Scientific Journal of KubSAU

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

BASIC THEORETICAL APPROACHES TO ASPECTS OF FORECASTING FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS

abstract 0971403076 issue 97 pp. 1083 – 1093 31.03.2014 ru 1758
In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods
161 kb

THE PREDICTION OF FINANCIAL CONDITION OF AGRICULTURAL COMPANIES USING DISCRIMINANT RATING EXPRESS MODEL

abstract 0971403077 issue 97 pp. 1094 – 1106 31.03.2014 ru 1734
Predestination of the prospects of financial activities of businesses today is a necessary and widely used management tool in order to increase the investment attractiveness, as well as to strengthen the financial position, solvency, business activity and profitability of agrarian organizations
134 kb

TOURIST DESTINATION: CHARACTERISTICS AND STAGES OF DEVELOPMENT

abstract 0971403082 issue 97 pp. 1159 – 1169 31.03.2014 ru 1708
The article considers the essence of the concept of a tourist destination, as an element of the tourism system. We have identified the types of destination, the main characteristics and stages of development in conditions of growing competition
121 kb

TRENDS IN THE DEVELOPMENT OF FOOD MARKETS IN THE CONDITIONS OF GLOBALIZATION

abstract 0961402011 issue 96 pp. 130 – 139 28.02.2014 ru 1262
In the article we show the results of researches of formation of the system of mathematical models and building the estimates of the development of food markets globally in the context of globaliza-tion with their help
947 kb

TECHNIQUE OF THE ASSESSMENT ЩА INVESTMENT APPEAL OF INNOVATIVE PRO-JECTS IN GRAIN PRODUCTION

abstract 0961402014 issue 96 pp. 164 – 183 28.02.2014 ru 1678
We have presented a technique of evaluation of in-vestment appeal of innovative projects in grain pro-duction in a way of innovative development of the meso-level, on the basis of the calculation of the inte-gral and the reference levels, and the assessment of innovation and investment projects, using a multicrite-rion approach
255 kb

METHODOLOGICAL ASPECTS OF EFFECTIVTNESS OF USE OF LAND RESOURCES OF AGRICULTURAL PURPOSES

abstract 0961402020 issue 96 pp. 270 – 284 28.02.2014 ru 1478
There were systematized the indicators of assessment of land resources effectiveness of agricultural purpose in the article. There were offered the additional impact indicators and net profitability of hectare points calculated with the account of qualitative characteristics of land resources
138 kb

METHODOLOGICAL APPROACHES TO THE VALUATION SYSTEM FORMATION OF THE INNOVATION PROCESS EFFICIENCY IN THE ORGANIZATIONAL AND ECONOMIC SYSTEMS

abstract 0961402023 issue 96 pp. 310 – 323 28.02.2014 ru 1412
Aspects of theoretical and methodological approach to the valuation of the innovation processes in organizational and economic systems are considered. Criteria for efficiency estimation of innovation processes, reflecting the dynamics of quality characteristics and their transition to the quantitative valuation are suggested in this article
125 kb

CORPORATE CONTROLLING: DEFINITION, SUBSTANCE AND TASKS

abstract 0961402029 issue 96 pp. 399 – 411 28.02.2014 ru 1175
The article provides the definition of corporate controlling as a management category, defines the substance of objects and subjects of corporate controlling and classifies the functions of corporate controlling in accordance with particular business needs
119 kb

EFFECTIVENESS OF LAND’S USE BY AGRAR-IAN SECTOR’S ORGANIZATIONS OF THE KRASNODAR REGIO

abstract 0961402031 issue 96 pp. 424 – 433 28.02.2014 ru 1457
The article describes the dynamics of the distribution of agricultural land, calculated economic indicators of efficiency of their use by agricultural organizations of the Krasnodar region. Proposals to improve the effi-ciency of land use have been made
206 kb

LEGAL BASES AND FEATURES OF TAX ACCOUNTING OF LEASING OPERATIONS

abstract 0961402033 issue 96 pp. 444 – 471 28.02.2014 ru 1334
In article the economic essence and need of leasing transactions, contract and legal aspects of the leasing relations and feature of their taxation at the lessor and the lessee are in detail considered
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