Scientific Journal of KubSAU

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

ADVANTAGES OF DEVELOPMENT OF ECOLOGICALLY CLEAN PRODUCTION OF AGRICULTURAL PRODUCTION

abstract 1281704070 issue 128 pp. 1027 – 1037 28.04.2017 ru 488
The article notes a decrease in the overall quality level of crop production and deterioration of its consumer properties. The solution may be a transition to manufacture of non-polluting agricultural production. The author notes that under the prevailing market conditions, only improving the quality of products, using available resources, can improve competitiveness and ensure the survival of agricultural enterprises. The factors of the development of ecologically pure agro-industrial production, which are reflected in the economic efficiency of this activity, are considered. There is a potential for the development of environmentally friendly agricultural production in the Krasnodar Territory. The problems and measures to stimulate the production of environmentally friendly agricultural products are shown
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INCREASING THE COMPETITIVENESS OF THE ORGANIZATION BASED ON PERSONNEL MANAGEMENT (ON THE MATERIALS OF PJSC SBERBANK OF RUSSIA)

abstract 1281704074 issue 128 pp. 1070 – 1085 28.04.2017 ru 880
In the article the questions of necessity and urgency of increase of competitiveness of modern Russian organizations are considered. A retrospective analysis of the transformation of approaches to the definition and content of such a concept as "the competitiveness of an organization" was conducted. As one of the tools to improve competitiveness, it is proposed to use the technologies of personnel management actively, which are in demand today in all spheres of economic activity. The need for these instruments is especially acute in the banking sector, which differs from other sectors by increased nonprice competition. The experience of using these technologies is illustrated by the example of PJSC "Sberbank of Russia", which for the past five years has been pursuing a systematic policy of creating a corporate culture, using a variety of tools for motivating employees, their continuous learning and capacity building. The Bank operates with such levers of influence on its employees as corporate training, the formation of a mentoring institute, the selection and adaptation of new employees, an open system of internal corporate communications, and an assessment of the personal effectiveness of staff. Corporate training provides online courses, allowing you to track the increment of the intellectual capital of the bank. Corporate culture of the bank becomes one of the main sources of competitive advantage. Maintaining a competitive salary level and providing a good social package, implementing a corporate value system are Sberbank's practical activities aimed at uniting the work collective, forming team spirit and striving to develop together with the company. Thus, the authors have proved the importance of increasing the competitiveness of employees as one of the key factors affecting the performance of the organization as a whole
162 kb

PRIORITIES OF INVESTMENT POLICIES IN THE AIC OF THE REGION

abstract 1281704075 issue 128 pp. 1086 – 1100 28.04.2017 ru 695
For the development of the agro-industrial complex, a real modernization of the economy is necessary, without which it is impossible to ensure the growth of labor productivity, the reduction of production resources and, as a consequence, the competitiveness and investment attractiveness of the industry. In the constituent entities of the Russian Federation, the main elements of the investment policy are the adoption of legislation, regulating the investment process; providing investors with various financial and non-financial benefits and incentives; creation of organizational structures for investment promotion; development and examination of investment projects through public sources of financing; provision of guarantees to banks for the allocated funds for them to implement investment projects, selected on a competitive basis; accumulation of public funds through the issuance of municipal loans. The investment policy in the system of the agroindustrial complex should be aimed at ensuring a harmonious and balanced development of all parts of the complex, modernization of production capacities, increasing the efficiency of its use. As a result, the potential for advanced development will be formed; an effective system of public administration, conditions and incentives for the development of human capital, competitiveness of goods and services will be developed. Attraction of direct investments in development of industrial infrastructure will allow activating investment activity in the territory of the Krasnodar region. Investors are enabled to expect to receive tax benefits, subsidies and other government support measures, which will improve the investment attractiveness of the region
349 kb

PROBLEMS OF FORMATION OF THE PROGRAM OF INNOVATIVE DEVELOPMENT OF THE ROCKET SPACE INDUSTRY

abstract 1281704078 issue 128 pp. 1115 – 1129 28.04.2017 ru 536
In this work, the authors investigate practice of application of a program and a target method in planning and management of the space industry. The carried-out analysis has shown that modern methods of formation of programs in space activity do not correspond to the basic principles of program and target planning. Programs of the leading organizations of Roskosmos represent a set of actions, which are poorly coordinated among themselves. The purposes of the program are washed away or not designated absolutely. Lack of definite purposes of the program leads to problems in a result assessment, to decrease in efficiency of use of resources and lag in development from world technological level. The country has already lost leadership in the market of starting services, problems with rendering communication services and broadcasting are observed, the share of the domestic space-rocket industry in the world market of space services decreases. The authors suggest considering a main objective of the program of innovative development growth of competitiveness of the domestic space-rocket industry measured in increase in a share of the Russian production and services in the world space market. The authors believe that the country has the sufficient innovative potential for reduction of lag from leaders of the world space market
259 kb

FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY

abstract 1281704079 issue 128 pp. 1130 – 1147 28.04.2017 ru 308
In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
263 kb

