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5Четвертый фактор модели — оборачиваемость запасов — показывает, сколько оборотов в течение отчетного года совершают запасы в процессе производства и реализации продукции. Динамика этого показателя показывает, что в организации сложились неблагоприятные обстоятельства, способствующие снижению эффективности использования запасов. Это и понятно, если посмотреть на динамику показателя запасов, которая имеет тенденции к положительному росту.
Выручка от реализации продукции растет меньшими, нежели запасы, темпами. В 2013 году показатель оборачиваемости запасов снизился и составил 6,493 оборотов в год, то есть приблизительно 55,4 дня. В 2014 году оборачиваемость запасов составила 3,859 оборотов, то есть 93,3 дня. Следует заметить, что этот показатель в 2012 году был на уровне 37,1 дней.
Влияние каждого отдельного фактора на результативный показатель можно определить при помощи факторного анализа.
В 2014 году по сравнению с 2013 годом рентабельность активов стала отрицательной и составила минус 0,436. Большее влияние на изменение рентабельности активов оказала доля запасов в формировании оборотных активов, которая привела к снижению рентабельности активов на 63,4%. Так же в связи с уменьшением выручки на 1 руб. себестоимости рентабельность активов сократилась на 41,4%.
Общее влияние факторов на рост рентабельности оборотных активов в 2013-2014 годах составило минус 51,6%.
Результаты проведенного анализа показывают, что большое влияние на изменение уровня эффективности производства оказывают внешние факторы. В то же время у организации существуют внутренние резервы роста эффективности производства, например, за счет оптимизации структуры активов, роста их оборачиваемости и т.д. Поскольку администрация предприятия не в силах влиять на изменение внешних факторов, то наибольшие усилия необходимо направлять на использование именно внутренних резервов.
Таким образом, в результате проведенного анализа, можно сделать следующие общие выводы:
- наблюдается снижение хозяйственного оборота Филиала «УПП № 422» за 2013-2014 годы;
- за анализируемый период объем оборотного капитала Филиала «УПП № 422» вырос на 91503 тыс. рублей;
- в целом рост оборотного Филиала «УПП № 422» за анализируемый период произошел за счет роста запасов;
- в Филиале «УПП № 422» длительность финансового цикла выросла за анализируемый период, что является отрицательной тенденцией, так как произошел рост периода оборота дебиторской задолженности;
- наблюдается снижение всех показателей рентабельности оборотных средств вследствие снижения чистой прибыли предприятия, в 2014 году предприятие стало работать не рентабельно и имело чистый убыток, равный 88972 тыс. руб.;
- состояние оборотного капитала в анализируемом периоде можно оценить как нормальное с тенденцией к улучшению его структуры.
Список литературы
1. Архипова А. И., А.Н. Нестеренко Экономика: учебник - М.: Проспект, 2009.
2. Борисов Е.Ф. Экономическая теория: учебник - М: Юрист, 2010.
3. Бурмистрова Л.М. Финансы организаций (предприятий). - М.: Инфра-М, 2009.
4. Гаврилова А.Н. Финансы организаций (предприятий)/ А.Н. Гаврилова, А.А. Попов. - М.: КНОРУС, 2009.
5. Ковалев В. В. Финансы организаций (предприятий).
- М.: ТК Велби, 2010.
6. Колчина Н.В. Финансы организаций (предприятий).
- М.: ТК Велби, 2011.
7. Лапуста М.Г. Финансы организаций (предприятий)/ М.Г. Лапуста, Т.Ю. Мазурина, Л.Г. Скамай. - М.: Ин-фра-М, 2008.
8. Лапыгин Ю.Н. Стратегический менеджмент. - М.: Феникс, 2007.
9. Лихачева Е. В. Долгосрочная и краткосрочная финансовая политика предприятия. - М.: Феникс, 2009.
10. Негашев Е.В. Методика фин. анализа деятельности коммерческих организаций/ Е.В. Негашев, А.Д. Шеремет. - М.: Инфра-М, 2008.
11. Нуреев Р.М. Курс микроэкономики: учебник - М.: НОРМА - ИНФРА-М, 2009 г. - 436 с.
12. Поляк Г.Б. Финансовый менеджмент. - М.: Проспект, 2009.
SOME ASPECTS OF THE JOINTLY IMPLEMENTED PROJECTS' REGIONAL MONITORING
Khumarov Alexey
Head of international relations department, Odessa national polytechnic university
АННОТАЦИЯ
Обоснована целесообразность регионального мониторинга проектов совместного внедрения по механизмам Киотского протокола и определены методологические особенности его реализации. Проведен SWOT- анализ внутренних и внешних региональных возможностей, и угроз внедрения совместных проектов. Определены пути усовершенствования мониторинга на основе привлечения региона к его осуществлению.
