Vol 9, No 1-5 (2015)

This article shows that post-industrialisation, which started in developed countries in the middle of last century, is gaining strength and is likely to remain the main trend in development of mankind in the beginning of the XXI century and this implies a fundamental change for the whole of economic theory.

The property tax subject is important to everybody. This tax is socially important as it affects the interests and budgets of millions of families in our country. The paper considers issues of taxation of property of individuals under the new rules, which came into force on January 1, 2015.

The article presents retrospectively and evidently presents features of informatization of modern society and economic relations as an engine of economies in the current crisis conditions. The basic directions of informatization of modern society are shown.

The article describes the extensive and intensive types of development of restaurant and hotel business in Russia. On the basis of the index factor analysis assessed the effect of extensive and intensive factors on the growth of gross added value, generated in the field of restaurant and hotel business. The concept of the intensity level of the business is formulated, the assessment of the intensity of restaurant and hotel business in the period 2004-2013 years is given.

The paper discusses modern approaches to cost management through manufacturing cost analysis. The example is given to prove the convenience of cost report application. SWOT-analysis of implementation cost report is provided.

The article discusses the aspect of efficient use of material resources in implementing the concept of sustainable development at the enterprise level. An overview of current practices of lean manufacturing and the life cycle assessment of the product is provided. The necessity of using indicators of the Global reporting initiative to characterize the efficiency of material and energy resources is justified.

Marketing tools used to determine the target market of the company are considered. Methodological approaches to the construction of customer profile are investigated. Relevance of use of behavioral factors (attitudes, motivation, interests, concerns, hopes and expectations) in the preparation of customer profile is proved.

The problems of improving the innovative capacity of enterprises through the delegation of authority to specialized organizations using outsourcing are considered.

The article discusses allocated classifications and possibilities of applying the tools of business analysis. A diagram of the relationship of groups of indicators of the economic subject and tools of business analysis are provided.

The article discusses the dynamics of export-import operations of Russian companies, working in the trade of metalworking equipment. The main tendencies of development of Russian market of metal-working equipment are shown. The main characteristics of Russian domestic demand for machine tools are investigated. It is proved that in the present conditions the Russian machine-tool companies are in a difficult situation, it is becoming increasingly difficult to compete with the growing volume of imports. The technological dependence of Russian enterprises from developed countries is consistently formed.

The article considers the essence of foreign direct investment (FDI) and their role in the economic development of Vietnam. The problems and prospects of attracting FDI in the automotive industry both for improving the investment climate and enhancing the processes of modernization are highlighted.