One of the key elements of managing the operations of the organization - management costs, as the costs, representing the payment that needs to be done to attract and retain economic resources, are one of the main factors determining the size of the financial results of the organization, return on invested capital, and, ultimately, the value of the business.

Objectives. The aim of this work is to study the influence of the structure of production costs on the profitability of products.

Method’s. To complete this article were used such methods of analysis as legal, comparative, economic-statistical and correlation.

Conclusions / significance. The practical value of this work lies in the fact that in the article the notion and cogs, equations of linear regression between the proportion of costs in the cost and profitability of products by types of economic activity in the Russian Federation in 2012, the Obtained models allow knowing the share of costs in the cost structure for different types of economic activities in the Russian Federation in 2012 to estimate the average level of profitability of production.

This article discusses the features of the industrial policy of the State and human capital development, in connection with the problem of import substitution goods previously imported from EU countries and North America. Analysis of changes in the foreign trade of the RF in 1 quarter of 2015 g. Explores questions of theory and basic views on human capital development. The conclusion about the importance of reorienting and redirect investment flows on the need for organizations in the field of personnel, which is of particular relevance at the present time. Examines the relationship between profit and investment in human capital. The authors, given the strategic role of human resources, concludes that the need for human capital development organizations as an essential factor in the implementation of the concept of import substitution.

Purposes / tasks. The aim of this paper is to analyze the characteristics of the industrial policy of the State, based on human capital development in the period of import substitution and proposals to ensure the development of human capital in the relevant industries. Tasks article: explore and highlight the factors of development of human capital in the period of necessary spending policies of import substitution.

Methodology. In conducting this study, the main sources of original data served as State statistical materials. The basis of methodical developments based on the comparative methods of analysis and synthesis of the available data.

Results. The analysis of the main provisions of the human capital theory. The influence of foreign economic activity status on the development of the main sectors of the domestic industry. Identified a need to strengthen the role of human capital in conducting major economic reforms and adopting important managerial decisions.

Conclusions / importance. In the process of implementing the concept of import substitution requires substantial structural changes in the economy. One aspect of these changes is to focus on human capital management issues. Human capital management is an important component of the innovation development of the Russian economy and is aimed at the development of the productive forces of society.

In the developed uneasy economic conditions, re-structuring - one of the most effective methods who can influence positive change of a machine building complex, its organizational-technical, administrative and legal orientation. Necessity of a theoretical and methodical readiness of investigated problems and their practical importance have caused an urgency and a choice of a theme of article. The purpose / problems. Enterprise re-structuring as a practical embodiment of the purposes of managers, is a difficult, multifactorial problem. Accordingly, the decision of this problem, namely construction of the protsessno-focused re-structuring of the enterprise demands the complex, system approach. Article purpose is – the description of methodology of one of possible approaches to transformation of re-structuring of the enterprise of mechanical engineering from the point of view of practical management.

Methodology. In article the methodology is resulted, allowing to solve the questions connected with re-structuring at the enterprises of mechanical engineering owing to consistency .

Results. The present article is short describes the practical scientifically-methodical approach in which frameworks was construction of the protsessno-focused re-structuring of the enterprise of mechanical engineering on an example of the largest enterprise of Privolzhsky federal district of Open Society "Кamaz" is offered.

Conclusions / the importance. Undoubtedly, offered approach – is not unique. However it has essential advantages before others – the consistency and application in aggregate both the conventional tools of management, and the original workings out which have proved the practical suitability in the conditions of the Russian practice. This approach – not panacea from all troubles of the real enterprise. Nevertheless, as practice shows, he allows to reach notable successes at carrying out of transformations real, instead of the theoretical enterprises working in the conditions of the Russian economy.

This article discusses issues related to the problems of development of light industry in the territory of the former Soviet Union, systematize industry regions and analyzes modern management technologies used by small businesses garment industry. The aim of the article is the analysis of the organizational and economic aspects of light industry on the example of clothing companies. The objectives of the article: to sistematize the major regions of the dislocation of light industry: textile, footwear, clothing; to characterize the current state of the apparel industry enterprises; to show the value of small clothing companies; to study the need for the introduction of flexible manufacturing systems (FMS) on small sewing factories; to analyze the range of the scientific development of national universities in the study of flexible manufacturing systems and give them a brief description.

Methodology. The methodological basis of the paper is the following scientific methods: deduction, comparative and group analysis, desk research. The Results. The result of the study is to identify the main issues and trends in the development of light industry, ordering the placement of the industry in the territory of the former Soviet Union, the definition of the most popular management techniques used in small businesses garment industry.

Conclusions / significance. The above article analyzes the development of light industry has allowed to identify the main trends and formulate problems for the enterprises. New conditions require the development of small enterprises and the introduction of modern technologies in production processes and management.

This article reveals the prospects for the development of the Northern sea route taking into account all key factors. It includes analysis of the climatic conditions, the infrastructure, the specific breaker assistance, and the production of Arctic resources, peculiarities of state support and the prevalence of vessels with high ice class. The article applies to methods of qualitative and quantitative analysis. The result is identification of prospects of development of the route mainly as a channel of domestic resource transportation. In addition, the article draws attention to the work of the state Commission on development of the Arctic, which may have a key influence on the development of the Northern sea route.

The article considers modern problems of management training of health described the long experience of the Department of international health, Russian medical Academy of postgraduate education in the field of additional professional education of managers of medical organizations using methods of activating the learning process. The basis of realization of programs of management training was competencybased approach, involving the assessment and development of professional competencies of heads of health organizations on a modern methodological basis, aimed at improving the efficient use of labor and human resources of the organization.

The subject of the article is socio-economic relations that are associated with the development and formation of the system of education in the North Caucasus Federal district. The purpose of work is development of scientific problems of development of regional socio-economic systems of North Caucasus Federal district in conditions of modernization of the education system, defining the imperatives and directions of development of institutions of educational services in the region.

Objectives: to examine the specificity of the socio-economic potential of the North Caucasus region in the development of the education system district; to define the scientific approaches to the systematization of regional socio-economic problems using theoretical fundamentals of regional development; to define the role of education in terms of modernization in the system of regional economy of the North Caucasus Federal district; analyze and identify areas of development NCFD in the functioning of the education system in the regions; to Express the strategic objectives in the justification of the conceptual foundations of modernization of the education system regional development of the NCFD.

Methodology. When writing the article applied differential methods and approaches used in economic studies: analysis and synthesis, analytical, comparative, induction and deduction, settlement-constructive, economic-statistical methods (observations, summary, group, absolute and relative values, table). Results. The ongoing modernization of the education system in the Russian Federation should be considered in the aspect of two antagonistic processes: the first globalization (in the creation of a unified educational space, the rise of the universal role of human capital in the global economic system), the second specificity region (in the formation of educational space regional socio-economic system, to take them into account climatic, geographical and national and other features).

Application. Formulated in article proposals and conclusions can be applied to develop the concept of sustainable development of the education system in the North Caucasian Federal district. Conclusions. Successful implementation of the goals adopted by the program "Development of the North Caucasus Federal district until 2025" requires to develop specific and effective measures in accordance with its goals, established and scientifically proven system of information-sharing and monitoring.

The article gives short answers to three main questions in the study of the resources for the innovational projects in the innovational economy:
They are 1) what resources are needed for the realization of the innovational project; 2) where the necessary resources can be taken from; 3) how they can be used effectively. The practical examples of the usage of key resources are provided. The methodological recommendations for the managing system for the effective usage of key resources are studied. The question on intangible assets as a main strategical factor in new economical knowledge is raised in this article.

This article provides a formalized approach to building incremental and hierarchical information and logical models of scientific-technological and socio-economic forecasts. We consider a set of tools for modeling problems: from identification of needs to produce a certain kind of result, the content of which corresponds to the external signs of this condition. Establish the desired future state of the process of characterizing the intended result is equivalent to the formation of development. Procedures for constructing incremental and hierarchical information and logical models can be used in the mode of using dialogue "director - executor", and presented in the form of logical relations and set-theoretic rules harmonizing information components allows for a meaningful level to form simple questions for the artists and executives.

