Name
Prudnikov Anatoliy Grigorievich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
—
Articles count: 12
The article is devoted to the conception of the innova-tion development of the grain production of the re-gion. Using the process of aim achievement, joining the main problems, tasks, measures and their versions achievement to the united system, the model of grain production innovation management is formulated
The article discusses the "analysis and consideration
of the final financial results of the organization"
issues. This problem largely contributes to the factor
analysis. Using factor analysis, we can assess any
specific amount of earnings, which has been changed
under the influence of factors. Models of factor
analysis of financial results reveal the reasons for the
decline of profit of the company and take prompt and
effective economic management decisions. The
article presents a model of factorial analysis of
financial results of the financial statements based on
materials of the agricultural companies of the
Krasnodar Region
The main detected problems in selection system and
seed industry consist of depreciation of laboratory
equipment and specialized technique; the lack of funds
and low incentives for creators of sorts; decreasing of
volumes of elite and original seeds production in the
Krasnodar region; common use of low reproduction
seeds in production of grain. The existing stairs of seed
multiplication system are examined, as well as their
organizational and legal status. Directions of improvement
of system of state support in this field are
defined on the basis of presenting subsidies and preferences
on purchasing of import of highly specialized
equipment, provided that there are no domestic equivalent;
correction of requirements in order of receipt of
support for development of elite and original seed industry.
The necessity of creation of united seed selection
center of seed industry in the Krasnodar region on
the basis of a specialized research Institute (KNISH of
Lukyanenko). Though, as the result of providing by
center of consistent recommendations on peculiarities
of cultivation of sorts and their adaptive placement,
maintenance of contractual relations based on principals
of franchising, evaluation of sort and sowing index
of quality of seed lots and hybrids, will allow to
speed up the development of domestic seed industry,
increase the quality of corn farming in region
In the article we have given a critical assessment of
credit scoring by American economist D. Duran, we
have grounded the developing of his method for the
domestic economic conditions. The unacceptability of
D. Duran’s method for the analysis of financial
condition of domestic economic entities is explained
by the following reasons: 1) the imperfection of the
hierarchy of indicators of credit scoring, and 2) the
imperfection of differentiation of scoring for the actual
value of the indicators, forming the credit scoring by
groups of firms. In the methodology of D. Duran the
main indicator is a level of credit scoring profitability
of total assets - for the first class of firms, that are the
most financially stable, the authors have given a rating
of "50 points" for the actual value of the profitability
of 30%; the second most important indicator by the
author’s choice is the ratio of current liquidity - for the
actual value of the coefficient "of 2.0 and higher," are
given 30 points to a first-class firms; the third indicator
of the financial condition of firms author has defined
as the ratio of the financial independence - for the first
group of firms the actual value of the coefficient "of
0.7 and higher," are assessed 20 points. In the fifth, the
last group of firms, numerical score is 0 (for the actual
return on total assets "of less than 1%", as the value of
the current liquidity ratio "of 1.0 or less," for the
coefficient of financial independence "less than 0.2").
For assessment of the financial condition of the
domestic agricultural producers, a priority in the
hierarchy of indicators, in our opinion, has the ratio of
financial independence, which is formed mainly by
retained earnings. Our researches have shown that the
numerical score of the coefficient value "of 0.8 and above" should be 50 points. The second most
important in the assessment of the financial condition
of the organization, in our opinion, is the profitability
of total assets; its actual value "of 5% and above"
should correspond to score 30 points. The third in the
system of indicators, characterizing the financial
condition, is the ratio of current liquidity of the assets.
