Scientific Journal of KubSAU

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

THEORETICAL AND METHODOLOGICAL ASPECTS OF COMPETITION ESTIMATION IN AGRICULTURAL PRODUCTION

abstract 1031409072 issue 103 pp. 1056 – 1073 30.11.2014 ru 1365
This article presents an investigation of the theoretical and methodological aspects of competition’s estimation in agricultural production, the essence, the nature, types of competition, circumstances of competition in agricultural production and factors of competitiveness of production of meat and meat products. There is the rating of competitiveness of production of cattle’s and poultry’s meat in regions of the Southern Federal District in accordance with a new methodological approach to assessing the competitiveness of production of meat and meat products
184 kb

THEORETICAL AND METHODOLOGICAL ASPECTS OF THE MODERN CONCEPT OF AGRARIAN RELATIONS

abstract 0661102034 issue 66 pp. 389 – 399 28.02.2011 ru 1920
The essence, principles of agrarian relations, necessity of their adjustment, structure of the market of the lands of agricultural appointment, the maintenance and structure of the state regulation machinery of agrarian relations, economic tools of adjustment, order of use of agrarian shares and a lease payment establishment, enhancement of the taxation and rent relations are considered
155 kb

THEORETICAL AND METHODOLOGICAL BASIS OF THE RATING AND DISCRIMINANT ANALYSIS OF ORGANIZATIONS FINANCIAL CONDITION

abstract 0981404104 issue 98 pp. 1462 – 1473 30.04.2014 ru 1265
Today we have timely and relevant qualitative assessment of the financial condition and prospects of agricultural organizations. The existing methods and techniques do not meet the criteria of reliability and timeliness of analytical information for organizations of agricultural sectors of the economy due to the unsuitability of the specifics of the industry analyzed organizations
276 kb

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF PURPOSEFUL MANAGEMENT OF REGIONAL SOCIAL-ECONOMIC SYSTEMS

abstract 0931309090 issue 93 pp. 1300 – 1315 30.11.2013 ru 1617
The article examines the theoretical aspects of purposeful management of regional economic objects. We have also allocated the principles and the regularities of the target programming
113 kb

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF TRANSACTIONS AND TRANSACTION COSTS

abstract 0360802004 issue 36 pp. 31 – 39 29.02.2008 ru 7626
Determinations of transactions and transaction costs are given in the article, types and classification of transactions and transaction costs are considered in detail. It was analyzed how size of transaction costs influenced the outsourcing problems decision.
192 kb

THEORETICAL AND METHODOLOGICAL QUESTIONS OF FINANCIAL ANALYSIS

abstract 0971403074 issue 97 pp. 1051 – 1069 31.03.2014 ru 3348
Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons
129 kb

THEORETICAL AND PRACTICAL ASPECTS OF HARMONIZATION OF EU TAX SYSTEMS

abstract 1231609053 issue 123 pp. 793 – 802 30.11.2016 ru 469
The topic of harmonization of tax systems of member countries of Economic and Monetary Union is currently very relevant. In the article we examine in detail the point of view of scientists of various economic schools on the feasibility of a coordinated fiscal policy in the framework of integration associations. Assess the role and the possibility of using tax instruments in the formation and functioning of the economic union. The reasons of increased competition within the EU are reviled. We analyze the EU experience in the field of regulation of taxation assess-member countries, as well as the formation of the general budget. The causes of the EU budget redistribution in favor of the troubled countries and new EU members are investigated. The causes of the EU budget redistribution in favor of the troubled countries and new EU members. The effect of the fiscal component of the state of the economies of Member States' economic unions. Particular attention is paid to the need of harmonization the legislation of member countries of integration associations in the field of indirect taxation. Authors conclude that the restrictions on currency and monetary control capabilities of Member States economic unions actually preserve certain independence in the conduct of fiscal policy. At the same time the negative effects of exchange rates regimes fixing or replacing the National currencies single collective may be partially offset by the competent fiscal policy
736 kb

THEORETICAL AND PRACTICAL ASPECTS OF THE INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE IN TRADE ORGANIZATIONS

abstract 1031409076 issue 103 pp. 1120 – 1137 30.11.2014 ru 1486
The article is devoted to the internal audit improvement of accounts receivable and accounts payable of wholesale and retail organizations. There is an interpretation of internal audit from two perspectives
132 kb

THEORETICAL APPROACHES TO THE DEFINITION – REGIONAL POWER MARKETING CLUSTER

abstract 0741110075 issue 74 pp. 870 – 879 30.12.2011 ru 1342
In the article, various treatments of concepts of region, regional social and economic system and cluster are considered. On the basis of synthesis of the studied approaches, definition regional power marketing cluster is made
337 kb

THEORETICAL ASPECT OF INTERNATIONAL COMMODITY & LOGISTIC FLOW MANAGEMENT

abstract 1121508087 issue 112 pp. 1200 – 1209 30.10.2015 ru 976
The reasons for the transformation of logistics systems of international trading companies are becoming the processes of integration of national economies into the world economy now, which contribute to the expansion of trading companies at the expense of the foreign markets development. In this regard, especially updated become theoretical developments in the field of commodity flows on an international caliber. The article analyzes the interpretations of scholars of various economic scientists of the concept of "commodity flow" explores theoretical approaches for building goods distribution management at the level of international companies. Particular attention is paid to the risks assessment in the process of changing the output of trading companies at the international level. The role of the international net brokers is determining in the logistic system of goods distribution. The front most methods of risk management of major trade companies are highly investigating. The authors conclude that in entering the international markets trading companies are often unable to develop an effective risk management system due to lack of information, difficulty adapting to the new business environment. Many aspects of international goods distribution require further study with the aim of improving the efficiency of inventory management and logistics network trade flows of businesses
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