Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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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 1100
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
191 kb

TRIPLING AGRICULTURAL PRODUCTION: MYTH OR REALITY?

abstract 0981404089 issue 98 pp. 1260 – 1269 30.04.2014 ru 1131
The article presents downward trend of agrarian production since the pre-reform period using the graphical method. We have reasoned the arguments and given the impossibility of three-time growth of agricultural production in 2020, despite having good potential key resources which are land and labor. The possible priority tools of the effective agricultural policy, as a single integral mechanism aimed at revenue growth of agricultural producers and farmers
170 kb

TWO PROJECTS OF GLOBALIZATION

abstract 1131509112 issue 113 pp. 1599 – 1612 30.11.2015 ru 879
In the article there was discovered the essence of two projects of globalization, strong competitiveness of which came on the large part of XX century. The liberal project based on the economic freedom, limiting the government interference, resisted the socialist project, where the focus is put on the collective ownership that ensures social justice. The author of the article reveals the general idealphilosophic roots of both projects marking their joint tend to universality and ignoring of national–cultural differences that in some situations can serve as their weak or strong side. Despite on the victory of liberal project under social, the author of the article does not include in future the alternation of these projects in the course of human history
176 kb

UNIFIED AGRICULTURAL TAX: THE ROLE, THE IMPORTANCE AND THE WAYS OF ITS IMPROVEMENT

abstract 1211607102 issue 121 pp. 1663 – 1676 30.09.2016 ru 637
The article discusses the importance of agricultural production for the Russian economy and necessity of its state support, including through the tax system, it analyses the main indicators of the share of agriculture in the economy of Russia and the historical and practical aspects of the application of the unified agricultural tax. The article presents the main indicators of agricultural production in 2015, private (individual and family) sector, identifies the types of regional agrarian structures, as well as the distribution of these types by regions. It reveals the problems of application of the unified agricultural tax, as well as the reasons for their cause, discusses the main changes to the current system of taxation relating to the common tax in agriculture. It determines the impact of the application of preferential treatment for the taxation of agricultural production on the dynamics of the industry by considering the structure of payers of the single agricultural tax in the Russian Federation for the period 2010 to 2015. It considered the total income of the unified agricultural tax and on the basis of 1 of the taxpayer for the period 2010 – 2015, identifies possible ways of improvement of the unified agricultural tax and the necessity of expanding the list of expenses, including losses
420 kb

URGENT TASKS OF THE AGRICULTURAL DEVELOPMENT OF THE KRASNODAR REGION

abstract 1161602042 issue 116 pp. 610 – 619 29.02.2016 ru 633
Under modern conditions of functioning of the agrarian sector of Russian economy, which are described with the need to increase the output of the agricultural production in order to ensure import substitution and food safety, it is necessary to analyze the state of the agricultural economy of the regions of the country and the prospects of its development on the innovative basis. To solve the problems faced by the Kuban farmers the comprehensive long-term anti-crisis program of the sustainable development of the agrarian sector of the economy of the region is being developed. It is revealed that the high potential of the increasing output and the economic efficiency growth in the industry is built into the production concentration and the formation of large agricultural holding companies, where agricultural production, processing and sales of products are combined. The necessity of the creation of the "Special program of small agribusiness development" is mentioned. Relying on foreign experience and the experience of the unique enterprise "Konitek-South" Ltd., involved in the purchase of the agricultural products from farmers and the public, and selling it in dozens of Russian regions, the authors propose the optimal variant of the wholesale markets organization. The need to strengthen the government role in the further development and reforming of the agrarian sector of the economy, in the regulation of the agricultural wholesale markets and in the small business development, in the improvement of its competitiveness and investment attractiveness is emphasized
120 kb

USAGE SPECIFICITY AND ATTITUDES ADAPTATION TO THE FOREST RESOURCES VALUATION IN THE PRESENT DAY ECONOMIC SITUATION

abstract 0741110039 issue 74 pp. 453 – 462 30.12.2011 ru 1797
The existing attitudes to valusting activities in the sphere of forestry are analyzed. The specifity of discount rate, as well as of rental income in forestry, are revealed
181 kb

