Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
AGRIS logo UlrichsWeb logo DOAJ logo
Search by author's name Search by title
Sort by: Date Title Views
0 kb

OUTSOURCING AS AN EFFICIENT TECHNOLOGY FOR CONSOLIDATION OF CAPITAL PARTNERS OF THE CORPORATION

abstract 1081504097 issue 108 pp. 1329 – 1351 30.04.2015 ru 0
The article examines the traditional concept of outsourcing from the perspective of the characteristics of a public Corporation of the knowledge economy and building competitiveness. The author notes essential narrow interpretation of traditional outsourcing and examines a new, broader understanding of how the mobilization of intellectual and human capital, third party outsourcers for the benefit of the Corporation. Formation of the sector of the knowledge economy in Russia actualizes the importance of joint and coordinated problem solving connections intellectual, human and other intangible capital partners, who are provided with a number of activities as part of the mega business process associated with the production of intellectual goods and services. According to the authors, the development of outsourcing leads to a network form of business organization and mega business process is transformed into a network conglomerate, the capital of which is "adapting" to each other with the formation of a harmonious configuration of material and immaterial capital. Such configuration of capital we call capitulorum, as a new instrument for the realization of development strategy
0 kb

A PRIORITY ISSUE IN THE COST-EFFECTIVE USE OF FOOD AS AN ELEMENT OF MATERIAL RESOURCES WHEN GROWING YOUNG CATTLE IN THE KRASNODAR REGION

abstract 1241610093 issue 124 pp. 1415 – 1427 30.12.2016 ru 0
Economic efficiency of raw material resources use in the subsector of dairy cattle breeding of livestock branch while cultivating of young growth in agricultural production in Krasnodar region is the most priority activity of economic entity. In the conditions of economic crisis the question of the cost and qualitative components connected with purchase and domestic manufacturing of material and raw resources to use while cultivating of young growth of cattle in the dairy subsector of cattle breeding is especially actual. This article brings up some issues related to the economic efficiency of the nutritive base for young cattle growing, determination of food structure and its proportion in the total expenses at the purchase of forage for cattle. The research has been carried out on the base of a particular agricultural organization and a set of economic entities situated in the central zone of the Krasnodar region. Some ways of forage supply in the organization under research are considered in this article in the framework of the Government program on promotion of import substitution in agriculture in the 2014-2015. On the basis of the conducted studies the priorities for improving economic efficiency in the use of food supply as one of material resources of the economic entity are identified as the material resources of economical entity
632 kb

MODELS AND METHODS OF EVALUATING TECHNOLOGIES OF AGRICULTURAL PRODUCTION (ON THE EXAMPLE OF CROP PRODUCTION): SOFTWARE IMPLEMENTATION AND MAIN RESULTS

abstract 1341710104 issue 134 pp. 1293 – 1321 29.12.2017 ru 79
Production and processing of grains formed in the national economic system of the country a number of cereals-governmental sectors, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and role of the grain as a commodity in the state economy can not be overestimated. This product is totally liquid, which has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortage was covered by imports. According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article deals with the process of developing a complex of mathematical models and methods for evaluating alternative technologies for agricultural production (using the example of crop production), their software implementation, and the main scientific results of the project
419 kb

COGNITIVE ANALYSIS AND MODELING OF THE STAGES OF THE LIFE CYCLE OF ORGANIZATIONS IN THE PROCESS OF DEVELOPING ORGANIZATIONAL STRUCTURES

abstract 1341710105 issue 134 pp. 1322 – 1339 29.12.2017 ru 92
The article substantiates the necessity to use factors that trigger development mechanisms and describe risks at various stages of the organization's life cycle in the process of developing organizational structures for such large social and economic systems as corporate integrated structures characterized by the presence of diverse organizations in their structure. A comparative analysis of approaches to the description of the life cycle was conducted, as a result of which it was determined that L. Greiner's model is incomplete (it describes only the stages of development), and I. Adizes' model contains a blurred system of factors. To solve the problems, the model of I. Adizes was chosen as the basic approach and the characteristics of the stages of the life cycle of the organizations are selected. To formalize the factors that trigger the development mechanisms and describe the risks at various stages of the life cycle of organizations, a cognitive analysis and modeling apparatus was chosen and a corresponding methodology was developed. The implementation of the methodology is represented by the example of the first stage of the organization's life cycle ("Courtship"), which resulted in the compilation of a list of factors, their mutual influence on each other, the type of communication, and the cognitive model. Analysis of the cognitive model allowed us to determine the key factor that has the greatest impact on the transition to the next stage of development
119 kb

