Scientific Journal of KubSAU

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

TRANSFER TO THE SIMPLIFIED TAXATION SYSTEM AS A WAY OF OPTIMIZATION TAXATION OF ECONOMIC ACTORS

abstract 0971403072 issue 97 pp. 1019 – 1032 31.03.2014 ru 1771
This article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
288 kb

HISTORY OF TAX ACCOUNTING FOR UNIFIED AGRICULTURAL TAX

abstract 0991405086 issue 99 pp. 1243 – 1256 30.05.2014 ru 1771
This article presents the results of research of the historical aspects of the formation and development of tax accounting on a single agricultural tax. We have formulated the stages of historical development of taxation of agricultural producers and described each period of evolution of the unified agricultural tax with the legal and regulatory framework. We have also presented the conclusions about the advantages and disadvantages of this mode of taxation
113 kb

STRATEGY AND METHODS OF ENGAGING OF INVESTMENT RESOURCES AT MUNICIPAL LEVEL

abstract 0741110044 issue 74 pp. 520 – 529 30.12.2011 ru 1772
The article deals with methods of engaging of investments and strategies for their use at the municipal level. In the article, some aspects of engaging of investments and possibility of their use are allocated. The example of an investment policy of “municipal union of the city of Kazan” in engaging of investment resources is resulted
263 kb

ECONOMIC JUSTIFICATION OF THE USE OF THE LINE OF RECIRCULATION AT THE HEAD MELIORATIVE PUMP STATIONS

abstract 0831209020 issue 83 pp. 269 – 279 30.11.2012 ru 1773
In the provided article, the economic justification of the use of the line of recirculation at the head meliorative pump stations is considered. The purpose of economic calculation is to compare the work of one unit in various operational options. According to the results of the calculations, the main conclusions are drawn
144 kb

POSSIBILITY OF TRANSITION TO INFLATION TARGETING IN RUSSIA: FACTORS OF LIMITING

abstract 0751201040 issue 75 pp. 501 – 510 27.01.2012 ru 1776
The article considers the conditions necessary for the introduction of inflation targeting regime of the Russian economy, the actions taken to meet these conditions, the factors limiting Russia's transition to inflation targeting, and the results have been achieved towards the implementation of inflation targeting in Russia
190 kb

THE EVALUATION OF THE QUALITY OF THE REPORTS ABOUT THE FINANCIAL RESULTS OF THE AGRICULTURAL ORGANIZATION PERFORMANCE

abstract 0761202021 issue 76 pp. 246 – 264 29.02.2012 ru 1783
There is one evaluation of the criteria of the modern reporting quality of financial results of agricultural organizations in this issue. Several suggestions to improve it and increase its usefulness to users were made
742 kb

IMPROVEMENT OF THE FOOD SUPPLY OF THE RUSSIAN ARMY IN MODERN CONDITIONS

abstract 1101506107 issue 110 pp. 1628 – 1654 30.06.2015 ru 1783
Leadership of the Ministry of Defense in 2013 almost fully completed the process of catering service for the Army transition to outsourcing. Thus a function of food supply has been almost entirely transferred to commercial organizations. In view of the aggravation of geopolitical situation around Russia's borders army must be ready for combat operations in local wars, military conflicts and peacekeeping operations, which at any moment can be provoked by enemies in conflicts in dangerous areas. Accordingly to the full and timely food supply in the military units and institutions in special operations the food service of the Russian army should be prepared as well. In this article we have reasoned and substantiated proposals for reforming the existing system of food supply of the Russian army with the objective of increasing the capabilities of the system under the action of the Russian troops in the conditions of local wars, armed conflicts and in peacekeeping operations. Their practical implementation will allow a significant restructuring of the modern system of food supply of the Russian army to eliminate the dependence of the action or inaction of the outsourcing companies operating on the market of food supply troops in special operations, as well as during major trainings
189 kb

USING OF MULTIPLIER ANALYSIS AND ADDITIVE RATING APPROACH IN ORDER TO ASSESS THE FINANCIAL CONDITION OF AGRARIAN ORGANIZATIONS

abstract 0771203042 issue 77 pp. 462 – 480 30.03.2012 ru 1785
With limited time of acceptance management decisions, express methods of express - analysis model of risk of bankruptcy have received the greatest distribution. There are further action related to the choice of strategy and tactics of the organization is depended of correct getting method of analysis. The results of the study showed, that existing methods are not able to take into account peculiarities of the agricultural sector: a large share of stock, mobile, relatively low return on sales, seasonality of production and not recommended for use
114 kb

RESEARCHES OF ECONOMIC EFFICIENCY OF USE OF LAND RESOURCES AND WATER RESOURCES

abstract 0611007013 issue 61 pp. 143 – 152 24.09.2010 ru 1789
In the article questions of full and highly productive use of irrigation land reserves are considered. The giv-en problem can be solved at complex realization of building of irrigating systems, development and ra-tional use of irrigated lands, accurate interaction of exploitation of system, namely an irrigation and farm-production
126 kb

ASSESSMENT OF THE PROBABILITY OF BANKRUPTCY OF AN AGRO-INDUSTRIAL COMPLEX COMPANY

abstract 0891305068 issue 89 pp. 1008 – 1019 29.05.2013 ru 1789
The article presents the practice of application and the analysis of the results of using domestic and foreign techniques of an assessment of probability of bankruptcy at the company of agro-industrial complex
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