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
412 kb

THE AUTOMATED SUBSYSTEM FOR ADVERTISING BUDGET PLANNING

abstract 1201606013 issue 120 pp. 223 – 238 30.06.2016 ru 477
The article describes the structure, the algorithm and the example of using of an automated subsystem for advertising campaign budget planning. This subsystem enables automated distribution of funds allocated for the advertising budget, by types and items of promotional activities, taking into account the effectiveness of a particular kind of advertising, as well as the seasonal changes on individual expenses items. The article substantiates the relevance and the need for the development and testing of the subsystem described by the example of "Kairos" Ltd
382 kb

THE AUTOMATED SUBSYSTEM FOR PLANNING BUDGET OF INCOMES FOR THE STAVROPOL BRANCH OF PJSC "ROSTELECOM” COMPANY

abstract 1201606012 issue 120 pp. 209 – 222 30.06.2016 ru 551
The article describes the structure and the example of using automated subsystems, which can be used in telecommunication companies for the most efficient process of automation of office staff related to budget planning, which includes monitoring and planning of incomes, earned whereby customers of various branches and segments. After analyzing the business processes of the research object - groups of operational planning of the Stavropol branch, as well as the evaluation of existing approaches to solving the problem of income planning, it was concluded that it’s necessary to develop an automated subsystem. According to the instructions of the corporate center, while planning the budget, the staff must use a technique of planning and control of budget revenues, implying a partition total planned revenue for each branch income from different segments, followed by separation of each group income by services and articles, as well as a formulation of the work plans for managers who deals with large and small customers. The results can also be used to make recommendations on the formulation of individual plans for sale-managers, on further areas of cooperation with customers, the MRB and the CC based on the analysis and evaluation of divisions of the organization’s KPI
119 kb

THE BASIC ASPECTS OF THE ANALYSIS OF POTENTIAL OF POWER SAVINGS IN THE INDUSTRY

abstract 0771203056 issue 77 pp. 647 – 656 30.03.2012 ru 1428
In the article, power savings possibilities in the basic industries are considered. The basic directions of increase of power efficiency of industrial production are formulated
153 kb

THE BASIS OF CLASSIFICATION OF INCOME AND EXPENSES FOR THE PURPOSES IN THE REPORT ON FINANCIAL RESULTS

abstract 1211607080 issue 121 pp. 1300 – 1310 30.09.2016 ru 706
The statement of financial performance is one of the main forms of accounting (financial) statements of commercial organizations. The main goal is to provide quality information useful to the interested user to evaluate the effectiveness of activity of an economic subject. Due to the fact, that this reporting form provides information about such objects of accounting as income and expenses, its formation is governed by PBU 9/99 "Incomes of organization" and PBU 10/99 "Expenses of organizations". Credentials standards, in turn, provide opportunities for the professional judgment of the accountant in establishing the classification criteria of income and expenses for presentation purposes in the statement of financial performance. The implementation of the judgment in this case will determine the level of usefulness of the report to the interested user. The study of the totality of possible approaches to the classification criteria of income and expenses for presentation in the statement of financial results has enabled to conclude that the professional accountant's judgment in this case must take into consideration such factors as the type and extent of activity of an economic subject, the regularity of occurrence of incomes and expenses, as well as their relationship
170 kb

THE CHARACTERISTICS AND THE TRENDS OF DEVELOPMENT OF THE REGIONAL HOUSING MARKET

abstract 1201606016 issue 120 pp. 265 – 281 30.06.2016 ru 1069
It is proposed to differentiate the housing by the various qualifying characteristics, including ways of conducting transactions on the primary and secondary markets, organized and unorganized; in and out of the exchange markets. The signs of the functional purpose of the housing market are systematized, the composition of market participants are detailed. The author provides the statistical information on the key participants in the regional housing market, and the main investors in this market, indicating areas of interest. As investors, in the local housing market are considered: the organs of management of state property, municipal property, civil persons, legal entity, organizations, physical and legal foreign persons, and other participants in housing projects. It is noted that in practice, the greatest distribution was achieved by the following forms of participation in the construction: equity, the issuance of securities to attract investors, banking and mortgage lending. Than, this practices are analyzed, and the advantages of each of these systems are systematized. There is also a system of performance indicators of the regional housing market, consisting of three groups: volumes of housing construction, the cost and availability of housing. For the third group, it is proposed to add the housing affordability index for which the method of its calculation is shown. The simplicity of the recommended approach allows to carry out operative calculations in the practice of construction with determination of affordability of housing for certain categories of population based on its income, at all regional housing markets. The economic essence of this indicator characterizes the ratio of the market price of housing and the income level of the population. The retrospective and prospective trends of development of regional housing policy are shown
291 kb

