Industrial cooperation. §five. industrial cooperation and industrial cooperation. What are the most important features of industrial cooperation

International division of laboris the material basis for the development of modern productionand cooperative relationsbetween national business structuresdifferent countries in the field of production. Cooperation -attributive sign of division of labor, specialization of productionand labor;it is based on business specializations-structures and is most concentrated in specialization of the country.Cooperation appears in formagreed and / or joint production and economic activities carried out companiesand enterprisesat purposescreating a common final productcertain parametersor achieving a single useful effect.Aggregate labor of associates workersmultiplies positive production result,cooperation raises it to a degree.

System characteristics international classification of cooperation ties is based on selection speciesand forms of international cooperation.The types of international cooperation include: investment, scientific and technical (innovative), technological, industrial, scientific and industrial, trade, service cooperationand industrial cooperation.The forms of international cooperation are: direct connectionsbetween cooperatives, inter-firm cooperation, transnational cooperation, joint entrepreneurshipin various shapes and forms, including consortia.

Industrial cooperation, taken in its international aspect, appears to be the most mature type technological division of labor,simultaneously being a new universal form organization of production.This is due to and materially prepared by the deployment of the highest, progressive forms specializationsproduction - subject, detailed, unit-by-unit (aggregate), technological specialization... Industrial cooperation causes more active involvement industrial assetsat processcreation new productbased on application high technologies;she conditions production of competitive products.

41. Logistics as a process of planning, organizing, controlling and managing the movement of flows.

In the modern world logisticsis the science of flow control, the purpose of which is to optimize flow. Moreover, under streammeans a set of objects perceived as a single whole and existing for a certain time interval. In turn, flows are material (they are the main object of management in logistics) and intangible. Most often, control actions are aimed at optimizing commodity, transport, information, personnel, migration and financial flows. The main parameters characterizing the flow are: start and end points, trajectory and length of the path, speed, intensity and time of movement, intermediate points.

Logistics in international business (international logistics)- This is planning, organization, control and management of the movement of flows (material, financial, informational, etc.) that cross national borders, from the point of their origin to the final consumer in space and time. The differences in the application of logistics at the national and international levels are based on the differences in the organization of the corresponding logistics systems. The application of logistics at the national level is limited primarily by the state borders, which are not crossed by the formed logistics chains. The logistics systems here operate in accordance with national legislation.

The main participants in the international logistics process are the exporter's supplier, exporter of goods and (or) services, an intermediary company (for example, a carrier of goods), an importer of goods and (or) services; the final consumer of goods and (or) services. Moreover, the final consumer and the importer can be one person, the exporter and the exporter's supplier can also be the same person, but intermediaries can additionally participate at any stage of the supply chain from the point of origin of the goods and (or) services to the final consumer.

The role of the exporter's supplier is to supply goods and / or services to the exporter. The number of exporter's suppliers can be any, depending on the range of goods and (or) services and the policy pursued by the exporter in relation to his suppliers. The exporter of goods and (or) services receives goods from his supplier (or suppliers) and delivers them to the importer. At this stage, the exporter can involve intermediaries in the same way as at the stage of supplying goods and (or) services to the importer. The role of intermediaries can be carriers of goods and other companies providing various services. The role of the carrier of goods is to deliver the goods from one point to another in accordance with the terms of the contract of carriage.

The insurance of the transported products is carried out by a specialized insurance company. The importer, in accordance with the terms of an international agreement, receives the supplied goods and (or) services and makes payments to the exporter; the obligations for organizing insurance and transportation of the supplied goods may lie with both the importer and the exporter, depending on the agreement. The final consumer of goods and (or) services can be an importer or any legal entity or individual that does not have access to the world market for this type of goods and (or) services. In the latter case, any number of intermediary organizations can work between the importer and the final consumer. The choice of the final version of the foreign trade supply chain remains with the logistics manager.

