Scientific Journal of KubSAU

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

ORGANIZATIONAL AND ECONOMIC ASPECTS OF FINANCES AND FINANCIAL ACTIVITY OF ENTERPRISES

abstract 1161602089 issue 116 pp. 1387 – 1399 29.02.2016 ru 576
Finances of companies take leading position in the system of social reproduction and it is a foundation of the effective business functioning. In the article the position of the finance of the companies for the government is stated, so to say the formation of the budget, provision the constant production, the satisfaction of people’s needs. In this article, the financial relationships of the participants are presented, moreover, the basic functions of finance are observed such as distributive, controlling, regulative and providing. The principal directions of the financial resources use are stated: the monetary expends for production and realization, governmental and trust payments, supplying social educational funds. In this article, the economical and organizational aspects of financial part of the companies are observed such as: kinds and forms of company payments, the management of the budget, the calculation of the financial statistics, etc. For the more accurate understanding, the statistics of the index is analyzed: the average month salary of the employees of the companies in a particular district of the Russian Federation, the dynamics of the loan debts of companies in Russia, the number of detrimental companies and the sums of losses. According to the analysis, the most and the lean salary attractive regions of the Russian Federation are defined, moreover, the factors determining these positions are stated. In addition, it is observed, that the leaders of companies are to possess some particular skills of financial management, organization of finance-planning and should constantly estimate the financial part of the work and the abilities of the company, referring to the efficiency, payment abilities, financial stability, liquidity and the possibility of bankruptcy
148 kb

CLUSTER POLICY IN REALIZATION OF STRATEGY OF INNOVATIVE DEVELOPMENT OF THE REGION

abstract 1161602090 issue 116 pp. 1400 – 1413 29.02.2016 ru 636
At the regional level, clusters are considered as balanced mechanism policy of innovative development of the area, are favorable conditions for the effective cooperation of regional actors and institutions of science, government and business, the development of various forms of public-private partnerships in the area of innovation. The article reveals the problems that currently limit the establishment and development of clusters in Russia. Considered the clusters that already exist in Russia around key industry sectors and selected Russian cities with a high concentration of activities in the field of research and development in certain areas, and clusters, the creation of which is planned in the near future. The classification of these clusters according to the patterns of development, geography, directions and purposes of creation was given. The directions of development of cluster policy enshrined in the concept of long-term innovative development of the Russian Federation for the period up to 2020 were defined. We focus on the creation and development of cluster structures in the agricultural sector in the Krasnodar region. In this connection, the article reflects the main factors contributing to the creation of a cluster and measures to be taken by the state for its successful functioning
338 kb

ASSESSMENT OF INVESTMENT APPEAL AND INVESTMENT POTENTIAL OF MUNICIPALITY

abstract 1161602091 issue 116 pp. 1414 – 1426 29.02.2016 ru 577
Relevance of the subject presented in article locates that investments – one of the most important factors of realization of strategic and tactical problems of development and effective activity of municipality. Attraction of investments allows to raise socio-economic indexes, to improve quality of life, and also to increase competitiveness of an economic entity. Besides the solution of specific objectives of each investment project, investment provide business expansion, employment of the population and replenishment of the local budget. In article were revealed the factors which forming investment appeal of the Krymsk region of Krasnodar territory, analysed the national program of support of investment projects existing since 2007, given the assessment of dynamics of production of goods and services, presented the rating of city districts and municipal regions of edge on growth rates of the main economic indicators. The approved and realized investment projects and investment platforms of the Krymsk region for 2015 are also considered, three priority projects accepted within the eighth international forum "Sochi-2014" are in details analysed. Priority branches for implementation of investment activity, namely: agriculture, industry, transport and communication which will provide further economic development of the territory, were revealed by results of the analysis
209 kb

ACCOUNTING POLICY OF AGRICULTURAL LEGAL ENTITY AS A TOOL OF IMPLEMENTING INTERNAL CONTROL OF INVENTORY

abstract 1161602092 issue 116 pp. 1427 – 1448 29.02.2016 ru 621
The article substantiates the necessity of drawing up competent accounting policies in the field of inventory, to ensure the internal control in the legal entity. We explore the impact of accounting policies for the recognition and measurement of inventories on the financial reporting and suggest measures to reduce the distortion of information that serves as the basis for management decisions
229 kb

