Scientific Journal of KubSAU

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

PROBLEMS OF CONSTRUCTION OF A SMALL BUSINESS SALES SYSTEM

abstract 1201606017 issue 120 pp. 282 – 294 30.06.2016 ru 350
Availability of selling channels is the key to further successful development of subjects of small agrarian farms. Today, the share of large chain retailers continues to grow, breaking the 25% bar of all retail sales, and the share of agricultural markets and fairs reduced by reason of redundancy for the control and regulation of trade. Recent monitoring revealed that prices of cabbage, carrots, tomatoes, potatoes, onions, and beets at agricultural fairs were 15-20% lower than in stores. So, if to destroy small market infrastructure, the peasant farm, personal subsidiary and other small agricultural production, provision of their products to local farm markets just dies. However, agricultural markets are waiting for bad changes – they will be obliged to work only indoor, in permanent buildings. Agricultural markets, which can not cope with the implementation of the new law, will be forced to close, to withdraw from the market. The authors predict that the closing of small markets will lead to a rise in price of foods on the average on 15% and believe the decision of postponing the implementation of the law to 2010 is correct, including transferring territorial authorities the right to carry agricultural markets in capital structures, allocation to mobile trading in a separate category with a simplified procedure of regulation, and making transparent and unified principles of regulation of non-stationary trade
178 kb

ANALYSIS OF FAVORABLE CONDITIONS FOR THE DEVELOPMENT OF ENTREPRENEURIAL AREAS IN THE RUSSIAN FEDERATION REGIONS

abstract 1201606023 issue 120 pp. 353 – 364 30.06.2016 ru 457
The article touches upon the issue of identifying patterns of the entrepreneurial sphere development in the Russian Federation regions. The following areas of business activity, leading in terms of the turnover of small businesses, were analyzed in the study: agriculture; wholesale and retail trade; manufacturing. In order to identify the favorable conditions for the development of the studied entrepreneurial areas in the Russian Federation, the authors have developed an algorithm based on the methods of N.G. Zagoruiko and on the methods of reducing the dimension of attribute space. It was found, that the studied areas of entrepreneurial sphere do not interact much with each other, and the mechanisms of their professional communication are not developed sufficiently. A model in the form of decision rules of favorable conditions for the enterprises functioning in the entrepreneurial sphere of Russian regions was created with the use of the author's algorithm. The study revealed that agriculture is mainly influenced by the climate, the population of the region, the number of small businesses, the land area of the region, and investment in fixed assets. Wholesale and retail trade are influenced by the standard of living of the population, the land area of the region, and the number of small businesses. The manufacturing industry is influenced by the number of small enterprises, the standard of living of the population, investment in fixed assets, and the land area of the region. The basis of the created model and the revealed consisted patterns can be used to form an effective governmental policy of the development of entrepreneurial sphere in the Russian Federation regions
138 kb

ANALYSIS OF ECONOMIC EFFICIENCY OF FUNCTIONING OF MUNICIPAL MEDICAL INSTITUTIONS IN MODERN CONDITIONS

abstract 1201606031 issue 120 pp. 466 – 477 30.06.2016 ru 394
This work is devoted to the analysis of economic efficiency of municipal medical institutions in modern conditions. Health care is one of the dominant sectors of the social sphere. The quality of medical services provided to the population is a key criterion for social and economic development of society, so the theme chosen is very relevant in our day. Currently there are problems with the efficiency of healthcare institutions. Unmet need of the population in the quality of medical services, says the need for its development and improvement
136 kb

EFFICIENCY IMPROVEMENT IN THE NATIONAL RICE BREEDING AND SEED PRODUCTION

abstract 1201606036 issue 120 pp. 527 – 536 30.06.2016 ru 388
The article reviews economic aspects of efficiency improvement of the national breeding capacity in rice growing. It is noted that there are no foreign rice varieties in the RF State Register of Breeding Achievements approved for use. However, only 2 - 3 leading rice varieties cover more than half of the rice acreage and thus reducing the efficiency of the existing varieties potential of the economic sub-sector. The critical importance of breeding and the wide-spread introduction into production of rice varieties resistant to disease is highlighted. The cyclic and growing occurrence frequency of blast as the most harmful disease of rice is shown. The data are provided on the increase of the annual cost of the rice crop and fungicide treatment and reduced yields of different varieties of rice during epiphytoties. A refined formula is proposed for calculating the annual economic effect of the introduction of new rice varieties. The formula takes into account changes in yield components, grain quality, the cost of breeding and introduction of new varieties, as well as the potential cost savings due to rice resistance to blast. The seeds of domestic long-grain rice varieties and exclusive varieties resistant to blast are available for the Russian market. For a wider introduction into production of all local bred rice varieties, it is necessary to actively develop seed production, improve market research as well as the management efficiency in plant breeding and seed production
255 kb

FORECASTING OF BANKRUPTCY OF THE ORGANIZATION AS THE FACTOR OF STABILIZATION OF ITS FINANCIAL STABILITY

abstract 1201606063 issue 120 pp. 924 – 953 30.06.2016 ru 419
Now during the international sanctions concerning Russia the most part of the domestic organizations has appeared in heavy enough economic situation. It is connected not only with the general situation which has developed in our country, but also with weakness and bias of a finance administration in the organizations. Absence of professional skills of an adequate estimation of own financial status, the analysis of financial consequences of accepted decisions have put many of them on a side of bankruptcy. In the article, the analysis of theoretical and conceptual positions of forecasting of bankruptcy of the organizations is spent. During the research, the concept «bankruptcy» has been specified and added. The article has the research character, expressed that in her official, foreign and domestic techniques of definition of probability of bankruptcy on example RMUE «Thermal networks» which has received high probability of approach of bankruptcy practically on all from them are examined. It is revealed, that for achievement of full forecasting approach of bankruptcy of the organization it is necessary to use all the investigated techniques in close interrelation. The complex of actions on financial improvement RMUE «Thermal networks» is developed and economic feasibility of its introduction is proved
268 kb

