Stochastic Model of Profit Formation and Distribution as Analytical Tool of Competitive Advantages Sources Assessment of Consumer Cooperation Organizations

The aim of the research is development of the approach in perfection of running the profit in cooperative organizations in the basis of stochastic modelling regarding the interaction of economic and taxation concepts. Econometric methods of research and modelling of the interactions between socio-economic phenomena and processes were used as methodological basis. Current survey embraces imitational modelling of the results of economic activity in factors of production and parameters of taxation on the grounds of production functions implementation. In the course of the research, on the basis of panel data, reflecting the activity of cooperative organization of Belgorod Region (The Russian Federation) in the period of 2008-2011, the steady production function was completed. As an endogen variable quantity, the joint volume of activity was taken, including the trade turnover, the volume of agricultural production purchase, the volume of processing enterprises production, the cost of consumer and production services. As the factors in the model were used: indexes of costs including material costs, wage and miscellaneous costs. In the course of the research for the definition of parameters of taxation influence on the results of consumer cooperative organizations activity in the frameworks of traditional model of offer, the character of interaction between separate elements of costs and results of economic activity was defined. Assessment of costs model parameters carried out according to stated specifications and the assumptions, admitted concerning permanent elements of the model provided the possibility to complete the functions of costs, income and tax payments. By means of tax payments function, the critical quantity of insurance fee in state non-budgetary funds was defined in the survey, Laffer’s curve reflects it admitting the current model of taxation in consumer cooperation in consumer cooperation in the form of simultaneously paid income tax, unified Liable income tax and unified tax in simplified system of taxation, the current rate of insurance fee not only influences adversely on the volumes of activity but also doesn’t provide any maximization of budget and non-budgetary fund gains, which creates the reserves for further income raise.