PROGNOSTIC RESEARCH ON THE NATURAL AND ECONOMIC PROCESSES

abstract 1161602093 issue 116 pp. 1449 – 1461 29.02.2016 ru 838
The increase in volume of processed data and the rapid development of environmental monitoring, modeling, forecasting, analysis, visualization, prediction in modern conditions is connected with the consistent increase in their level of formalization. The bases for all this are requirements of significantly changed stochastics natural and economic processes. A new method of nonlinear dynamics, namely the method of sequential R/S-analysis is proposed. In the article, the authors paid attention to the method of fractal analysis of time series. The founder of fractal analysis is a British hydrologist H.E Hurst. He showed that natural phenomena such as river flows, rainfall, temperature, solar activity is followed by «biased random walk», i.e. trend with noise. The noise level and trend resistance are estimated in change in the normalized amplitude levels of the time series for the expiration time, or, in other words, how they entered a quantity called the Hurst exponent exceeds the value of 0.5. Rather essential information is a cyclical component to forecast. Thus, there is a need for further study of natural and economic processes based on the new mathematical models. These methods bring to forecast new useful methodological elements that are not in continuous methodology, concepts such as «noise color» persistence and anti-persistent series, Hurst, «long-term memory», R/S-trajectory and the trajectory of the Hurst exponent, etc.
202 kb

ECONOMICS OF THE DEVELOPMENT AND REGULATION OF THE MODERN GRAIN MARKET

abstract 1161602098 issue 116 pp. 1535 – 1549 29.02.2016 ru 825
It is noted that the grain commodity market is the basis of the Russian agro-industrial complex. Earlier the state support was about $4 billion, in 2016 it is expected to reach 237 billion rubles (less than $3 billion). Russia's accession to the WTO brought its farmers more minuses than pluses, less regulation opportunities, protection of the market. The urgency of improving the development methodology, development of practical recommendations for the decision of efficiency enhancing of the grain market, increased due to the globalization of socio-economic processes in the world. Over the last 5 years in the Krasnodar region state support of agro-industrial complex amounted to 32 billion rubles ($0.4 billion), or 1 664 rub/ha ($20/ha) in 2014. Today, once again the growth of prices for supply of industrial resources has overcome the growth of prices for production of agriculture products that seriously has limited the development of the agro industry. The authors consider that the success of the grain industry depends on combination of the following factors: 1) modern equipment and technology; 2) qualified professionals; 3) state financial support; 4) reasonable credit resources. Now nobody needs production at any cost, it necessary to lower the cost of grain, to get the maximum profit and invest it in modernization of the enterprise. To increase productivity, to produce more at a less cost. For producers of grain it's time to invest in the development of their own livestock, or they will be late for this growing market. This vector of development will improve the stability of the grain business and the accompanying livestock, will reduce the seasonal dependence of financial flows, reduce unit costs, increase profitability, competitiveness, expand business, create new jobs, increase the number of its buyers
198 kb

ASPECTS OF THE DEVELOPMENT REGULATION OF GRAIN PRODUCTION AND ENTERING FOREIGN MARKETS

abstract 1161602099 issue 116 pp. 1550 – 1563 29.02.2016 ru 691
The main direction of the development of crops in the current year and the next year, according to the authors, still remains the further development of the production. The producers of rice should work to find new efficient rice varieties, to diversify the range of finished products, to realize the possibilities of import-substitution. These data show a rather dynamic development of the grain production in the Krasnodar region, indicate sufficient potential development opportunities of scientific and technological progress, new technologies and systems of machines for the production of grain. An important component of the Russian grain market in the last decade is the factor of grain export. The weakening of the ruble has made foreign trade in grain a very profitable business and in this sector there are new investors who began selling the products abroad, which caused a sharp increase in domestic prices, therefore, from 1 July 2015 new restrictive export duties on grain were introduced. The measure was introduced to increase the attractiveness of the wheat supply to the domestic market and for price controls. A significant growth of exports of wheat flour and wheat-rye (an increase in supply volume in 6 times and in monetary terms in 9.9 times) should be noted as a positive factor for the diversification and growth in the number of technological conversions of the raw materials. Grains today are exported to over 50 countries; we are in the top 5 of largest grain exporters. The analysis of imports of grain shows that the structure of food import in 2014 was 1,22%, and it was mainly seed corn. Much of this imported position was implemented in other regions of our country
585 kb

