Scientific Journal of KubSAU

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

INFORMATION THEORY AND COGNITIVE TECHNOLOGIES IN MANAGEMENT OF THE QUALITY OF LIFE OF THE REGION THROUGH INVESTMENTS IN AGRIBUSINESS

abstract 1331709001 issue 133 pp. 1 – 7 30.11.2017 ru 166
The quality of life of the population of the region is an important integral criterion of estimation of efficiency of activity of regional administration. The most important strategic sector of the economy of the Krasnodar region is the agro-industrial complex (AIC). This poses the problem of management of the quality of life of the region through the use of as the control factor of the volume and direction of investment in agriculture
137 kb

MANAGING A SUSTAINABLE COMPANY DEVELOPMENT: ECOLOGICAL AND ECONOMIC ASPECTS

abstract 1331709004 issue 133 pp. 30 – 39 30.11.2017 ru 109
This article proposes the creation of a cluster of breweries, which aims to unite the efforts of the brewing manufacturers that allow the participants to improve the effectiveness of the functioning of the common sharing of resources, to ensure the growth of competitive advantages, find sales channels not only at regional, but also on foreign markets. At the same time, they are able to provide a higher level of efficiency, balance and handling of the economy. Increased efficiency is achieved by increasing the productivity of labor, the creation of common infrastructure (information, supply and marketing, etc.). Access to foreign markets and empower consumers to search for products from waste breweries. A method of utilization of brewery waste in landfills is the simplest, but from the standpoint of environmental and material component is not effective, so the re-use, recycling of waste and byproducts can not only remove the threat of environmental pollution, but also to significant income processor of this waste. But for the purchase, installation of the necessary equipment, training a person, the necessary skills to work with non-waste production cash costs are required, which not every company can invest. Thus, the use of the cluster approach in a business combination for interest in the use of secondary (low-waste) production, the introduction of resource-saving, "green" technologies determined by the specifics of the cluster, namely, give the enterprises belonging to it, effect is expressed in the increasing environmental and economic sustainability and the competitiveness of the entire system as compared to the individual business entities
138 kb

RUSSIA'S FOREIGN TRADE POLICY AS THE BASIS FOR DEEPENING THE INTEGRATION IN THE EAEU

abstract 1331709005 issue 133 pp. 40 – 49 30.11.2017 ru 179
The theme of the development of trade relations within the regional associations is currently very relevant. The presented article examines the indicators characterizing the dynamics of Russia's exports and imports with other members of the Eurasian Economic Union. The structure of export and import of the EAEU countries with third countries is studied. The most perspective directions of Russia's foreign trade policy aimed at deepening integration within the framework of the EAEU are analyzed. Trade trends in the EAEU are analyzed in detail. The reasons for the reduction in the supply of goods to Russia from some of the countries of the Unified Energy System are revealed: economic instability, the depreciation of the Russian ruble against the US dollar, high inflation and a decline in the purchasing power of the Russian population. The negative and positive impact on the trade turnover of Russia of the devaluation of its national currency is assessed. Particular attention is paid to the impact of mutual Russian-Western sanctions on trade relations in the EAEU. The authors conclude that stimulating the development of trade relations between the EAEU countries should become one of the priority directions of the economic policies of the member countries, since it has a special significance for strengthening economic ties and bringing the economies of the EAEU economies closer to the level of development
213 kb

THEORETICAL BASES OF CREATION OF THE ETHNIC CLUSTERS IN THE KRASNODAR REGION RELYING ON THE IDEAS OF THE COSSACK COMMUNITY

abstract 1331709006 issue 133 pp. 50 – 63 30.11.2017 ru 62
The presence of an ethnic component at economic space of the territory allows gaining synergy effect and increasing competitive advantages of the region. In the article, it is revealed that the clustering of business activity in the sphere of ethnic economy will promote growth of economy of the Krasnodar region, increase in efficiency of interaction of subjects of small and medium business and growth of their internal potential in the added economic conditions of managing. Options of agro-industrial clusters are offered and the conditions necessary for creation of these integration forms of managing are defined. Our way to a judgment, the modern economic policy pursued by organs of the regional power shall be directed to maximizing ethnoeconomic potential of economic space of the territories. Creation of ethnoclusters allows not only to increase efficiency of ethnic production by means of implementation of innovative technologies in case of manufacture of competitive production, but also to use possibilities of waste-free production, promotes implementation of culture of traditional environmental management, allows ethnoses to offer the made production in the international market. The difficulties interfering effective functioning of the Cossack farms are revealed. It is defined that use of model of the Cossack farms of innovative type at the level of the region will allow to solve a row of tasks: 1) to increase production of agricultural production; 2) to provide inflow of income to the budget; 3) to increase quality of the produced food; 4) to provide growth of competitiveness of regional producers; 5) to increase employment of the population involved in agriculture; 6) the food market will act as the "growth point" generating pulses of development of other local markets of the region
137 kb

WAYS OF ECONOMIC AND ENVIRONMENTAL POLICIES INTEGRATION

abstract 1331709017 issue 133 pp. 186 – 195 30.11.2017 ru 28
The article looks at the theoretical bases of ecologically oriented modernization of economy. It proposes the formation of environmental and economic indicators at macro and microeconomic levels, whose features are shown at different levels. It gives the justification of ecological and technological renewal aimed at creating conditions for a competitive transition to the use of environmentally friendly technologies and products. Among environmentally friendly technologies, renewable energy is the most important, and among organic products, their most important form is organic agricultural products. Ways of environmental and institutional development are associated with both the transformation of existing taxation and the improvement of economic and legal issues in the formation of a low-carbon economy and organic production. The article also demonstrates the relationship of general institutional reforms with the development of science and education to rationalize the relationships in Russia between natural, human and physical capital
227 kb

