Keyword: «cash»

The paper deals with issues relating to the investment of the Krasnodar region. The Krasnodar region is one of the most important and priority subjects of the Russian Federation. Despite of the introduction of economic sanctions, the region remains attractive to investors, and they continue to invest their funds in various projects. The investment legislation of the region is one of the most progressive in the country. The legal framework protects and guarantees the rights of investors. The laws of the Krasnodar region provide the state support to investors. Despite of the difficult economic situation in the country, the Krasnodar region is attractive for investments.

In recent decades, global financial institutions have consistently, purposefully and unswervingly been doing a great job of refusing modern countries from cash as a means of payment. The first step in this direction has long been taken. The world has already created various restrictions on the use of cash in all sorts of financial transactions. Besides, numerous economic incentives to reduce cash flow have been introduced, and the computerization of the financial system has been completed. What are the prospects of this world phenomenon in our country? To what extent these processes comply with the Constitution of the Russian Federation, the regulatory and legal framework of Russia, whether human and civil rights, freedoms will be violated because of this, and other issues will be considered in this article.

The article explores the concept of digital currency as a new object of civil rights, which emerged in the context of digitalization. The author concludes that, at present, this notion cannot be unequivocally defined. On the one hand, digital currency is a term introduced into Russian legislation to designate a cryptocurrency, that is, other property that is not a form of money. On the other hand, there is a digital currency issued by the Bank of Russia (digital ruble), which is one of the new forms of money that have emerged as a result of the digitalization processes.

The article is devoted to the optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of an agricultural organization. Based on the data of the accounting financial statements of the agricultural microenterprise of the Zernogradsky district of the Rostov region, Kvant LLC, the authors calculated the optimal volume and rational structure of current assets, in which the analyzed enterprise can be solvent and financially stable.

This article discusses the method of coefficient analysis of cash flow on the example of an agricultural organization of the Tikhon-Retsky district of Krasnodar Territory – LLC "Niva". Using the coefficient analysis method, the levels of various indicators characterizing the cash flows of Niva LLC were studied, the efficiency coefficients of using the organization's funds were calculated, and the indicators determining the sufficiency of the Company's net cash flow were analyzed. By the method of chain substitutions, the calculation of the influence of factors on the change in the value of the coefficient of profitability of positive cash flow for the current activities of Niva LLC was carried out, which will increase both the profitability of cash flow and the efficiency of the economic activity of the enterprise as a whole.