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
606 kb

SOFTWARE TOOLS TO ANALYZE THE REGION'S CREDITWORTHINESS

abstract 1041410106 issue 104 pp. 1510 – 1519 30.12.2014 ru 1411
This article is a continuation of [1, 2] and is devoted to the description of a program complex "Region-Credit" for the assessment of financial stability, economic development, credit, socio-economic status and investment attractiveness of Russian regions. The article is an example of a comprehensive credit analysis, socio-economic status and investment attractiveness of Krasnodar Region for the period from 2008 to 2014 with the help of a program complex "Region-Credit", whose results are compared with peer review rating agency AK&M
277 kb

SOLIDARY INFORMATION ECONOMY - THE ECONOMY WITHOUT MARKET AND MONEY

abstract 1131509030 issue 113 pp. 388 – 418 30.11.2015 ru 802
We are developing a new organizational-economic theory - solidary information economy, based on the views of Aristotle. The name of this theory has changed over time. Initially, we used the term "nonformal information economy of the future", and then began to use the term "solidary information economy." In connection with Biocosmology and neo-Aristotelism preferred is an adequate term "functionalist organic information economy. Further development of our theory is the subject of this article. We begin with a brief review of the economic views of Aristotle and the basic ideas of solidary information economy. Then are substantiated the withering away of the Family, Private Property and the State. We discuss the evolution of money - from gold coins to IOUs and conventional units of circulation. We prove that the market economy has remained in the XIX century and the mainstream in modern economic science - justification of insolvency of a market economy and the need to move to a planned system of economic management. We examine the impact of ICT on economic activity. We develop the approaches to decision-making in the functionalist organic information economy. On the basis of modern decision theory (especially expert procedures) and information-communication technologies earthlings can get rid of chrematistics and will understand the term "economy" according to Aristotle
249 kb

SOLIDARY INFORMATION ECONOMY AS THE ECONOMIC COMPONENT OF THE STATE IDEOLOGY OF RUSSIA

abstract 0981404053 issue 98 pp. 704 – 729 30.04.2014 ru 1226
As the economic component of state ideology of Russia we offer a solidary information economy. We have analyzed its main ideas and justified its use as a basic organizational-economic theory instead of “economics”. According to the solidary information economy the modern information technology and decision theory allow, based on the “open network society”, to build information and communication system designed to identify the needs of people and the organization of production in order to meet them
342 kb

SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)

abstract 1271703044 issue 127 pp. 651 – 673 31.03.2017 ru 499
In this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant
137 kb

SOME ASPECTS OF INFORMATION OF SECURITY INVESTMENT AND INNOVATION ACTIVITY OF AGRICULTURAL ORGANIZATIONS (IN THE CASE OF THE CHECHEN REPUBLIC)

abstract 0781204063 issue 78 pp. 796 – 805 30.04.2012 ru 1872
The article deals with the improvement of information management investment and innovation in agricultural organizations
145 kb

SOME ASPECTS OF PERFECTION OF THE STATE BASIC INSTRUMENTS OF THE DO-MESTIC GRAIN MARKETS INDICATIVE REGULATION

abstract 0470903003 issue 47 pp. 38 – 50 31.03.2009 ru 3634
The article reflects the directions of perfection of the state basic instruments of the grain market indicative regulation: preferential crediting, taxation and insurance, techniques leasing and intervention operations
227 kb

SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS

abstract 1301706036 issue 130 pp. 480 – 495 30.06.2017 ru 300
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
231 kb

SOME ASPECTS OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF CASH FLOWS

abstract 1241610051 issue 124 pp. 790 – 798 30.12.2016 ru 518
The article is based on the concept of forecasting cash flows, there are examples of tabular processor Microsoft Excel when you select the curve of prediction based on the comparison of the value of the reliability of the approximation of the selected models
229 kb

SOME PROBLEMS OF SOCIALECOLOGICAL MANAGEMENT IN MODERN ECONOMY

abstract 1051501004 issue 105 pp. 67 – 93 30.01.2015 ru 858
Classical economic textbooks assume that the effect of a particular company on the environment is infinitely small, in particular, that resources required for an industrial firm are available, and it's only the price to be paid for their involvement. For a large corporation, the situation is quite different. It converts the environment by means of its activity. Objectively existing resource limits are become important. The effects are increased when we consider the economy as a whole thing. Therefore, we have the obvious need for careful consideration of management problems in the real process of interaction between the economy, society and environment. This article is devoted to some approaches to this consideration. We have demonstrated that the economy is the servant of society. In all the economical developed countries in the twentieth century the role of the state in the economy has been increased in 3-5 times. We have discussed the influence of the modern ecological situation on the economy and management. In particular, we predict the end of private enterprise in the classical meaning. We examined the social-ecological aspects of management of the state and personnel of the firm. Discussion of Russian problems we begin with an analysis of the dynamics of the main economic and demographic indicators of Russia, including the total fertility rate in Russia. The system of scenarios of population projections for the period up to 2050 shows the inevitability of significant reduction in the Russian population (in the absence of intensive management actions). We describe two basic scenarios of solving socio-ecological conflicts
185 kb

SOURCES OF FORMATION OF A WORKING CAPITAL OF INDUSTRIAL ENTERPRISES

abstract 0681104025 issue 68 pp. 279 – 295 28.04.2011 ru 1945
In this article, classification of sources of formation of a working capital which takes into account the most important attributes of ordering is submitted and can be applied together with the considered method of estimation sources on a degree of elasticity, during planning the general strategy of development of enterprise
.