Airdromes and airports as one of the elements of Russian regional aviation system

Аuthors

Zamkovoi A. A.

,

e-mail: kaf506@mai.ru

Abstract

Formation of profitability ratios of R & D in the aviation industry from the federal budget is currently one of the most urgent scientific problems in the aviation industry. Methodological approach to the formation of basic standards of profitability should be developed taking into account the rational combination between budgetary and extra-budgetary funds and the necessity for stabilization of organization financial position in view of aviation industry as the release profile and non-core products.
Profitability of R & D, as well as the profitability of the entire scientific and technical products, in principle, can be determined by agreement between an Executing agency and Government customer with the baseline profitability standard for the Executing party and changes that depends on the economic, socio- economic and other efficiency of produced products, its technical, economic and operational characteristics scientific and technical level in the whole, extent of economic risks of performer and Government customers, as well as other conditions under the R & D contract (agreement).
To calculate the basic profitability standards is advisable to consider the following indicators for the planning and reporting years: total activity of the company, including R & D performed only by Federal Targeted Programme (FTP); the total amount of company internal activities (excluding the cost of purchased raw materials, components and special equipment purchased from outside, as well as payment for the loan, etc.) with internal R & D performed by FTP; taxes, fees and charges attributable to the company financial results. It should be noted that earlier for Russian R & D defense industry was a tax exemption on VAT from all sources of financing R & D. In 2004-2005 it was unfortunately removed. This has increased the complexity of R & D funding, especially in terms of extra budgetary funds in aviation industry.
In order to stabilize the financial situation of aviation scientific organizations it is proposed to create initially equal conditions for them: set the same percentage of profit remaining at their disposal by Government customers (for example in terms of percentage of the cost of internal activities).

Keywords:

aviation complex, R & D funding, the aviation industry, profitability

References

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