INNOVATION-ORIENTED EVALUATION METHODOLOGY OF THE STATUS AND POTENTIAL FOR GROWTH OF NATIONAL ECONOMIC SYSTEM

abstract 1151601006 issue 115 pp. 98 – 116 27.01.2016 ru 620
The article describes a new approach to the assessment of the economic system. The authors propose to assume that the system grows, if its share in the world production increases. For the qualitative assessment, we have offered to analyze the dynamics of growth of exports of products with high benefit to the foreign countries, which include engineering goods, defense, manufacturing materials. On the world market of hightech products, we have the stiff competition and the growth of exports of domestic products with high benefit indicates high level of innovation. Based on the analysis of available statistical data, we revealed a correlation between exports of innovative products, the volumes of financing research and development and foreign direct investment in the national economy. It was determined foreign capital has a negative impact on exports of products with high benefit. The authors proposed a two-factor regression model, which allows you to make short-term forecasts and allocate resources. The study showed that despite the ongoing economic sanctions and unsuccessful economic reforms in the past, Russia has a high potential for innovation, which is activated when reducing the influence of foreign capital. Attempts to isolate the Russian economic system led to the mobilization of resources and the growth of innovation activity of domestic business
174 kb

METHODS AND TECHNOLOGIES FOR THE PROFESSIONAL DEVELOPMENT OF SCIENCE-INTENSIVE AND HIGH-TECH INDUSTRIES

abstract 1151601007 issue 115 pp. 117 – 132 27.01.2016 ru 691
The article substantiates the need for an accelerated informatization of the national system of professional development for science-intensive and high-tech industries, as one of the important components of the process of reforming the Russian economy. It was determined that under current conditions a decisive role in ensuring the successful operation of enterprises science-intensive and high-tech industries provides highly qualified personnel - the intellectual capital, which is formed in the process of training specialists within the system of continuous professional education and training (CPEandT). We show new capabilities of training a contingent of specialists in science-intensive and high-tech industries, offered by the introduction and expansion of use in system of CPEandT and modern educational technology (MET). We found reasonable prospect of the transition from reproductive to creative model of the organization of skills development. They are implemented mainly by a variety of electronic educational resources (EER), which are used for the development of various technologies. The article presents results of the comparative analysis of new and traditional technologies for the development of ESM and shows their role in the methodical maintenance of process of professional development. It is proved that the introduction of the EER within MET in CPEandT system radically changes the interaction of professionals and qualified teachers with contingent specialists of science-intensive and high-tech industries, and contributes to the effective organization of skills development
487 kb

MODELING OF MODERN TRENDS IN RISKORIENTED AUDIT WITH THE APPLICATION OF BAYES THEOREM

abstract 1151601018 issue 115 pp. 305 – 319 27.01.2016 ru 968
There are many ways to improve the decisionmaking process, but, with a big amount of data and complexity of decision-making trees, it's becoming more and more complicated to keep up with the flow of information coming from many spheres of modern life. Therefore, the development of various problemsolving approaches has become an important step in changing the face of existing technological systems. This idea appeared in the work of an American scientist J. Perl who, in 1988, founded a new probabilistic approach to artificial intelligence and developed principles of Bayesian Network. Bayesian Network is a graphical model that represents a set of random variables and their conditional dependencies. In the article, the most valuable parts of the given topic have been reviewed, cognitive maps have been compared with their partial manifestation - Bayesian Network; also, one of the options to practically use such models in the audit field has been analyzed by observing a possible decision-making process of giving a modified or unmodified opinion
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