OPTIMIZATION OF STRUCTURE OF ACCOUNTING BALANCE AS THE FACTOR OF INCREASE OF FINANCIAL STABILITY OF THE ORGANIZATION

abstract 1201606064 issue 120 pp. 954 – 983 30.06.2016 ru 11384
The care of the finance is the starting moment and a final result of the activity of any subject of managing. The organization with a reliable financial condition is a part of the locomotive, which accelerates market transformations, improving a national economy. In the article, we showed the analysis of theoretical and conceptual positions of financial stability of the organizations. It is revealed, that their accounting reporting used for an estimation of a financial condition, the beginnings and the terminations of the accounting period are made only for a moment, and creation of the income of the organization and its further distribution completely drop out of a field of vision. The article has a research character, expressed that in it the basic approaches to an estimation of financial stability of the organization on an example of Society with limited liability «Gumilovskoe» are considered and is revealed, that by different techniques the type of financial stability from unstable up to normal is inherent in it. With the purpose of improvement of financial stability of Society with limited liability «Gumilovskoe» optimization of its balance by a correcting of some articles of accounting balance based on recommended values of financial parameters according to the multifactorial model offered by A.V. Grachev is made. Economic feasibility of the given optimization is proved and the complex of actions on increase of financial stability of the organization is offered
147 kb

METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

abstract 1201606067 issue 120 pp. 1023 – 1035 30.06.2016 ru 576
The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideration of the impact of inflation on the performance of financial statements. We have studied the methods of adjustment of financial statements for inflation indicators that can identify and neutralize the effects of inflation on the performance of economic activities of commercial organizations
249 kb

FORECASTING OF REGIONAL GRAIN MARKET DEVELOPMENT

abstract 1201606069 issue 120 pp. 1047 – 1066 30.06.2016 ru 525
Forecasting the state of external and internal industry environment by assessing the impact of factors variety and analysis is the basis of the grain subcomplex purposeful development. It is necessary to take into account the integration of the industry into particular region environment, which requires additional consideration of natural factors in the forecast. Theoretical and methodological guidelines which define characteristics of the forecasting in the particular area, are designed to provide justification for that choice. Best results are obtained predicted values found by rapid and short-term models, as in a short period the trend rarely changes its direction and thus changes the value by several times. Forecasting methods can be divided into two major groups: intuitive and formal. As a dynamic system, the market (in particular the grain market) requires the usage of complex methods for forecasting time series of key market indicators. According to our opinion, the optimum method of forecasting the regional grain market conditions is based on the following principles: reliability, systematic analysis, taking into account factors that may have an impact in the long term; validity of the scientific justification i.e. obtaining a similar result when re-modeling of the experimental data; the adequacy of the results obtained after forecasting the experimental data; reliability and accuracy of the forecast assessment for its possible adjustments; cleariness of language, which should be understandable for the decision-makers; planned nature of the forecast
147 kb

THE DEVELOPMENT OF THE AGROINDUSTRIAL COMPLEX IS THE PRIORITY TASK FOR THE GOVERNMENT IN THE "SANCTIONS" PERIOD FOR RUSSIA

abstract 1201606076 issue 120 pp. 1156 – 1165 30.06.2016 ru 481
One of the most important sectors of economy of any country is the agro-industrial complex thanks to which the food, necessary for society, is made. Effective development of agro-industrial sector considerably determines the level of food security of the state, a condition of all the potential of a national economy, as well as the social, and economic situation in the country in general. Results of the general researches of development of agro-industrial complex of Russia at the present stage are presented in the article. The positive and negative effects which have their influence both on agro-industrial complex in general and on its separate subjects are reflected. It is revealed, that during the agrarian reform the investment process in agrarian and industrial complex has dramatically changed. New channels of attraction of financial resources were created, also ways of use and distribution of resources have changed. The greatest attention is paid to problems of agricultural industry development, which also influence agricultural producers in particular. The prospects of the development of the agro-industrial complex and the methods of achievement of the goals of the government in the "sanctions" period for Russia are presented. Effective work of the agro-industrial sector of the economy of Russia is possible only with active state support on federal and on regional levels
139 kb

INCREASING THE INVESTMENT ATTRACTIVENESS OF THE KRASNODAR REGION: FACTORS, DIRECTIONS, FORECASTS

abstract 1201606082 issue 120 pp. 1240 – 1249 30.06.2016 ru 529
This article describes the Krasnodar region as the leading subject of the Russian Federation in terms of volume of attracting foreign investments. It has considered the main factors of investment attractiveness of the region such as geographical and geopolitical position, agroclimatic and recreational potential of the Krasnodar region. It has also analyzed the dynamics of investments in the Krasnodar region of foreign investors in 2009-2015. The list of successfully implemented investment projects over the past 4 years is provided. It has marked a special role of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi in attracting foreign investment in the Krasnodar region. It considers exhibitions and forums in which the Krasnodar region takes an active part. It has proved the particular role of the Krasnodar region as one of the "reference regions" of Russia to ensure the country's competitiveness in the global economic environment. The emphasis is placed on the fact that in order to attract capital and economic growth it is necessary to create a favorable investment climate quality. The main directions of improving the investment attractiveness of the Krasnodar region are defined. It is submitted by the forecast of the key indicators of the Krasnodar region, providing inflow of foreign investment until 2017. The tools of the implementation of the forecast are reviewed
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