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The article considers the role of profit, which is a key direction of activity of any commercial organization. The purpose of the article is to generalize practical recommendations for improving the profitability of enterprise (through optimization and/or minimization of material, labor costs associated with the manufacturing of products, sales and management costs; improving the quality of products; the chosen cost control system; marketing policy, pricing policy, etc.). The tactical reserves of increasing the profits of enterprise (including: increase in production and sales of products; reduction of production costs; structural changes in the range and nomenclature of manufactured and sold works, services and products) controlled by managers of the highest and middle levels of a particular enterprise, and strategic reserves for increasing the profit of enterprise (access to new markets of goods; increasing profits for the sale of a unit of production; increasing the increase in the profits of a particular enterprise; increasing the quality of products) are examined. Traditional methods of improving the quality of enterprise products are generalized (improvement of production technology; use of high-quality raw materials and the materials in the course of manufacturing products; advanced training of production workers). The most common directions of increasing the profitability of enterprise, which are traditionally involved at enterprises and allow to increase the economic profitability of sales, are considered. It is indicated that the choice of directions should be preceded by comparing them with each other, assessing the probability of profit growth and risk level. The content of application and possible variations in the use of directions (methods, reserves) of increasing the economic efficiency of enterprises are considered. The authors research the directions (methods, reserves), capable of having the most significant impact on the formation of the company’s profits, thereby ensuring its economic security.

The subject of the research is theoretical-methodical and practical aspects of formation and ensuring the agricultural enterprises’ competitiveness taking into account the levels, dynamics, and other features of their financial and economic sustainability and economic security. The purpose of the article is to substantiate the theoretical and methodological principles and practical ways of increasing agricultural enterprises’ competitiveness based on their financial and economic sustainability and security. The methodological bases of the article are general methodological approaches, namely: dialectical, historical, monographic, system-structural analysis, and synthesis to the study of economic phenomena and processes. Legislative and normative-legal regulations for development and formation of agricultural enterprises’ competitiveness, their financial and economic sustainability and security; scientific works of leading domestic and foreign scientists on the theory and practice of competitiveness as one of the main categories of market mechanism and management in agriculture; analytical and statistical materials of the State Statistics Service are used in the work. In the work the methods of economic researches are used: abstract and logical – for substantiation of theoretical and methodical bases of agricultural enterprises’ competitiveness formation in the conditions of their financial and economic sustainability and security; in the formation of theoretical generalizations, factors and principles of competitiveness management, critical analysis of other authors’ research; statistical and economic – in determining the competitiveness of agricultural enterprises; marketing –when researching the food market and assessing market conditions for the future; comparative – when comparing indicators of enterprises’ competitiveness of the given region and agro sphere industry with the other ones; graphic – to determine structural changes in the food market; system-structural – to analyze the resource potential of agricultural enterprises’ competitiveness; analytical forecasting – to determine the system of measures of organizational and economic mechanism for its provision; economic and mathematical modelling – to substantiate the increasing of agricultural enterprises’ competitiveness, taking into account the levels of their financial and economic sustainability and security. The results of the article. It is determined that the leading importance in ensuring the agricultural enterprises’ competitiveness belongs to the competitive advantages, as well as their financial and economic sustainability and economic security. The factors and components of providing the latter are determined. A set of measures to increase financial and economic sustainability, ensure economic security as a basis for stable competitiveness, and assurance of its growth in the future is proposed. Field of application of results. The results can be used in the management of agricultural enterprises, in the educational process of higher education institutions, in training the specialists in economics and management. Conclusions. It is determined that the most significant feature of the theory and practice of rural green tourism enterprises in European countries is the expansion of their functions from purely business to more socially necessary and significant – as tools for preservation and reproduction of rural areas, including depressed ones. This provides for their greater support at the level of local communities and government, which is appropriate for all uses. It also makes sense to use the well-tested mechanisms and forms of tourism in the countryside.

