. The cost of fixed production assets at the same time may be increased in 1.56 times, which almost corresponds to the rate of inflation.
The construction of the simulation model of the reproductive process forecasting for enterprises providing narrowed reproduction showed the following. The annual average growth rates of production volumes in real terms at the enterprises of the group, as well as at the agricultural enterprises, leading a simple reproduction, virtually equal to 1. However, production costs exceed the revenues from its implementation (on average for 2009-2011 by 15%), and thus there is no net income when level of profitability is 5% (Table 3).Thus, the definition of these enterprises as performing narrowed reproduction is quite justified. In such circumstances of management, the compensation of inflation effects is not possible, and
therefore it is impossible to replenish the resources required for the implementation of the simple reproduction. Their shortage for the forecasted 6 years will be about 118 mln. rub.
Table 3 - The forecast scenario of reproduction for enterprises providing a narrowed form of it
The The year of the forecast period
Indicators average for 3 1 2 3 4 5 6
years
Revenue from sales, mln. rub. 96.4 103.8 111.7 120.2 129.4 139.3 150.0
The growth rate of production volumes 1.000 1.000 1.000 1.000 1.000 1.000 1.000
Inflation index: annual - 1.077 1.077 1.077 1.077 1.077 1.077
for the forecasting period 1.00 1.077 1.159 1.248 1.343 1.446 1.556
Costs for 1 rub. of revenue, rub. 1.15 1.15 1.15 1.15 1.15 1.15 1.15
Change in cost, % 1.000 1.077 1.159 1.248 1.343 1.46 1.556
Production costs, mln. rub. 110.8 119.2 128.4 138.2 148.8 160.1 172.4
total 110.8 119.2 128.4 138.2 148.8 160.1 172.4
Costs for simple reproduction, mln. rub. at the expense of returned costs 110.8 119.2 128.4 138.2 148.8 160.1
at the expense of net income - 8.4 9.2 9.8 10.6 11.3 12.3
The need for expanded production costs at the expense of net income, 0.0 0.0 0.0 0.0 0.0 0.0
mln. rub.
total -14.4 -15.5 -16.7 -18.0 -19.3 -20.8 -22.4
Net income, mln. rub. dividends -7.7 -7.7 -8.3 -9.0 -9.6 -10.4 -11.2
accumulation fund -7.8 -7.8 -8.4 -9.0 -9.7 -10.4 -11.2
the lack of
working capital financing (-) -16.2 -16.2 -17.5 -18.8 -20.2 -21.8 -23.5
The share of the accumulation fund
for the simple reproduction of working capital - 0.0 0.0 0.0 0.0 0.0 0.0
The share of the accumulation fund
for the expanded reproduction of working capital - 0.0 0.0 0.0 0.0 0.0 0.0
The balance of own funds for capital investments, mln. rub. - 0.0 0.0 0.0 0.0 0.0 0.0
The share of net income on capital investments - 0.0 0.0 0.0 0.0 0.0 0.0
The cost fixed production assets, mln. rub. 119.3 114.5 109.9 105.5 101.3 97.3 93.4
The source: own calculations
Study of the consequences of changes in parameters of the model showed that the simple reproduction in this group of enterprises (similarly as at enterprises, providing a simple form of the process under study) is possible, while ensuring cost recovery of 1.15 or level of profitability of 30-35%, 6-7 times higher than its value on an average for 2009-2011. The cost of the basic means of production while using its own sources of financing may be increased only by 10-12%, which is 5 times lower than the rate of inflation. It should be noted that even with cost recovery at the level of 1.61 only the real level of capital-labor ratio can be saved.
Thus, based on the analysis of the results it has been determined that to maintain the production volumes at the enterprises of all groups, the cost recovery should not be below 1.15, which corresponds to the level of
profitability 30-35%, that is 1.5 times higher in relation to the achieved during the period 20092011. (Table 4).
Table 4- Forcasting reproduction parameters
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Parameters Type of reproduction
Simple | Expanded | Narrowed
To save the average production volumes: payback, % profitability level, % 115 30-35
increase in the cost of fixed assets, %: nominal real 1.3 -34.9 28.4 -17.5 10.9 -28.7
To ensure the growth rates of production v payback, % profitability level, % olumes 5%: 161 80-90
increase in the cost of fixed assets, %: nominal real 45.3 6.6 94.6 25.1 61.9 4.9
capital-labor ratio in% to the second cluster 41.4 100.0 17.3
The source: own calculations
In accordance with the indicators of the "State agriculture development program and regulation of markets for agricultural products, raw materials and food for 2013-2020" to ensure expanded reproduction in the agrarian sector it is necessary to increase the growth of production volumes by 3.3-3.4%. In our opinion, for such agricultural region, as Stavropol Territory, this figure should be at least 5%.
