This article considers group of factors influencing the process of savings and accumulating of the population as well as the motivation of the population’s behavior alongside the process of savings. It also looks into the result of consumer’s choice between the process of saving and the momentary decision of his/her desires by receiving the consumer credit
In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered
The article contains the propositions about reduction of negative consequences of economic crisis. Author proves the practicability of the creation on the base of KSAU information centre, as well as involvement of students and employers of the University into the commercial activity of Kuban educational farm
An author carried out a comparative analysis of the existent state support of agrarian sector in Russia and Ukraine in accordance with modern world tendencies
Serving enlarged territory is linking with speed growth expenses for distances overcoming. It is typical for shops, hospitals, schools, telecommunications, fire-brigades, civil administrations and others. Especially that influence on increasing of transportation expenses for large farms which depends in second power from its agriculture land square. It absorbs large scale production effects. Therefore small farms works successfully in market conditions of USA, Poland, Germany and other countries
It has been shown that the lack of farm-integrators hinders the further development of cooperation. Requirements for networks to products are systematized. An author's scheme of interaction of integrator company and cooperative is observed. The necessity of practical implementation of integration schemes is proved
We consider the transaction, its types and transaction costs. It has been shown, that the lack of adequate market institutions of outsourcing hampers efficient development cooperation. Institutional theoretical, methodological and methodical approaches to the justification of the efficiency of agricultural cooperation are systematized
Process of optimization of transportations of production from manufacturers to the processing organizations is considered. The optimum plan of transportations at which their expenses will be minimal is found
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted