Abstract: Commercial activity of the organizations of the Russian banking sector is subject to risks which differ in a big variety and rather high level in comparison with a portfolio of these risks at the banks functioning in the countries with stabler and developed economy. Mainly, it is caused by complexity of an economic situation in Russia, imperfection of its banking system. Inevitability and importance of risk in banking predetermine need of complex studying of all its aspects as an obligatory element of the economic researches preceding the beginning of bank activity or which are carried out in its process. One of the most important in this system is risk management. Risk it is possible and it is necessary to operate, using various methods allowing to predict approach of a risk event and to soften its consequences in a certain degree. The research subject is bank risks and a control system of them; the work purpose – disclosure of the main approaches to classification of financial risks of bank, methods of an assessment and management of them, and also definition of ways of their minimization.Monographic research, analysis of structure and dynamics, methods of the economic analysis, methods of the statistical analysis. The analysis is carried out and the directions of minimization of financial risks of commercial bank are defined. On the basis of the revealed features introduction of a new banking product, namely providing leasing transactions on acquisition of agricultural machinery that will allow to reduce the level of credit risk as the main component of financial risks of the organizations of the banking sector is offered.

Abstract: The subject of the research is the economic relations and functioning mechanism of tax tools in the agricultural sector. The object of the research is the taxation system in the agricultural sector of the Penza Region. Taxation system plays a very important role in the development of all sectors of national economy including agriculture. Special emphasis is made on the possibility of application of tax instruments for supporting innovative investment activity of enterprises. The authors have analyzed the structure of the taxes payable in the region as well as the share of tax payments made by agricultural organizations into the budget of the Penza region and tax payment completeness. The authors have also calculated the tax burden based on several methods which allows to evaluate the level of the tax burden of agricultural organizations. The authors examine such aspects of the topic as improving tax legislation, in particular, creation of the system of tax preferences encouraging formation and rational implementation of external sources of finances of investment and innovation activities by organizations. In the course of their research the authors have used the abstract-logic, monographic, statistical-economic, graphical, mathematical and other methods of economic research. They have defined the value of such tax tool as returnable tax financing. According to the authors, on the one hand, implementation of returnable tax financing will be an additional tax rebate for an investor, and on the other hand, it will contribute to the development of the infrastructure of rural areas which will, in its turn, encourage a successful implementation of federal target programs. 

Abstract: The effectiveness of the commercial organization depends on the correct pricing of sold products. The price in the market economy is one of the main factors determining the level of profitability. Therefore, the pricing should be well planned and justified. The subject of study is the process of pricing policy-making based on optimal pricing methods. The objective of the study is identification of pricing policy of the economic entity and development of recommendations to improve the pricing control mechanism at the investigated company. The study uses the following methods: monographic research, structure and dynamics analysis, expert estimates, survey, economic analysis as well as methods of statistical and econometric analysis and mathematical method. The analysis of the current system of pricing has been performed. Based on the identified features, the author recommends to apply the most appropriate methods for calculating the price of a certain type of product made by the investigated company. The study has set minimum and maximum acceptable prices that will allow to assess the possibility of making a profit based on the demand for the product, product quality, product perceived value by the consumer and production costs.