Objective: The article is devoted to the topical issue of the impact of human resource management on increasing an enterprise's innovative potential to implement the principles of sustainable development. Methods: Through an analysis of scientific literature, the article analyzes the relationship between human resource development and sustainable development and the essence of human resource management for sustainable development. Results: The study identifies the key success factors of an enterprise's innovation activities, which lead to an increase in its innovation potential, and how they relate to human resource management, as well as the basic principles of human resource management based on sustainable development, which promote greater innovation potential of an economic entity. Conclusion: Today human resource management aimed at increasing the innovative potential of an enterprise considering the specifics of its activities and the current socio-economic situation, is a key factor contributing to the achievement of sustainable development principles and the strategic objectives of the enterprise. The authors conclude that human resource management based on the principles of sustainable development acts as a component of the organizational and economic mechanisms of their innovative development.

В данной статье рассматриваются организационно-правовые формы реализации предпринимательской деятельности, механизмы воздействия на хозяйствующие субъекты со стороны органов местного самоуправления.

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The article focuses on the importance of applying factor analysis of financial results in the activities of organizations worked in the agricultural sector. The agricultural sector of the economy is a complex multisectoral productiveeconomic system. The level of its development largely determines the level of food security of the country, its political and economic stability. In this regard, there is an objective necessity to provide the stability of the development of agricultural enterprises. The value of the financial result of the organization is an indicator that is influenced by many factors, including specific, distinctive to a particular industry. In this connection, the implementation of factor analysis of profit in the context of the main types of production is an important element in the development of the marketing strategy of the company. The economic and financial development, financial incentives for employees depend on the size of the organization's profit, and profitability indicators allow the manager to assess the effectiveness of the organization and make a policy decision. A factor analysis, based on the example of one of the operating enterprise of the Krasnodar Territory, was carried out, as a result of which the influence of the quantity, cost, price and assortment of goods sold on the profit from the sale of wheat was revealed. As a result of the research, a number of issues were identified. The key issues are: a growth of material production costs for wheat, and also an insufficient price policy. The reserves of the organization's profit growth were determined and the possible economic effect of additional activities, which lie in the implementation of the strain renovation and the actualization of additional volume of wheat at higher prices, was calculated.

В статье представлены особенности налогообложения строительной отрасли Краснодарского края на примере малых строительных предприятий. Рассматривается проблематика вопроса налогообложения организаций отрасли. Представлены перспективные сценарии развития строительной отрасли на основе нынешнего положения финансовых результатов. Рекомендации смогут оказать позитивное влияние на финансовые результаты строительного сектора.