Scientific Journal of KubSAU

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

EFFICIENCY OF USE OF STRATEGIC PLANNING ELEMENTS IN RETAILERS OF THE KRASNODAR REGION

abstract 0991405063 issue 99 pp. 910 – 927 30.05.2014 ru 1097
The efficiency of launching the strategy planning system was examined. The system enables the organization to forecast sales indexes more precisely and get more profit by using its resources rationally in the retailment of the Krasnodar region
158 kb

METHODOLOGICAL PROBLEMS OF IDENTIFYING INTERCOMPANY OPERATIONS AND TRANSACTIONS BETWEEN AFFILIATED PARTNERS

abstract 1021408044 issue 102 pp. 711 – 725 31.10.2014 ru 1098
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
1279 kb

MANAGEMENT OF UNCLAIMED GROUND SHARES AS PLEDGE OF THE EFFECTIVE UTILIZATION OF GROUND RESOURCES

abstract 0721108027 issue 72 pp. 306 – 314 30.10.2011 ru 1099
In the article, the material devoted to problems of formation of the ground areas on account of unclaimed ground shares and management by them on the basis of the analysis of the current legislation is presented
191 kb

TRENDS, CHALLENGES AND PROSPECTS OF THE DEVELOPMENT OF FOREIGN AND RUSSIAN PASSENGER CAR MARKETS

abstract 1281704003 issue 128 pp. 82 – 99 28.04.2017 ru 1100
The article presents main laws of Russian and foreign car markets development, its growth characteristics in present economic context; it examines global manufacturing of vehicles by international auto groups. Car market structural changes in the Russian market are analyzed. The future impact of modern economic crisis on auto market repartition and its development trend is also considered
160 kb

DEVELOPMENT OF METHODOLOGY AND ORGANIZATION OF MANAGEMENT ACCOUNTING IN HOUSEHOLD ORGANIZATIONS

abstract 1021408050 issue 102 pp. 808 – 817 31.10.2014 ru 1101
The article describes the development of management accounting methodology within the industry management houses. We have presented the decomposition and main functions of the liability and proposed grouping cost centers by type of business processes in household organizations
2244 kb

SYSTEM-COGNITIVE ASPECTS OF AUTOMATION OF INVESTMENT CONTROL OF REGIONAL AGRIBUSINESS INDUSTRY WITH APPLICATION OF INTELLECTUAL PROCESS ENGINEERING

abstract 0721108045 issue 72 pp. 520 – 534 30.10.2011 ru 1104
In the article, the problem of agribusiness industry control is stated, the purposes of control and measure of its success, and also composition of the computerised management system, including control object, controlling system, informational-measuring system and also a subsystem of rendering of corrective actions are considered. What is offered: 1) the control purpose is to consider a raise of quality level of life of the population of region; 2) the capacity of measure of success of control is to consider indexes of quality level of life of the population; 3) numbers and direction of investments can be used as the controlling factor; 4) synthesis and verification of model of agrarian and industrial complex can be performed directly in a cycle of control, based on application of system-cognitive analisys (SC-analisis) and its programmatic tooling - "Eidos" intellectual system; 5) forecasting of evolution of agrarian and industrial complex and production of controlling solutions can be performed on the basis of cognitive model of agrarian and industrial complex with SC-analisis and application of "Eidos" system
485 kb

FINANCIAL AND ECONOMIC ANALYSIS OF AGRO-INDUSTRIAL COMPANIES OF FOREIGN AND DOMESTIC MODELS

abstract 1101506090 issue 110 pp. 1352 – 1364 30.06.2015 ru 1104
The article provides a detailed overview of the existing foreign and domestic models of analysis of financial and economic state of companies; we have identified their strengths and weaknesses in relation to the Russian agro-industrial companies. We have also conducted an experiment in which we analyzed 70 enterprises of the agroindustrial complex using the following ten methods: E. Altman’s, the model of R. Taffler and G. Tiso, the method of “credit-men”, the model of Springate, the models of Fulmer, the Fox model, the model by G. V. Savitskaya, the model of P. O. Zaitseva's, the models of Sberbank, the models of ISEA. The choice of these models is associated with their popularity and ability to use for the analysis of financial and economic state of companies of agroindustrial complex. The experimental results allowed concluding the fact that for whatever reasons, the existing methods are not always suitable for effective analysis of financial and economic state of enterprises of agroindustrial complex. It is therefore necessary to seek some new approaches and to develop a modern model focused on the analysis of financial-economic condition of agricultural enterprises. The practical significance of this study is that the identified problem is the lack of analysis models able to carry out an adequate assessment of the economic and financial condition of agricultural companies
227 kb

VARIETY OF RISKS

abstract 1111507005 issue 111 pp. 53 – 80 30.09.2015 ru 1106
In many areas - the economy, quality management, medicine, the ecology, in safety of flights and others - the problems of analysis, estimation and management of risks have much in common. Therefore, we consider it necessary to develop a general theory of risk. Approaches and methods of this theory will allow in the future solving problems of uniform risk management in specific subject areas. Based on the analysis of scientific publications and industry regulations it must be noted that private risk theories tend to become isolated within themselves, create their own internal standards and systems of regulations. Separately - for banking, separately - for safety, separately - for industrial accidents, etc. In order to construct a general theory of risk we analyze use of the term "risk" in various fields, consider the variety of types of risks, give the basic definitions in the field of analysis, estimation and management of risk. We discuss planetary risks (at Earth as a whole), global risks (at the level of one or more States), financial risks, commercial risks (risks at the level of the immediate environment of the company), and production (internal, operational) risks relating to the activities of individual enterprises (organizations), personal risks. Instruments of total risk theory allow us equally solve the basic problems of analysis, estimation and management of risk for all areas
210 kb

PHASE ANALYSIS AS A TOOL OF PREESTIMATED ANALYSIS OF THE ACTIVITY OF A MULTIFUNCTIONAL CENTER

abstract 1071503033 issue 107 pp. 473 – 483 31.03.2015 ru 1107
The article is devoted to the phase analysis as a tool preprocessor analysis of a multi-purpose center. Consider the time series of the daily number of requests received on the basis of the phase portraits of these time series. These time series have strong properties of cycles and periodicity. Practice has shown that in modern conditions, for example, for the Russian economy with its instability and financial crises, classical economic theory and statistics, built on linear models, turned out to be unproductive. Overview of approaches and economic-mathematical methods preprocessor analysis of evolutionary economic processes and the corresponding time series allows concluding the following: one versatile, satisfying all the requirements, do not possess the shortcomings of the method of analysis and forecasting does not exist. Each approach and each method has its advantages, disadvantages, limits of use. Most of the known methods of forecasting operate detected in the considered time series properties of cycles and periodicity. Thus, the mere presence of a pronounced cyclicity at different levels of the considered hierarchical model of the time series of the number of requests in a multi-purpose center are important indicators of the possibility of constructing an adequate predictive model number of requests in the multi-purpose centre
226 kb

PLACE OF MANAGEMENT ACCOUNTING AND THE ANALYSIS IN THE ORGANIZATION CONTROL SYSTEM, AND THEIR INFLUENCE ON EFFICIENCY OF PREPARATION AND ADOPTION OF ADMINISTRATIVE DECISIONS

abstract 0911307007 issue 91 pp. 104 – 133 30.09.2013 ru 1108
In the article, we have considered the questions of definition of a place of management accounting and the analysis in an organization control system. Their influence on the efficiency of preparation and adoption of administrative decisions is considered
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