To ensure the expanded reproduction in these farms, the level of profitability should exceed 80%. These financial results provide real growth of fixed assets only for enterprises, which provide simple and expanded reproduction. However, enterprises of the first group will not be able to reach even the currently existing level of capital-labor ratio of the latter.
The results of the study allow concluding that the reproduction process parameters in agriculture influence on the cost recovery, the rate of accumulation and the rate of inflation. Thus, inflationary processes have the greatest impact on the activities of agricultural enterprises, which are entirely dependent on the government policy. In turn, it is possible to suppress their negative impact only by increasing the rate of accumulation or the cost recovery. However, in our opinion, the use of the first method is rather limited, since no or low dividends make the production relations impossible and first of all, property relations. As a result, there will be a reduction of insufficient investment attractiveness of agriculture and the outflow of funds into other more profitable industries. Therefore, the main way to preserve the existing parameters of the reproduction process is to increase the economic return on the basis of transition to innovative production,
which is possible under the condition of adopting appropriate measures of state support.
We believe that under conditions of limited allocated for these purposes budgetary funds such measures should be differentiated, taking into account prevailing at each enterprise type of reproduction and forecasting of its improvement possibility in the medium term. Developing measures to improve the reproduction of the industry, it must also be taken into account that at the moment of Russia's accession to the WTO, in accordance with the requirements of the organization, the terms and conditions of support foragriculture are different. The main innovation is the reduction of measures for direct support of agricultural production and making distorting effects on trade, the so-called "yellow" basket, and the increase of measures of "green" basket, contributing to the improvement and development of the production in the industry.
In accordance with the above, for the first group of enterprises, the scientific support of innovative development acquires a special significance. It should be noted that the I. G. Ushachev also points to the need to introduce the achievements of agricultural science and continuous improvement of knowledge for the stabilization process of reproduction in agriculture [4].
Scientific support of agricultural reproduction takes place outside the framework of a particular enterprise and includes the search for modern methods of management, as well as conducting research in the field of improvement of existing and creation of new science-based technologies, machinery systems and equipment for the production, processing and storage of crop and livestock products taking into account the capacity of a specific region. These measures will allow reduce production costs, and thus increase their return on investment.
However, innovation does not often reach the specific enterprise. Therefore, the state should encourage not only scientific research, but contribute to the implementation of its results. In order to increase the demand for the achievements of agricultural science their approbation on simulative enterprises is required, since only assessing benefits of innovation,
enterprises can improve their practical interest to them. As the research and development themselves, their implementation should be supported by the state.
A significant impact on the state of the reproduction process in the agricultural enterprises is made by the instability of the industry, caused by daily, seasonal, interannual variations in natural and economic cycles. From unpredictable weather conditions prevailing under the influence of these variations, crop productivity is directly dependent, in its turn, affecting the revenue and, consequently, profit of the enterprises, which is one of the main sources for reproduction. This fact makes it necessary to use measures for stabilization of production in the agricultural sector, including agricultural insurance, which is also included in the "green" basket of state support measures. It is noteworthy that in recent years only about 30% of agricultural enterprises in Stavropol Territory have resorted to the insurance industry, while the share of insured acreage of crops in the total area does not exceed 20-30%, almost 100% of which are plantings of winter crops. From the above follows that insurance in Stavropol Territory is underdeveloped.
It is necessary to take into account the fact that the machines and tractors at agricultural enterprises, leading a simple reproduction, both morally and physically become outdated [2]. This means that these enterprises must use the investment loans for modernization and subsidies within the "green" basket of state support of agriculture. Furthermore the maximum efforts should be made to attract foreign investments.
Rationalization of the reproduction process in enterprises, carrying out an expanded view, the studied process can be achieved by using previously proposed activities. Since enterprises in this group have their own funds, in order to increase the efficiency of agricultural production, the most attention should be paid to the implementation of new technologies.
To restore the parameters, required for simple reproduction at the enterprises, ensuring its narrowed form, the increase of high payback almost 2 times is required. In this regard, the use of measures included in the "green" basket of state support is not enough and during the next 3-4 years it is necessary to resort to measures of "yellow" basket, that at the time of WTO accession should be reduced, but companies of this group cannot do without them.
As conducted studies have shown, at these enterprises not only the basic but also the working capital, needed for reproduction is not recreated. Therefore, the main importance in the financing of productive activities is given to short-term loans. Functioning in terms of inflation annually increases the need for funds not only for the acquisition of material resources, but also for the service of the involved loans. As a result, they are actually unprofitable, as the profit of these enterprises is often lower than bank interests. This requires subsidizing interest rates on loans for this group of enterprises. It is important to note that the low efficiency of enterprises activities complicates their access to loans. It is possible to solve the problem first of all by giving short-term loans secured by future production, as well as attracting regional authorities to guarantee.
