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the use of taxes paid by individuals, on the procedure for granting social and property deductions;
• review approaches to tax rates for income tax, implement a transition to a progressive scale of taxation;
• change the procedure for granting social and property tax deductions. While improving the system of taxation of individuals, it is still necessary to
remember that the personal income tax is a powerful lever of influence not only for replenishing the incomes of budgets of different levels, but also for the social component of personal income taxation - the regulation of the living standards of the population.
Literature:
1. Налоговый кодекс Республики Узбекистан, ст. 12. (Собрание законодательства Республики Узбекистан, 2007 г.)
2. Приложение №8 к Указу Президента Республики Узбекистан от 7 февраля 2017 года № УП-4947. Стратегия действий по пяти приоритетным направлениям развития Республики Узбекистан в 2017 -2021 годах
3. Указ Президента Республики Узбекистан от 18 июля 2017 года «О мерах по коренному совершенствованию налогового администрирования, повышению собираемости налогов и других обязательных платежей»
4. Ш.М. Мирзиёев Критический анализ, жесткая дисциплина и персональная ответственность должны стать повседневной нормой в деятельности каждого руководителя» «Узбекистан» 17.01.2017 г.
UDC 005.2
Yarakhmedova A. Dagestan State University Makhachkala, Russia
THE INFLUENCE OF ORGANIZATIONAL CULTURE ON EFFICIENCY
OF ACTIVITY OF ENTERPRISES
Annotation. The relevance of the study of organizational culture is due to the fact that the knowledge of the organizational culture of the enterprise allows to assess the degree of stability of the organization, its competitiveness, to suggest possible directions of management decisions, as well as the ability to achieve the planned results.
Keyword. Organizational culture, efficiency of the enterprise, evaluation of the organizational culture.
Organizational culture is implicit, invisible and informal consciousness of the organization, which controls the behavior of people and, in turn, itself influenced by their behavior [1,p. 34].
The effectiveness of enterprises is estimated by different authors in different
ways.
Peters T. and Waterman R. suggested performance criteria, on the basis of which evaluated the enterprise: the growth in assets, growth in net cost of capital
after deduction of liabilities, the average ratio of the market value of company to book value, return on equity and return on sales.
Sink S. in his work "performance Management" proposes to evaluate the effectiveness of production activities on the basis of the following performance criteria:
- effectiveness;
- efficiency;
- ratio of resources to be consumed and resources actually consumed;
- quality;
- performance;
- quality of working life;
- innovations;
- profitability[2, p. 30].
To improve the efficiency of production activities of the enterprise, it must operate efficiently and economically; maintain high quality products; use in the production process of new technologies and equipment; improve the quality of working life of employees, thereby reducing staff turnover.
All these factors of increase of efficiency of production activity are result, an indicator of manifestation of organizational culture of the enterprise, in particular culture of management, culture of the worker, culture of communications, culture of means of work, culture of the organization of production and work and other elements of organizational culture of the enterprise.
Steklova O. E. claims that " evaluation of the effectiveness of improving organizational culture should cover two areas:
- efficiency of the developed direction on development of organizational culture (i.e. the purpose of changes);
- the effectiveness of measures to improve the organizational culture in the chosen direction (technology changes) " [3, p. 27].
The assessment of the direction of development of culture largely depends on the external situation, the degree of variability of the environment, on the radical changes. It is also very important to assess the effectiveness of activities that need to be developed in accordance with the existing organizational culture, i.e. it is necessary to study the existing organizational culture and use it as a basis; to develop and implement activities in a complex; to make constant measurements of the state of socio-psychological climate and organizational culture, correction in case of deviations or sharply negative reaction from employees.
To assess the effectiveness of measures for the development of organizational culture can be used to change the ratio of financial results and the cost of activities for the development of organizational culture or the ratio of growth of financial results and the cost of implementation of measures for the development of organizational culture. Activities are meant such as studies of organizational culture, development of a model of a suitable organizational culture [3, p. 45].
Thus it is possible to estimate efficiency of development of organizational culture provided that no actions for improvement of the organization of work,
improvement of technologies and equipment for the considered period were not carried out and at stable environment.
Literature:
1. The institution E. Intellectual capital / TRANS. from English.; ed. L. N. Co-roller. - SPb.: Peter, 2001. - 288 p.
2. Sink C. performance Management: planning, measuring and evaluating, monitoring and improving. - M.: Progress, 1989. - 370 p.
3. Steklova O. E. Organizational culture: studies. allowance / O. E. Stack-fishing. -Ulyanovsk: UlSTU, 2007. - 127 p.
UDC 005.3
Ziyautdinova G.
Dagestan State University Makhachkala, Russia
THE 'NEW NORMAL' AND ITS EFFECTS ON SUPPLY CHAIN
MANAGEMENT
Annotation: Senior managers in many businesses are using the catchphrase "The New Normal" as if it were a prescient view of the way things will be from now on. For those managers this view is unfortunate because their perception of The New Normal suggests a sort of baleful future in which everyone will have to do with less.
In the supply chain management space, the New Normal perception usually translates to "fear driven. " And that usually manifests itself in one of two reactions.
Keywords: hunkering down: aka the Ostrich Effect, taking action, multiple distribution modalities, a new «New Normal».
Hunkering Down: aka The Ostrich Effect
One response is to hunker down and attempt to minimize capital expenditures. This mindset does not seek opportunities to solve problems; rather, it seeks opportunities to cut back in infrastructure investments. In effect, the executive committees or CEOs are saying, "Our crystal ball is broken. We're now in a new paradigm and we don't know what is going to happen. So, we're going to postpone new projects from quarter to quarter, or else cancel them." But many of these companies are experiencing increases in operating expenses - even though revenues are down or flat - and are leaking cash.
Taking Action
A contrasting response that is also fear driven is when managers recognize that sales are flat, or they are experiencing inventory issues, or should be more efficient. They don't know how long market turbulence is going to last, but know that costs are going up and realize they need to reduce labor or increase efficiency.
These companies are aware of how inefficiency and inaccuracy are damaging their businesses, especially during a recession. Most importantly, they recognize the need to take action.
Rather than bury their heads in the sand and postpone projects, such
