Scientific Journal of KubSAU

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

USING SYSTEM-COGNITIVE ANALYSIS FOR ESTIMATION OF THE DEVELOPMENT OF A DIVERSIFIED CORPORATION

abstract 1321708001 issue 132 pp. 1 – 7 31.10.2017 ru 0
A diversified corporation is a highly complex multivariable dynamic system. The application of classical forecasting methods applied to such objects has encountered a number of difficulties, due to its economic nature. In the article, we substantiate the requirements to the forecasting method; on the basis of these requirements we can select the method and its software tool
580 kb

ANALYSIS OF CONDITIONS OF FORMING EFFECTIVE ASSOCIATIONS OF DAIRY SUBCOMPLEX ENTERPRISES OF AIC

abstract 1321708012 issue 132 pp. 128 – 155 31.10.2017 ru 0
The authors investigate the conditions conducive to the formation of effective associations of raw material enterprises of the agroindustrial complex and raw material processors. The unbalanced process of relations between agricultural producers and processing plants negatively affects the economic position of the partners of the merger. The diktat of low purchasing prices for raw materials by processing enterprises hinders the cost-effective operation of agricultural commodity producers. Procurement prices set by dairy processing enterprises for milk do not compensate not only production costs, but also losses from inflation. This leads to a sharp decline in the profitability of milk production. A paradoxical situation arose: on the one hand dairy plants encountered an acute shortage of raw materials, on the other, the problem of selling milk by its producers at an acceptable price was aggravated. The disparity between the purchase prices for milk and retail prices for dairy products has led agricultural enterprises to explore alternative markets. On the basis of the mathematical model of the agricultural consumer cooperative, conditions for the formation of effective associations of enterprises of the dairy subcomplex of the agroindustrial complex are analyzed
237 kb

IMPROVING THE SALES SYSTEM OF AGRICULTURAL PRODUCTION IN THE KRASNODAR REGION

abstract 1321708021 issue 132 pp. 265 – 276 31.10.2017 ru 0
Based on the analysis of modern production and sales of agricultural products, the main problems of this sphere, the impact of various economic and political phenomena on it, state support and foreign sanctions were studied. The issues of improving the implementation of agricultural products, the direction of development and improvement of the sales management system are considered. The influence of the seasonal factor in the sale of agricultural products producers was established. On the example of the sale of eggs of representatives of small forms of management with the help of the construction of the polynomial trend and the seasonality index, a forecast for 2017 and 2018 is made. The sales activity of the enterprise should directly focus on the current monitoring of the market situation, cooperation with other producers, joint search for partners with the goal of not only short-term cooperation, but also possible conclusion of any long-term contracts taking into account the forecasted sales volume. We have proposed measures to improve the implementation of agricultural products, the direction of development and improvement of the management of sales and storage of products through the establishment of wholesale distribution centres. Various methods for the formation of such centres are indicated. Prospects from the implementation of these projects and possible problems of their creation are explored
153 kb

METHODOLOGICAL APPROACH TO AUDIT CONDUCTING OF PERFORMANCE OF ACCOUNTING POLICY BASED ON STANDARDIZATION

abstract 1321708024 issue 132 pp. 306 – 315 31.10.2017 ru 0
The article presents a methodology for auditing of performance of accounting policy, developed by the authors. Particular attention is paid to the development of an internal standard
346 kb

THE CRIMEAN POULTRY ORGANISATIONS FINANCIAL DEVELOPMENT FEATURES

abstract 1321708036 issue 132 pp. 452 – 463 31.10.2017 ru 0
The Crimean poultry organizations financial development features are researched in the article. The current poultry sector condition in Crimea is analyzed, its main problems are examined. It is observed that a reduction of both head of livestock and poultry products has been taking place for the past years in Crimea; the competition from mainland manufactures has increased due to the lower cost that is offered as their competitive advantage. The financial analysis of four major poultry organizations of Crimea has been conducted, the complex estimation of their financial condition has been given. It is revealed that three of the four analyzed organizations has problems in their financial resources management. There are also the problems that the enterprises handle in the field of liquidity and solvency management. The objective problems that has negative influence on the poultry industry of Crimea are investigated. The conducted analysis has showed that the poultry organizations of Crimea key problems solution requires a comprehensive approach including enhancement of both production processes and financial management methods. The poultry organizations production relations improvement methods are suggested. It is noted that the most significant of them should be the following: technical equipment and technology modernization, feed base arrangement improvement, strategic management, marketing and advertising development. The poultry organizations of Crimea financial management system amelioration areas are considered. The complex of the suggested measures will favor the effectiveness growth of both an individual organization and the industry in whole
285 kb