USE OF AGRICULTURAL LANDS AND PROSPECTS OF THE DEVELOPMENT OF THE PLANT-GROWING BRANCH IN THE KARACHAY-CHERKESSIA REPUBLIC

abstract 1301706074 issue 130 pp. 1005 – 1018 30.06.2017 ru 362
In the article there were given the data on allocation of agricultural lands of the Karachay-Cherkessia Republic according to types of lands, landowners and land users. There were shown the changes of plant-growing production volumes in natural and value indicators for the period since 2000-2005 to 2010-2015 by the main types of production based on statistical data of Rosstat. In addition, there was given the comparative assessment with the Krasnodar region as a leading agrarian region. There was given the assessment of effective use of agricultural lands taking into account the qualitative and quantitative indicators of land resources of KCHR and Krasnodar region. There were revealed the main problems in land management of Karachay-Cherkessia, which led to ineffective use of agricultural lands. There was made the prognosis of decrease of plant-growing sector to 2025. In this regard, there was revised the issue of agricultural lands use. It will allow us to optimize the land management and become the precondition to choose the most effective trend of agricultural lands use at planning of development of agriculture of the Republic and realization of state program “Development of agriculture of Karachay-Cherkessia to 2020”. There was offered the development of livestock farming taking into account the features of the region
234 kb

USE OF FOREIGN EXPERIENCE OF DISTRIBUTION OF DUAL-USE SPACE TECHNOLOGIES FOR ECONOMY OF THE BUDGETARY EXPENSES

abstract 1301706058 issue 130 pp. 819 – 832 30.06.2017 ru 729
The practice of separate financing of projects of civil and defensive nature, which has been developed in Russia, requires, in the conditions of an aggravation of an international situation, increase in costs for carrying out researches and developments what to go a heavy burden on the federal budget. The analysis of international experience shows that industrially developed countries successfully solved this problem by means of distribution of dual-use technologies. The special effect is reached in space activities where dual-use technologies are widely used in the organization of communication, broadcasting and monitoring of the land surface. In the article, policy of usage of military technologies in civil sector of economy of the USA, Germany and China is analyzed. The policy of distribution of dual-use technologies leads to decrease in load of the budget and promotes attraction of a private equity in researches and developments. The main directions are conversion, sale of information from military companions to the commercial organizations and acquisition by military of information from commercial companions here. Backwardness of the market relations, impracticality of controlling mechanisms, developments and carrying out scientific and technical policy and other problems can become the main obstacle in a way to distribution of dual-use technologies in Russia. However, instability of the revenues of the Russian budget caused by volatility of the prices of energy resources and other external factors puts the most important priority of national economic policy development and distribution of double technologies
224 kb

USE OF INFORMATION TECHNOLOGIES FOR RISK ASSESSMENT

abstract 0981404012 issue 98 pp. 179 – 188 30.04.2014 ru 1427
The article reviews possibilities of application of information technologies to assess the risks. It also presents the results of a software module for the assessment of business risks
177 kb

USE OF MANAGEMENT ANALYSIS IN MAKING MANAGERIAL DECISIONS IN MEAT PROCESSING INDUSTRY ENTERPRISES

abstract 1341710038 issue 134 pp. 461 – 477 29.12.2017 ru 401
The article deals with problems of using of possibilities of management analysis of production expenses due to features of production on the example of enterprises of meat processing industry. To opinions of authors, the wrong choice of the base of distribution of indirect expenses reduces the exactness of calculation of prime costing of indirect expenses of separate types of products. The authors set out a basis that at the choice of methodology of analytical calculations for the decision of managerial tasks (planning of assortment and others), it is necessary to be oriented to the rate of direct costing. Reduction of items of prime costing simplified its setting of norms, account, control and an account and improves the control of conditionally-permanent, indirect expenses. It is suggested necessarily to expect the marginal profit of separate products, because products with higher marginal profit bring in a greater contribution to forming of general income of an enterprise
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