From the variety of tasks facing logistics in international business, we highlight the main ones:

Optimization of the pricing process for purchased, produced and supplied goods and services;

Selection of the optimal amount of purchased goods and services;

Ensuring the optimal level of product and service quality;

Determination of the level of demand for a given product or service in a specific internal and (or) external market;

The choice between delivery with the organization of intermediate storage or without intermediate storage;

Determination of the optimal level of logistics service;

Selection of the most advanced technologies for the production of products and services;

Organization of work of foreign branches of the company;

Companies applying the principles of international logistics go through several stages in the process of their development.

For stage 1the lack of communication between the company and the world market is characteristic. The national company contacts an intermediary who conducts all necessary foreign trade operations. At the same time, the profit of the domestic company is reduced and there is no possibility of carrying out logistics activities at the international level.

On stage 2the company carries out international operations, but uses the services of intermediaries in the export markets. The company increases profits through the implementation of logistics in international business, but is not sensitive enough to the specifics of the market where products are exported.

Stage 3characterized by the independent work of the exporting company in the market of the country where the products are supplied. However, it uses forms and methods of work that are typical for the parent company without taking into account national characteristics.

On stage 4the company in the overseas market attracts local managers and even uses local methods of organizing work, but the performance is evaluated in accordance with the criteria of the parent company.

For the last stage - stage 5- the creation of regional headquarters in a certain geographic area is characteristic for organizing activities based on international logistics using the mutual exchange of knowledge and conducting an independent economic policy.

173 Industrial cooperation 173 Proportional taxation 173 Prospectus 173 Simple monopoly 174 Simple clause in the sales contract 174 Protectionism 174 Bill of exchange protest 174 Minutes 174 Interest 174 Interest rate 174 Interest securities 174 Interest period 174 Interest rate risk 174 Marketing management process 174 Profit 174 Direct tax 174 Item 174

The most rapidly developing form of industrial technology, which involves cooperation in the joint construction of large industrial facilities, requires significant investments in fixed assets, etc. Often such transactions are part of industrial cooperation agreements. The exporting company receives as compensation the products that are produced on the basis of the equipment and technologies sold. Therefore, the time lag between mutual deliveries is quite large, which implies the need to provide long-term loans. The total value of the products supplied as compensation for the entire contract period is equal to or even greater than the value of the original export

This form V.t. involves both the exchange of goods and services, and the provision of an opportunity to invest capital in exchange for various types of services and benefits. Most often, the area of \u200b\u200bconcluding this type of transaction is the sale of expensive equipment, the supply of units and parts under industrial cooperation agreements. The most important feature of this form of countertrade is the desire to use the opportunities of the largest sales or intermediary companies for the sale of various goods of the importing countries on the world markets.

In accordance with the existence of two forms of public ownership of the means of production under socialism, state and cooperative enterprises are distinguished (industrial cooperation, consumer cooperation and collective farms). These enterprises are of the same type in terms of their socio-economic nature, although they have some differences. Thus, products manufactured by state-owned enterprises are national property, and those produced by a cooperative enterprise are the property of the collective of this enterprise.

Industrial cooperation - see Industrial cooperation.

Industrial cooperation is a modern universal form of organizing coordinated and (or) joint production with the participation of foreign partners of two or more countries - based on the distribution of production programs, the unity of commercial terms of cooperation, protection of foreign investments, etc.

Industrial cooperation is a new progressive direction. The enterprises of the CMEA countries have already concluded about 2,000 cooperation agreements with capitalist firms.

The development of investment cooperation and industrial cooperation contributes to the filling and diversification of mutual trade. In Russia, Swedish companies invest mainly in forestry, pulp and paper, electrical and chemical industries.

V promotion of mutually beneficial trade and industrial cooperation between small and medium-sized enterprises of foreign countries, Moscow and other regions of the Russian Federation

Outsourcing is the result of building an effective development strategy for the company based on industrial cooperation and long-term mutually beneficial partnership. This is the philosophy and methodology of modern international business, which naturally follows from the general trends of its development.

