Evaluation of the economic efficiency of introducing innovative technology of road surfaces in Kemerovo DRSU. Report on practice Improving cash management on the example of OJSC "Stupinskoye DRSU" Analysis of innovative actor

2.1 Organizational and economic characteristics of Avosyl OJSC

Open Joint-Stock Company Avosilila was created on the basis of the order of the Minsk City Committee on State Property Management and Privatization of December 30, 1998 No. 301 by converting rental freight car park No. 1. In accordance with the Law of the Republic of Belarus "On Joint-Stock Companies, Limited Liability Societies and Support Societies", legal acts on privatization, and the denationalization of state ownership. The founder on behalf of the state is the Ministry of State Property Management and Privatization of the Republic of Belarus. The superior authority is the Ministry of Transport and Communications of the Republic of Belarus.

Principal activities of JOINT STOCK COMPANY:

Urban and suburban transportation of goods;

International and long-distance transportation of goods;

Provision of freight forwarding services to enterprises, organizations and the population;

Repair and maintenance of vehicles;

Production of parts for trailers;

Implementation of security activities for the protection of legal entities and individuals on a fee basis.

Power and resources of the enterprise. OJSC Avosyl covers an area of \u200b\u200b5.9234 hectares, including 0.2154 hectares of the hostel. On the territory of OJSC Avosyl, manufacturing and household premises are placed in the following area:

Production buildings - 14407 m2;

Administrative buildings - 1556 m2;

Warehouse premises - 1085 m2.

The roller composition of the enterprise as of 01.06.2014 has 180 units, including:

1) Cars - dump trucks and onboard - 144 units

of these: a) MAZ-54323 - 5;

b) MAZ-64229 - 5;

c) MAZ-5549 - 2;

d) MAZ-5551 - 79;

e) MAZ-504 - 5;

e) ZIL-4502 - 3;

g) MAZ-5516 - 12;

h) KRAZ-256 - 5;

and) Bellase - 10;

k) Tatra-815 - 17;

l) GAZ-5312 - 1;

2) Cars-tractors working on international transport - 31 units. ;

3) Economic Park cars - 5 units;

4) trailers - 79 units;

5) semi-trailers - 31 units ..

The rolling stock of the park is samartized by more than 80%. Therefore, at this stage of the development of OJSC Avosilov, the question of re-equipment is the most relevant. Personnel of Avosilov OJSC has 359 people.

OJSC Avosilov occupies one of the leading places in the Republic of Belarus for the provision of transport services. So, in the total services of the Ministry of Transport, the volume of transport services provided by the company amounted to more than 10%. The main consumers of the transport services of urban and suburban transportation of goods are enterprises of the Ministry of Construction and Architecture, the Ministry of Housing and Communal Services, the Ministry of Transport and Communication of the Republic of Belarus. The structure of the provision of services for customers for 2011-2013. shown in Table 2.1.

Table 2.1 - Structure of the provision of services of OJSC Avosil

Name of the client	Specific weight in terms of transportation,%
Name of the client

OJSC "Nursyprom"
KPD-1 Oashapid
KPD-3 OJSC Mapid
3-D construction products

UPMAVTODORDORY OF THE CITY OF MINSK

PC Zbby Industry
JV Tehinmash

Note - Source: Own Development According to the enterprise

The main consumers of international transport services are joint ventures and enterprises of Germany, France, Lithuania (Table 2.2).

Table 2.2 - consumers of services of OJSC Avosyl

Note - Source: Own Development According to the enterprise

Technical and economic performance of the enterprise are shown in Table 2.3.

Table 2.3 - Technical and economic indicators of the work of OJSC Avosyl

Indicators
Volume of transportation, thousand tons
Cargo turnover, thousand ton-km
Line release ratio
Technical readiness coefficient
Average number of cars, units
Molding on one average. Tonna
on one average ton-km
Profit, million rubles
Profitability,%

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Introduction

Automobile roads are vital arteries, without the development of which the rise of the economy of the district is impossible, and, consequently, the successful implementation of economic reforms. This truth does not require evidence and confirmed by the practical experience of past years.

In the complex of the national economy, road roads belong to the life support systems and are of great importance for its social and economic development, as road transport is the only transport in the area.

By taking the importance of the development of the network of roads in the area stand out and highlight special attention to the construction, reconstruction, repair and their content. The settlements of the area are interconnected by road with a solid coating, including about 50% with advanced coatings.

