Scientific Journal of KubSAU

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

ANALYSIS OF SHORT AND LONG TERM COMPETITIVE CAPABILITIES OF SUBJECTS OF SMALL BUSINESS ENTITIES

abstract 0961402079 issue 96 pp. 1167 – 1178 28.02.2014 ru 1238
The article considers the prospects for development of small enterprises, and held strategic SWOT - analysis of internal and external factors
138 kb

ANALYSIS OF STAFFING OF THE HEALTH INDUSTRY OF THE KRASNODAR REGION

abstract 1281704043 issue 128 pp. 591 – 600 28.04.2017 ru 590
Health protection of the population is one of the foundations of the constitutional system of Russia. The right of everyone to health care and medical care is enshrined in the Constitution of the Russian Federation (Article 41). This right is ensured by providing citizens with free medical assistance in state and municipal health care institutions, financing federal programs for protecting and promoting public health, implementing measures for the development of state, municipal, Private health systems. The quality of medical care depends on such factors as the material and technical base and the financial and economic conditions of the activities of medical organizations, the activities of public authorities in the field of health care, and the optimality of the use of resources. However, first of all, the quality of medical care is determined by the level of staffing of medical institutions, professional training and qualification of specialists. In the coming years, one of the strategic tasks of the Ministry of Health of Russia is to improve the quality of managerial personnel: the chief physicians of medical organizations, specialists in the fields of quality management, drug provision and financial and economic management. Until 2018, it is planned to conduct a large-scale upgrading of the managers who supervise financial and economic activities in medical organizations of all the constituent entities of the Russian Federation working in the MHI system
277 kb

ANALYSIS OF THE ACTIVITY OF KRASNODAR ORGANIZATIONS IN THE CONTEXT OF LABOR RESOURCES

abstract 1121508074 issue 112 pp. 1023 – 1033 30.10.2015 ru 1036
Currently, execution of works on the analysis of labor and wages determine the competitiveness of any business entity. In addition, a sufficient supply of qualified human resources organization and a high level of productivity are essential to increase production. Human resources of a company mean a collection of various professional and qualification groups involved in the company and included in its payroll. The payroll includes all the employees hired, connected with the main and with extra activities of the company. Personnel structure or staff of the company and its changes has certain quantitative, qualitative and structural characteristics, which can be a smaller and more reliably measured and recorded using relative and absolute terms. Efficient use of labor resources is the most important economic concept that characterizes the effectiveness of labor resources; expressed in the achievement of maximum effect with minimum cost of labor and is measured as the ratio of benefits to cost of living labor in all spheres: in the sphere of material production in the non-manufacturing sector, in the public, private and collective production
175 kb

ANALYSIS OF THE ARCHITECTURE OF A HEALTH CENTRE: SWOT ANALYSIS

abstract 1091505031 issue 109 pp. 528 – 540 29.05.2015 ru 1144
The article conducts a SWOT analysis of medical center. This is the first stage of the method of system analysis of enterprise architecture. According to the method of analysis we have identified strengths, weaknesses, opportunities and threats. We have evaluated opportunities, threats, strengths and weaknesses. Calculated the resulting matrix of the SWOT analysis. The calculations were performed using the software product "extended SWOT matrix 1.0". Conclusions and recommendations for the use of the strengths of the organization to overcome the possible threats were given for the use of opportunities to strengthen the weaknesses of the organization, namely the organization needs to develop a strategy that allows you to use factors such as the availability of electronic patient card and the electronic schedule of the doctors at the center for threat neutralization "of the Deterioration of service quality". That is, clients must be satisfied in the future by the lack of delay in the issue of an appointment and receive a personal card. However, only one SWOT analysis is sufficient to build accurate conclusions and business decisions, and it is therefore necessary to use such methods of analysis, ABC analysis, and analysis of competition porter and segmentation of the consumer market
140 kb

ANALYSIS OF THE BUDGETARY SYSTEM OF THE KRASNODAR REGION AS A KEY ELEMENT OF THE REGIONAL FINANCIAL SYSTEM

abstract 1101506089 issue 110 pp. 1341 – 1351 30.06.2015 ru 1094
Official statistics and information as well as the results of the modern researches in the field of finances and budgetary process were used in the given article. The aspects of forming the budget system as a key element of regional financial system were singled out. We examined the institutional peculiarities and modern tendencies of the development of budget system of the Krasnodar Region between 2009 and 2013. There are some positive characteristics: relative diversification of sources of tax yields, high diversification of portfolio of debentures, low level of interest payment for debt service, balanced system of debit. Some negative aspects were revealed: significant deterioration of balance sheet figures, reduction of self-financing ratio for the given period, high budget deficit, gap between the dynamics of small enterprises development and the budget expenditures size for support of small and medium-sized businesses. Taking into account that along with the Russian economy, the economy of the Krasnodar Region slows down, there will hardly be a significant rise of tax revenue to the budget system of the region. That’s why, modernization of the budget system of the region must be connected with the development of the financial management quality at all the levels of budget system: target and effective flow of funds for the social sphere, fight against shadow economy, increase of return for the use of property such as privatization, optimization and effectiveness of budget expenditures
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 285
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
184 kb