Considering the position of the state in relation to the footwear market, one cannot fail to note the problem of protecting domestic producers by increasing customs duties, including on sports shoes. On May 15, 1996, the Russian government increased the customs tariff for shoes. Moreover, a preferential regime was introduced for the import of blanks for the production of footwear, which also had some negative consequences. Thus, the government took the path of least resistance, although the experience of the world community shows that restructuring of the industry, attracting investments, including foreign ones, and industrial cooperation with experienced partners are much more promising. In addition, such a measure for regulating imports as an increase in the customs tariff for finished shoes will most of all affect the buyer, since the retail price of the goods will increase.

A document issued by the state to a private person (firm) and ensuring recognition of his rights to the exclusive use of an invention within a specified period. The owner of P. can grant another person (firm) the rights to use the invention, receiving material remuneration for this. This is usually done by granting (selling) a license and entering into a license agreement. Issues related to the issue of P., protection and exercise of the rights of patent owners are regulated by national legislation. In addition, international treaties are of great importance, the main of which are the Paris Convention for the Protection of Industrial Property of 1883 and the Patent Cooperation Treaty of 1970 (see "Paris Convention" [P 9]).

Japanese industry is strong in mass production of products in large organizations where cooperation of workers is important, as well as in knowledge-intensive industries where high skills are required. It is fortunate that global markets are seeing a growing demand for technology-intensive products such as steel and household appliances. The high growth rate was supported by the redistribution of labor resources. Back in 1950, 48% of all workers were employed in the extractive industries, and already in 1978 this share had dropped to 11%. Manufacturing I, which now employs 35% of the workforce, has undergone structural changes. Before the war, the industry was the textile industry, now it is the metallurgy, mechanical engineering and chemical industries. These three industries account for 50% of the manufacturing employment.

Another area where collaborative development is yielding good results is in thinking robots. It becomes possible to divide the tasks between the project participants, the development of visual and tactile sensors and control of the robot through a computer, on the one hand, and the creation of mechanical technology for the engine and transmission links of the robot, on the other. There are similarities here with the development of aircraft, which involves separate work on the creation of the engine, fuselage, control systems, etc., and which is often carried out on the basis of international cooperation. In the development of industrial robots, there are already many examples of joint activities of Japanese and American companies.

Previously, the problems of industrial cooperation between Japan and industrialized countries were considered. But there is also an important task of developing this type of cooperation with newly industrialized and developing countries.

In accordance with the established specialization and intra-industrial cooperation, the production plan in physical terms established by the production association is communicated to the production units, independent enterprises that make up the association. At the same time, the plan for the production of industrial products in physical terms to production units and independent enterprises subordinate to the production association also includes finished products and semi-finished products of their manufacture intended for delivery within the association to other production units and independent enterprises that are part of the association.

INDUSTRIAL COOPERATION is a modern universal form of organization of coordinated and / or joint production with the participation of foreign. partners of two or more countries, based on the distribution of product release programs, the unity of commercial terms of cooperation, mutual guarantee of risks, protection of foreign investments and industrial. secrets. PROPORTIONAL TAXATION - a system of taxation in which the tax rates are set as a single percentage of the taxpayer's income, regardless of its size. PROSPECT is a type of print advertisement accepted in the world advertising practice, which is a colorful publication

OFFER TRANSACTIONS (offer transaction) is one of the forms of countertrade, which involves both the exchange of goods and services, and the provision of an opportunity to invest capital in return for various types of services and benefits. Most often, the area of \u200b\u200bconclusion of the "o" is the trade in expensive military equipment, the supply of units and parts within the framework of agreements on industrial cooperation.

Production (industrial) cooperation is a form of long-term and stable ties between economic entities engaged in the joint manufacture of products based on the specialization of their production. International cooperation can be realized in practice both through an agreement, that is, without creating any organizational structure, and through the creation of international business associations. An example of international cooperation through an agreement is the implementation of tolling operations in our country. Tallinn is a service for the processing of imported raw materials imported to the customs territory of Russia for their further processing by Russian enterprises into finished products exported outside the Russian Federation. Tolling falls under the customs regime, processing in the customs territory and is subject to taxation in the manner prescribed by the letter of the Ministry of Finance of Russia dated April 25, 1997 No. 11-1-8 / 113 On some issues of taxation on internal and external tolling. One of the first tolling firms in the Russian Federation was the Trans-SIS company, backed by the transnational corporation Trans-World Metalo. Consortium (from Latin sopvogpit - complicity, partnership) means a temporary voluntary association for solving specific problems. Having completed the task assigned to it, the consortium ceases its activities. The consortium is not a legal entity.

