The object of research is the flax complex in Russia and abroad. The Russian flax complex includes agrarian farms and enterprises of processing industries (textile, construction, chemical, etc.). The analysis of the crisis situation of raw materials in the Russian flax complex is given: the lack of finance for flax farms, technological backwardness and low technological discipline at the stages of cultivation and primary processing of flax, high costs and uneven quality of the fiber materials. The state of flax complex in the various regions of Russia is reviewed and analyzed.

The article describes some peculiarities of accounting policy formation by using computer software for accounting. The results obtained from the study by the example of the popular computer program for bookkeeping have shown that the accounting policy elements and methods of accounting are divided into some groups: realized in the program, unrealized in the program (before entering the program the information needs to be processed by hand), realized in the program (but in documents and not in the accounting policy) and accounting methods which cannot be realized in the program.

The topicality of this research is in determining the effectiveness of exporting dairy products from milk processing plants of the Vologda region to countries abroad both near and far. The aim of the study is to determine the effectiveness of exporting UHT milk from the Vologda region to foreign countries.

The aspects, influencing the effective functioning of the dairy farming are considered: profitability in dairy cattle breeding, cattle breed, the territory, that must be provided with products of dairy cattle, the territory for the construction of the dairy complex. It was established, that with a high productivity of cattle, the ratio of the cost to the cost of selling the product has a dominant role in determining profitability. The permissible limits of the deviation of the profitability increase were determined.