Scientific Journal of KubSAU

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

THE MECHANISM OF FORMATION AND DEVELOPMENT OF THE INVESTMENT AT-TRACTIVENESS OF INDUSTRIAL COMPANIES OF THE KRASNODAR REGION

abstract 1021408079 issue 102 pp. 1236 – 1251 31.10.2014 ru 1041
The article considers the problem of formation of the investment attractiveness of companies in the industrial sector on the example of economic entities of the Krasnodar region, associated with the necessity to intensify the process of upgrading their production base. Special attention is paid to methodological approaches to the diagnosis of the investment attractiveness of industrial enterprises, which should be a key element of the mechanism of its management and development
249 kb

NOTIFICATION OF TRANSACTIONS AS AN INSTRUMENT OF TAX POLICY

abstract 0961402065 issue 96 pp. 906 – 920 28.02.2014 ru 1046
The article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions
163 kb

INTEGRATION OF THE CATEGORIES OF "STRATEGY" AND "DEVELOPMENT" IN SCIENTIFIC LITERATURE

abstract 1001406113 issue 100 pp. 1720 – 1733 30.06.2014 ru 1047
In the article we have considered the main components of regulation of the economic complex. We have also analyzed the concept of "strategy", "marketing strategy" and "strategic development" in their relationship. The main strategic approaches to management have been characterized as well
168 kb

FEATURES OF ACCOUNTING OF REPAIRING FIXED ASSETS IN THE AGRICULTURAL ORGANIZATIONS

abstract 1061502061 issue 106 pp. 960 – 974 28.02.2015 ru 1049
The agriculture unlike other branches has features in structure and the accounting of fixed assets: the main kind of fixed assets is the land here, the important place in the course of production is taken by such types of fixed assets as productive and working animals, long-term plantings. Expenses on repair of fixed assets are allowed for ESHN of that tax period in which they were carried out and paid, at a rate of the actual expenses in relation to an order of formation of the specified expenses for rules of accounting. In accounting, since 2011 the formation of the reserve on repair of fixed assets isn't provided. In tax accounting the taxpayer has the right to make formation of a reserve on repair of own fixed assets. Standards of the Tax Code of the Russian Federation regulated application of two algorithms of calculation of the sums forming a reserve on repair of fixed assets. The reserve on repair of fixed assets irrespective of the applied algorithm is created both on own, and on leased objects of fixed assets. The basis for calculation of a reserve is the schedule of carrying out repair work on each object of fixed assets in which are specified the implementation period, a type of repair work and their estimated cost approved by the authorized employee of the agrarian and industrial complex enterprise
334 kb

RETROSPECTIVE ANALYSIS OF THE USE OF RESOURCES IN THE KRASNODAR REGION COMPANIES

abstract 1121508075 issue 112 pp. 1034 – 1053 30.10.2015 ru 1049
A retrospective analysis of the use of resources in organizations greatly help in finding possible ways to effectively address social and economic problems of the village at the present stage of development of Russian society. The findings suggest the preparation of such tools for administrators, specialists of the district; planning, workers in the management of economic development that will not only provide evidence - based information source, but also a theoretical basis for the development of better programs for the economic development of rural areas; to adjust planned activities for improving the lives. Now, in the agricultural economic entities, existing conditions and problems, as well as factors affecting the efficient use of resources, might be identified only by a careful study of a relatively large number of organizations in a homogeneous area of agribusiness, which is what we tried to do afterwards. In modern conditions it should be noted that the value of agricultural potential along with land, labor and capital affects a number of natural, general economic, social and demographic conditions specific to our region, and in turn, have a significant impact on agriculture and the reproduction classic factors of production
204 kb

TRANSPORT PROBLEM AND ITS APPLICATION IN “VICTORIA” COMPANY

abstract 1091505019 issue 109 pp. 325 – 338 29.05.2015 ru 1052
The article is devoted to optimization of transport streams. The authors investigate the concept of "optimization of transport streams" and the solution of transport tasks by various methods, revealing the minimum cost of costs of transportation of production. The volume of transport tasks of a measure of industrialization of agriculture steadily increases, thus the volume of transportations as agriculture, and the industrial output delivered to agriculture grows. It is necessary to find the optimum structure of vehicles providing the minimum costs for transportation. This classical transport task has about two tens methods of the decision. In our article we study a route of the movement at which there will be minimum costs of transportation of the production on the example of “Viktoriya”. As sales now is one of the most traditional and significant scopes of information technologies, the emerging market of trade even more often faces problems, concerning automation of information and material streams. A widespread problem of this area is optimization of routes of the movement on delivery of goods. Its decision will allow: to guarantee timely delivery of goods to the customer; to cut fuel consumption; to provide rational use of resources vehicle fleet. In the article the technique of creation of the plan of transportation of semi-finished products of "Domashnie Pelmeni" is offered for “Viktoriya” company
155 kb

OPTIMIZATION MODEL FOR MOMENTS OF OUTPUT OF NEW MODELS OF PRODUCTS TO THE MARKET

abstract 1021408003 issue 102 pp. 64 – 77 31.10.2014 ru 1055
One of the important problems of marketing - the choice moments of output of new models (brands) of products to the market. In the article for the first time in scientific periodicals we have proposed a sketch economic-mathematical optimization model for selection of time of output of new brands to market. We have received the calculation formulas for the moments of the output of new brands
153 kb

FEATURES OF THE ORGANIZATION OF ACCOUNTING WORK AND PAY IN AGRICULTURE

abstract 1111507118 issue 111 pp. 1777 – 1790 30.09.2015 ru 1055
The article deals with the peculiarities of organization of accounting of labour and its payment in agriculture in primary production (crop and livestock). The procedure for calculating wages, recommendations for improving the payroll in a particular organization has been presented
180 kb

PROGRAM FOR ESTIMATION OF ECONOMIC EFFICIENCY OF INVESTMENTS IN CAR SERVICE COMPANIES

abstract 1091505007 issue 109 pp. 116 – 125 29.05.2015 ru 1056
The article presents a computer program for estimation of economic efficiency of investments in car service companies. Estimation of economic efficiency of investments is the most important problem on the development stage of creating the project, modernization and development of production, including car service. Car service is one of the most intensive developing sectors of Russian economics due to increasing amount of vehicles, and therefore, it is a significant part of works and services that compose the gross domestic product. At the same time, investments in companies of car service are risky, because wrong prognosis of economic efficiency can lead to unprofitability of the company or inadmissible time of investments payback. For reducing risks of incorrect investing we have designed a special computer program for estimation of economic efficiency of investments in companies of car service. It can determine different efficiency indicators and take into consideration all the different payments and required investments. The results of the program operation are outputting in forms of the informative table and the plot of the really project estimating. Visual Basic for implementation in MS Excel is the language of realization program, because it doesn’t require additional license
118 kb

THE INSURED AMOUNT AT INSURANCE OF RISKS OF RESPONSIBILITY

abstract 0901306046 issue 90 pp. 697 – 707 30.06.2013 ru 1057
In the article, we have provided the analysis of the insured amount at insurance of risks of delictual responsibility and insurance of risks of responsibility under the contract. The standards of the legislation demanding introduction of changes in them have been revealed
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