Scientific Journal of KubSAU

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

SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS

abstract 1301706036 issue 130 pp. 480 – 495 30.06.2017 ru 298
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
234 kb

TOOLS FOR OPTIMIZING PRODUCTION MANAGEMENT TAKING INTO ACCOUNT PRICING MODELS

abstract 1311707079 issue 131 pp. 955 – 975 29.09.2017 ru 298
The state of any economic system depends on the values of its parameters, both in the current period and at previous times. Therefore, in the process of optimization of production management, it is necessary to take into account this feature of the development of the systems under consideration. The most important task of economic research is the establishment of an equilibrium price. The most suitable hysteresis converters for solving this problem, the formal description of which is based on their operator interpretation. However, at present, when analyzing the functions of supply and demand, a cobweb-like model and its analogues are used, as a rule. This article discusses the unresolved problem of optimizing production under conditions of hysteresis pricing and competition. Taking into account that their mathematical modeling is the main method of analyzing economic systems with hysteresis properties, different pricing models (discrete and continuous) are considered in the article, as well as economic and mathematical tools for optimizing production activity under hysteresis pricing conditions. The developed models can be used to increase the adequacy of the formal mathematical description of the corresponding systems, which is the basis for more accurate forecasts of their development. In the conditions of hysteresis pricing, production optimization algorithms will allow to create optimal (in terms of achieving maximum profit) price and production strategies for the development of economic systems
303 kb

SECTORAL ASPECTS OF DEVELOPMENT OF IMPORT SUBSTITUTION IN THE SPHERE OF PLANT-GROWING AND WINE-MAKING INDUSTRY

abstract 1311707118 issue 131 pp. 1449 – 1461 29.09.2017 ru 298
The article examines the key aspects of import of food in Russia at the present stage. The relevance of this problem is necessary to the development directions of rationalization of import substitution, under condition of increase of competitiveness of domestic agricultural producers. The importance of this problem increases in recent years due to sanctions and embargoes, highlights the need for comprehensive studies in the formation of commodity composition of import substitution of food products and determining the key factors of its regulation. The work presents the analysis of dynamics of volume of imports of foodstuffs and agricultural raw materials for their production and its diversification based on import substitution. We discuss main commodity groups of food and, in particular, crop production and viticulture. In addition, we examined the major groups of goods from the point of view of the potential and opportunities for import substitution and selected those items, which, for various reasons, cannot be carried out in the Russian conditions due to climatic and other factors. As a result of the study, the authors concluded that the introduction of anti-Russian sanctions and the retaliatory embargo on imports of foreign agricultural commodities in general had a positive impact on the development of the domestic agricultural business, which is confirmed by the indices of growth of agricultural production in recent years. In addition, if there is further adequate funding of this sector, it is possible to speak about prospects of strengthening of food independence of Russia
213 kb

FEATURES OF TECHNICAL RISK ASSESSMENT UNDER NON-DETERMINISTIC STOCHASTIC PARAMETERS

abstract 1461902002 issue 146 pp. 11 – 23 28.02.2019 ru 298
The article considers a variant of parametric representation of a complex product of single use in the process of its creation during tests, when structural failures of the product or its components in one or more parameters specified in the technical specification require modifications leading to a change in the general amount and repeating of the tests, but it is possible to reduce the volume of tests by taking into account a priori information. This is especially up-to-date while ensuring the reliability of complex single – use products, the components of which are first stages of ground tests, and only then as part of complex products-the stages of flight tests. Structural failure of any component of such a product at the stage of ground tests does not lead to such consequences as if it occurred during flight tests as part of the product. Meanwhile, the refinement of the component element of a single-use product, the structural failure of which occurred at the stage of flight tests as part of the product, and the assessment of its effectiveness, can be carried out at the stage of ground tests, in the case of consideration of a complex product in parametric form. This can significantly reduce the cost of flight testing of a complex product, in the case of effective completion of the component element of the product at the stage of ground tests, without a significant (temporary) decrease in the overall reliability of a complex single-use product
438 kb

ASSESSMENT OF WEATHER CHANGES EFFECT ON PEACH CROP IN HUMID SUBTROPICS OF RUSSIA

abstract 1481904014 issue 148 pp. 57 – 67 30.04.2019 ru 298
The close dependence of peach yield on the weather factors in the humid subtropical zone has been established. The observed climate changes in recent years (2000–2018) significantly affected the production potential of peach cultivars. An increase in temperature and precipitation in February-March negatively affected morphogenesis of the flower buds, which reduces the yield of most cultivars. The significant variability of precipitation (the main constraint of peach production) in the winter and early spring, the low weather predictability, characterize the onset of flowering by the “critical” phase. Weather conditions were changed during ripening. In July and August, the amount of precipitation decreased, the temperature increased, which led to moisture deficit and fruits quality deterioration. Local climate change in humid subtropics actualizes the development of adaptive cultivars with a high ecological and adaptive plasticity. Selected clones of the Red Heaven, Krasnaya Zarya and Larisa are the most adapted to the local conditions and can be successfully used in the low mountain area of the subtropics
373 kb

