Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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192 kb

THEORETICAL AND METHODOLOGICAL QUESTIONS OF FINANCIAL ANALYSIS

abstract 0971403074 issue 97 pp. 1051 – 1069 31.03.2014 ru 3351
Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons
147 kb

METHOD OF ANALYSIS OF FINANCIAL CONDITION AND EVALUATION OF THE OPPORTUNITY OF BANKRUPTCY IN AGRICULTURAL COMPANIES

abstract 0971403075 issue 97 pp. 1070 – 1082 31.03.2014 ru 1862
The concept of research is the development of the existing approaches to the development of rapid methods of financial analysis and the creation of an improved algorithm based on the modeling of a new express courier model for assessing the financial condition and bankruptcy forecasting organizations of the agricultural sector, which allows a high degree of reliability to classify agricultural organizations with the level of financial state and identifies potential opportunities for economic insolvency of businesses
143 kb

BASIC THEORETICAL APPROACHES TO ASPECTS OF FORECASTING FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS

abstract 0971403076 issue 97 pp. 1083 – 1093 31.03.2014 ru 1758
In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods
161 kb

THE PREDICTION OF FINANCIAL CONDITION OF AGRICULTURAL COMPANIES USING DISCRIMINANT RATING EXPRESS MODEL

abstract 0971403077 issue 97 pp. 1094 – 1106 31.03.2014 ru 1734
Predestination of the prospects of financial activities of businesses today is a necessary and widely used management tool in order to increase the investment attractiveness, as well as to strengthen the financial position, solvency, business activity and profitability of agrarian organizations
133 kb

DEVELOPMENT OF ENERGYSAVING TECHNICAL DEVICEFOR SOIL TREATMENT IN GARDENINTEROWS ALONG WITH PRESTRAIN ZONE TREATMENT OF TWO ROWS

abstract 0971403078 issue 97 pp. 1107 – 1113 31.03.2014 ru 1130
The article gives a review of the energy-saving technical device for soil treatment in garden interows along with prestrain zone treatment of two rows
292 kb

KINEMATICS OF NEEDLE-SHAPED DISK

abstract 0971403079 issue 97 pp. 1114 – 1124 31.03.2014 ru 1455
In the article, kinematics of needle-shaped disk is reviewed
1231 kb

PREDICTION OF WEAR PARKING CHAIN IN SPECIAL GEARS OPERATING IN MACHINERY AND EQUIPMENT OF OIL AND GAS COMPLEX

abstract 0971403080 issue 97 pp. 1125 – 1142 31.03.2014 ru 999
A method for predicting the wear rate of the drive roller chains in programs with internal teeth was developed. We took into account the way the friction in the hinge when forced transverse oscillation branches chain loop, which is based on probabilistic and statistical representation of the wear process
165 kb

DIRECTIONS AND MECHANISMS OF REGIONAL INDUSTRIAL POLICY

abstract 0971403081 issue 97 pp. 1143 – 1158 31.03.2014 ru 1242
The article describes problems and reasons of current industry condition in Russia, the Krasnodar region, as well as ways to solve these problems. We showed that human capital is the main capital of the enterprise, which ensures stability and effectiveness of mechanical engineering complex development and preservation. We accomplished the condition analysis of high-technology science-consuming industry and human capital. We also studied the possibility of transfer to non-human technology. The authors described the problems in mechanical engineering complex, possible ways to solve these problems, as well as methods to train and retrain personnel of high qualification
134 kb

TOURIST DESTINATION: CHARACTERISTICS AND STAGES OF DEVELOPMENT

abstract 0971403082 issue 97 pp. 1159 – 1169 31.03.2014 ru 1708
The article considers the essence of the concept of a tourist destination, as an element of the tourism system. We have identified the types of destination, the main characteristics and stages of development in conditions of growing competition
292 kb

TOOTHED-CHAIN DRIVE

abstract 0971403083 issue 97 pp. 1170 – 1181 31.03.2014 ru 1515
The article presents a new design of the drive which includes chain and toothed developed geometric and kinematic calculations. Feature of chain gears is that the sprocket pins have involute profile. The drive has a high load capacity, higher kinematic accuracy with reduced dynamic loads
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