2016 Issue №2

In 2016, the Kaliningrad region economy is entering a new stage of development. It is important to establish whether the new investment mechanism proposed in the framework of amended SEZ legislation can ensure the development of regional economy. In recent years, investment performance has deteriorated in almost all areas, since the expected abolition of customs preferences brought about dramatic changes in the business environment. The investment mechanism proposed in the new SEZ law could not create a new model for the sustainable development of regional economy.

This article provides a sectoral and regional analyses of innovative activities of Russian enterprises. The authors consider the evolution and characteristics of innovative activities in individual industries. Characteristics of innovative activities in 2010-2014 are considered in the cases of Russian federal districts and regions. Special attention is drawn to innovative activities of small innovative enterprises in the Kaliningrad region.

This article stresses the importance of a management analysis of operating activities for decision-making at a furniture enterprise. In particular, the possibility of using tools of management accounting — marginal analysis and operational leverage – is considered. The author emphasises technical, organisational, and methodological problems of cost accounting at furniture factories in the Kaliningrad region. The author provides recommendations for conducting a management analysis and developing management account aimed at an effective reduction in costs and labour intensity.