CONSTRUCTION OF THE GEOMETRY OF THE DISK OF THE SHREDDER LONG-STEMMED FEED, BASED ON THE SECOND TURN OF THE ARCHIMEDES SPIRAL

abstract 1541910026 issue 154 pp. 269 – 277 30.12.2019 ru 298
The aim of the study is to determine the parameters of the Archimedes spiral to construct the geometry of the disc of the shredder of long-stemmed feeds. The article describes the sequence of constructing the curved portion of the geometry of the disc of the shredder of long-stemmed feeds, based on Archimedes spiral. Criteria for building the disk on the second and subsequent turns of the spiral of Archimedes and obtained the dependence of disk diameter from the size of its protrusions. The conditions of Archimedes spiral construction depending on the number of disk protrusions are determined
170 kb

INFLUENCE OF DYNAMICS OF AGROECOLOGICAL INDEXES OF SOIL OF AZOVKUBAN LOWLAND ON THEIR AGROPRODUCTIVE VALUE AND CADASTRE COST

abstract 1331709054 issue 133 pp. 718 – 729 30.11.2017 ru 297
In the article there were analyzed the different approaches of Soviet and Russian authors to the assessment of soils regarding to agro-ecological factors. There was given the characteristic of natural-economic zones territorially entering the Azov-Kuban lowland by main soil-climatic indexes. There was considered the valuation of soils which determines their relative value and suitability on main factors of natural fertility or their groups, it serves as a criteria of unification of soils into agro-ecological groups. There were shown the main indexes and order of grouping of soils under unification of different soils into agro-ecological groups. There was calculated the “normative” productivity of main agricultural crops on natural-economic zones of Azov-Kuban lowland which defines the agro-productive value of soil. There were revealed the disadvantages of soil assessment method used in the course of state cadastre valuation of agricultural lands asserted by the order of the Ministry of Economic Development from 20.09.2010 № 445. There were cited the specific rates of cadastre cost (SRCC) of agricultural lands on municipal entities of Krasnodar region. There was given the assessment of obtained data regarding to natural-climatic factors of the region, there were made proposals on optimization of trends of further researches on claimed problem
389 kb

COMPARATIVE ANALYSIS OF THE DE-FORMATION IN TIRES 30.5-32 WITH A DIF-FERENT INTERNAL STRUCTURE

abstract 1511907011 issue 151 pp. 116 – 129 30.09.2019 ru 297
The objective of the research was to study the patterns of deformation with the different internal structure in a tire envelope with the standard size of 30.5-32 in propulsion units for modern mobile farm vehicles. The research method is experimental with the use of «a tire tester» and specially developed devices for determining the deformations of the tire envelope concerning the rim in circular and radial directions. Output indicators of a wheel with the pneumatic tire are determined by the ability of the tire to be deformed so that at small hysteresis losses in the rubber-cord envelope the largest area of the contact with a substructure have been created. This circumstance has special significance when developing the tires for mobile farm vehicles with the high power saturation, the patterns of deformation of which are poorly studied now. The analysis of the carried out experimental researches has shown the expediency of application of the experimental tires with the same standard size, offered in the work, on the propulsion units of the mobile farm vehicles instead of diagonal and radial tires. The rolling resistance of the experimental tires 30.5E-32 is lower than the rolling resistance of serially produced tires, and the developed area of contact is higher and that provides the decrease in the condensing impact on the soil
134 kb

ASSESSMENT OF THE GREENERY CONDITION AND VOLUME-SPATIAL STRUCTURE OF PETROVSKII PARK OF PETROZAVODSK

abstract 1511907018 issue 151 pp. 211 – 220 30.09.2019 ru 297
The article covers the results of the greenery inventory and landscape-planning structure analysis of Petrovskii park of Petrozavodsk. The features of modern park planning and positional application of trees and shrubs in various types of park and garden stands are described. In the park there were found 47 species of arboreal plants, their distribution by quantity and by different categories of viability was presented. The result of the trees and shrubs condition assessment in this park stated that 63,6% of plants are in good condition, 33,2% of arboreal plants are weakened and seriously weakened, and 3,2% are in unsatisfactory condition and appear to be shrinkable and dead standing. The analysis of the park structure and stand condition allows to offer plant renovation activities
161 kb

SUNFLOWER PRODUCTIVITY WITH THE USE OF VARIOUS AGRICULTURAL PRACTICES ON LEACHED CHERNOZEM OF WESTERN CAUCASUS

abstract 1562002014 issue 156 pp. 199 – 210 28.02.2020 ru 297
The article studies the effect of various agricultural practices on the yield of two sunflower hybrids (Fortimi and N4LM 408) in the experiment. The studies were carried out in the central zone of the Krasnodar Region on the experimental fields of the JSC "Agrocomplex", Vyselkovsky district in 2018-2019. The experience was laid down according to the triple experience scheme (factor A - the primary soil cultivation techniques; factor B - sunflower hybrids; factor C - herbicides). It was found that with the change of technology (the method of soil preparation and the use of herbicides), the weed infestation of crops changed and a minimum number of them was noted on the variants where postemergent herbicides were used (Euro-Laytning and Hermes). The maximum yield was obtained using chisel and disk plowing with the treatment of sunflower crops with the herbicides Euro-Light and Hermes. There was an increase in yield compared with plowing and these changes are mathematically valid
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