In this article the features of innovative development corporations in Russia and abroad. The article describes the main factors hampering the process of innovative development of Russian corporations. Defines the role of government programs as an important form of direct government financial support for innovation activities by corporations. Innovative development in the world is caused by the necessity of the continuous increase and retain the competitiveness of enterprises. This innovation enables businesses to compete effectively in the market, attract new customers, improve financial results. The degree of competitiveness of the enterprise is most significant depends on the technological level of the enterprise. In addition, you must take into account the depth of innovation processes in the enterprise, since the competitiveness of lead is not all innovations, but only those that are focused on new markets and accompanied by original.

The purpose of this paper is to study the role of planning and forecasting in management of economic systems, including the management of innovative business structures. Methods. Methodological basis of this paper is generalization of literary sources.

Results. The article shows the importance and feasibility of using modern tools in the management of competitiveness of innovative entrepreneurship, in particular the need to apply foresight design and road mapping. This article substantiates the practical necessity of using modern innovative business structures in order to achieve high competitiveness planning tools and forecasting of its activities (and in particular, foresight design and road mapping).

The article deals with the optimization of the structure of financial resources of industrial enterprises in the market economy mechanism. The slowdown of the Russian economy force companies to promote more accurate system financial planning its activities. In modern economic conditions the company's performance is largely dependent on the ability of management to more accurately predict financial flows, as well as more accurately predict the financial and human resources to ensure solvency of the enterprise, thus more competent to form the strategy of development of the organization.

Goal / task. The aim of the article the search for the optimal structure of financial resources of industrial enterprises in the market economy mechanism and to develop proposals for the sustainable development of the enterprise. The task of this article is to investigate the structure of financial resources of the enterprise, in a deteriorating economic situation that must be considered in the sustainable development of industrial enterprises.

Methodology. In conducting this study the main sources of the original data were the materials of the state statistics, the works of famous economists. The basis of the methodological developments based on comparative methods of analysis.

Results. Given the concept of optimizing the structure of financial resources of the industrial enterprises. It shows the influence of external and internal factors affecting the stability of the industrial enterprises. Highlighted the impact of the economic situation on the role of these factors.

Conclusions / significance. In the current economic conditions of the state and the new economic realities, it is necessary to focus to industrial enterprises to conduct an effective economic policy, thereby improving the financial stability of the enterprise.

Article shows possibilities of realization of innovative potential of all participants of such new form and organizational structure in education as a cluster. The purpose of this publication is the analysis of the entity and practical parties of an educational cluster. Separate purposes are connected with a specification of concept of an educational cluster, disclosure of the most characteristics and significant elements, issuing of the best the practician of creation of educational clusters. The empirical analysis and expert estimates allowed to draw a conclusion on stability of a cluster as forms of development of educational complexes and «environmental» organizations, which creates conditions for realization of innovative educational services. The cluster helps to involve an innovative (network) form of interaction of preschool educational organizations, the state and non-state general education organizations, organizations of leisure, culture, sport of Moscow, of regions of the country and of Russia in general.

The presented article opens an essence of internationalization of currency, defines, what factors are necessary in order that the Yuan became the international currency, pays the main attention to international payments which are carried out by means of Yuan, in particular, analyzes prospects of the investments expressed in Yuan.

The article discusses the concept of "Information and communication technologies." The characteristic of the labor specialists in the sphere of information technologies, namely the characteristics of the object, means and product of their labor. The author of the article deals with the specifics of specialists of the topic. We study the needs and motivations of IT professionals. A method for evaluating the effectiveness of labor specialists in the sphere of information technologies and offered rates for calculating the efficiency of workers, including factors: timeliness; the number of completed tasks; detected errors; the cost of bug fixes. Purpose of the article – to reveal the specifics of working IT professionals, and especially to justify the incentives and motivation of specialists in this field. The objectives of the article: to characterize the concept of "Information and communications technologies"; identify the main needs and motivations of IT professionals; develop a method for evaluating the effectiveness of specialists in this field.

