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
197 kb

ANALYTICAL TOOLS OF VECTOR RISK ASSESSMENT OF THE FINANCIAL MARKET

abstract 1221608035 issue 122 pp. 481 – 495 31.10.2016 ru 466
In rapidly changing conditions of the modern world, analysts and decision makers are in need to use new formal means of analysis and evaluation of alternatives problems. This work is dedicated to the development of such tools. The article presents a detailed analysis and technical and economic characteristics of the subject area - the financial market and its specific components - the value of a time series of gold, silver, palladium, platinum, and two kinds of exchange rates: EUR / RUB, USD / RUB. The authors have proposed a 5-criteria economic-mathematical model of the main components of the ranking of the financial market. The authors argue the impossibility of using a single integrated set of criteria for the replacement of the criteria or the use of criteria convolution procedures as the standard procedure of solving the problem of multi-criteria optimization. It demonstrates that such criteria as criteria for "risk" must be considered as an estimate of the degree of deviation from the expected value of the possible values of this criterion. The practical significance of the results is determined by the fact that the main points, conclusions, recommendations, models and methods can be used in order to improve the management and planning of development strategies of banking systems, trading platforms, as well as by developers of information and analytical systems to support management decisionmaking
187 kb

TO THE QUESTION OF ORGANIZATIONAL STRUCTURE OF GRAIN BUSINESS MANAGEMENT

abstract 1261702045 issue 126 pp. 632 – 648 28.02.2017 ru 465
It is noted that the grain market has a key influence on food supply in our country. Today, in the conditions of import substitution, many animal products continue to be received from abroad in large volumes, among which grain is a feeding base, although those products can be produced domestically with high profits. In recent years, our country has become a large grain exporter and had been set among the four world's largest grain sellers at the world market. Now, the main problem of the grain business has become not manufacturing but the effective management and marketing of grain sale on domestic and foreign markets. Under the "grain market", the authors understand an integrated mechanism covering the entire process of production - processing - logistics - marketing of grain products, ensuring access to the consumer. The authors note that today there should not be rigid boundaries in the management segments of the grain market, as all sectors of the market are technologically linked through a set of integrated activities. Also they are bringing up their model of functioning management of the grain market, which clearly demonstrates the basic blocks of the investigated production systems, their connections and relationships. The practical implementation of such cooperation promises to participants of the grain market to get a certain synergistic effect due to the systemic functioning of technological, logistics, marketing and other business relationships between all parties; as well as adjustments to price ratios and more sophisticated economic instruments for investment in that business
179 kb

TASKS CLASSIFICATION OF THE MULTICRITERIAL ESTIMATION OF THE PRODUCTION SYSTEMS EFFICIENCY

abstract 1271703069 issue 127 pp. 969 – 979 31.03.2017 ru 465
There is the tasks classification of the multicriterial evaluation of the objects and systems of different levels and types proposed, based on a combination of different numbers of effectiveness indicators for the of economic systems, taken into account by decisionmakers, and the principles of optimality in the adoption of managerial decisions, in the article. There are the difficulties in determining the systems’ effectiveness identified, when it is necessary to take into account not one but several sets of efficiency and effectiveness indicators, as a rule, multidirectional action or nature (for example, social and economic indicators, absolute and relative performance indicators of a single character, risk and return indicators). The authors give examples of the effectiveness’ multi-criteria evaluation tasks for the production systems’ level. The specific numerical estimates and the order of reasoning in each of the cases are given. There is the prove of the situations when the traditional principles of decision-making: dominance and Pareto - do not allow managers to choose one single effective solution and require to apply other principles and additional criteria, such as the principle of highlighting the main indicator, the principle of forming complex indicators, the principle of meeting the needs Consumer and others in order to choose the most effective system in the article. The above factors significantly complicate decisionmaking processes and require further improvement of procedures for the decisions’ effectiveness assessing using indicators set. This problem will be the subject of the further authors’ researches
185 kb

POSSIBILITIES OF USING A BREAK-EVEN ANALYSIS TO ADOPT MANAGEMENT DECISIONS WITH MULTIPRODUCT PRODUCTION

abstract 1291705031 issue 129 pp. 349 – 356 31.05.2017 ru 465
The article describes the methodology for analyzing the break-even of multiproduct production; it emphasizes the value of analysis of break-even and targeted profit planning because this approach allows you to assess the profitability of certain types of products, establish the "safety margin" of the enterprise and plan the sales of products that provide the desired value of profit
178 kb

ANALYSIS OF FAVORABLE CONDITIONS FOR THE DEVELOPMENT OF ENTREPRENEURIAL AREAS IN THE RUSSIAN FEDERATION REGIONS

abstract 1201606023 issue 120 pp. 353 – 364 30.06.2016 ru 461
The article touches upon the issue of identifying patterns of the entrepreneurial sphere development in the Russian Federation regions. The following areas of business activity, leading in terms of the turnover of small businesses, were analyzed in the study: agriculture; wholesale and retail trade; manufacturing. In order to identify the favorable conditions for the development of the studied entrepreneurial areas in the Russian Federation, the authors have developed an algorithm based on the methods of N.G. Zagoruiko and on the methods of reducing the dimension of attribute space. It was found, that the studied areas of entrepreneurial sphere do not interact much with each other, and the mechanisms of their professional communication are not developed sufficiently. A model in the form of decision rules of favorable conditions for the enterprises functioning in the entrepreneurial sphere of Russian regions was created with the use of the author's algorithm. The study revealed that agriculture is mainly influenced by the climate, the population of the region, the number of small businesses, the land area of the region, and investment in fixed assets. Wholesale and retail trade are influenced by the standard of living of the population, the land area of the region, and the number of small businesses. The manufacturing industry is influenced by the number of small enterprises, the standard of living of the population, investment in fixed assets, and the land area of the region. The basis of the created model and the revealed consisted patterns can be used to form an effective governmental policy of the development of entrepreneurial sphere in the Russian Federation regions
348 kb