Its actual value "of 3.2 and above" should be evaluated
in 20 points for the agricultural organizations of the
first, most financially stable, group
The system of indicators characterizing the financial
condition of a commercial organization, the major
thing is profitability of its operations as the ratio of
profit on sales and revenues, the ratio of profit before
tax and the average annual value of total assets, the
ratio of net profit and the average value of all assets,
net income and average equity. Great practical
importance for the efficient management of resources
economic entity is marginal analysis, but it requires, in
our opinion, improvement. In the academic literature
on management analysis it is recommended to
determine the relative value of the stock of financial
strength ratio of the absolute value of the stock of
financial strength and actual revenue; financial
headroom suggested determined by the difference
between the actual value of revenue and earnings, the
corresponding break-even point. The relative value of
the stock of financial strength should be determined, in
our opinion, the ratio of the absolute value of the stock
of financial strength and the amount of revenue in the
break-even point. Recommended in textbooks relative
value of the stock of financial strength is a share of
stock of financial strength in the actual revenue. The
method of rating the financial condition of commercial
organizations (credit scoring of the American
economist D. Durant) return on total assets is also a
priority index, largely determining the solvency and
liquidity of the balance sheet, the financial stability of
the business entity. However, in practice the
profitability of the invested capital is not always
characterized by an optimal investment
For the analysis of the effectiveness and the efficiency
of entrepreneurial activity of organizations we apply a
system of indexes, characterizing the level of the use
of production resources: labor, floorspace, average
annual cost of the combined assets, average annual
cost of circulating assets, including supplies, average
annual cost of own capital, production expenses,
including financial expenses. As a quantitative result
of activity of managing subject we use volume cost
indexes, characterizing an effect: gross products are in
current prices; profit yield from sales; gross revenue;
income from sales; income to taxation; net income [1,
2, 3]. The high-quality indexes of efficiency of the use
of production resources: gross products in current
prices on an average annual worker; profit yield from
sales on an average annual worker; gross. The
analogical set of indexes of efficiency is applied,
determining correlation of different types of effect and
other resources. That determine an index,
characterizing correlation of gross products in current
prices and floorspace (in agricultural organizations we
use 1 ga of lands, in point-of-sale – 1 m2
of point-ofsale
area, in industry – 1 m2
of floorspace of factory,
factory, workshop); correlation of profit yield from
sales and floorspace; correlation of different. Then we
determine indexes, characterizing correlation of
different types of effect and average annual cost of the
combined assets, correlation of different types of effect
and average annual cost of circulating assets,
production supplies, property asset, production
expenses, and financial expenses. In obedience to
methodical positions of analysis of indexes,
characterizing the results of activity of managing
subjects, we probe the dynamics of indexes for the last
3 – 5 years with the purpose of exposure of it.
Important in research of indexes and efficiency of
entrepreneurial activity is the use of factor analysis,
allowing defining a quantitative measure influence of
factors on the change of analyzable index, to ground
backlogs of increase of efficiency. Most acceptable in
the analysis of influence of factors there is a reception
of chain substitution on the dynamics of indexes of efficiency of the use of production resources
In the given article methodical bases of the analysis
and an estimation of a financial condition of agrarian
formations are considered, the revealed lacks of a
traditional technique of the analysis of a financial
condition of the agricultural organizations are
presented. Imperfection of the technique leads to
inexact estimations of liquidity of turnaround actives,
the balance sheet, financial stability, sources of
financing which can be the factor of acceptance of
irrational administrative decisions in use of financial
resources. The technique of a rating estimation of a
financial condition of the agricultural organization is
approved. Directions of strengthening of a financial
condition of the agrofirm are proved
In the article, we consider methodical basics of the
factorial analysis of financial results of activity and
financial results of product sales, the factorial
analysis of profitability of sales. Materials of the
factorial analysis of financial results of activity and
profit on realization of main types of products of
plant growing of JSC Agroobjedineniye Kuban of the
Ust-Labinsky area are presented. We have revealed
factors of reduction and reserves of profit increasing,
increases of profitability of economic activity of the
organization due to grain realization, sunflower
seeds, soy and beetroot. Methodical methods of
definition of quantitative measure of influence of the
profit created by the studied factor on dynamics of
sales are offered
In the article we consider methodical bases of the analysis of financial and economic activity and a substantiation of rational high-quality structure of crops of winter wheat, as the principal grain culture defining in many respects a gain, financial results of implementation of an agrofirm
The report on financial results is among the main forms
of financial statements of commercial organizations.
Annual report contains data for the reporting and prior
years received revenue-net cost of products sold gross
profit administrative and commercial costs, profit (loss)
from sales; it also includes: income from participation
in other entities; interest income; interest expense;
other income; other expenses; profit (loss) before
taxation current profit tax; change of deferred tax
obligations change of deferred tax assets other net
profit (loss). Reference in report: results of revaluation
of non-current assets not included in net profit (loss) of
the period results of other operations not included in
net profit (loss) for the period basic earnings (loss) per
share; diluted earnings (loss) per share. The report is
based on two fundamental principles – the method of
calculation and assumptions the continuity of the
organization. Its content transformed in accordance
with the format of the report, implemented the
international financial reporting standards - IFRS 1
"Presentation of financial statements". The value of the
statement of financial performance is determined by
their role as criteria of effectiveness and efficiency of
industrial - financial activities of business
organizations, the role of profit as source of financing
of expanded reproduction