The statistics also do not take into account many types of engineering and consulting services, training of foreign specialists, activities for the implementation of license agreements and their evolution into industrial cooperation. In the calculations, inaccuracies are also inevitable that arise when comparing the volume of production or gross national product with indicators of foreign trade statistics, since the former are calculated at the added value in the processing process without taking into account the previously spent labor materialized in intermediate products, while foreign trade statistics is based on the full value of goods.

Industrial cooperation and cooperation on a licensed basis should be attributed to new effective forms of foreign economic relations. So, together with Finnish firms in the USSR, the production of household chemicals Ternol, Extropesol with a common trademark was established. Together with the firms Montedison (Italy) and Salzgitter (Germany), it is planned to build polycarbonate and formic acid production facilities in the USSR and third countries using Soviet technology.

In accordance with the specific features of the industry, the composition of the estimated cost items is supplemented and in some cases reduced. For example, some industry guidelines provide for additional items such as Purchased items and convenience foods. This item is of great importance in the costs of machine-building enterprises, which, in the order of industrial intra-industrial cooperation, acquire products from other enterprises, process them or complete the manufactured products with them. The share of these costs in the cost of production of a machine-building enterprise is very large and, therefore, it is important to highlight these costs in a separate item. At enterprises where the specific gravity of the process fuel is large, the cost statistics are allocated

The feasibility study specifies the location of the enterprise, buildings and structures planned for the design and construction, taking into account the schemes and projects of the district planning, justifies its production capacity (capacity, productivity, etc.), the range of products, provision of raw materials, semi-finished products and chemicals, labor, fuel, electricity and water, transport links, requirements for related sectors of the national economy and industry, cooperation with other production enterprises and the possibility of creating industrial hubs, determine the main technical, planning and construction solutions, a construction site, as well as the cost of construction or reconstruction of an enterprise, buildings and structures ...

An example of comprehensive, general economic, framework bilateral agreements are the so-called long-term agreements on trade, economic, industrial, scientific and technical cooperation, which determine its specific areas and forms of construction and reconstruction of industrial facilities, production and supply of equipment and other goods, purchase and sale of patents and licenses, exchange of scientific and technical information, conducting joint research, sending specialists to provide technical services and training, industrial cooperation, joint ventures, etc. To facilitate and monitor the implementation of the agreements, mixed commissions are usually created from representatives of the parties with the status of para-organizations (see 132).

But for many chemical enterprises, with the specialization of workshops on a technological basis, the sequential processing of semi-finished products from some workshops in others is characteristic. This applies to many enterprises of the main chemical "industry (nitrogen and phosphorus fertilizers, acids, salts, etc.), enterprises of organic synthesis, for the production of plastics and products from them, chemical fibers, rubber products, varnish and paint materials, which are complexes of interconnected workshops with close (tight) ties (close cooperation).

The third group consists of already mastered industrial technologies, as well as those new technologies that are beginning to be widely used in production. These include the production of ferrous metals, cars, video recorders, personal computers. Here cooperation in product development is possible, as well as purely production cooperation. As discussed in Chapter I, in industrialized countries, all kinds of these technologies (very large-scale integrated circuits, fiber optic communications, thinking robots, amorphous materials, highly functional polymers, etc.) are

For example, at the enterprises of the nitrogen industry there are workshops for the production of ammonia and its processing (in the workshop for nitric acid, ammonium nitrate, etc.). Aniline-paint industry enterprises are characterized by complex cooperation between workshops and the presence of a large number of semi-finished products, called semi-finished products at these factories. , the technique is being improved and

This form of foreign economic relations is developing as a form of cooperation in

the basis of the further process of specialization and cooperation of production. It is used both within the state and on the scale of the world economy, as well as at the level of enterprises.

