Scientific Journal of KubSAU

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

THE INTEGRATION OF THE ACCOUNTING UNDER ONE PLAN ACCOUNTS

abstract 0711107037 issue 71 pp. 477 – 492 30.09.2011 ru 1656
In the article the author suggests to structure the plan of accounts of the large commercial organizations, which will take into the account international expe-rience of the EU and ensure the comparability of ag-gregated data at all levels of government in the diffe-rentiation and integration of accounting and to increase their functional capacity
790 kb

INFORMATION FOR MONITORING OF COMMODITY MARKETS

abstract 0711107048 issue 71 pp. 684 – 695 30.09.2011 ru 1731
We consider the purpose and structure of a software system to monitor the markets and interregional relations of the Rostov region. An example of the interface of a software system is given
123 kb

FORMATION AND DEVELOPMENT OF INSTITUTIONS OF LAND OWNERSHIP AND LAND USAGE OF PFF

abstract 0711107053 issue 71 pp. 754 – 763 30.09.2011 ru 1852
There was shown that the low degree of development of institutions of land ownership and the land usage and non-effectiveness of institutions of state regulations of land market lead to the underestimation of land as an asset, mispresent the reproduction mechanisms, rent relations and dividend policy of agrarian enterprises as well. On the examples of some peasant-farmer households of Krasnodar region there was substantiated that the assessment of agricultural lands and its inclusion in an authorized capital of an enterprise allow to increase its assets, to rise the financial stability and liquidity of farming subject
114 kb

FORMATION AND DEVELOPMENT OF INSTITUTIONS AND INSTRUMENTS OF INCREASING OF AVAILABILITY OF PFH TO THE MARKETS OF CATTLE PRODUCE

abstract 0711107054 issue 71 pp. 764 – 772 30.09.2011 ru 1885
The analysis of factors determining the low effectiveness of cattle breeding in PFH of Krasnodar region was given in this article. There was carried out the account of expenses on feeding staff in two variants. There was revealed that the existing method of accounting and calculation of cattle breeding production price does not meet the modern market needs. There were offered the measures to increasing of PFH availability to markets of cattle breeding produce
175 kb

INDISTINCT MATHEMATICAL MODELS SUBSTANTIATION AND PLAN VOLUME OF CREDITING OF SMALL AGRICULTURAL BUSINESS

abstract 0711107044 issue 71 pp. 628 – 640 30.09.2011 ru 1917
In this article outcomes of economic-mathematical modeling of the processes, which are flowing past in manufacturing chains of the small agricultural business, are resulted. The structure of a developed complex of models of planning and production management in farms is featured. The Indistinct mathematical models substantiation efficiency use of credit funds is developed
167 kb

TOPICAL QUESTIONS OF THE BALANCE SHEET’S FORMING IN PRESENT-DAY CONDITIONS

abstract 0711107012 issue 71 pp. 149 – 168 30.09.2011 ru 1794
In the article, methods of the balance sheet’s forming in the period of the Russian accounting system’s reforms are considered. There are classifications of the balance sheets
213 kb

PROBLEMS AND WAYS OF PERFECTION OF SYSTEM OF NORMS AND WORK SPECIFICA-TIONS TO INNOVATIVE ECONOMY

abstract 0711107015 issue 71 pp. 202 – 224 30.09.2011 ru 1817
Results of the analysis of problems of perfection of system of norms and work specifications are resulted, special attention is paid to the norms and standards of creative work in research and development organizations as participants in the process of creating new knowledge and innovation
165 kb

FORMATION PRINCIPLES OF COMPETITIVE ABILITY OF MOTOR-SERVICE COMPANIES

abstract 0711107008 issue 71 pp. 104 – 114 30.09.2011 ru 1641
The article deals the principles of competitiveness of road transport. The value of the transport component analyzed in the cost of production and producers reported factors influencing on the transport component. The role of road defined in country’s economic development.
201 kb

MANAGEMENT OF PRODUCTIVITY OF THE CENTERS OF RESPONSIBILITY. PART 2

abstract 0701106009 issue 70 pp. 103 – 126 30.06.2011 ru 2036
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
366 kb

CONCERNING THE ESSENCE, THE STRUCTURE AND THE PURPOSE OF FINANCIAL REPORTS

abstract 0701106049 issue 70 pp. 686 – 707 30.06.2011 ru 1925
In the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
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