The state unitary enterprise "Bashkivatodor" is the largest road construction enterprise of the Republic of Bashkortostan. Today it has 59 branches throughout the republic, including road construction management, the management of production and technological configuration, the Ufa Plant for the repair of construction and road vehicles "Remstroydormash".

In this practical work, a complete and detailed technical and economic analysis of the activities of the Zelenchuk branch of DRSU GUP "Bashkaravtodor" will be considered.

The purpose of the practice of practicing the Zelenchuk branch of DRSU GUP "Bashkravtodor" is familiarization with the production and economic activities of the organization.

The task of passing practice was as follows:

Collect financial and economic documentation;

Evaluate the economic situation in the enterprise and its activities according to plan;

To assess investment, innovative, marketing, external and internal processes of the enterprise;

Conduct analysis of the position of the enterprise;

Purchase knowledge to use them in practice in managerial activities.

During the preparation of the report, such documentation was used as: Regulations on the Zelenchuk DRSU, an explanatory note for the annual report for 2005, a plan for the implementation of works of work for 2005, the enterprise development program, information on the cost of production and sales of products (works, services) and T ..

1. General characteristics Zelenchukskoye DRSU GUP "Bashkivatodor"

Zelenchuk road repair and construction management is a separate division of the state unitary enterprise in contracting, repair and maintenance of roads of the Republic of Bashkortostan "Bashkravtodor" without the rights of a legal entity.

Zelenchuksky DRSU was created to meet the social needs of its activities and profit.

To implement these goals, Zelenchuksky DRSU carries out the following activities:

· Construction, reconstruction, repair and maintenance of roads, public roads, road structures, road construction mechanisms, assemblies and aggregates, bases, asphalt plants and gas stations, as well as production buildings, structures, housing;

· Production and sale of building and road construction materials, parts and structures, road signs;

· Production, sale and repair of road construction mechanisms, attachments and spare parts for special vehicles used in the road economy;

· Design and survey work related to the use of subsoil, preparation of projects for construction and repair of roads, as well as objects of industrial and non-productive purposes;

· Production and sale of products of asphalt plants, crushing plants, career households, woodworking workshops, etc.

Zelenchukskoye DRSU has the right to carry out foreign economic activity by proxy of the GUP "Bashkravtodor".

Foreign economic operations with goods (types of work, services), the export and import of which are governed by the state, is carried out in the presence of a special permission (license) obtained in the manner established by the current legislation.

Zelenchukskoye DRSU serves 482.4 km of roads, of which 252.7 km with asphalt concrete, 198.4 km of gravel coating, 31.3 km of soil.

All allocated funds in 2005 in terms of territorial order on the maintenance of the road in the amount of 15857 thousand rubles was mastered completely.

On the Balance of the Zelenchuksky DRSU there are:

Asphalt plant with two asphalt mixing plants, DS-117 brands, which from 1983 and DS-158 since 1992.

Typical repair workshop on 8 conditional units.

Autogare to 22 units.

Boiler room operating on gas fuel.

On the DRSU balance, there are 35 units of vehicles, the readiness coefficient in 2005 was 0.87 and the park use ratio is 0.72.

There are 24 units of road construction equipment, the coefficient of technical readiness of which is 0.87 and the park use ratio - 0.55.

Existing vehicles on average since 1992-1993, average wear is 63.1%, incl. Autososmosvalov even more, out of 14 acting dump trucks 12 deadlines have been exhausted completely.

According to the road construction technique, the average wear is 67.3% of the two acting asphalt mixing plants in the same brand DS-117 built in 1983 the service life was released back in 1993. There will be quite a lot of such mechanisms and road construction equipment: high-drivers, loaders, rollers, tractors of different brand, etc.

The provision of the production base is 29%.

To ensure the implementation of the manufacturing program for the construction, repair and maintenance of roads, brigades and links are organized, which are provided with the necessary trained personnel, including:

Brigade for the release and laying of the asphalt concrete mixture;

Brigade on the maintenance and repair of highways;

The workpiece of all major building materials is mainly conducted through the GUP GUP "Bashkivatodor" (crushed stone, PGS, petrochematum, pipes, reinforced concrete, etc.). The quality of building materials is checked both in its laboratory and in the central construction laboratory of the GUP Bad. A laboratory that has a certificate is provided with all the necessary equipment, which allows you to produce all types of work on the quality control of the incoming material.