ECONOMIC ANALYSIS OF THE PRODUCTION OF MEAT CATTLE IN RUSSIA AND THE KRASNODAR TERRITORY

abstract 1171603067 issue 117 pp. 1049 – 1062 31.03.2016 ru 460
The article presents the results of the analysis of the national beef cattle breeding, including the dynamics of the stock and amounts of beef production in Russia and the Krasnodar region. The study has noted the high degree of dependence of the domestic market from imports of this product. It showed a positive international experience of beef production based on feeding animal meat breeds. This article gives an analysis of the sub-sector in the country and across its regions, shows the availability of domestic producers of beef natural pastures in comparison with countries with developed beef cattle. We have also noted positive experience of feeding cattle meat breeds in separate regions of the country
147 kb

HUMAN CAPITAL AS A UNIQUE FACTOR OF ECONOMIC AND POLITICAL POWER OF THE STATE

abstract 1191605032 issue 119 pp. 453 – 465 31.05.2016 ru 460
At present time, when mankind is in postindustrial phase characterized by constantly changing economic conditions, intellectual resources are in the foreground as key factors of economic development. This means that knowledges and skills have crucial significance in achieving economic success. The article reveals the theoretical basis of the concept of human capital, which appeared in the middle of the XX century as a narrow definition and which has been expanding over time. In this article human capital is considered as a key factor of economic competitiveness of a modern state. International experience shows that the world leading countries in socio-economic development are the countries with a high level of education, health, science and culture. The share of human capital in the national wealth of these countries exceeds 70% as a rule. At the same time, there is a significant depletion of human capital in Russia as a result of substantial understatement of its value, which is a very big mistake that has devastating economic consequences for our country in the future. The main emphasis of this article is focused on the further developing of human capital as a priority factor of socio-economic development of our country. The article offers to consider investments in education, culture, health, scientific researches and innovative developments as the main field of public and private investments
146 kb

THE MAIN DIRECTIONS OF IMPROVEMENT OF TAX ACCOUNTING IN AGRICULTURAL COMPANIES

abstract 1231609058 issue 123 pp. 856 – 866 30.11.2016 ru 460
Nowadays forming an image of a conscientious taxpayer is a strategic trend of development of plenty of agricultural organizations as it provides the market value and stability of business. However, methods of fiscal regulation require accurate and actual information concerning management of tax risks and ensuring transparency of implementation of the taxation. While paying a unified agricultural tax (UAT), organizations face certain inconveniences and complications of calculation of taxable base. In this article, we consider benefits and shortcomings of a unified agricultural tax, and propose an option of decreasing in tax risks by integration of a new developed tax register
322 kb

TECHNOLOGICAL WAYS IN INNOVATIVE DEVELOPMENT OF ECONOMY

abstract 1261702029 issue 126 pp. 386 – 402 28.02.2017 ru 460
In the article we consider problems of transition of an economic system to the new technological way. Success depends on degree of readiness of system for institutional changes and availability of necessary resources. Assessment of a condition of system plays an important role in the choice of management decisions on its upgrade. Delay with transition to new technological way or, on the contrary, its stimulation in system, not ready to changes, leads to serious, negative consequences for the reformed economy. Change of technological way leads to the release of capital which goes to the financial markets, entering crisis chaos into the system. The task of the state consists in timely reaction on developed, during transition to new way, a situation and the direction of financial flows in key technologies of new way. The new system of assessment of a condition of system and a stabilization effort is offered during the change of technological way
129 kb

THE EVALUATION OF THE INTELLECTUAL CAPITAL OF THE COMPANIES OF AN AGRO-INDUSTRIAL COMPLEX WITH THE HELP OF EVALUATION OF THE COMPANY’S ECONOMIC POTENTIAL

abstract 1291705097 issue 129 pp. 1344 – 1352 31.05.2017 ru 460
The approaches to the intellectual capital evaluation and its components, such as structural capital, client capital and human capital of the agro-industrial complexes’ enterprises are revised in the article. The problems of the quantitative evaluation of the human capital, the client capital and the organizational capital are revealed for enterprises of the agro-industrial complexes. The examples of the structural, client and human capital’s components are proposed. The authors propose the method of the evaluation of the enterprise potential based on the development of the evaluation of the enterprise’s market value, regarding the influence of the human, client and organizational capital on its process. To develop the income approach it is proposed to regard the sum of the net present value of most preferable projects and to regard the potential residual value of a particular subject to the end of its projects’ planning period. The implementation of proposed method of potential’s evaluation allows estimating intellectual capital for expanded range of enterprises including the companies of the agro-industrial complexes. Moreover, it helps to solve tasks to potential dealings of mergers and acquisitions’ evaluation in the sphere of the agroindustrial complexes, as well as the evaluation of dealings devoted to the negotiations of some parts of company’s assets
ßíäåêñ.Ìåòðèêà