In world practice, many types of cooperation are known, including: production, sales, production and sales, compensation transactions and others.

Industrial cooperation is one of the forms of foreign economic relations and is characterized by the fact that units and parts of cooperated products are manufactured according to the assignments and technical requirements of customers, and foreign trade contracts for the production and supply of such products are of a contract nature. The signing of contracts may be preceded by the conclusion of agreements that define the terms of long-term cooperation. These agreements may stipulate the conditions for the development of structures, machines and equipment, production and delivery of cooperative units and parts according to the technical documentation of customers or according to the transferred samples. Suppliers can manufacture cooperative products from the materials of customers or their own, while the suppliers are responsible for the quality of the materials used, as well as the timing and quality of the contract.

Industrial organizations can initiate the implementation of intra - and inter - sectoral industrial cooperation.

Sales cooperation is a cooperation of economically independent manufacturers that invest in joint activities for the sale of their products. These manufacturers conduct joint advertising campaigns, prepare common technical and commercial proposals, use joint sales networks, and create joint sales organizations. The development of marketing cooperation is interconnected with the deepening of the process of specialization and concentration of production. Firms specializing in the production of a narrow range of goods seek joint marketing with companies that produce related types of products. This makes it possible to increase the competitiveness of goods and satisfy customer demands. Sales cooperation is widely used among manufacturers specializing in the production of engines of certain capacities or modifications, according to the number of revolutions, manufacturers of agricultural machines, pumps, complex tools, etc.

Production and sales cooperation is widely used in robotics, machine tool building, automobile and aircraft building, car building and other industries. This type of cooperation is also a form of both trade and cooperation and is carried out on the basis of agreements concluded by foreign trade and industrial partners. These agreements may provide for mutual obligations of the parties to jointly produce and sell cooperative products, prepare commercial proposals, joint bidding, mutual use of commercial offers, joint bidding, and mutual use of partners' sales premises. The agreements may provide for the rights to independently sell products and conditions for dividing markets, price negotiations and other conditions for working on the market.

Trading in consortia is a type of production and distribution

cooperatives are temporary alliances of economically separate companies, that is, associations of a cartel type. They are created to increase the technical and commercial competitiveness of the products of companies participating in the competition for receiving orders for the supply of large quantities of goods and the execution of contract work for the construction of industrial and other facilities.

Such orders are received by kosortiums as a result of direct negotiations with customers or through international tenders.

Industrial equipment suppliers and krill companies, many of which are recognized by international monopolies, are consolidated into consontia. Several large consortia, each of which includes several companies, participate in the bidding for large consignments of industrial equipment. Bidding helps to increase the competitiveness of products. Due to industrial cooperation and the division of the production process between the participants who have the best conditions for the production of a separate piece of equipment, this type of trade helps to reduce overall production costs and improve technical characteristics. The agreements concluded by the members of the consortium stipulate conditions for mutual agreement of prices, crediting, settlements, guarantees and obligations in order to increase the competitiveness of the consortium at the auction.

Completing import purchases is another kind of international value-added cooperation. This type of cooperation provides for the supply by the customer for polymerization of objects under construction abroad, vehicles, equipment. For example, imported equipment can be completed with natural engines, instruments, parts and assemblies.

Cooperation in the development of designs or technological schemes contributes to an increase in the technical level of products and its competitiveness.

Compensation operations are one of the areas of international cooperation cooperation. At the same time, foreign suppliers can provide customers with financial loans to pay for supplied machines, equipment, etc., or supply these products and services on terms of commodity loans.

Compensation agreements provide for the obligation of foreign partners to buy products manufactured at enterprises built with their assistance to pay off financial and commodity loans.