The quality of the manufactured asphalt concrete mixture is provided by performing such types of work, the preliminary dosing of the inert materials supplied to the settings (there is a subterranean gallery with four leaks), it is steady control over the temperature mode of the prepared bitumen for feeding to the installation.

The selection of the composition of the mixture is carried out daily according to the passports issued by the central system of the Laboratory of the GUP "Bashkravtodor".

The brigade for laying an asphalt concrete mixture is equipped with all the necessary mechanisms and tools, which allows you to work at the proper level.

The state of labor protection and safety is under the constant control of the administration and the trade union committee. All types of briefings and training of workers are held in a timely manner. Personal persons are appointed for compliance with technology and fire safety.

For the reporting, 2005, a significant work was carried out on the improvement and gardening of the territory, thanks to which the company took a second place in the admonition competition, landscaping and sanitary cleaning in the district center among organizations.

2. Technical and economic part of Ilishevsky DRSU GUP "Bashkivatodor"

2.1 Economic planning

In current economic plans (annual, quarterly, monthly), the goals and objectives set by a perspective plan are specified in detail. Current Economic Plans (Production Plans) include information on orders, their material resources, the degree of production capacity, the provision of industrial and industrial personnel. They also contain calculations of production costs, profit calculations, profitability, the cost of reconstructing the production and technical base of the enterprise.

The main indicators of road works for 2005 on the territorial network of roads is characterized by the following data:

Table 1

Types of jobs	Plan for 2005	Fact. Completed for 2005	% execution
1. Repair of roads
2. Elimination of natural disaster

4. Works on external customers

The development of an economic plan takes the main activities aimed at the further development of Ilishevsky DRSU reform processes for 2005-2006 and giving effects, namely:

· New labor organization,

· New types of products,

· building,

· Reconstruction,

· Re-equipment,

· Introduction of selfishness,

· New types of services reducing costs

· the control,

· New wage systems,

· Development of an economic corner,

· Economic studies,

· Exquising additional income and others.

The main reason, a factor that affects the content and drawing up a plan for production, in finance, in economics is the lack of funding for the work carried out by the State Unitary Enterprise "Bashkravtodor" and the UDS Minister of the Republic of Belarus, which is about 1.7 million as of January 1, 2005. rubles. Such a negative phenomenon will lead to DRSU to the further deterioration of the economy and finance, reduction of work, the state of technology and roads in the region as a whole.

2.2 Operational Production Planning

Operational work planning is decision-making on how resources of the organization should be distributed to achieve strategic goals.

Operational and production planning usually covers the short-term period, that is, it is the subject of concerns of the middle and lower managerial link.

Operational and production planning is planning individual operations in the overall economic flow in short periods, such as production planning, marketing planning, etc. Under operational planning, it is also understood to compile the budget of the organization.

To ensure the implementation of the operational production plan for the construction, repair and maintenance of highways, brigades and links are organized, which are provided with the necessary trained personnel, including:

Brigade for the release and laying of the asphalt concrete mixture,

Brigade for maintenance and repair of roads,

Brigade for repair and care of road construction machines, etc.

2.3 Financial activities of the enterprise

The financial state of the Ilishevsky DRSU depends on the results of its production, commercial and financial activities. The difficulties with the implementation of the implemented SMR lead to a decrease in the receipt of funds to the accounts of the enterprise, as a result of which its solvency worsens. There is also feedback, since the lack of funds can lead to interruptions in the provision of material resources, and therefore in the production process.

Financial activities should be aimed at ensuring the systematic receipt and effective use of financial resources, compliance with the settlement and credit discipline, achieving the rational relationship between its own and borrowed funds, financial sustainability in order to effectively functioning the enterprise. A significant role in achieving a stable position belongs to the analysis.

The company carries out internal and external analysis of the financial condition.

The financial condition of the enterprise is characterized by the placement and use of funds (assets) and sources of their formation (liabilities).

The main factors that determine the financial condition are, firstly, the fulfillment of the financial plan and replenishment as the need for the need of own working capital due to profits and, secondly, the speed of turnover of working capital (assets) is occurring. The signal indicator in which the financial condition is manifested is the solvency of the enterprise, under which it implies its ability to satisfy the payment requirements of equipment and materials suppliers in accordance with economic agreements, return loans, to pay for the work of staff, to pay payments to the budget. Since the fulfillment of the financial plan mainly depends on the results of industrial and economic activity as a whole, it can be said that the financial situation is determined by the entire combination of economic factors, is the most generalizing indicator.