DEVELOPMENT OF FUNCTIONAL REQUIREMENTS TO AN APPLICATION FOR AUTOMATION OF THE PROCESS OF DESIGNING BUSINESS-MODELS FOR SMALL BUSINESS ORGANIZATIONS

abstract 1281704081 issue 128 pp. 1170 – 1185 28.04.2017 ru 582
Small business is an important segment of the economy of the state. However, today, there remains a number of problems in the effective functioning of small business organizations, including the lack of adequate tools for information processing, necessary to justify their development strategy. The article presents a solution to the task of developing functional requirements for an application that automates the process of forming a business model of small business organizations. The set of developed requirements is represented by a set of diagrams "Use Case Diagram", built using the unified modeling language UML. It is shown, that the business model is the main source of data for calculating the efficiency indicators of business ideas, capital investments, incomes and expenses. As a basic approach to the development of the business model, the template proposed by A. Osterwalder was chosen, which was supplemented with the "Competitors analysis" block. Thus, the improved business model template will include the following processes: "Project Value Proposal", "Design Consumer Segments", "Design Sales Channels", "Design Customer Relationship Technologies", "Design Processes", "Design Resources", "Design partners", "Analyze suppliers". Among the blocks of the business model template, the key one ("Distribution channels") is provided, which includes the calculation of revenues and expenditures, performance indicators for each sales channel, and their consolidated representation in the overall business model
164 kb

IMPROVEMENT OF THE METHOD OF EVALUATION OF EFFICIENT FUNCTIONING OF ORGANIZATIONS OF THE AGRARIAN SECTOR OF ECONOMICS

abstract 1281704083 issue 128 pp. 1197 – 1210 28.04.2017 ru 281
A variety of factors among which a special place is taken to the quality of lands influences the efficient functioning of agricultural organizations. Therefore, the study of methodical approaches to ensure the effective functioning of agricultural organizations taking into account the quality of lands is necessary to make balanced, economically substantiated administrative decisions. In the article there were defined the indicators of an integrated evaluation of the efficiency of functioning of agricultural organizations taking into account the quality of lands based on the account of key economic, technological and environmental parameters, providing an integrated picture of activities of these organizations for the rational use of all factors of production (land, labor, capital)
186 kb

IMPROVEMENT OF THE SYSTEM OF STATE REGULATION OF AGRARIAN PRODUCTION AS A FACTOR OF IMPORT SUBSTITUTION

abstract 1281704085 issue 128 pp. 1220 – 1231 28.04.2017 ru 472
There were substantiated the urgency and the necessity of state regulation of domestic agrarian production under conditions of import substitution. There was implemented the systematization of scientific views on the issues of directions and instruments of state regulation of the agrarian sphere. There was conducted a complex analysis of the efficiency of the functioning of agricultural organizations in the Krasnodar region and there was assessed the effectiveness of the system of state support of agricultural production in the region. There were determined the actual trends of improving the functions of the state in the conditions of implementing the policy of import substitution and the need to strengthen the state regulation of the agricultural sector of the economy. There was revealed the content of factors limiting the interaction and mechanisms of coordination of components of the system of state regulation of the agrarian sphere of the regional economy. There were substantiated the priorities of the Krasnodar region which include the adaptation of normative-legal base to modern economic realities, the creation of a set of conditions for accelerated technical and technological modernization of production, the development of the institutional environment, the support of entrepreneurship, the promotion of private-state partnership, the accelerated formation of social and production infrastructure of rural areas
228 kb

THE PROBLEMS OF INVESTMENT FEASIBILITY STUDY IN THE FIELD OF HUMAN RESOURCES DEVELOPMENT

abstract 1281704086 issue 128 pp. 1232 – 1243 28.04.2017 ru 412
The article analyzes the problems which occur when a HR-manager of a modern Russian company starts to count return on investment in the field of human resources development. The following problem areas are identified in the article: insufficient financial education of Russian HR-managers (even on top-positions); challenges in personnel development results evaluation (quantitative criteria); difficulties of HR risks accounting, especially in the field of human resources development. The article also touches upon the issue of the competence of modern HR managers in the field of financial analysis and investment analysis. The article offers the ways to solve the problems listed above. Some perspectives of financial competencies development for Russian HR-managers are discussed. The main ways to account HR risks by HR project investments evaluation are offered. On the basis of contemporary theories the authors suggest some quantitative criteria for human resources development
181 kb

ANALYSIS OF EFFICIENCY AND RATIONAL USE OF FIXED ASSETS

abstract 1281704090 issue 128 pp. 1282 – 1293 28.04.2017 ru 365
The article is devoted to the analysis of efficiency of use of fixed assets on the example of the specific organization. The considered analytical indicators are calculated for the acting economic entity, which is engaged in agriculture in both crop production and livestock production. Offers regarding horticulture improvement are developed. The project of an intensive garden is offered for increase in economic feasibility of use of fixed assets. Taking into account that intensive gardening has long been embedded in the agricultural organizations of the Krasnodar region, as it is rather profitable, it is not being used in the studied economic entity now. The initial investments into the project of planting of an intensive garden are calculated on the basis of the free land resources which are available for the organization, and the return on investment is also estimated on the basis of calculation of profitability of the offered project. The theoretical review of the chosen offer on introduction of technology of intensive gardening has shown that such investment does not require huge financial expenses, but ensures high and rather quick for agriculture payback. It is known that each approach to consideration of a specific situation has its advantages and disadvantages, but the analysis of efficiency of use of fixed assets has shown that there are real prospects for this project to be introduced in the organization. Thus, introduction of technology of intensive gardening is effective for the studied economic entity
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