This type of cooperation was widely used in the former socialist countries; currently used by developing and underdeveloped countries to accelerate scientific and technological progress. The world practice of concluding and executing compensation agreements has shown that it is most expedient to place orders for design, supply of equipment and provision of services through international tenders. Bidding promotes increased competition in the market and lower export prices by 20 - 25% to the level of prices negotiated through direct negotiations, provides an opportunity to obtain technical and commercial advantages for customers.

Foreign economic activity - a set of production and economic, organizational, economic and operational and commercial functions of export-oriented enterprises, taking into account the selected foreign economic strategy, forms and methods of work in the foreign partner's market.

Types of foreign economic activity:

• foreign trade activities;
• industrial cooperation;
• international investment cooperation;
• currency and financial and credit transactions.

Production cooperative (artel) is a voluntary association of citizens on the basis of membership for joint production or other economic activities (production, processing, sale of industrial, agricultural and other products, performance of work, trade, consumer services, provision of other services) based on their personal labor and other participation and unification of property shares by its members (participants). The law and the constituent documents of a production cooperative may provide for the participation of legal entities in its activities. A production cooperative is a commercial organization.

Production cooperation as part of foreign economic activity of enterprises and firms, it is one of the forms of cooperation between foreign partners in various, but constructively interconnected processes of the technological division of labor. The very technological process of the division of labor means the distribution of its participants in the chain of creating and selling products according to its main phases, from studying the needs in domestic and foreign markets to bringing it to end consumers.

Industrial cooperation is typical for homogeneous spheres of production and circulation, for scientific and technical, investment and service areas, for example, for the manufacturing industry.

Coordination of actions of partners in the framework of industrial cooperation is achieved by:

• mutual planning of export and import-substituting products;
• predicting and jointly conducting scientific developments, providing them with the necessary equipment, instruments and materials, test stands and scientific and technical information;
• organization of the training process.

At the same time, the property of the cooperators is not isolated, but cooperation is provided on a reimbursable basis and is built on the principle of direct ties between producers of homogeneous products.

Production cooperatives are part of the group of foreign economic activity participants working in the foreign market without intermediaries. To sell their products on the foreign market, they mainly attract their foreign partners from related enterprises and firms in the line of coastal and border trade with the countries of Eastern Europe, Finland, Mongolia, the PRC and the DPRK, most often resorting to commodity exchange operations. The foreign economic activity of production cooperatives is intensified through the establishment of direct ties, compensatory and production cooperation, for example, with partners from the northwestern countries. For export-import operations, they only occasionally use the services and capabilities of foreign economic organizations of the Federal Ministry. At present, production cooperatives have formed numerous unions and associations in order to protect their interests and facilitate the further development of foreign economic activity.

In recent years, cooperation has developed significantly in the world economy, which makes cooperation flexible, agile and allows you to quickly engage in the creation and production of new goods.

Cooperation is closely related to the specialization of production, forming the basis for its forms: subject, detail and technological.

Industrial cooperation (lat. cooperatio -cooperation) is a form of long-term and stable ties between business entities engaged in the joint manufacture of certain products based on the specialization of their production.

International cooperation is developing in various forms. This could be:

® cooperation implemented through a contract and not accompanied by the creation of any organizational structures;

© cooperation realized through international business associations.

Industrial cooperation includes three forms:

Scientific and technical;

Manufacturing;

Scientific and production.

Scientific and technical cooperationmeans cooperation in the field of R&D on selected topics based on the division of labor between partners.

Industrial cooperation -these are long-term ties between business entities in the production of mass or serial products.

Scientific and industrial cooperation- this is sustainable cooperation throughout the cycle "science - technology - production".

Since the main point in industrial cooperation is production, then, in essence, industrial cooperation is production cooperation.

International industrial cooperation between individual economic entities of different countries is most often formed on the basis of a systematic exchange of materials, raw materials, equipment, software tools, specialists.

A very common practice is an agreement on the production of goods by one enterprise from raw materials or semi-finished products belonging to another enterprise (tolling basis).

A type of business based on such an agreement, i.e. on a da-roll basis, called tolling.

TOLLING (eng. tolling),or tolling operations is a service for the processing of imported raw materials imported to the customs territory of Russia for further processing by Russian enterprises into finished products exported outside Russia.