The subject of the research is the theoretical, methodological principles, and practical proposals for increasing the agricultural enterprises’ competitiveness based on improving its components accounting, evaluation, and modeling. The purpose of the article is to substantiate the increase of agricultural enterprises’ competitiveness and managing it through improving accounting, evaluation, and modeling of its quantitative indices and indicators. The methodological basis of the article is the fundamentals of economic theory, business economics, and accounting; works of leading scientists on competitiveness issues; legal regulations on various aspects of agricultural enterprises and markets development. The historical and monographic methods and methods of system-structural analysis and synthesis, rating evaluation and ranking, accounting, model of competitive space are used. The results of the article. The essence of agricultural enterprises’ competitiveness is generalized, the problems of its formation are revealed and directions of improving its management are offered based on building the model of competitive space taking into account indicators of financial and economic sustainability of agribusiness, market share, and products competitiveness, and involvement of the marketing plan as well. Field of application of results. The results obtained should be used in the management of agribusiness enterprises; in the educational process of the faculties of economics and management of higher education institutions. Conclusions. Modeling of increasing the agricultural enterprises’ competitiveness and its forward-looking management is based on improving the accounting and evaluation of indicators of its factors and components. Its result can be a three-factor model of competitive space based on the following indicators: the level of competitiveness of products, the level of financial and economic sustainability, the market share size. The key to increasing the competitiveness of agricultural entities depending on the model chosen and strategies of functioning in the market space is called innovation, compliance with specialization, marketing plans.

The subject of research is the theoretical and practical aspects of the definition and implementation of innovations, forms and directions of innovation in order to increase the competitiveness of rural green tourism enterprises. The aim of the work is to identify innovative sources of increasing the competitiveness of rural green tourism enterprises and substantiate the factors, components and tools for innovation in a knowledge economy, digital technologies, non-cash payments, high-speed Internet. The methodological basis of the article were the theoretical and methodological provisions of modern business economics, historical and monographic methods of scientific knowledge, as well as system-structural analysis and synthesis of the study of phenomena and processes, problem-based approach in justifying types, forms and directions of innovation. Results of work. The sources and offered components, directions and tools of introduction of innovations in work of the enterprises of rural green tourism, including in the form of organizational and administrative, marketing, product groups of them are revealed; in the form of IT startups, touring and digital systems and backup networks; timesharing, clustering, strategic alliances and clubs; smart Internet projects, software organization and management of the actual agro-villages and tourist enterprises in the countryside to increase their competitiveness. Field of application of results. Conclusions and results can be used in the work of rural green tourism enterprises, rural communities, public organizations, local governments; in the educational and scientific process of economic faculties of universities, colleges of tourist specialization, other institutions of higher education. Conclusions. Innovative activity in the system of strategic goals, priorities and guidelines for increasing the competitiveness of rural green tourism enterprises in the era of knowledge economy and digitalization will take a leading place. The realization of their important socio-economic functions, as well as other subjects of social life is becoming increasingly associated with an innovative type of development. In turn, it is based on a continuous and purposeful process of finding, preparing and implementing innovations. The possibility and motivation to obtain higher incomes and the need to increase the efficiency of financial and investment resources forces the participants of the tourism business in the countryside to purposefully create new tastes, interests and needs, introduce fundamentally new products, products, services and technologies. All this is also connected with the acceleration of innovation processes.

Purpose: to determine the influence of various factors on the yield and water consumption of spring wheat in rainfed conditions in Priazov zone Rostov region. Materials and methods. The place and time of the research is the experimental station of Federal State Budgetary Institution “Federal Rostov Agrarian Scientific Center”, 2017–2019. Studied: the methods of primary tillage (moldboard, combined, surface); fertilizer backgrounds (high – N80P80K80, medium – N40P40K40, without fertilizers); features of spring wheat water consumption in different years of heat and moisture. When conducting field observations and research, the generally accepted methods of B. A. Dospekhov, A. N. Kostyakov and A. F. Vadyunina were used. Results. It was revealed that the best conditions for the Donela M variety are created with a moldboard plowing of 25–27 cm and a background of N80P80K80 fertilizers, providing a yield of 36.9 c/ha. In a similar variant of the combined tillage (surface treatment on 14–16 cm BDT-3 + slitting on 40–45 cm Sch-2), a decrease in yield by 1.5 c/ha, or 4.1 %, was observed. The greatest efficiency in the use of fertilizers was noted in the variant with an average supply background and a moldboard tillage, amounting to 6.33 kg of additional products per 1 kg of NPK added. In a favorable for heat and moisture supply (hydrothermic coefficient HTC = 0.85) year the efficiency of fertilizer application was 1.66 times higher than in a dry year with HTC= 0.20. The lowest coefficient of water consumption was obtained during moldboard plowing, amounting to 575 cubic meters per ton. Conclusions. Under the conditions of resource shortage, along with cultivating spring wheat by moldboard plowing + N80P80K80 fertilizer background, it is possible to use resource-saving combined tillage and an average N40P40K40 background, which can reduce energy costs and get the best return on fertilizer application.