ABSTRACT
Substantiated is the expediency of joint projects' regional monitoring according to Kyoto protocol mechanisms with the identification of its implementation methodological peculiarities. A SWOT- analysis of regional internal and external opportunities and threats of joint projects' implementation is carried out. Exposed are the ways to improve monitoring through regional involvement into the monitoring process
Ключевые слова: Киотский протокол, региональный мониторинг, совместные проекты, региональные внутренние и внешние возможности, экономические принципы, квоты на выбросы углекислых газов, торговля квотами Keywords: Kyoto protocol, regional monitoring, joint projects, regional internal and external opportunities, economic principles, quotas for greenhouse gas emissions, quota trading
Problem statement. The atmospheric emissions of carbon and other gases do involve the greenhouse effect negatively impacting the climate on a global scale. It is for a long while ago that the countries of the world have understood that only mutual efforts of the global community will allow stop the crisis climatic phenomena, thus all nations getting a clearly positive effect achieved not through simple restrictive measures, but also under economic levers' incentives. The greenhouse gas emissions' reduction should not only improve the atmospheric environment quality but also be economically and technologically feasible for enterprises, such reduction being based onto clean production technologies' implementation. Only the international community's mutual efforts can result in achieving the greenhouse gas emission reduction based on the emitted product trading and joint projects' implementation. The jointly implemented projects represent a very promising direction for the Ukrainian economy and ecology as they depart not only from a scholastically determined emission sale quota allowances, but also contribute to improve the economic, ecological and economic-technical and technological condition of the production facility, all respective measures being financed by foreign investors who buy rights for such emission.
Recent achievements and published researches analysis. For over 20 years the global community is worried of climate changes and global crises that may occur due to an uncontrolled greenhouse gas emissions. Still back in 1992, the United Nations adopted the Convention on Climatic Changes [1, p.1-3], in December 1997 appeared the Kyoto protocol as an addendum to the United Nations Framework Convention on Climatic Changes [2, p.5-7]. According to that protocol both the developed countries and these under transition economy bear to reduce greenhouse gas emissions. The Ukraine ratified the Kyoto Protocol in 2004. However, even before the protocol ratification the country started several activities on air pollutants' emissions control and reduction. Thus, in 1997, the Ukraine Chamber of Ministers adopted the Decree "Climatic program of Ukraine", including the project on creating a system of Hydrological data retrieval and forecasts of the potential environmental and socio-economic effects of climatic changes and fluctuations [3, p.2-6]. In general, the Ukraine always pursued a policy to support international agreements on the natural resources conservation the atmospheric cleanness including [4 - 6; 7, p. 50-58; 8, p. 285291].
There exist several advanced scientific researches on the Kyoto Protocol objectives' implementation problems. Analyzing its positive aspects, the authors emphasize its importance for environmental and economic situation improvement. Pricing quotas for carbon emissions is an important factor for Ukraine's economy, but there arises a question which areas of economy or ecology will benefit from such funds received [9 p.112-117; 10, p.87-95; 11, p.41-89; 12, p.35-39]. In
our view, a promising direction here is the joint projects implementation when quotas to be sold are created at the expense of an enterprise's greenhouse gas emissions reducing by attracting investment for clean development organizational arrangement.
It should be noted that at present a lack for deep methodological investigations on the joint projects development monitoring implementation takes place, such lack being experienced in respect of organizational and economic mechanisms for attracting at the regional level the enterprises to greenhouse gas emissions trade by reducing such emissions through the introduction of clean production technologies and development.
Research goal. The article aims onto development organizational and economic principles of joint projects' regional monitoring to identify their implementation priorities and to improve managerial decisions' efficiency concerning the objectives of sustainable economic and environmental development of the area.
Research exposition. According to the Kyoto Protocol, enterprises can buy quotas for greenhouse gas emissions from other companies through joint projects introduction. Under current conditions in Ukraine there exist reserves for emissions quota trading, that may lead to the atmosphere ecological condition improvement at the foreign investors' expenses.
A very important role in reducing greenhouse gas emissions through the joint projects implementation is attributed to regions. Now at the governmental level several resolutions and decrees on legal grounds for the atmosphere safety and fulfillment of terms defined at the Kyoto Protocol ratification are adopted. At the enterprise level started are various joints projects. Meanwhile the regions practically do not participate in the governmental agencies' activities on joint projects running and support of enterprises implementing those projects.