In other words, tolling is a method of organizing production based on the separation of commodity supplies and the processing of customer-supplied raw materials.

Instruction of the State Tax Service of the Russian Federation of July 22, 1996 No. 42 defines tolling raw materials as materials, products transferred to their owners without payment to other organizations for processing (revision), including bottling.

Tolling often leads to the division of production programs between firms, to the creation of joint ventures and research teams.

One of the first tolling firms in Russia was the Trans-SIS company, backed by the transnational corporation Trans-World Metals. 1993 - 1994 it has accumulated 70% of the shares of Saya-nogorsk, 50% - Bratsk and 29% - Krasnoyarsk aluminum plants. Naturally, it is interested in the growth of aluminum exports from Russia.

Tolling in the Russian aluminum complex is a contract for 1 - 3 years, according to which a foreign supplier sends raw materials to the plant, pays for its processing and then receives finished products for this.

Thus, the following technological chain operates here: imported raw materials (alumina) are delivered to a special terminal 1 in the Far Eastern port of Vanino, from where they are supplied to the aluminum plants of Eastern Siberia. The sale of finished products is also carried out using tolling through Vanino. As a result, Russian aluminum began to literally fill the world market. The expenses of other exporting countries have decreased, as export prices for Russian aluminum are 10 - 17% lower than the world average prices.

Tolling appeared in the Russian Federation in 1993, when foreign customers processed their (tolling) raw materials in Russia

and received all kinds of privileges when exporting metal (aluminum), including exemption from VAT, special tax, duties.

Tolling was carried out on the basis of the Temporary Regulation on the Procedure for the Importation of Foreign Goods into the Russian Federation and the Export of Russian Goods Abroad for Processing, as well as goods under agreements on international production cooperation approved by the Ministry of Foreign Economic Relations of the Russian Federation and the State Customs Committee of the Russian Federation in March 1992.

Tolling agreement in accordance with clause 1 of Art. 8 of the Civil Code of the Russian Federation is the basis for the emergence of civil rights and obligations. By its legal nature, this contract refers to mixed contracts and contains elements of contracts for work, supply, and in some cases - exchange contracts.

In December 1996, the State Tax Service of the Russian Federation, in agreement with the Ministry of Finance of Russia, introduced new rules for registration of tolling, according to which now, in order to be exempt from VAT, exporting enterprises are required to submit to the State Tax Service not only a declaration confirming the passage of goods through the customs of the consignor, but also copies of shipping and transport documents with the marks of the customs of the country - the recipient of the goods.

The Ministry of Finance of Russia issued a letter dated April 25, 1997 No. 11-01-08 / 113 "On some issues of taxation of transactions on" internal "and" external "tolling.

According to the letter regarding the application of the "external" tolling scheme and chapter 9 of the Customs Code of the Russian Federation, an appropriate regime for the processing of goods in the customs territory is provided, where the procedure for taxation of goods placed under this customs regime is established.

1 Terminal (lat. terminalis -related to the end) - the part of the port intended for the handling of containerized and packaged cargo.

Regarding the use of the "internal" tolling scheme in Russia in 1995-1996. regulatory enactments concerning individual commercial transactions equated to export without exporting goods from the customs territory abroad, in accordance with which the work of metallurgical industry enterprises, provided for the registration of Russian goods sold to a foreign person under the export customs regime, which exempted these goods from value added tax ...

Similar commodities purchased by a Russian manufacturer were subject to value added tax, which reduced the working capital of Russian entrepreneurs and placed them in unequal conditions with foreign entities in the foreign market.

In accordance with the current legislation on value added tax, only those goods (works, services) that are supplied outside the member states of the Economic Community (currently - the Commonwealth of Independent States) are considered exported and VAT-exempt, and sales turnover in the territory In the Russian Federation, goods, work performed and services rendered are subject to taxation.

