Scientific Journal of KubSAU

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

DEVELOPMENT OF THE METHODOLOGICAL BASE OF RESEARCH, ASSESSMENT AND MANAGEMENT OF EMPLOYEES’ EFFECTIVENESS AT THE INNOVATIVE PROCESS. PART 1.

abstract 0801206039 issue 80 pp. 466 – 483 30.06.2012 ru 2036
The results of the state analysis and the capacity of the methodological research development, assessment and management of the employees’ effectiveness at the innovative process are given. There are offers including the adaptation of the methodological approaches to the new area of application and their common use at the employees’ effectiveness research. The new methodological approaches are presented to enlarge the research and management of the employees’ effectiveness capacity, so as to build new personnel management tools
198 kb

THE IMPACT OF INDIVIDUAL ELEMENTS OF THE ACCOUNTING POLICY ON ACCOUNTING ITEMS AND INDICATORS OF THE FINANCIAL CONDITION

abstract 1011407069 issue 101 pp. 1078 – 1098 30.09.2014 ru 2036
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
184 kb

MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 1

abstract 0701106008 issue 70 pp. 83 – 102 30.06.2011 ru 2037
The approach to management of productivity of the enterprise and work on the responsibility centers; structure and an order of formation of multiple-factor system of measurement of the productivity realized in a subsystem of controlling of productivity of the enterprise and work; the conception of construction of the integrated automated control system of productivity of the responsibility centers are described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
2173 kb

BUILDING A MODEL OF INTERNAL CONTROL OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE OF WHOLESALE AND RETAIL TRADE COMPANIES

abstract 0721108010 issue 72 pp. 114 – 129 30.10.2011 ru 2037
The article considers the sequence of setting goals and objectives of the internal control of accounts receivable and accounts payable. Based on this sequence, the model of internal auditing payments to contractors in organizations of wholesale and retail trade has been made. The article also explains how to conduct this audit
267 kb

ENVIRONMENTAL PROBLEMS OF AGRICULTURAL SECTOR OF THE STAVROPOL REGION: THE DYNAMICS OF DEVELOPMENT AND CURRENT STATUS

abstract 0921308086 issue 92 pp. 1271 – 1283 31.10.2013 ru 2039
In the present conditions of the regulatory role of the state in the field of environmental management for sustainable development of agricultural production in the first place we need to determine a specific goal - a clear direction of development
140 kb

INNOVATIVE POTENTIAL AND INNOVATIVE ACTIVITY OF RUSSIA’S ENTERPRISES

abstract 0641010004 issue 64 pp. 24 – 33 22.12.2010 ru 2044
The article deals with the problem of increasing innovation activity of enterprises. This aspect is very important because it provides competitive capacity of national economy. Studying of a contemporary condition has allowed to reveal directions of perfection of innovative activity of the enterprises of Russia
197 kb

ADAPTATION OF THE INTERNATIONAL PRACTICE OF THE ACCOUNTING OF POSTPONED TAXES TO THE RUSSIAN ACCOUNTING SYSTEM

abstract 0691105010 issue 69 pp. 103 – 112 30.05.2011 ru 2048
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
173 kb

THEORETICAL ASPECTS OF CREDIT RATING OF AGRICULTURAL COMMODITY PRODUCERS

abstract 0631009018 issue 63 pp. 232 – 243 27.11.2010 ru 2049
The article is devoted to the problems connected with credit rating of growers of agricultural products for which reception of credits is of great importance. In the article various treatments of "credit status" concept are considered, features of agricultural production are allocated. In the article it is concluded that the account of branch specificity of agricultural manufacturers will help banks to minimize their credit risks at work with the given clients
201 kb

MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 2

abstract 0701106009 issue 70 pp. 103 – 126 30.06.2011 ru 2053
The technique of management and the productivity account on the centers of responsibility based on system of accounts of the administrative account, management of productivity on deviations is described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
136 kb

MARKETING COMMUNICATIONS: THEORETIC AND METHODOLOGICAL ASPECTS OF CHANGES OF A ROLE AND THE BUILDING OF A BRAND OF UNIVERSITY IN CONDITIONS OF FORMATION OF ECONOMY OF KNOWLEDGE

abstract 0611007010 issue 61 pp. 104 – 116 24.09.2010 ru 2054
There are given the results of research of a brand of modern university, features of development of marketing politics of high school, their role in formation of modern economy. The article might be useful for marketers, economists, managers and other specialists, which are engaged in resolving of branding problems, marketing communications, marketing, modern education
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