The effected analysis of the jointly implemented projects' environmental monitoring problems at the state, region and enterprise levels has shown an insufficient development of theoretical foundations. Therefore, practical recommendations on such monitoring implementation are fragmented, not brought to the practical use level and make difficult to carry out works on creating the managerial decisions' information and analytical support system. Currently the joint projects monitoring problem solution at the state, region and economic entity level is found still at the initial stage.
In such a way the author suggests following approach to building the joint projects monitoring system. The JI projects monitoring conception should be understood as a system of observation, assessment and prediction of ecological-economic environment condition for the given territory and a
particular subject with monitoring of joint projects implementation in the region in a whole as well as the monitoring of joint projects' implementation at the economic entity level.
The monitoring system main purpose refers to providing the control bodies with complete, timely and reliable data on the environmental and economic parameters of the territory development with making decisions on encouragement and assistance to entrepreneurs in joint projects implementation.
Monitoring of joint projects' implementation should become one of the functions of local authorities, Ministry of Ecology and Environmental Investments Committee. The monitoring information basis must include not only ecological and economic statistical data, but specific environmental studies data, allowing more advanced information getting. The knowledge base of regional ecological-economic monitoring and JI projects monitoring should include databases of businesses entities, Statistics committee databases (local, regional, national), state and local environmental authorities databases (Ukraine Ministry of Ecology and Natural Resources, Ukraine State Environmental Inspectorate, State Sanitary and Epidemiological Service of Ukraine, Ukraine State Inspectorate of Technological Safety). By 2014, the central executive body for the greenhouse gases problems was the State Environmental Investments Agency of Ukraine, whose function is presently remitted to the Ukraine Ministry of Ecology and Natural Resources.
Herein exposed study's scientific novelty consists in author's approach to the definition of the region as an economic entity that can immediately take part in joint projects' implementation. On the one hand, the region as an economic entity has its own budget, producing a regional GDP and in respect of emissions represents the interests of all the entities located in its territory. Therefore it is interested in protectionism running and promoting enterprises to reduce greenhouse gas emissions at the expense of foreign or national investors. On the other hand the region accumulates wastes which, removed to landfills, emit large amounts of greenhouse gases. So, the region as an economic entity may also initiate and run joint projects similar to enterprise-level ones.
Based on the above we define the main objectives of the region in joint projects implementation:
- Monitoring of greenhouse gases emitted by the enterprises in the region and determining these ones implementing joint projects
SWOT- analysis of internal and external regional opp
- Monitoring of enterprises located in the region to identify those needing for such joint projects;
- Assistance to the regional enterprises in concluding JI contracts;
- Monitoring the joint projects implementation processes and response to emerging issues;
- Monitoring the regional (local) annual volume of waste removed to landfill and greenhouse gas emitting while decomposition;
- Regional JI projects for reduction of waste emitting the greenhouse gas while decomposition;
- Protectionism in engaging the countries, economic entities, investments' donors for the environmental measures implementation;
- Developing prognoses for the environmental situation in the region without JI projects involvement and for the case taking into account the environmental situation after the JI projects' introduction;
- Preparing the recommendations aimed at overcoming negative and supporting positive trends with measures encouraging businesses to develop activities on joint projects' implementation.
- Objective economic and economic-ecological assessment of the prospects for joint projects implementing by the regional enterprises;
- Forecasting the development of measures to attract foreign investors into joint projects' implementation;
- Timely development of regulatory measures to support positive and weaken negative trends in the joint projects promotion and motivation to implement such projects.
The main areas of the joint projects' implementation monitoring at the regional level are: monitoring of all atmospheric emissions, discharges into water, waste disposal in landfills, monitoring of regional contribution to the solution of inter-territorial environmental and economic issues, monitoring of joint projects the implementation in the region.
The author conducted a SWOT-analysis of internal and external regional opportunities and threats for joint projects' implementation, represented at Table 1.
Essential is to identify the following key indicators of regional monitoring carried out for decisions-making on joint implementation projects:
Table 1
:unities and threats of joint projects implementation
Internal factors assessment External factors
Opportunities Treats
When augmented share of, nuclear energy industry, fuel and energy, mining and metallurgy, petroleum refining and chemical industries, a growing number of JI projects should be prepared and registered with the state authorities, that would serve to control of greenhouse gas emission reduction at those industries 1. Opportunistic behavior and irrational behavior some bounded staff will prevent from the joint projects' preparation, implementation and testing. 2. Lack of economic and ecological interest (in the form of wages and profits from emissions quota trading) at enterprises emitting the greenhouse gases
Strong sides Field «strong sides and opportunities» Field «strong sides and threats»
1. Ukrainian enterprises emiiting the greenhouse gases have a high Assistance rendered by the State and regional authorities onto basis of 1. Low level of interested parties' awareness.
