Scientific Journal of KubSAU

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

MOVING FORWARD TO ARISTOTLE: WE MUST BE FREE FROM THE PERVERSIONS OF ECONOMIC THEORY

abstract 1271703033 issue 127 pp. 478 – 500 31.03.2017 ru 636
The founder of the economic theory is Aristotle. The so-called "market economy" is a perversion of Aristotle's views. We have to eliminate distortions. What can replace the "market economy"? We are developing a new organizational-economic theory - solidary information economy, based on the views of Aristotle. The name of this theory has changed over time. Initially, we used the term "nonformal information economy of the future", and then began to use the term "solidary information economy." In connection with Biocosmology and neo-Aristotelism preferred is an adequate term "functionalist organic information economy". This article describes the main provisions of solidary information economy, intended to replace the market economy as a management tool. The main problems are discussed, the solution of which is devoted to research related to the considered basic organizational and economic theory. We discuss Aristotle's positions, on which the economic theory is based, in particular, solidary information economy. We prove that the market economy has remained in the XIX century and the mainstream in modern economic science - justification of insolvency of a market economy and the need to move to a planned system of economic management. We examine the impact of ICT on economic activity. We develop the approaches to decision-making in the solidary information economy. On the basis of modern decision theory (especially expert procedures) and informationcommunication technologies people can get rid of chrematistics and will understand the term of "economy" according to Aristotle
145 kb

THE ATTRIBUTES OF MANAGEMENT DEVELOPMENT IN SMALL RURAL FARMING

abstract 1271703039 issue 127 pp. 584 – 594 31.03.2017 ru 307
The definition of "small agricultural businesses" (SAB) is clarified, the effective functioning and regulation of development of subjects SAB are elaborated. The authors used the principles of systemic-functional analysis, methods, rationale, economic-statistical, monographic, SWOT-analysis, graphic and others. The author's definition of small agricultural businesses was offered. The functioning and regulation of development of subjects of SAB are refined and systematized. The modern competitive opportunities of SAB and others are identified and systematized. It’s being said that the competitive position of subjects of small agrarian farms (SAF) are often provided with increasingly innovative approaches with flexibility of internal management, the ability to quickly adapt to constantly changing conjuncture market. However, as practice shows, the direction of development in small economies does not act as a priority of modern agricultural policy in this field, often dominated by declarative intent rather than running behind these statements required volumes of investment in regulation of SAF subjects development
165 kb

MANAGEMENT OF A PORTFOLIO AS THE INSTRUMENT OF ACHIEVEMENT OF THE PLANNED PROFITABILITY AT THE SET LEVEL OF TAX RISKS

abstract 1271703042 issue 127 pp. 628 – 637 31.03.2017 ru 381
The role of a portfolio of securities, difficult financial products consists, on the one hand in investment for the purpose of obtaining the income, and on the other hand for the stress - testings is more whole. Issuers raise money for development of activity by means of issue of securities. Carrying out operations on attraction of the subordinated loans, the organization increases the capital, creating difficult financial products which allow to reduce risks, to extend the period of obtaining the stable income. Formation of the portfolio consisting of difficult financial products is an acquisition of the market conditions of securities which are selected in the course of the analysis. Implementation of assessment of efficiency of a portfolio is carried out on the basis of the criteria important for the strategy of investors set initially. Revision and change of a portfolio is carried out as necessary that most often can result from considerable changes of market policy, in particular if the investor assumes that these changes are adverse and steady
324 kb

INVESTMENT ATTRACTIVENESS OF THE FOOD INDUSTRY OF THE KRASNODAR REGION

abstract 1271703043 issue 127 pp. 638 – 650 31.03.2017 ru 343
In modern conditions investment attractiveness is one of the most important characteristics of the industry. For each investor, receiving an investment decision, it is important to define, in what industry and in what economic region can be implemented specific investment project with the greatest efficiency, the choice of what areas of investment will have the best prospects and will ensure a high return on invested capital. Attracting investment in the food industry of the Krasnodar region will meet the targets established under the strategic and tactical development, aimed at in-depth processing of food products; improve its quality, which in turn will improve the level of food security of the country. This article presents the analysis of the industrial structure of the Krasnodar region as a whole, the structure of food production, as well as a brief assessment of the export potential of the industry. The article gives an estimation of dynamics of investment flows into various sectors of industry, the structure of investment projects ready for implementation; we have identified potential niche of substitution of imported products; it considers the strategy of socio-economic development of the southern Federal district, within which stands the task of creating national megacluster industrial complex. The results of the analysis identified the drivers of economic growth, stimulating the growth of investment attractiveness of the food industry in the Krasnodar region
342 kb

SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)

abstract 1271703044 issue 127 pp. 651 – 673 31.03.2017 ru 497
In this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant
169 kb