Methodology. In conducting this study the main sources of raw data served as the information contained in scientific, reference, periodical literature on the subject in question, including the sources of information and telecommunications network "Internet". The basis of methodological developments put the comparative methods of analysis and synthesis of existing data.

Results. The characteristic of the concept of "Information and communication technologies." It is proved that the work of specialists in the sphere of information technologies is intellectual work, and that the subject, the means and the product of this kind of work – are special types of information in digital form. Emphasize that as part of the system of social production, work in the field of software development (software) performs a task and a number of specific functions: creative, integration, stimulating, consumer, social, educational and recreational. It has been determined that it is necessary to identify the dominant needs and motivations IT professionals support their creativity, constantly explore their state of job satisfaction, and in the case of deviations from the norm, to equalize their status at work and creative motivational tool. A method for evaluating the performance of an IT specialist. Proper organization of workflow and competent use of tools and methods of motivation and stimulation of labor experts can detect as dominant needs and motives of each employee at the moment, and allows you to assess the effectiveness of measures taken and the efficiency of not only each specialist, and a team of specialists in general and as a result the productivity of IT specialists increases.

Retracted article

The main value of the pension system in the world is to improve the living standards of citizens in old age, and income replacement by smoothing consumption function. The article reveals the scien tific and theoretical apparatus and operation of the insurance models and funded pension system at the country level.

We consider a phased reform of the economic model of Russia. In less than one century, Russia was in the extreme conditions of the model economy: the developed socialism (1917) and perfect capitalism (1991). Within each of them there was the instability of socio-economic development: economic recovery alternated recession and huge reserves of natural resources and to develop and use of land is not always effective. At each extremity of the selection was based largely on the current political aims and attitudes formed by various social groups. Russia achieved the economic situation and the prevailing socio-economic model of many subjected to fair criticism. To improve it proposes a phased approach to reform, when the main focus is on "how" to move to a new state. The approach is based on consideration of the scenario approach to the reform of the basic components of the economic model that involves the formation of a better scenario analysis and evaluation of the expert community the degree of closeness of planned versions of the model national development objectives of the country.

The article substantiates the need for the enterprises of the oil complex as a methodological basis of their strategy concept of sustainable development, according to which natural resources are treated as natural capital, similar in quality funds. The author of the article analyzed the research of Russian and foreign scientists on the theory of sustainable development from different perspectives, as well as the Concept of the Russian Federation transition to sustainable development, the main criteria for sustainability, particularly management of industrial enterprises in the field of nature and the environment. It was found that the implementation of sustainable development ideas "oil for future generations" is not only a moral and environmental dimension, and financial performance. If companies invest in the exploration work sufficient to sustain growth of proved reserves of raw materials, it will inevitably raise the level of its capitalization.

Development of any economic system depends on a number of factors. This or that combination of factors, finally, defines innovation economy level. Realities of the modern world prove that the most successful is economic development of those countries which economy at all levels (micro- meso- macro-) is focused on intellectual resources. Most an effective utilization of these resources probably only in the conditions of a transparency of acceptance of administrative decisions. From the economic point of view the information transparency should promote unpredictability decrease at acceptance of administrative decisions, to trust strengthening at all levels of economic system. The information transparency promotes formation and development of innovative economy, being a link between various economic subjects, acting as some limit of trust between them. The purpose of the article is consideration of information transparency as economic category. The identification of the different level economic subjects having interest in increase of information transparency, definition of the main methods of information transparency assessment; definition of need of information transparency increase are research problems of the article.

Methodology. In conducting this study, the main sources of original data served as State statistical materials, the reports of The United Nations Department of Economic and Social Affairs, the reports of The European Commission. The basis of methodical developments based on the comparative method, scientific logic method, method of analysis and synthesis of the available data.

