The paper analyzes the level and methods of calculating the tax burden in the oil and gas companies. It is shown that the existing estimates its level based on erroneous methodology. The author's concept of determining the level of tax burden based on the comparison of net income with expenses.

In today's economy significantly increases the role of the business reputation of the company in ensuring sustainability and efficiency of business processes. The very notion of goodwill is a complex and multifaceted, that predetermines the specific problems of its quantitative and qualitative assessment. As a resource for businesses, it has a number of features, in particular, has greater stability relative to other assets of the firm. Shown that the reputation is formed within the society, changes in the system of reference points in accordance with the basic laws of dialectics.

The article considers the nature of the "energy performance contract", considered the options of energy service companies, schematically presented models of economic substance of consumption and savings of energy during implementing of energy service contract. Also, considered the practical application of energy service contracts in Russia and other countries, identified priorities and directions which allow to develop energy services technology and run economic procedures of funding this work by the banks side.

The article examines the development of market relations in the industry Saint-Petersburg. Particular attention is paid to the structural changes and the factors causing them. Attention is focused on the state of affairs in basic industries Saint-Petersburg. Particular attention is drawn to the need for breakthrough innovation, the formation of clusters, the development of new products.

The article continues the theme of introduction outsourcing on metallurgical enterprises, which some articles, published on the pages of magazine, was devoted. Here is the analysis of modern progress of outsourcing trends is presented in the Russian metallurgical sector. The types of outsourcing are distinguished on the base of the outsourcing companies’ shareholders (participants) structure. It is certain that restructuring with leaving outsourcing companies in holding is one of directions of the types of outsourcing development in metallurgy, For example, a corporate feed and klining on metallurgical enterprises are usually provided by external outsourcers.

A new qualitative method of managing the enterprise reputation based on the Model of cooperation with community is outlined. This method is suggested as one of the mechanisms that may be utilized by the Russian metals companies in their process of positively managing their reputation in the long-term.

The comparative technical and economic estimate of competing processes of production of primary iron- cast iron, pellets, iron nuggets is given in article. Comparative economic efficiency of processing of these materials in steel is considered at their melting together with scrap. The minimum selling price is used as criterion of comparative economic efficiency. It is shown that production of steel with use in electric furnace of primary iron received by new coal technologies will be quite competitive soon with the existing technologies working with use of natural gas.

The author analyzes the state of the ship repair market of the Kola Peninsula. The monopoly of state-owned enterprises was transferred to quasi-competitive state, and then the market became the most common form of mixed market structures – consisting of monopolies and oligopolies. Knowledge and assessment of the phenomena in the market of ship repair services will correctly predict the behavior strategy shipyards, the main task of ensuring that marine economic activity in the Arctic.

Substantiated the main methodological features of economic efficiency evaluation and pricing in the production of hightechnology products, determined mainly by the fact that its makers – research organizations, act in the formation of the final result, and as the founder of scientific development, and as a manufacturer of the finished product on the basis of these developments.

This article describes the problem and the consequences for the steel industry after joining the WTO. Analyzed changes in customs duty on basic commodities of metallurgical complex after Russia's WTO accession. Revealed that, in accordance with Annex 1 to the Protocol of accession, the import decline rates on foreign steel products will be from 12 to 100%. Reduction of import rates will apply to all types of metal products. And a large part of metal products from cast iron, steel and rolled products will be completely exempted from levying import duties and will be imported into the Russian Federation freely. Shows that a reduction in customs duties and the cost of doing anti-dumping processes will increase the offer of both Russian and foreign suppliers of metal products.

In order to detect effects that would occur in the Russian metals industry attractiveness analysis was performed of the iron and steel industry in accordance with the methodology proposed, based on an analysis of Porter's five forces competitive industry: the threat of new competitors on the market, the threat of substitute products, the threat of increasing market power of buyers, the threat of increasing market power of suppliers and the threat of increased competition between competitors – companies in the market. Competitive forces analysis leads to the conclusion that the level of competition faced by Russian metallurgical companies after Russia's WTO accession as all the provisions of the Protocol of accession will grow, which will worsen the economic situation of Russian metals companies and generally reduce the attractiveness of the Russian metallurgy.