Internal factors assessment External factors
Opportunities Treats
potential to decrease that emission, as the level of product's energy intensity is higher than in developed countries. 2. The end cost of emission reduction in enterprises in Ukraine is much lower than in developed countries, because of energy-intensive production technologies and outdated equipment.. 3The endl cost of development, implementation and monitoring of projects for greenhouse gas emissions reducing are lower than in developed countries because of lower wages. revised legislation on project implementation and organizational measures to stimulate enterprises for reducing greenhouse gases and other pollutants emission 2. interaction with banks. 3. Bureaucratic apparatus..
Weak sides Field «weak sides and opportunities» Field «weak sides and threats»
1. Lack of institutional arrangements for analytical review of the joint implementation projects' monitoring reports. 2.Unstability, inefficiency, lack of transparency of the legislative framework in Ukraine as to the joint implementation projects. Creating an official structure of the State Environmental Investments Agency of Ukraine that would clearly influence policies to reduce the greenhouse gas emissions, effecting analysis of JI projects monitoring and determining the clean development mechanisms and trading quota for greenhouse gas emissions establishing 1. Misuse of transaction funds aimed at the development, implementation and analysis of projects monitoring. 2. Misuse of transformation funds aimed for projects. 3. Insufficient funding for JI projects..
- General indicators of ecological situation in the region including the overall regional index of greenhouse gas emissions, from stationary and mobile sources of emissions, economic performances of overall production and volume of production, where technological cycle leads to greenhouse gas emissions, investment and current costs for reducing the greenhouse gas emissions from stationary and mobile sources.
- Specific indicators of greenhouse gas emission for each of the regional enterprises operating with such emission producing, the production volumes dynamics in terms of money and the greenhouse gas emissions dynamics, economic entity's investment opportunities to reduce atmospheric emission.
While monitoring necessary is to analyze the volume of greenhouse gas emissions from stationary and mobile sources and amounts of greenhouse gases from waste products' decomposition in landfills. Essential is to monitor the plans of preventing the atmosphere from contamination with greenhouse gas with the account to the emission reduction as well as capital and operating costs required to achieve environmental effects.
Such a monitoring should serve in basis to determine the regional economic entities that need to be encouraged for joint projects' implementation.
The JI projects regional monitoring should go along with the monitoring of production volumes, production costs and the costs for greenhouse gas emissions reducing, as well as control of investments involved to reduce emissions. While the monitoring process required is to determine how the changes in product output and new technologies implemented do affect the environmental parameters. It is necessary to effect assessment on the basis of greenhouse gas emission per unit of output in manufacturing process specific indicators monitoring (by producing technology involving
emissions and by waste per unit). Also, the JI projects monitoring analysis should include economic performances on the measures to reduce greenhouse gas emissions. To determine the cost effectiveness for reducing greenhouse gas emission we must compare the volume of greenhouse gas emission reduction to the costs incurred to reduce these emissions.
The monitoring by economical subjects will identify:
- number of enterprises having introduced JI projects, those projects environmental and economic performances, their effectiveness assessment;
- number of enterprises that can introduce JI projects those projects environmental and economic performances, their effectiveness assessment;
- readiness of the region and enterprises to the practical implementation of joint projects (legal, organizational, technical, informational, scientific, methodological, etc.)
- assessing with relevant points scale the completeness and depth of JI projects' development,
- assessing the JI projects investments potential departing from the amount of national and foreign investors' funds involved into reduction of greenhouse gas emission.
The institution engaged into regional (municipal) monitoring of joint projects must make part of local self-government's and regional environmental authorities' functional subsystems, along with the institution for joint implementation projects' marketing activities, effective enterprising within JI projects, financing activities on those project measures to reduce GHG emissions and their implementation monitoring.
Conclusions. The implementation of joint projects aimed at greenhouse gas emissions reducing represents an important direction of natural environment healing at the
same time being a tool to attract into regional economy investments for that economy greening activities. Currently, none system of JI regional monitoring existing, there is an actual need to develop this one. An important objective in economic and environmental management aimed onto mitigating the greenhouse gas emissions and improving the atmospheric air condition, for Ukraine consists in formation of the emissions quota trading internal market concurrently to implementation of the national economic entities' joint projects.