Results. As well as any economic category is necessary for considering an information transparency at three levels of economic system: macromeso- and microlevel. The information transparency of macrolevel is a transparency of a state policy. An information transparency of mesolevel – a transparency of regions. At microlevel the information transparency is a category characterizing an information transparency of managing subjects. At what, information disclosing at all levels raises level of an openness of national economy. The information transparency is a timely and exact disclosing of the information on the enterprise activity, containing data both obligatory, and a voluntary nature and giving the chance to realization of competitive advantages. Practical realization of the assessment information transparency was made for 15 regions of the Russian Federation. The transparency index calculated in practice can be used as the tool of an assessment and as the instrument of management of competitive positions. As the assessment tool an information transparency index reflects both a static situation and dynamic developments, can be used for carrying out an benchmarking. As the instrument of management an information transparency index can be used when monitoring the current situation, forming strategy of development, control for key problems of the sustainable development strategy.

This article discusses one of the major global challenges of our time – the demographic one. The paper analyzes the history of the problem of
refugees and forced migrants for the purpose of its decision, cites statistics data and the main trends of global migration, the main regions of emigration and immigration. The paper makes conclusions on the further development of the situation, gives the recommendations on possible ways to solve the refugee problem.

The article deals with the state agricultural market EAEU member countries for the period of 2011–2013. Preceding the signing of the Treaty on the Eurasian Economic Union, as well as an analysis of the agricultural market EAEU member countries in 2014. Based on the analysis presented possible models of development based on modern economic and political situation of the EAEU member countries.

The relevance of the topic chosen due to the need to choose the path of development of the health system and in particular the development and implementation of the most efficient model of financing guaranteed by the state medical services in competitive relationships on the basis of accessibility, adaptability and quality. Currently, the authorities pay special attention to the transition to a more efficient model of distribution of financial resources, and health care institutions are interested in finding additional sources of funding.

The article deals with theoretical aspects of the work and organizational psychology, organizational climate survey and analysis of the employees of the State Fire squad № 211 public institutions "Fire and rescue center". The purpose of this article – definition of psychological climate in the organization. To determine the psychological climate squad used a technique A. Nemov at identifying the degree of integration "SPSK" – social and psychological self-assessment team. This methodology is designed to study the level of social and psychological development of the team, which is a basic and necessary prerequisite for the formation of an optimal social and psychological climate. In April 2015 a survey was conducted, which was attended by 30 people (26% of the total population of employees in the unit at the position of "fire"). Random sampling. The methodology included 75 statements describing the behavior of the individual and collective relations (70 claims of workers and 5 – control). Working statement distributed on seven blocks of 10 claims in each band respectively characteristics such as responsibility, teamwork, unity, contact (personal relationships), openness (in relation to newcomers and representatives of other groups), organization and knowledge. The article presents the results of the analysis, which have been formulated conclusions and guidelines.

Аrticle is devoted to comprehensive consideration and the characteristic of the purposes and tasks of the multi-level internal control exercised in
Bank of Russia, to a procedure and creations of internal control, in article the interrelation of the purposes and components of internal control is traced, the control environment as one of the main a component of internal control is analyzed, powers of subjects of internal control are in detail stated. The attention is paid to control consideration as management functions, the developed list of the principles of creation of internal control and its types – preliminary, current and subsequent is provided.

In article the author considers a question of interaction and mutually definition of sense of justice as phenomenon and political consolidation of society as process and result. Recognizing that positive type of political consolidation of society today admits democratic, despite existence of other types - nationalist, radical, religious and fundamentalist, the author carries out the analysis of its structural components, in relation to their reflectionand refraction in modern Russian sense of justice. The methodology includes logiko-legal, system and structural, concrete and sociological, and other methods of scientific sociological research. Results: By results of the analysis the conclusion of that modern Russian society seeks to be consolidated on mobilization type is drawn, round the specific personality, unconditionally supporting the bright political acts and actions embodying separate moods and expectations of masses. For the rest, from positions of sense of justice, the base of public consolidation remains very weak, therefore she hardly achievable. Accurately understanding it, the Russian power successfully substitutes public consolidation for consolidation of political establishment.

The article considers the current state and trends in development of small and medium businesses in Russia’s economy. The authors analyze key external and internal reasons causing the problems of Russian small and medium businesses.