ENVIRONMENTAL BASICS OF HEALTH TOURISM DEVELOPMENT

abstract 1341710069 issue 134 pp. 845 – 852 29.12.2017 ru 94
The article shows the economic significance of rational usage of natural resources for the benefits of population. The peculiarities of the three types of tourism are expressed: ecological, natural and short. The article proposes the modernization of tourism infrastructure considering the energy efficiency of buildings, consumption of "green energy" and organic agriculture, environmentally safe recycling of municipal solid waste. Such modernization provides a condition for the development of wellness and recreation of all types. The article shows the link between tourism and the improvement of the tools for cleaner production and taxation. It gives the analysis of the characteristics of the formation and use of the tourism resource rents as part of the restructuring process of taxation
232 kb

TO THE QUESTION OF THE REGULATING ROLE OF THE STATE IN LAND RESOURCES OF AGRICULTURAL PURPOSE

abstract 1341710087 issue 134 pp. 1066 – 1082 29.12.2017 ru 96
The purpose of this article is an evolutionary analysis of the regulatory role of the state land resources in the agrarian sphere of Russia; researches have been carried out on the use of agricultural land in the period of economic transformation, problems are identified both at the federal and the territorial level of the subject of the Russian Federation. Recommendations for solving the identified problems are suggested
166 kb

OPPORTUNITIES OF REGIONAL AGRICULTURE IN IMPORT SUBSTITUTION

abstract 1311707024 issue 131 pp. 233 – 247 29.09.2017 ru 98
The problems of import substitution, resource features of the agrarian economy, through which you can generate significant competitive advantage, are discussed. It is noted that low abroad interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is noted that our region has the most effecting rural industrial structure, the best country’s climate, enlarged crop rotation, cheap labor resources, extensive experience in agribusiness. It is proposed to perform a set of measures to reduce systemic risks in agribusiness
135 kb

MODERN CONCEPTS OF MANAGERIAL ACCOUNTING

abstract 1321708054 issue 132 pp. 655 – 665 31.10.2017 ru 98
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
149 kb

METHODICAL RECOMMENDATIONS ABOUT ACCOUNTING OF REVALUATION OF FIXED ASSETS IN THE CONDITIONS OF REFORMING OF NATIONAL STANDARDS OF FINANCIAL STATEMENTS

abstract 1291705044 issue 129 pp. 508 – 520 31.05.2017 ru 99
The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
222 kb

PROVIDING WITH INFORMATION, KNOWLEDGE AND COMPETENT PERSONNEL - THE MAIN FACTORS OF SUCCESS OF A MODERN ORGANIZATION

abstract 1301706072 issue 130 pp. 982 – 992 30.06.2017 ru 99
The main factors of success of the modern organization, which are defined in this article - information, knowledge, competent personnel. The signs of classification of information streams in the organization are selected. It is proved that information which is available in turnover of the organization is important for effective activity of the organization, realization of its purposes and tasks. Administrative process is impossible without reliable and objective information, as information is a basis of the solution of all administrative tasks. Requirements to administrative information are defined. The main interrelations of use of knowledge in the organization on the foundation of basic competences are established. Work with innovations in a personnel management system is described. The role of personnel in creation of the competitive organization is investigated. Innovative platforms are determined by an effective way of increase in activity of personnel. The innovative control system of personnel from the point of view of introduction of innovations in activity of personnel is a main purpose of such system. The innovative system promotes providing the organizations by personnel, which constantly generate the ideas for the benefit of firm, effective use of their intellectual capital, professional and social development of personnel for the benefit of workers, the organizations and societies. The effective combination of useful information, innovative knowledge and competent, innovative personnel in the organization will allow it to raise the level in the market, to increase the competitiveness and to increase the income
.