Scientific Journal of KubSAU

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

ACTUAL PURPOSES OF THE BANKING SECTOR OF RUSSIA. ANALYSIS OF THE MAIN INDICATORS OF THE ACTIVITY AND DEVELOPMENT PROSPECT

abstract 0871303051 issue 87 pp. 635 – 645 30.03.2013 ru 1572
This article examines in detail the objectives facing the banking sector of Russia at the moment. It provides the assessment of their relevance and importance. The analysis of the basic indicators of activity and prospects of further development of the banking business in Russia is submitted
131 kb

ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS

abstract 0561002009 issue 56 pp. 75 – 85 26.02.2010 ru 2707
In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered
148 kb

ACTUAL TREATS AND THE OPPORTUNITIES OF TOURIST DESTINATIONS DEVELOPMENT IN THE KRASNODAR REGION

abstract 0811207076 issue 81 pp. 1004 – 1019 30.09.2012 ru 1929
The article is devoted to the analysis of the main regularities and the modern trends of tourist destinations foundation and development. Actual treats of tourist destinations development in the Krasnodar region are detected. Opportunities and instruments of regional tourist destinations advancement are considered
171 kb

ADAPTATION OF COMPANIES TO THE CRISIS CONDITIONS OF THE ENVIRONMENT

abstract 1231609066 issue 123 pp. 943 – 955 30.11.2016 ru 451
The submitted article is devoted to adaptation of the enterprise to crisis environmental conditions. Crisis management includes a complex of the methods applied in different functional subsystems of management. Social technologies, methods of the economic analysis, forecasting, development of difficult investment projects and anti-recessionary programs, plans of restructuring and reorganization — are applied in a complex to the timely prevention and overcoming of crises. Crisis management includes set of knowledge and results of the analysis of practical experience which are directed to optimization of mechanisms of regulation of systems, identifications of the hidden resources, and development potential at a difficult stage of development. Specifics of crisis management are connected with need of adoption of difficult administrative decisions in the conditions of limited financial means, big degree of uncertainty and risk. The problem of establishing effective crisis management at the enterprises is difficult in the practical relation and demands the most serious study in the methodical plan. During system transformation in Russia this problem became almost vital, defining a real survival of a manufacturing sector our economy. In this regard, studying of features of crisis management in Russia in modern conditions is not only is actual, but also essential for survival and functioning of enterprises and organizations
195 kb

ADAPTATION OF NEW WORKER IN THE COMPANY

abstract 1051501010 issue 105 pp. 209 – 224 30.01.2015 ru 1674
Adaptation of a new worker of the company will be considered in this article. For many companies adaption of a new worker to his or her new job does not have much value. But this is a big mistake that many managers are committing. In this article we will have some more effective ways of adaptation of new workers, and how this can be profitable financially to companies by making the new worker efficient in a short period of time. This would be a winning strategy for modern companies. I noticed that in Mali and almost all developing countries they do not even care about this fact. In public or private services the new comers are not welcomed by stuff and managers. And that is why the productivity is not high during the first two or three years of new colleagues in the company. This article can permit managers to understand the theoretical process of adaptation; also it will give them an exact program to follow. Induction of new worker is an essential part of motivation theory of Human resource management. And the first days are very important for the new workers in the company. So to avoid stress and minimize the risk of mistakes and accidents a good and understandable adaptation program is needed. This article is essential in understanding how to increase a new worker motivation in the company
197 kb

ADAPTATION OF THE INTERNATIONAL PRACTICE OF THE ACCOUNTING OF POSTPONED TAXES TO THE RUSSIAN ACCOUNTING SYSTEM

abstract 0691105010 issue 69 pp. 103 – 112 30.05.2011 ru 2041
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
161 kb

ADAPTATION OF THE MODEL OF BINARY DECISION MATRIX TO THE PROBLEM OF THE CHOICE THE TECHNOLOGY OF CULTIVATION CROPS

abstract 1141510115 issue 114 pp. 1595 – 1606 30.12.2015 ru 1013
Grain is of strategic importance and is the basis for food security. The gross national product share of grain and its products is about 10-15%. It always stands out from other types of raw materials, as it is used to produce the most popular daily foods. According to the characteristics of management in agriculture, it should be emphasized that the absence of objective and timely information at all stages of production of the plant-breeding, and as a result, non-optimal choice of technology of cultivation of agricultural crops, might result in the fact that the cost of labor and material resources increases significantly, the company does not receive profits, and sometimes suffers losses. When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article deals with the process of adaptation and the possibility of using the model and the method of binary matrices to solve the problem of the choice for cropping technology
161 kb

ADAPTING THE METHODS MODULAR TESTING EXPERT ASSESSMENT QUALITY DESIGN INNOVATIVE SOFTWARE PRODUCTS

abstract 1161602047 issue 116 pp. 672 – 685 29.02.2016 ru 785
Information of the world and national economies significantly alter the role and importance of expertise in enterprise activity. Expert evaluation of the quality of modern innovative software products is playing an increasingly important role in the justification of management decisions with their use. That is why the expert function is one of the most important and recognized not only in science but also in the practical production and business operations of many businesses. The article shows the possibility of adapting method unit testing as a tool for peer evaluation of the quality level of the development of innovative software products. The article covers application of criteria for coverage decisions and conditions, as well as a criterion of combinatorial coverage for the most complete set of tests and accurate expert assessments. The substantiation of the existence and validity of the use of the method of unit testing capabilities for expert assessments of innovative software products was also given. We have described the sequence of process of peer review for incremental (step by step), and non-incremental approach to testing of modern innovative software products, as well as identifying their strengths and weaknesses. It is concluded that the incremental approach is preferable to use the method of unit testing for the expert assessments of projects and programs for the creation of innovative products, services and technologies
124 kb

ADAPTIVE MANAGEMENT AS A SPECIAL SUBJECT TARGET ACTIVITY INTEGRATED SEGMENTS OF SUGAR SUBCOMPLEX OF AGROINDUSTRIAL COMPLEX

abstract 0911307123 issue 91 pp. 1813 – 1822 30.09.2013 ru 1365
The article examines the categories, such as subject (subject-target) activities or border adaptive man-agement integrated segments of sugar subcomplex, peculiarities and specific features of adaptive man-agement peculiar only to them. The definition of benchmarking has been given, as well as we have proved the necessity of its making by complex adaptive systems of the sugar sector of the economy
349 kb

ADJUSTMENT OF THE ENTERPRISE’S IMITATION MODEL FOR THE ANALYSIS OF ECONOMIC ACTIVITY OF SMALL FIRMS

abstract 1311707092 issue 131 pp. 1102 – 1119 29.09.2017 ru 322
The article presents a simulation modeling method which is applied to the development analysis of the microeconomic objects. Examination of the classical version of the simulation dynamic model E (Enterprise) intended for research of monoproduct enterprises with unchanged technology is conducted; the possibilities of its adaptation for small business objects and modifications to the imitation model of a small enterprise (IMSE) are proved. The dendrogram of the complex of possible IMSE modifications formed on the basis of the E model is presented, which allows describing the activity of small firms of different profiles and solving a wide range of tasks of their strategic planning and management. The proposed dendrogram is a conceptual framework for imitating modeling of small business objects
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