SYSTEM ANALYSIS OF THREATS IN ECONOMIC SECURITY OF RUSSIA IN TERMS OF SECTORAL AND FINANCIAL SANCTIONS ON THE EXAMPLE OF OIL AND GAS SECTOR

abstract 1271703053 issue 127 pp. 767 – 780 31.03.2017 ru 481
Introduction of sector and financial sanction restrictions started by west countries in March 2014 at present time has become a tangible blow to the Russian economy. If the first sanctions packages were mainly directed against certain individuals and legal entities, the following sanctions restrictions have become a kind of acupressure on the most advanced sectors of the Russian economy and its focus on the most vulnerable places. These circumstances determined the relevance of subjects of this article - namely, the identification of the results of the system analysis of the main threats to Russia's economic security in times of sectoral and financial sanctions restrictions on the example of the oil and gas complex. Oil and gas industry has always been and continues to be one of the most important part of the Russian economy. Mining and the subsequent marketing of hydrocarbons in the world markets for more than half of the federal budget. Therefore, the primary importance is the evaluation of both the threats to the security of the country's economy and the negative impact of sanctions restrictions on the dynamics of the industry. The article reveals the most significant sectoral and financial sanctions and restrictions determined by the degree of their influence on the development of the oil and gas industry and the security of the Russian economy as a whole. The necessity of introduction of import arrangements to reduce dependence on oil and gas companies of purchases of imported components, equipment and technology. Evaluation of the effect of sanctions limitations on the dynamics of changes in the rate of debt load oil and gas companies for its calculation in rubles and foreign currency terms. The conclusion is that the oil and gas sector of the Russian economy has demonstrated its resilience to the effects of the most severe restrictions and sanctions and for its further development we need more support through the development of large-scale program of import substitution, involving the variability of the joint efforts of the government and the oil and gas industry companies
179 kb

TASKS CLASSIFICATION OF THE MULTICRITERIAL ESTIMATION OF THE PRODUCTION SYSTEMS EFFICIENCY

abstract 1271703069 issue 127 pp. 969 – 979 31.03.2017 ru 464
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
193 kb

SCIENTIFIC AND METHODICAL BASE PROVIDING IMPLEMENTATION OF PLANS FOR CREATION AND MANUFACTURE OF MODERN ROCKET-SPACE TECHNOLOGY

abstract 1271703074 issue 127 pp. 1056 – 1074 31.03.2017 ru 305
The article examines the problems of innovative development of various types of rocket and space technology, created with use of high technologies, industrial, scientific-technical and intellectual potentials. The relevance of these issues due to the need of modernization of the Russian economy in the long term. In the course of the study using the mathematical tools offered the important task of improving the scientific and methodological framework intended for implementation of innovative strategies in the field of space activities that help to improve the degree of feasibility of plans and programs to create high-tech products and services for various purposes. The article analyzes the features of the plans for the creation and production of advanced rocket and space technology, their impact on the pace and quality of exploration and use of outer space, which is determined using a simulation model and applying methods of program-targeted planning
192 kb

THEORETICAL ASPECTS OF THE ORGANIZATION OF SUPPLY AND MARKETING ACTIVITIES OF ECONOMIC ENTITIES OF THE AGRARIAN SECTOR

abstract 1271703075 issue 127 pp. 1075 – 1093 31.03.2017 ru 435
The article defines the exchange in the reproduction process of the place, as well as expanded function of the market as the main institutional forms of organization of exchange relations. It is noted that the integration of economic entities in the sphere of exchange has been carried out within the framework of conducting marketing and supply activities and the consolidation of economic agents' interests within the boundaries of the localized economic spaces of different level; we have also disclosed the contents and functions of supply and marketing activities, considered the feasibility of establishing in the economic entities of different types of units, specializing in the implementation of the functions of logistics and sales, as the basic principles of the organization of supply and marketing activity stand out the principles of planning synchronization, the principle of efficiency, efficiency, centralization and technology. It is stated that the composition and functions of the system supply and marketing activities of business entities are formed under the influence of a set of external and internal factors, and the choice of models for organizing supply and marketing activities significantly affected the quality of the competitive environment as the main factors influencing on the strategy and tactics of supply and marketing activities, highlighted the level of development of the market infrastructure and the level of development of the economic entity; it is argued that the level of complexity of the system supply and marketing activities is determined by the positioning of the business entity in the local markets, the level of competitiveness and development strategy, management system - marketing activity is seen as a complex hierarchical structure, where the main actors are: the state, regional authorities and market agents, rational interaction between the levels which can be achieved only if the optimal combination of the methods of state regulation of the economy and market mechanisms of self-regulation of economic systems at all levels
191 kb

TRENDS, CHALLENGES AND PROSPECTS OF THE DEVELOPMENT OF FOREIGN AND RUSSIAN PASSENGER CAR MARKETS

abstract 1281704003 issue 128 pp. 82 – 99 28.04.2017 ru 1101
The article presents main laws of Russian and foreign car markets development, its growth characteristics in present economic context; it examines global manufacturing of vehicles by international auto groups. Car market structural changes in the Russian market are analyzed. The future impact of modern economic crisis on auto market repartition and its development trend is also considered
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