In the conditions of insufficient and unstable moisture in the Rostov Region, unilateral application of mineral fertilizers for winter wheat is not always justified due to a lack of moisture in the soil. In this regard, at present, one of the promising directions is the additional use of water-soluble biological products to mineral fertilizers for the treatment of seeds and vegetative plants. Therefore, in 2016–2017 there were conducted the special experiments to study the effect of various biological products on the productivity and grain quality of the new winter wheat variety “Niva Stavropoliya” sown in a weedfree fallow and the variety “Victoriya 11” sown after oilseed flax. In the field trials there were studied such promising biological products for the southern agricultural area of the Rostov Region as “Extrasol”, “Rostok”, “Aquamix”, “Aquarin 5” and “Aquarin 9”. The effect of the mentioned products was evaluated on the mineral nutrition backgrounds optimal for winter wheat. When the grain crop was sown in weedfree fallow, there were used P60K40 before sowing, + N30 in the tillering phase, + N30 in the phase of head formation. When the grain crop was sown after oilseed flax, nitro-gen was additionally added at a dose of N60 to this fertilizer rate in the period of main tillage. It was established that the most effective results were under the compound use of biological products “Aquamix” (0.1 kg/t) in seed treatment + “Aquarin 5” (2 kg/ha) + “Aquarin 9” (2 kg/ha) in the treatment of plants in the tillering phase and the phase of head formation. At the same time, the yield increase to the background variant was 22.7% for the variety “Niva Stavropoliya” and 21.5% for the variety “Victoriya 11”.

Objectives. The study was aimed at improving the reliability of heat supply systems. At present, this is one of the most relevant topics in the field of heat supply. The issue of reliability of heat supply is of great importance in terms of the safety of citizens and the state as a whole. Due to the severity of winter conditions and risk of hypothermia, heat supply security can be considered to be as critical as food security. Therefore, the reliability of heat supply systems becomes one of the most important aspects of the security of the state.Method. The study was carried out using the method of reservation of the heat supply system by looping.Result. In order to avoid the defrosting of the heat supply system and reduce additional costs, a redundancy scheme was proposed with one-way connection to the looped main pipelines, additionally looping the pipelines of the heat supply systems between two boiler rooms. The calculation of losses in the event of an emergency in the heating system was carried out.Conclusion. The most important problem requiring immediate solution is how to increase the reliability and redundancy of the heat supply system itself, in order to achieve minimal discomfort for consumers of heat energy at the time of failure of the source or transmission of the heat supply system. The proposed method for increasing the reliability of operation of heat supply systems is characterized by a high efficiency, since allows the number of idle hours and the total amount of short-received heat to be reduced.

The use of biological stimulants promotes plant metabolism, which improves the utilization of mineral fertilizers and plant defense mechanisms against the effect of unfavorable factors. The paper discusses the results of winter wheat seed treatment with ‘Agrimitin’ and a fungicide disinfectant ‘Vintsit Forte’. It has been determined that seed treatment with the preparations promoted the increase of winter wheat productivity. In 2017–2018 after seed treatment with ‘Agrimitin’, the average productivity increase was 0.18 t/ha for the winter soft wheat variety ‘Lydia’ and 0.25 t/ ha for the winter durum wheat variety ‘Lazurit’ compared with the productivity of the control variety. The combined use of preparations promoted the productivity increase on 0.37 t / ha for the winter soft wheat and on 0.44 t /ha for the winter durum wheat. The structural analysis of productivity showed that the use of preparations increased the number of productive stems to 580–648 pcs/ m2 in comparison with 564–621 pcs/m2 of the control variety. A number of kernels per ear and mass of kernels per ear of winter soft wheat after seed treatment had no significant increase. Winter durum wheat showed better effect of seed treatment: ‘number of kernels per ear’ increased from 30.6 pcs. to 32.8 pcs., and ‘mass of kernels per ear’ raised from 1.38 g to 1.55 g. The maximum profitability of winter soft and durum wheat production was identified in the variant with a combined use of the preparations ‘Agrimitin’ + ‘Protravitel’ (184.2% and 208.6% respectively). At the same time, the net income rate of winter soft wheat increased on 3,136 rubles/ha and that of winter durum wheat increased on 4,624 rubles/ha, compared to the the net income rate of the control variety (58145 rubles/ ha and 64796 rubles/ha, respectively).

The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.