Analysis of effects of entry into WTO for the domestic steel industry are presented in the form of cognitive maps – a graphical representation of complex multi-part semi-structured systems. Expediency of the regularities of the development of the market of steel products, setting trends for growth concentration or easing conflict interaction of its members based on a cognitive approach using machine counts and iconic quality modeling.

Two approaches to an estimation of competitiveness of a machine-tool constructing enterprise are considered in the article. The first approach is based on comparison of sales profitability of enterprises production, the second approach — on a complex estimation of economic, innovative and organizational-technical indicators. On the basis of the devised approaches a set of recommendations about an integrated and a detailed estimations of competitiveness of enterprises is formulated.

This article is devoted to the problems in formatting corporate culture in the higher education organizations of entrepreneurial type. Here is investigated the necessity of changes in motivation of the teaching staff to create an entrepreneurial culture in universities.

The article examines the role of political factors in the price of energy saving technologies in the market economy. According to this goal, the following objectives: a study of energy pricing in a transition economy, the ability of the price factor to influence the efficient use of energy, the possibility of introducing in countries with economies in transition, market pricing for electricity.

The article outlines the problems of investment attractiveness analysis for the industrial enterprise, creating, operating and developing in the system: industry-region – the national economy. So the situation down to the hierarchical levels and the position of particular enterprises determine the nature and degree of impact on the investment attractiveness for the groups of factors facilitating or limiting (preventing) the inflow of investments. The authors suggest the use of developed "ABC – matrix" for structuring, analyzing groups of factors and their interactions on hierarchical levels of management (including synergies).

The article reveals the distinctive features of modern concepts in management of company value – factors and drivers of value. These concepts are considered as basic concepts in the organizational model of company’s management. Using the concept of the cost factor and the driver, we have constructed a model of the «Black Box», which would be applied in the management of the company’s capitalization.

As well as any other system, the enterprise consists of the elements united by the purpose of functioning. The article discloses such concepts, as enterprise management, its main functions and the purposes (objectives). Authors of article focus attention on a role of company valuation in the practical management of industrial enterprise. The article shows the advisability of extending and expansion of a scope of application of valuation practice in the management of enterprises.

The establishing methods of normative valuation is proposed as an instrument for mechanism of governance o defenseindustrial sector companies (DISC). The achievement of indices values will provide setting a point of economic effectiveness of the DISC with a glance of internal and external environment conditions. The order of setting normative values is based on benchmarking methods, which take into account peculiarities of a certain DISC. In case of need DISC can actualize the normative values. Proposed methodology has significant practical implications as it was tested on the base of scientific production association “Uralwagonzavod”.

The paper deals with research of influence to the added value by current assets and liabilities. The structure and dynamics of the value added by economic activity are presented in the first part. The redistribution of added value between organizations of the holding and one of the reasons are considered. The second part examines the relationship of the added value and free cash flow. The main use of the value added is submitted. In the third part the methodology of maximizing the added value that equivalent to optimize current assets and liabilities is provided. There is presented the change in free cash flow and factor analysis owing to the optimizing.

The paper deals with the development of the theory and methodic approach to the management of innovation potential in an industrial integrated structure.
Contrary to the mono enterprises this form of the business organization offer the following advantages : a big potential to realize the strategy of competitive advantages; the ability to diversify production scale and to create closed circuit technology; flexible response to changing market conditions; increased resistance due to the transfer of risk operations to subsidiaries.
To achieve this goal a number of following objectives had to be solved: to clarify the content of the “innovative capacity” category; to formulate the basic requirements that must be considered when developing estimation method of the innovative potential of an industry integrated structure based on the analysis of different resources in different activity fields; to substantiate the critical values of indicators that form its structure. The result of the study can be applied to the practical activity of industrial integrated structures, as well as on the range of disciplines, which take into account the issues of innovation management.