THE CHARACTERISTICS OF THE REPRODUCTIVE PROCESS IN AGRICULTURE OF THE STAVROPOL REGION

abstract 0861302023 issue 86 pp. 324 – 338 28.02.2013 ru 1207
In the article, we have researched the dynamics in the state of fixed assets of Stavropol agricultural sector. The conclusion is made about the effectiveness of the functioning and use of fixed assets of agricultural companies of the region. We have also proposed the directions for the improvement and modernization of the production process in agriculture of the region
137 kb

THE CHOICE OF PRIORITIES AND DIRECTION OF SELECTIVE SUPPORT OF INNOVATIVE PROGRAMS

abstract 0881304016 issue 88 pp. 231 – 241 30.04.2013 ru 1637
The article discusses the various sources of financing of simple reproduction in fruit-growing, and shows the results of the various regional target programs aimed at the development of the industry
134 kb

THE COMPARATIVE CHARACTERISTICS OF DIFFERENT COST ACCOUNTING METHODS AND CALCULATION OF COST PRICE

abstract 1041410076 issue 104 pp. 1015 – 1025 30.12.2014 ru 1362
The article considers traditional and innovative methods of cost accounting and cost calculation, their analysis in comparison with traditional methods
468 kb

THE COMPLEX ANALYSIS OF STRATEGIC BLOCKS OF ECONOMIC DEVELOPMENT OF SEA BEACH TOURISM IN THE KRASNODAR REGION

abstract 1221608051 issue 122 pp. 735 – 746 31.10.2016 ru 380
The article deals with the analysis of Russian tourists coming abroad and to Russian resorts, particular, to the Krasnodar region. The criteria of choosing of recreation places is delivered, according to it the assessment of competitiveness of beach rest on the Azov and Black Sea coast is given. The main regional problems of seacoast beach resort development were worked out. The article presents a vast analysis of special problems and limitations, that are involved in groups (financeeconomic, technological and ecological, institutional, marketing). The author gives the complex solution to these problems
230 kb

THE CONCEPT OF AGENT-BASED CONTROL IN SOCIAL AND ECONOMIC SYSTEMS

abstract 1091505043 issue 109 pp. 690 – 706 29.05.2015 ru 956
The backgrounds of agent-based control in social and economic systems are discussed. The first background is based on the subjectivity of each control in social and economic systems, since such systems are regulated by people, serve them or affect their interests. The second background results from the fact that the control is effective due to the phenomenon of control agent’s mental activity, which includes an availability to see the future of the outside world through a various of targets, to rank and consciously select targets and ways to achieve them in accordance with agent’s preferences, to communicate using the natural language, in order to develop the emergence of organizational systems. The third background provides the development of special human abilities, which are the phenomenon of their subjective activities, based on a transition from the above human behavior models to formal models for the purpose of control and from formal models to descriptive ones — for the purpose of how the control agent should act. The fourth background lies in a need to eliminate a gap between descriptive and mathematical control sciences, the agent-oriented control targets and selection of actions. The fifth background towards the development of a new mathematical administrative subject, allows studying a wide enough variety of administrative events in social and economic systems, operating constructively with basic concepts and subjects of the agent-oriented control, what is equivalent to a new branch of mathematics – preferences models calculus. The provisions of the concept of agent-oriented control in social and economic systems are represented. The provisions of the concept are related to definitions, integrated assessment method (analysis problem), method of the intellectual support of decision-making (synthesis problem) and information technologies, which are an instrumental base of the agent-oriented control in social and economic systems
.