The article provides a comparative assessment of traditional and developed fish-breeding tanks for keeping bester yearlings. As a result of growing fish in different reservoirs, it’s been found that when using the “ICA-2” and “INTEX” tanks, there is practically no difference. When comparing the use of "ICA-2" and a semi-buried adaptive reservoir, it’s been found that the weight of fish was higher in the second case, when compared with the benchmark, by 1.5%, the average daily gain - by 5.3%, the coefficient of nutrition - by 1, 2%.

Now industry condition in Russia is characterized by a low level of competitiveness and labor productivity. This is the reason of absence of opportunity to take the leader position in the world market. The relevance of the research is caused by the necessity to increase of labor productivity in Russia through the management of development of organizational culture industrial enterprises. The aim of the research is to substantiate the topicality of increasing labor productivity in Russia; to denote the relation between increase of labor productivity and development of organizational culture; to compare well known definitions of the concept «development of organizational culture»; to classify the principal factors influencing the result of management of organizational culture development; to define the concept «development of organizational culture» from the point of view of effective management, for using the increasing labor productivity. Methods: the systems approach, principle of comparative analysis and analogy, the qualitative synthesis method. Conclusions. The authors have substantiated the relevance and the necessity of increasing labor productivity in Russia through the management of development of organizational culture and analyzed the content of definitions of the concept «development of organizational culture». As a result it was shown that well known definitions do not disclose the specific character and regularity of development from the view point of influence on increasing labor productivity. The authors proposed the classification of factors influencing the result of management of organizational culture development and singled out the most important ones. The paper introduces the author's definition of the «development of organizational culture» from the viewpoint of effective management; its feature consists in demonstration of the process regularity and its relation with the volume and the character of investment.

The arrearage of Ukraine in the process of reproduction of technologically accessible and profitable mineral reserves in terms of inefficient rent policy has led to consumption of highly liquid mineral potential and the manifestation of raw deficiency to the disadvantage of balanced development of the national economy, future generations and prospects of mining activities in Ukraine for the period up to 2030. The strategy of further development of mineral resources base of Ukraine shall provide the conversion of the state mineral resources into material, energy, production and technological, labour and social resource subject to a clearer specification of property rights for mineral resources in the subsoil, the improvement of state regulation of subsoil use with the provision of the status of the State act for special permits (licenses) on land of mineral resources and the provision of early increase in highly liquid reserves of mineral resources of national importance.

During production of a wire of high groups of durability the problem of ensuring rather high level of ductility is actual. One of options for the prevention of embrittlement of a wire and as, the consequence, increases of plastic properties is use of the device of stabilization of internal tension in a wire. The guidestraightener device improves redistribution of the stretching tension in wire blankets by means of a sign-variable bend. The device of stabilization of internal tension in a wire finds the increasing practical application in the conditions of drawing shop of JSC BSW-management Company of Holding BMC and shows positive results on decrease in number of attacks on reversible twisting.

In the article is defined linear and angular biomechanics descriptions of children's foot of senior preschool age. It is analysed the dynamics and increase of the explored indexes during realization of the program of prophylaxis of flat foot in the teaching process. In experiment took part teachers and instructors of physical culture; control and experimental group consist of 20 children at the age of 5-6 years old. Efficiency of the offered program of prophylaxis of flat foot is proved.

Key development problems of life's quality in the North Kazakhstan oblast are considered in the article. Demographical and social-economical values influencing and characterizing the ecological situation in the region are generalized. Using this, SWOT-analysis has been performed.

The results of studying friction and wear of the surfaces of the composite material are considered. The analysis of the parameters of recorded resulting acoustic emission signal at the normal and extremely gross wear stages, as well as friction temperature and coefficient, is carried out. Temporal parameters of transition of the friction unit to the extremely gross wear stage are defined by the analyzed parameters. The analysis of change dependencies of percent increase in the analyzed parameters and their sensitivity to friction and wear of the frictional contact surfaces of the composite material is performed. It is determined that, at the stage of normal wear, percent increase in the friction coefficient does not occur, and the percent increase in temperature grows linearly. It is found that the acoustic emission is more sensitive to friction and wear of the surfaces of the composite material relative to the temperature in the friction zone and friction coefficient. It is shown that acoustic emission allows to fix the stage that precedes the extremely gross wear stage, which is an important task in the diagnostics of friction units. [ABSTRACT FROM AUTHOR]

In the article is considered the business reputation of tour agency developing during long-term qualitative and professional work; a firm estimation from the part of it's reliefs, contractors, consumers. The positive estimation promotes the gain of new consumers and increasing in the income.