ANALYSIS OF THE COMPLEX AREA DEVELOPMENT PROJECTS IN THE RUSSIAN FEDERATION

abstract 1281704035 issue 128 pp. 474 – 489 28.04.2017 ru 300
The article deals with the problem of realization of complex projects in the Russian Federation. A detailed analysis of the impact of integrated projects was carried out for the main parameters: the territorial and legal basis, the number of completed projects, the volume of attracted investments in the region, the volume of revenues of the project participants. According to the analysis of positive and negative practices of the implementation of complex projects in the regions with the highest gross regional product the Russian government recommended to pay attention to those complex projects that work "in the result", encouraging them, giving more preferences and privileges for investment and development of the territory as a whole. Some projects that are not only ineffective, but also bear the losses, should be reduced funding and in some cases to focus on their closure. As a result, it was concluded in part that the regions, which initially have a favorable socio-economic environment and the necessary infrastructure are more attractive to investors, and, naturally, more effectively develop. In such regions more residents come, due to which new jobs, growing the economy, increasing the gross regional product
159 kb

ANALYSIS OF THE DEVELOPMENT OF VERTICAL COOPERATION IN SMALL AGRARIAN FARMING

abstract 1211607024 issue 121 pp. 525 – 538 30.09.2016 ru 477
Availability of cooperation in the field of processing, storing, crediting and selling channels is the key to further successful development of subjects of small agrarian farms. It is shown, that modern cooperation allows creating 1-st level agricultural consumer cooperatives at the district level. Based on the region level, the 2-nd level Unions of cooperatives are being formed. The 3-rd level cooperatives may also appear on the Federal level or the level of Federal districts. The authors give the dynamics of financing of regional target programs of development of agricultural credit and sales cooperation in the Krasnodar region. Today, the province operates a two-level system of consumer agricultural cooperatives with the regional Guarantee Fund, which is supporting their development. The main aim of the Guarantee Fund is to ensure access of small farms to financial and material resources. For the 1-st level cooperatives, the Fund provides the possibility of further development and allows adding on 1 ruble of budget support additionally 9.1 credit ruble. Analysis of economic activity of subjects of small farming has showed that improving of the availability and timeliness of accessing loans from agricultural credit consumer cooperatives for the purpose of production of gross amounts volume and production profitability of agricultural products. Moreover, the development of the practice of multi-level cooperation as condition is to improve the functioning of small agricultural farms, their credit new loan program and product distribution are illustrated
2275 kb

ANALYSIS OF THE EFFICIENCY OF THE ORGANIZATIONAL STRUCTURES OF CONTROL SYSTEMS OF THE REGIONAL CONSUMER COOPERATION

abstract 0931309029 issue 93 pp. 437 – 454 30.11.2013 ru 1548
In this article we have presented the results of the research of submission and evaluation of organizational structures of control systems based on the theory of mass service
1241 kb

ANALYSIS OF THE FINANCIAL AND ECONOMIC CONDITION OF THE COMPANIES OF THE BUILDING BRANCH OF THE KRASNODAR REGION USING THE FINANCIAL EXPERT PROGRAM

abstract 1081504062 issue 108 pp. 860 – 871 30.04.2015 ru 996
In the article we describe the created automated software complex called “Financial expert” allowing to carry out a financial and economic assessment of the company on the basis of such models as Altman in various options, Springate, Taffler, 2 factor analysis, discriminant analysis, ratio analysis, fuzzy - set analysis method condition of the enterprise and neural network technology. The developed automated complex was created for the analysis of the condition of companies; it can be implemented in the Russian Federation and is used at the solution of problems of an assessment, the analysis and diagnostics of a financial and economic condition of companies. Using the "Financial Expert" software complex in the article we have examined the enterprises of the construction branch of the Krasnodar region (data taken from 2010 to 2012), the comparative analysis of different models and methods was also carried out. It was found that the classical model implemented by Western companies (Altman, Taffler, Springate) in less than 50% of cases gave the correct result, whereas the one that was adapted for Russian enterprises (R-accounts model) gave reliable results in 63% of cases. From the models and the methods proposed by the author, the weakest one was the method of cluster analysis, 75% of the remaining models showed a higher percentage of certainty
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