Scientific Journal of KubSAU

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

Prudnikov Anatoliy Grigorievich

Scholastic degree


Academic rank

professor

Honorary rank

—

Organization, job position

Kuban State Agrarian University
   

Web site url

—

Email

—


Articles count: 12

180 kb

THE ANALYSIS AS FUNCTION OF MANAGEMENT OF FINANCIAL RESULTS OF ACTIVITY OF THE ORGANIZATIONS IN THE AGRARIAN SPHERE

abstract 1191605067 issue 119 pp. 957 – 971 31.05.2016 ru 494
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
135 kb

RATIONAL HIGH-QUALITY STRUCTURE OF CROPS OF WINTER WHEAT AS THE FACTOR OF INCREASE OF PRODUCTION EFFICIENCY OF GRAIN, FINANCIAL AND ECONOMIC ACTIVITY OF AN AGROCOMPANY

abstract 1251701047 issue 125 pp. 701 – 711 31.01.2017 ru 391
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
154 kb

PROBLEMS OF RATING OF FINANCIAL ACTIVITY OF MANAGING SUBJECTS OF AGRARIAN SPHERE

abstract 1151601057 issue 115 pp. 908 – 920 27.01.2016 ru 719
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
144 kb

METHODICAL APPROACHES TO THE ANALYSIS AND THE ESTIMATION OF THE FINANCIAL CONDITION OF MANAGING SUBJECTS OF AGRARIAN SPHERE

abstract 1161602038 issue 116 pp. 563 – 574 29.02.2016 ru 765
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
185 kb

IMPROVEMENT OF SEED CROPS IN THE KRASNODAR REGION

abstract 1151601056 issue 115 pp. 894 – 907 27.01.2016 ru 745
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
178 kb

FORMATION OF THE REPORT ON FINANCIAL RESULTS AS THE FUNCTION OF MANAGEMENT OF PRODUCTION RESOURCES

abstract 1281704069 issue 128 pp. 1014 – 1026 28.04.2017 ru 272
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
333 kb

FACTOR ANALYSIS OF FINANCIAL RESULTS OF AGRICULTURAL PRODUCERS

abstract 1121508076 issue 112 pp. 1054 – 1070 30.10.2015 ru 2828
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
152 kb

CURRENT ASSETS AND THEIR FINANCIAL AND ECONOMIC ESSENCE

abstract 1311707013 issue 131 pp. 129 – 141 29.09.2017 ru 916
The current assets essence is determined in the article. The optional balance between current and non-current assets, financing resources is established. The factors of current assets management mechanism, improvement efficiency are revealed
322 kb

CONCEPTUAL APPROACH TO THE MANAGE-MENT OF THE INNOVATION PROCESSES IN CEREAL PRODUCTION OF THE REGION

abstract 0831209019 issue 83 pp. 244 – 268 30.11.2012 ru 1784
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
195 kb

ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY

abstract 1291705066 issue 129 pp. 913 – 931 31.05.2017 ru 278
In the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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