After the general characterization of the financial condition and its change for the reporting period, the next important task of the financial analysis is the study of absolute indicators of the financial stability of the enterprise.

Profitability in 2005 amounted to a total of 24.3% against 20.3% in 2004: repair - 19.9%, in content - 20.1%.

Formed:

a) Consumption fund, which is 01.01.06. is - 309.0 tr.

b) the accumulation fund --1407, 0 tru.

Debt in / board on 01/01/05. - 102.0 tr.

Accrued in 2005 - 5264.9 tr.

Average monthly s / board - 4618.0

Redeas in 2005:

a) Cash - 4666,5 TR.

b) goods and food products - 355.4 tr.

c) services provided - 119.4 tr.

d) taxes - 662,4 TR.

Total: - 5803.9 tr.

Debt on 01/01/06. - 353.0 tr.

In order to maintain the sustainable financial condition of the Organization, measures have been taken to conclude agreements with external customers who were able to pay for the fulfillment of the work in a total amount of 9420.0 tr.

Accounts receivable on 01/01/06. Makes up - 4706.0 TR, including GUP BAD - 4527.0 TR, buyers and customers - 179.0 tr.

Credit Debt on 01/01/2006. -1622.0 TR

Debt to the budget and extrabudgetary funds on 01/01/06. is - 503.0 tr.

In general, the indicators of the financial and economic activities of Ilishevsky DRSU are sufficiently stable. The profitability of production is preserved on sufficient development for further development.

2.4 Innovative activity

production receivables payables

Innovations are the main means of ensuring the competitiveness of the activities of Ilishevsky DRSU and ensuring the sustainability of the enterprise's success in the road-building industry. Because of this, the management of innovative activities is an integral part and one of the main directions of the strategic management of the enterprise.

The strategy of innovative activities of the enterprise is focused on scientific and technical progress (NTP), to use its results to increase the efficiency of production and ensuring the competitiveness of services and enterprises as a whole. This is achieved by the detailed development of the objectives of the enterprise's innovative activities.

At Ilishevsky DRSU for the reporting year, the production of high-performance snowmobiles, knives for graders and bulldozers, certified road signs based on the branch of the Remdorstroymash plant, production of stationery and new pavilions were mastered. Today, the equipment of CDM equipment for kamaz, as well as equipment for transportation and laying of cast asphalt is mastered.

The use of modern technologies, materials and equipment - on Ilishevsky DRSU is the possibility of further improvement in the roads of the Republic of Bashkortostan.

In general, innovative susceptibility at Ilishevsky DRSU is positive.

2.5 Labor Motivation

The modern management system at the enterprise is not considered effective if it does not put the "human factor" at first. The success of any manufacturing and commercial activity primarily depends on the efforts of the labor collective, the professionalism of the subjects of the management, their interest in the results of their work. To do this, the stimulation system is widely used in management activities. Based on this sign, the costs of the enterprise are divided into compulsory related to the implementation of basic labor duties, and incentive, aimed at achieving high quality indicators.

Much attention in the Ilishevsky DRSU is paid to the social security of its employees, organizing their rest and treatment. Last year, a holiday home "Berkut", created on the territory of the Yangan-Tau resort, was opened specifically for Employees of Ilishevsky DRSU.

Personnel fluidity in Ilishevsky DRSU is minimal. Salary here is issued on time. Therefore, labor productivity is growing every year. This year it increased by 4 percent.

2.6 Supplemental-Sales

Equipped-sales activities in Ilishevsky DRSU has changed compared to last year - the volumes of repair and maintenance of roads in the territory of the Republic of Bashkortostan increased.

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The formation of new economic relations in the conditions of the emerging Russian economy requires cardinal transformations, a fundamentally new culture of production relations, the organization of effective business. The economic system being created includes as part of the organization of the enterprise of various forms of ownership and subordination with numerous industrial, economic, financial and other relations, focused on obtaining positive financial results, ensuring the efficiency of management as a whole.