ACCOUNTING OF COSTS ON THEIR LOCATION IN THE ENTERPRISES OF MILLING INDUSTRY UNDER CONDITIONS OF INTEGRATED USE OF RAW MATERIALS

abstract 1331709020 issue 133 pp. 215 – 239 30.11.2017 ru 106
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
154 kb

PROBLEMS OF THE DEVELOPMENT OF AGRARIAN BUSINESS IN RUSSIA

abstract 1331709028 issue 133 pp. 337 – 346 30.11.2017 ru 81
The urgent task is to ensure the effective functioning of the agrarian business in a market economy, fierce competition. Important factors are the solution of tasks to improve the financial stability of organizations, the competitiveness of their products in the domestic and foreign food markets for the further development of the domestic agro-industrial complex. The article discusses of the development of agricultural production in the economic aspects. In particular, problems in taxation and accounting, financial planning and cooperation of subjects of agrarian business are noted, problems of small farm (peasant) economy are highlighted. A conclusion is stated on the importance of state regulation in the development of Russia's agro-industrial complex. Measures taken by the state for the development of the agrarian business, in turn, will allow Russia if not to exclude, but significantly reduce the import dependence on food products
624 kb

THE PLURALITY OF EXISTING SCIENTIFIC CONCEPTS ABOUT THE NATURE OF THE INDEPENDENCE OF THE FIXED COSTS OF PRODUCTION

abstract 1331709033 issue 133 pp. 411 – 433 30.11.2017 ru 93
Considering the pluralistic nature of the process of interpreting modern theorists of individual elements of economic reality, the main purpose of this article manifests the need to clarify the integrity and uniformity of approach to objective reflection of the realities of the economy. The basis for study in this work selected the category is "cost-permanent", an example of which is shown differentiation theoretical-economists views, that in the opinion of the author makes it difficult to harmonize the interpretations of the economic system, and therefore the subject of the article is of particular relevance. To prove the existence of a dichotomy of views within the scientific article analyzes the general population sources of theories about the nature of persistence fixed costs and based on exploitation mathematical and statistical apparatus disclosed each side of the existing concepts. Assuming that high-quality and reliable information on the level of management activities - the key to making competent and reasonable management decisions, according to the analysis to overcome the distortion of the generated objectification developed an integrated approach to understanding the category of fixed costs. The integral approach is argued by the admissibility of the existence of several points of view and the possibility of reducing them to one, which is the scientific novelty of the work
347 kb

STUDYING THE PROCESS OF "DIGITALIZATION" OF THE BANKING SECTOR WITHIN THE FRAMEWORK OF THE ECOSYSTEM OF THE DIGITAL ECONOMY IN RUSSIA

abstract 1331709034 issue 133 pp. 434 – 447 30.11.2017 ru 1719
The article defines the main principles of formation of the digital economy of Russia, giving opportunities for the Russian market, allowing more flexibly and effectively integrate with global markets. We have given the expected effects of the formation of the digital economy. We have presented tendencies of global information integration, enable us to significantly expand the Russian it market and the market of financial technologies. The influence of the ecosystem of the digital economy for the modernization of the banking sector. Today one of the major players in financial markets of the Russian Federation of Sberbank of Russia shows the largest percentage of innovation. Thanks to the use of artificial intelligence in making decisions during the first half of 2017 Sberbank of Russia earned 371 million, higher than last year by 38%. In the future Sberbank plans to fully move into the digital space and create a new banking platform. The study highlighted opportunities offered by the ecosystem of the digital economy: the globalization of the world economic space; the blurring of the boundaries between the economies of developed countries; a significant proportion of global investment in research projects and technology start-UPS dedicated to artificial intelligence, robotics, big data technology; a high percentage of use of new information technologies and cloud computing in the economy. And also, the possibility of using digitalization for the whole new level of human development
344 kb

EUROPEAN UNION PRIORITIES FOR RURAL DEVELOPMENT UNTIL 2020

abstract 1331709041 issue 133 pp. 517 – 533 30.11.2017 ru 143
Theme of the study is to explore priorities and mechanisms of state support of development of rural territories in the EU. The goal is to consider the priorities of the European countries in the management of development of rural territories. To achieve this goal have been resolved following tasks: we have studied the European concept of rural development, analysed by the European institutional framework to support the development of rural areas, considered priorities and mechanisms of financing of programs of development of rural territories. The study used economic and statistical methods and a systematic approach. The study is based on the study of legislative acts of the European Union, author’s calculations.It is determined that the management of development of rural territories in the EU is implemented in accordance with territorial-ness of the approach. It is revealed that the development of rural areas became the second of the General directions in the common agricultural policy of the EU. It is shown that a program of development of rural areas OS-based on six priorities established by the EU regulation, and is funded by Xia from the European agricultural Fund for rural development (EAFRD), with mandatory co-financing from national or regional budgets. Basic provisions, conclusions and recommendations can be used by the authorities of the Russian Federation for the formation of an effective system of sustainable development of rural areas. The author concludes that the European model of rural development is comprehensive and the rural territory is considered as a unified socio-economic and natural complex, and accordingly measures for the development of rural territories have a wide range of areas, from preserving and enhancing ecosystems agriculture and forestry to create jobs in rural areas
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