Scientific Journal of KubSAU

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

PATICULARITIES OF THE COMPOSITION AND CLASSIFICATION OF COSTS FOR ROAD TRANSPORT IN THE AGRICULTURAL ORGANISATIONS

abstract 0861302037 issue 86 pp. 525 – 542 28.02.2013 ru 713
The article describes the importance of management accounting and classification of cost, the practical application of accounting and cost management in agriculture. There are different views on the economic substance of the cost
152 kb

THE ECONOMIC METHODS AND THE INSTITUTE OF INFORMATION TECHNOLOGIES FOR PLANNING OF NATURE-CONSERVATION MEASURES FOR THE PREVENTION OF EMERGENCY SITUATION

abstract 0861302057 issue 86 pp. 810 – 825 28.02.2013 ru 1472
The article presents the economic methods and the Institute of information technologies for planning of nature-conservation measures for the prevention of emergency situation, taking into account the change of the conditions of budget financing and attraction of mixed sources, distribution facilities of water-economic systems of different forms of property-public
283 kb

MANAGEMENT ACCOUNTING: EMERGENCE PRECONDITIONS, ESSENCE AND MODERN SCIENTIFIC CONCEPT

abstract 0861302010 issue 86 pp. 138 – 162 28.02.2013 ru 1347
In the article, the preconditions of emergence of accounting management calculation, its main distinctions with the financial account and its modern scientific concept are considered
246 kb

SOCIO-ECONOMIC DEVELOPMENT STRATEGY - THE PROSPECTS OF BORROWING

abstract 0861302034 issue 86 pp. 486 – 498 28.02.2013 ru 1395
The article deals with the problems of economic development in various countries and the prospects for borrowing from the process of formation and implementation of economic and social policies as an example consider the strategy of Europe 2020 and the socio-economic development strategy of Russia until 2020
177 kb

INNOVATIONS AND TECHNOLOGY AS A KEY FACTOR FOR DEVELOPMENT OF INFORMATION AND COMMUNICATIONS TECHNOLOGIES AND MOBILE MARKET

abstract 0861302039 issue 86 pp. 559 – 571 28.02.2013 ru 1554
The influence of the technological processes on the information and communications technologies is reviewed in this article. The innovational constituent of the mobile market is discussed
191 kb

METHODS OF THE FORMING THE EXPLANATORY NOTE TO ANNUAL REPORT OF THE ORGANIZATION

abstract 0861302013 issue 86 pp. 185 – 213 28.02.2013 ru 1281
The article proposes the method of formation of the Explanatory Note to the annual report of the entity, allows users to disclose information in accordance with the law of the Russian Federation #402 “About accounting”
156 kb

PROBLEMS OF THE DEVELOPMENT OF THE INNOVATION PROCESS IN GRAIN PRODUCTION

abstract 0861302038 issue 86 pp. 543 – 558 28.02.2013 ru 1670
The main problems of the innovation process in grain production based on SWOT-analysis are revealed; we have also identified strengths, weaknesses, opportunities and threats; the strategic directions of the innova-tive development of the industry
291 kb

THE CHARACTERISTICS OF THE REPRODUCTIVE PROCESS IN AGRICULTURE OF THE STAVROPOL REGION

abstract 0861302023 issue 86 pp. 324 – 338 28.02.2013 ru 1207
In the article, we have researched the dynamics in the state of fixed assets of Stavropol agricultural sector. The conclusion is made about the effectiveness of the functioning and use of fixed assets of agricultural companies of the region. We have also proposed the directions for the improvement and modernization of the production process in agriculture of the region
1458 kb

MODERN APPROACHES TO MANAGEMENT OF CREDIT RISK IN COMMERCIAL BANK

abstract 0871303052 issue 87 pp. 646 – 671 30.03.2013 ru 1702
In this article, the economic essence and types of bank risks, and also the main approaches to the management of a credit risk in a commercial bank, inherent in modern economic conditions are considered in detail
125 kb

THE CONCEPT OF MANAGEMENT ACCOUNTING IN THE BANKING SECTOR

abstract 0871303029 issue 87 pp. 372 – 382 30.03.2013 ru 1276
The article proposes the concept of management accounting in commercial banks to improve bank performance and the ability to make economically bal-anced management decisions
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