By organizing activities, each enterprise occupies a certain niche in the market. As a rule, there are several goals depending on the project life cycle stage, as well as on the external and internal conditions affecting the behavior of the business entity. Independence in assessing situations and the adoption of economic decisions, the responsibility for the final results puts special requirements for managing the enterprise aspic by the achievement of financial performance. The financial result is not only an indicator of the effectiveness of organizational, industrial, sales and other systems, but also a certain indicator of the possibilities of the enterprise in terms of attractiveness for investors and owners.

Effective financial management means, first of all, their widespread use at all stages of the reproduction process.

The permanent exchange of goods, material values \u200b\u200band services as a result of purchase and sale determine the availability of a system of monetary relations, the emergence of finances of economic entities. Finance is the essence of economic relations carried out using money turnover at all stages of public reproduction.

By participating in the processes of production, distribution, exchange and consumption, finance of enterprises are an indicator of the state of the economy, both a separate enterprise and the country as a whole. The production features of each economic entity are manifested in the specifics of the formation of cash funds reflecting the state of the company's finance.

Finance of enterprises are mediated in monetary formation of economic relations arising in the process of education, distribution and use of gross income, cash savings and financial resources.

Financial management at the enterprise implies not only an assessment of the processes occurring, but also the development of algorithms for solving financial issues and problems. All occurring events are estimated in a dynamics, which takes into account a large number of factors, risks accompanying any entrepreneurial activity.

The management of monetary and commodity flows, the formation, distribution and use of various funds and resources allows you to implement a market strategy whose character may vary depending on the situation and the enterprise's life cycle. Together with accounting and managerial accounting, finances provide enterprises with the necessary information base.

Financial management of the enterprise in market conditions is one of the main directions of management activities that ensure the solution of current issues of financing the production and sale of products, as well as the tasks of survival in competition, stabilizing the financial situation, minimizing costs and maximizing profits, cost-effective activities and increase sales. All this increases the cost of the enterprise itself from the point of view of investment attractiveness and development prospects.

Cash flows and the amount of monetary turnover are determined by the nature of the enterprise and production volumes, the size of operations with suppliers and buyers, budget and extrabudgetary funds, banks and insurance organizations, etc. Effective management of these processes requires an appropriate organization of financial activities that includes financial planning, operational and monitoring and analytical work.

The international economic relations of our country are growing. They are largely carried out by road. The share of international road transport on federal roads exceeds 80 percent., And the speed of motor vehicles in Russia is twice as low as in Europe. At the same time, only about a quarter of our solid coating roads are designed for an axial load of 10 tons, and Europe requires that international transport corridors have a standard load - 11.5 tons. It is difficult to imagine how many money loses the country, how much fuel is overgoing from idle machines in traffic jams, from moving at low speeds, how cars are wearing on Russian crystal and ughab. Experts calculated: an extra hour of transport movement on the roads of our country costs 1 billion rubles.

Analysis of production and economic processes in the enterprise and beyond to predict the development of situations and on this basis to make production and financial plans. Situation modeling provides multivariate plans, reducing the level of risks. The interaction of services and units of the enterprise, coordination of efforts by financiers during the implementation and assessment of the calculations of the production and financial indicators of the plan ensure the interaction and interdependence of the results of the activities of all enterprise structures.

Thus, the relevance of the organization's organization for a modern enterprise is no doubt. The topic deserves attention and is of interest to scientific research.

The subject of study (analysis) was the essence and function of finance, their role in strengthening the financial condition of the enterprise in the conditions of a market economy, identifying factors to increase the level of financial activities of the enterprise and on this basis to increase its liquidity and solvency.

The purpose of writing the thesis is to study the features in organizing the finance of enterprises of the road enterprises, identifying reserves and ways to improve the efficiency of the use of financial resources.

To achieve the goal, the following tasks will be solved:

1) to reveal the essence and features of the finance of the enterprise of the road enterprise, the formation and use of its resources, the features of financial planning and forecasting;

2) on the practical material of a particular enterprise to analyze the organization of financial resources of the enterprise, its financial sustainability, the level of self-financing, the procedure for the formation of financial results.

The methodological and theoretical basis of the thesis should be the relevant federal laws of the Russian Federation, the Tax Code, training aids and special literature on the designated research topic, accounting (financial) and statistical reporting of the enterprise under study;

3) Based on the generalization of the analysis results, develop practical recommendations for improving the efficiency of road enterprises and, specifically, the state unitary enterprise of the Jewish Autonomous Region for the repair, construction and maintenance of road repair and construction management-1 roads.