References
1. The United Nations framework Convention on Climatic Changes - zakon.rada.gov.ua/laws/show/995_044. (In Ukrainian)
2. The Kyoto Protocol to the UN Framework Convention on Climatic Changes - zakon.rada.gov.ua/laws/show /995_801 (in Ukrainian)
3. The Ukraine Chamber of Ministers Resolution of 28 June 1997 p. №650 « Climatic Program of Ukraine» http://w1.c1.rada.gov.ua (in Ukrainian)
4. The Ukraine Chamber of Ministers Decree of February 22, 2006 p. № 206 "On approval of the preparation, review, approval and implementation of projects aimed at reducing anthropogenic emissions of greenhouse gases» - zakon.rada.gov.ua/laws (in Ukrainian)
5. Order of the Ukraine State Environmental Investment Agency of December 18, 2008 p. № 79 "On approval of Instruction on joint implementation projects under the
national procedure» - zakon.rada.gov.ua/laws(in Ukrainian)
6. Order of the Ukraine State Environmental Investment Agency
7. of 25 June 2008 p. № 33 "On approval of requirements to the preparation of joint implementation projects» -zakon.rada.gov.ua/laws (in Ukrainian)
8. Program for the Further Implementation of Agenda XXI century / Per. from Eng.: NGO "Ukraine. The agenda for the twenty-first century. " - K: Intelsfera, 2000. - 58 p. (In Ukrainian)
9. Action program "Agenda for the XXI century" / Per. from Eng.: NGO "Ukraine. The agenda for the twenty-first century. " - K: Intelsfera, 2000. - 360 p. (In Ukrainian)
10. Y. Tunytsya Ecological economics and market: overcoming the contradictions /YU.YU. Tunytsya. - K.: Knowledge, 2006. - 314 p. (In Ukrainian)
11. D. Voloshin Economic and ecological aspects of preventing hazardous climate changes (methodology, objectives, mechanisms)./ DV. Voloshin. - K.: Naukova Dumka, 2005. - 276 p. (In Ukrainian)
12. 11 D. Voloshin Climatic changes, economic and environmental problems. / DV Voloshin. - Odessa: YPRЭЭY NAS of Ukraine, 2007. -308s. (In Russian)
13. 12 B. Porfyrev Economic collisions of the Kyoto Protocol ratificatiob/ B. Porfyrev // The Russian Economic Journal. - Moscow, 2005.- Vol. №8- S. 33-45. (In Russian)
_CURRENT STATE OF THE LABOUR MARKET IN THE STAVROPOL REGION
Kiseleva Irina, Alekseeva Natalia
Candidate of Science, associate professor of Stavropol, branch of Russian state social University, Stavropol ABSTRACT
The problems of the functioning of the labor market are analyzed In the article. It provides a description of the state of the labor resources in the Stavropol territory, revealing the quantitative and qualitative balance of needs of the economically active population and jobs.
Keywords: labor Market; unemployment and economically active population; the demand for labor.
In 2014, the economy of the Stavropol territory continued to develop positive trends emerging in 2013.
Gross regional product (estimated) in 2014 amounted to 103,2% according to the indicators of 2013.
The index of industrial production in the region during the period since January till June 2014 has made 103.7% compared with January-June period of the previous year (in Russia - 100,1%). According to this indicator, the region ranks 27th in the ranking of subjects. During the same period last year, the Stavropol territory occupied the Russian rating of 69. Among the three industry sectors that form the index of industrial production in the region, the fastest growing one is manufacturing industry.
During the period of January-July 2014 net financial result of large and medium organizations indicating positive changes in the financial sector of activity of the organizations in the region increased to 31.7%.
In the consumer market of the region since January till June of 2014 continued the growth in the volume of retail trade turnover. It is determined by the dynamic development of network forms of organization of commercial service. The rate of growth of the volume of paid services to the population also sped up. [1]
During the January-June period high rates of growth of real incomes of the population remained in the region. Their growth during the first six months of the year amounted to 12,1% against the national average of 5% and the middle district of 3,3%. Among the subjects of the North Caucasus Federal district in the amount of monetary income per capita and the growth rate of real monetary incomes the Stavropol Region occupies the 1st place. Averaging the per capita income per month in the region accounts for 16 801 ruble, in the North Caucasian Federal district - 15 685, in Russia-23 076 rubles.