SYSTEM PARADIGM AS THE BASIS OF CREATION OF AGRO-INDUSTRIAL COMPLEX CONTROLLING SERVICE

abstract 1321708043 issue 132 pp. 518 – 548 31.10.2017 ru 0
System paradigm is discussed conformably to functioning of controlling institution of a large-scale agro-industrial system. Presently the systemacity became the general platform of fundamental and applied, scientific and practical elaborations and projects. Now in the sphere of system researches surge of interest in questions of classification is observed. Apparently, it is connected with accumulation of results of private researches in all areas of this discipline and with inevitable transdisciplinary crossings of their practical applications. So, undoubted intervention of high technologies to the agrarian sphere is observed. The efficiency of this introduction, certainly, depends on coordination of actions of developers of various subject domains. On the basis of the objective analysis it must be noted that in the arsenal of managers, especially foreign ones, there is practically no fundamentally new methods and tools of controlling. So says the executive director of Russian Association of Controllers prof. S. G. Falco. However, promising mathematical and instrumental methods of controlling actively developed in our country. It is necessary to implement them. For example, managers should be used advanced mathematical and instrumental methods of controlling. These methods are based on the modern development of mathematics as a whole - on the system interval fuzzy math. Considered methods are developed in accordance with the new paradigm of mathematical methods of research. It includes new paradigms of applied statistics, mathematical statistics, mathematical methods of economics, methods of analysis of statistical and expert data in management and control. In the XXI century there were more than 10 books issued, developed in accordance with the new paradigm of mathematical methods of research. The systems approach to solving specific applications often requires going beyond the economy. Very important are the procedures for the introduction of innovative methods and tools. In this article we consider the above research results in their interconnection
203 kb

RESEARCH "PLATFORM" OF SYNERGISTIC PREDICTION

abstract 1321708047 issue 132 pp. 581 – 591 31.10.2017 ru 0
The lack of a unified research platform and tools for various sectors of Russian economy, allowing to take into account the specifics of the object of study, significantly slows down and complicates the decisionmaking processes, at the same time thereby reducing their efficiency, which is even more negative in terms of the need of quick decisions of the tasks on import substitution. Scientific essence of the proposed research can be formulated in the form of innovative unified research platform, showing the interrelated causal system components, theoretical and practical, analytical and experimental units, productive activities which are scientifically proven smart products for various sectors of the Russian economy. The constantly changing economic environment makes to answer its idempotent mathematics and information paradigm, theory, methodology. Here it is important to select the structure and rationale of the proposed research mathematical "platform". A new, different but mutually complementary multi-criteria approaches, a set of economic-mathematical models and modern mathematical and instrumental constructs, monitoring, comparison, and generalization of the results is needed. In the article it is shown that the proposed use of instrumentation and mathematical methods represent essentially new base for forecasting of discrete evolutionary processes
171 kb

PECULIARITIES OF THE COST-EFFECTIVE MODEL OF ECONOMIC REALIZATION IN THE IMPLEMENTATION OF THE SOCIAL POLICY OF THE STATE IN THE CONDITIONS OF THE ECONOMIC SESSION

abstract 1321708052 issue 132 pp. 628 – 644 31.10.2017 ru 0
Features of various approaches to formation of social policy in conditions of global economic fluctuations are considered in the article. The authors suggest that the main indicator of effective socio-economic policies at all levels of government; there may be only criteria for social development in society. The article also substantiates the necessity of development of methods of regulation of economic processes in terms of implementation of socio-cost-effective economic model. Theoretical basis cost-effective system consists of postulates on the dual nature of labor and labor theory of use-value (utility). The concept of the economic model proposed envisages humanization of socio–economic life. The differences in the models of "costly" and "creative" time are also considered and identified in the study. The authors concluded that the main factor of increase of efficiency of social labor becomes the constant growth of the real income of labor at constant cost reduction abstract. The results of the study can be the basis for the formation of a new system of public policies that enhance the welfare of the population and to create effective socio-economic planning model that may be particularly important in solving problems of social policy of Russia in conditions of global economic downturn
135 kb

MODERN CONCEPTS OF MANAGERIAL ACCOUNTING

abstract 1321708054 issue 132 pp. 655 – 665 31.10.2017 ru 0
In modern conditions managerial accounting through its functions acts as the main information base of the organization internal activity management, its strategy and tactics. In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of analyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management. The special significance in these conditions belongs to search of the measures directed to decrease in level of expenses as the major means on ensuring competitiveness of the organization. Now managerial accounting is a component of an enterprise management system. To the theory and practice of managerial accounting it is paid much attention. Among foreign scientists works of such authors as: R.L. Akoff, To Drury, Ch. Horngren, D. Midlton, B. Rein, R. Antony, D. Higgins, etc. are the most known. It is possible to distinguish from the Russian scientists whose works are devoted to the organization and methodology of account: M.A. Vakhrushina, V.B. Ivashkevich, V.E. Kerimov, G.M, Lisovich, S.A. Nikolaeva, V.D. Novodvorsky, V.F. Paly, L.I. Horuzhy, etc. In this article authors have defined the main objectives of managerial accounting
217 kb

TRENDS AND PROBLEMS OF PEASANT FARMS DEVELOPMENT

abstract 1321708055 issue 132 pp. 666 – 684 31.10.2017 ru 0
The study considered production and social nature of peasant farms, stages of their evolutionary development to modern farming facilities. In addition, the data of peasant farms development in the Krasnodar region is presented, as well as the dynamics and structure of expenses and income in peasant farms, distinctive features and legal aspects of functioning of peasant farms from 1990 to the present time. We have noted contradictions in the legislation on farmers as special organizational-legal form of production in agriculture. Much attention is paid to the problem of land shortage, additional acquisition of land leases, the shortcomings in the lease and use of land shares are highlighted. We have proposed measures to improve the effectiveness of peasant farms activities, the development of inter-farm cooperation, small businesses in agriculture, information and consulting services as well as wholesale and logistics centers in the region
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