1 Finance of road enterprises as an integral part of the financial system of the state

1.1 Organizational and legal framework for road enterprises

Existing automobile roads in our country are divided into common roads and departmental. The first accounts for 90% of all roads. General use roads for their national economic importance are divided into national, republican, regional and local.

National roads associate the most important economic districts and large administrative, industrial and cultural centers of the country. Depending on the intensity of motion, they relate to the first or second category of roads (1st category - over 6 thousand cars per day, 2nd - from 3 to 6 thousand).

Conclusion

The network of public roads is an integral part of the Unified Transport System of the Russian Federation, which ensures the constitutional right of citizens of the Russian Federation to freedom of movement. Automobile roads, serving national and regional needs, largely predetermine the economic development of the country and regions.

Problems of road development for our country are obviously relevant, given the modern level of motorization and the state of road communications. Unfortunately, all questions related to the effect of the development of roads and from investment in them are very difficult to account. The most vivid indicator of the network of network road is the speed of transportation. The optimal vehicle speed is about 70 km / h. According to experts, when it decreases to 20 km / hour, the cost of transportation increases by 1.5-1.6 times. It is very essential, especially for countries with large areas and long distances of the average shipping. Even greater damage shall apply downtime in traffic jams. The cost of transportation significantly depends on the level of coating. So, according to the calculations of experts, during the transition from the highway a great level on the gravel road, it increases by 1.5-1.7 times. The greatest damage feels the agro-industrial complex, in the cost of production of which the share of the transport component in some cases exceeds 50%. All this eloquently confirms that the level of road development is noticeably affected by the overall economic climate in the country.

Until 2001, the company's financing occurred from road funds. For them, sources of income, including tax on the sale of fuel and lubricants (fuel and lubricants), some types of excise taxes, fees with road users were tightly fixed. The funds accumulated in such funds were intended to go to the road economy, which was guaranteed to ensure sustainable and predictable financing of the national road network at an acceptable level. The funds arrived in the fund, as a rule, were transferred to the independent government agency.

However, over time, the activities of these funds began to cause discontent, since they did not provide a solution to the task for which they were created - complete and timely financing of the road economy. The growing criticism in the target road funds caused institutional changes in a number of countries, expressed in the elimination of target road funds and consolidating funds who received funds in the revenue part of the budget and, accordingly, expenses in the expenditure part. In particular, in this way in 2001 Russia went, refusing the target road fund.

The object of the graduation research is the state unitary enterprise of the Jewish Autonomous Region for the repair, construction and maintenance of roads "Road Repair and Construction Management-1".

The analysis showed that the DRSU is in a crisis state, which is characteristic of the industry as a whole, which is primarily due to insufficient funding of the road enterprise.

As of January 1, 2005, overall debt to the budget and extrabudgetary funds amounted to 9.3 million rubles. A similar situation on taxes today at many enterprises of the road economy.

An analysis of the reported indicators of the DRSU revealed implicitness, non-payments and the non-credibility of the enterprise. This is due to the existing violations in the financing of working capital, since the only source of funding are borrowed short-term loans and loans.

Study of business activity indicators showed its decline in 2004 compared with 2003. The values \u200b\u200bof financial sustainability coefficients testifies to unsavoral financing of current assets. The company has no own funds, which indicates that the enterprise is bankrupt.

Reducing the sources of road financing creates a threat to the industry. But for their growth, the tax burden is economically corrected only on those business entities and citizens who directly use roads.

Over the decade, the existence of road funds managed to preserve the integrity of the industry, but economic efficiency has been reduced, and economic efficiency has been reduced. Therefore, in the first place, it is not possible to grow the growth of sources of financing and not to create a FSUE enterprises based on FSUE and / or their privatization, but a holistic systemic reorganization of the road economy, the clarification of the economic basis, goals and criteria of the industry. The affiliation between the customer and the performer is unacceptable: without this, privatization and / or the creation of government enterprises may complicate the situation.

It is advisable to take measures to improve economic literacy in the road economy, the organization there is modern business processes, including Russian roads on this basis to international transport corridors, bringing to this domestic, foreign and international financial institutions.

It should be forced the development of the law "On roads and road activities", which could well be the basis for the specified systemic reorganization.

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4. Federal Law of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises" (with change and extra. Dated December 8, 2003) // Consultant Plus

5. On the basics of the Tax System of the Russian Federation: Law of the Russian Federation of December 27, 1991 // Consultant Plus

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