In accordance with the Decree of the President of the Russian Federation of 08.05.96, No. 685 "On the main directions of tax reform in the Russian Federation and measures to strengthen tax and payment discipline"one of the directions of state policy in the field of tax reform in the Russian Federation is the reduction of benefits and exemptions from the general tax regime.

It should also be borne in mind that certain commercial operations equated to exports without exporting goods from the customs territory of the Russian Federation abroad fall out of customs and banking control, which contributes to the non-payment of value added tax to the federal budget and the outflow of Russian capital from the country.

In the case of supplying foreign organizations to register as a taxpayer, they are exempt from value added tax on goods exported by them outside the territory of the CIS member states, and are entitled to a refund of the amount of value added tax paid to suppliers of material resources (works, services) used to manufacture such goods.

Evaluation of the cost of customer-supplied raw materials is of particular importance in the implementation of import-export operations with these raw materials (with processing in Russia or abroad). In a letter from the State Customs Committee of the Russian Federation dated October 2

1996 № 06-10 / 17627 states that the prices for imported raw materials and exported processed products are not specified in contracts even for the purposes of customs clearance. When importing, the assessment procedure is fundamentally regulated by order of the State Customs Committee of the Russian Federation No. 1 of January 5, 1994 and the Law of the Russian Federation "On the customs tariff".It is allowed "in order to simplify and unify the customs valuation, the application of the method" at the transaction price "in cases of import of goods under notional value transactions (ie transactions for which there is no real cash flow)".

Since the official price of the sale and purchase transaction is the cost of processing services, then when importing, the operation of importing raw materials can be considered as a conditional cost and customs value must be declared on the basis of documents confirming the cost estimate of each product, including all costs of delivering the goods to the place import into the customs territory of Russia (as such a document is usually presented proforma invoice).

The effectiveness of the implementation of tolling projects requires the correct organization of not only commodity flows, but also financial flows, including various types of settlements, offsetting, the creation of bill centers and other financial infrastructure.

The investment activity of enterprises abroad usually begins with the creation of a small sales office there, whose functions are initially limited to coordinating the sale of goods produced in their own country. Gradually, as the turnover and development of the local market increase, the sales office acquires a warehouse of spare parts, then a center for after-sales technical service of goods, becomes a sales branch of the parent company with a staff and functional structure that allows further successful penetration into the economy of a foreign country.

The relations that such a branch has with local business and political circles, a deep study of the dynamics of the market demand for relevant products determine the setting of the next entrepreneurial goal - the implementation of direct industrial investments in a given country.

Such investments can be carried out in various organizational forms: through participation in the capital of local firms, the acquisition of individual enterprises, the creation of their own enterprises.

When making investments, it is necessary to evaluate their effectiveness.

The economic efficiency of an investment is assessed by comparing the estimated investment and future cash flows. These indicators refer to different periods of time, therefore the main task of assessing the effectiveness of investments is direct comparability of these indicators.

There are many methods for assessing the economic efficiency of investments.

The most common are:

Payback period of investments;

Annual and average annual return on investment;

Accounting rate of return;

Net present value;

Internal rate of return on investment.

1. Payback period of investmentis the simplest investment appraisal method. The payback period is the time it takes an investor to recover the amount of his initial capital investment (investment). It is defined as the ratio of the amount of capital investment to the value of the average annual amount of net profit (i.e., profit remaining after taxes) and depreciation charges:

where G ok - investment payback period, years;

TO- amount of investment;

P -average annual net profit;

AND -the average annual amount of depreciation charges.

The shorter the payback period, the more efficient the capital investment.

According to the Federal Law of January 2, 2000 No. 22-FZ "On amendments and additions to the Federal Law" On investment activity in the Russian Federation carried out in the form of capital investments ""the payback period of an investment project is the period from the day the financing of the project starts until the day when the difference between the accumulated amount of net profit with amortization deductions and the volume of investment costs becomes positive.

2. Annual return on investmentis estimated as a percentage of the net profit of the t-ro year to the amount of investments.

It is advisable to use the value of net profit with the addition of the amount of depreciation deductions t-ro year. After all, depreciation deductions remain at the disposal of the investor and, according to the