Significant costs are due to high energy tariffs, prices for mineral fertilizers, plant protection products, seeds, feeds, resulting in need of partial compensation of costs fortheiracquisition, isalso carried out in the framework of the "yellow basket" of state support for agriculture. It is also necessary to ensure strict monitoring from the state for the effective utilization of the budget funds.
However, these activities are not enough to recreate the fixed assets of enterprises with narrowed reproduction, and therefore they need to actively contribute to the search for external investors.
Using the proposed measures should help to restore the rational parameters of the reproduction process in enterprises of each of the three groups under consideration.
The proposed simulation model for the reproduction process forecasting may find practical application in the medium- and long-term forecasting and planning of the region development. Currently, the key parameters of the industry development are determined, often on the basis of extrapolation or the method of "from the achieved level", and their scenario differences may be determined subjectively or, at best, expertly. The usage of the proposed model will improve the validity of the medium and long term planning of the industry development, taking into account the existing potential.
Moreover, this simulation model, the possibilities of which are considered on the example of Stavropol Territory, can be used at the federal and international levels, especially if the calculations will be carried out region-wise. In addition to the above, the observation can be
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both selective and continuous. Consolidation and comparison of the results enables the management bodies in agriculture come up more reasonable to determining the size, direction and differentiation of state support for the industry, necessary to ensure the innovative development of enterprises. As a result, the targeting and efficiency of budgetary funds will improve, and state authorities will be able to really manage the reproduction process in one of the most important sectors of the economy.
References:
1. Gilev S. B. The management of the reproduction process at agricultural enterprises (through the
example of Samara Region): thesis abstract on scientific degree of PhD in Economics. - Samara, 2000, p. 24.
2. Sidorova D. V. Peculiarities of the reproduction process in agriculture: thesis abstract on scientific degree of PhD in Economics. - Stavropol, 2012. - p. 23.
3. Skripnichenko Yu. S., Eremenko N. V. Cluster formation as a perspective form of interaction of the regional system of agrarian economy // Economics and Entrepreneurship. - 2012. - no.4. -pp. 93-97.
4. Usachev I. The state program as the basis of the competitive agribusiness formation in the WTO // AIC: Economics, Management. - 2012. - no.4. - pp. 3-8.
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MODERN PROBLEMS OF FORMA TION OF FINANCIAL RESOURCES OF SMALL AND MEDIUM ENTERPRISES Sinitsyna Irina Viktorovna, PhD of Economics, Associate Professor, E-mail: sinic-irina@yandex.ru
Ochilkova Ludmiia Viktorovna, PhD of Economics, Senior Lecturer, E-mail: borovko_ 16@maii.ru
Chair of Finance and Accounting, State Autonomous educational institution of higher education, Nevinnomyssky State Gumanitarno-Technicai institute, Nevinnomyssk
One of the promising directions in the framework of import substitution in the modern conditions is the development and support of small businesses, which should become a catalyst for economic development and anti-crisis tool to support the domestic economy. This is associated with changes in the system of relationships between countries, integration processes, restructuring of the institutional structure of business entities in the country and their assets, in the article the attention is paid to the modern problems of formation of financial resources of small and mediumenterprise with resources from the credit insti-tution. Keywords: small business; finances; financial resources; entrepreneurship.
УДК 336.64 ВАК РФ 08.00.10
СОВРЕМЕННЫЕ ПРОБЛЕМЫ ФОРМИРОВАНИЯ ФИНАНСОВЫХ РЕСУРСОВ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМА ТЕЛЬСТВА
i Синицына И.В., 2016 10хилькова Л.В., 2016
Одним из перспективных направлений в рамках импорт замещения в современных условиях считается развитие и поддержка малого бизнеса, который должен стать катализатором экономического развития и антикризисным инструментом поддержки отечественной экономики. Это связано с изменениями в системе взаимоотношений между странами, процессами интеграции, реструктуризацией институциональной структуры субъектов хозяйствования в стране и их активов. В статье уделено внимание современным проблемам формирования финансовых ресурсов малого и среднего предпринимательства с использованием ресурсов кредитных учреждений. Ключевые слова: малый бизнес; финансы; финансовые ресурсы; предпринимательство.
В рамках современного экономического кризиса дальнейшее развитие экономики возможно на основании благоприятного правового и инвестиционного климата с целью развития предпринимательской деятельности. Малый бизнес должен стать катализатором экономического развития и антикризисным инструментом поддержки отечественной экономики в рамках импорт-замещения.
В настоящее время вопросы стимулирования малого предпринимательства, оказания ему различных форм поддержки является
