Scientific Journal of KubSAU

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

THE ATTRIBUTES OF MANAGEMENT DEVELOPMENT IN SMALL RURAL FARMING

abstract 1271703039 issue 127 pp. 584 – 594 31.03.2017 ru 312
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 383
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 344
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 499
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 490
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 465
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
204 kb

QUALITY IMPROVEMENT OF HOUSING AND COMMUNAL SERVICES AS THE PRIMARY GOAL OF COMPLEX MODERNIZATION IN THE SPHERE OF HOUSING AND COMMUNAL SECTOR

abstract 1261702006 issue 126 pp. 91 – 108 28.02.2017 ru 525
The relevance of the theme of this article determines the fact that in modern conditions the sphere of housing and communal services, on the one hand, requires the immediate carrying out of complex modernization of communal infrastructure, and on the other hand, it has every reason to become a breakthrough for sustainable development of the domestic economy. The main elements of management in the sphere of housing and communal services the article defines the housing Fund, as well as many institutional agents engaged in its operation. It is established that housing and functioning municipal infrastructure have a significant physical and moral deterioration. Its presence negatively impacts on the quality provided to the population for consumption of housing services. We have identified the most significant factors and the degree of their influence on the development of innovative potential of the sphere of housing and communal services. The article substantiates the necessity of accounting these factors when developing economic and mathematical models for institutional agents of housing and communal services to make optimal decisions in conditions of uncertainty and enabling them to improve the quality of housing and communal services. Features of formation of economic-mathematical models were taken out of the scope of this article. We have defined a number of the most promising areas for carrying out of complex modernization of communal infrastructure of housing and communal services on the basis of introduction of new economic mechanisms, economic-mathematical models and instrumental methods that increase the quality of housing and communal services
169 kb

IDENTIFICATION OF FINANCIAL INDICATORS DEPENDENCE FROM VALUE CHAIN STRATEGY (THE CASE OF BIOTECHNOLOGY)

abstract 1261702018 issue 126 pp. 244 – 254 28.02.2017 ru 573
The authors made an analysis of biotechnology firms, working in medicine. In terms of the current direction of Russian economy in the process of import substitution, the researched topic of this article has its urgency based on understanding that to build competitive industries in the Russian Federation it is necessary to examine and adjust experience of leading states with certain achievements in pharmacology. Implementation of industry development programmes is possible not only through the active participation by state administration, but also through understanding of how overseas market participants operate. Thus, the object of research is companies of the biotechnology industry, the subject of the research are the financial indicators in relation to industrial value chain strategies. The United States market data was used because of the availability of substantial sources of information that are easier in intelligence conduction, and also due to the fact that the experience of the developed market economy can serve as a model for understanding the work of the business and its patterns for domestic entrepreneurs and public servants. Based on analysis made with descriptive statistics and econometric tools the authors demonstrated the correlation between financial performance and strategy of the value chain
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