Scientific Journal of KubSAU

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

MANAGEMENT ACCOUNTING OF EXPENSES: CATEGORIAL AND ANALYTICAL TOOLS, THE ROLE IN SYSTEM OF ECONOMIC DEVELOPMENT OF AGRARIAN AND INDUSTRIAL COMPLEX

abstract 0911307006 issue 91 pp. 78 – 103 30.09.2013 ru 1308
In the article we have considered the questions of definition of a place of management accounting of expenses in an organization control system. Its influence on the efficiency of preparation and adoption of administrative decisions and economic development of agrarian and industrial complex has been considered
130 kb

MANAGEMENT ACCOUNTING SOFTWARE INNOVATION IN AGRICULTURAL PRODUCTION

abstract 0781204071 issue 78 pp. 887 – 897 30.04.2012 ru 1680
The article describes the purposes and the objectives of management accounting innovation in agricultural organizations
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
164 kb

MANAGEMENT IN LAND USE PLANNING: PROBLEMS AND KEY PERFORMANCE INDICATORS

abstract 1211607118 issue 121 pp. 1877 – 1886 30.09.2016 ru 320
The Russian and the world economy can be characterized as crisis ones. The economic crisis in modern society is perceived as ordinary, it is a part of its daily occurrence. The management and the organization of functioning in different spheres of economy traditionally treats management activity, at the same time the manager's profession in Russia is discredited completely. In the economy of Russia the institute of the professional managers who are ready to perform high-quality services in the land market, and at the same to meet time requirements imposed both from users of land services was not created. Recovery of trust to the leading class of the society undermined in decades of the carried-out socioeconomic transformations affecting all spheres of life of society is the basis of successful development of the country. The first step in ladder of development of national economy always was land issues and there still is. It is possible to carry out the economic transformations affecting the taxation and property without knowing how much the land costs currently. However, without the strong base it is impossible to construct high economic potential of welfare of society. Consideration of topical issues of preparation of the new and already performing the professional activity managerial personnel in the market of land resources in Russia became the purpose of this article
186 kb

MANAGEMENT METHODS TO INCREASE PRODUCTION EFFICIENCY

abstract 1331709081 issue 133 pp. 1114 – 1125 30.11.2017 ru 409
The article examines the socio-psychological, sociological, and psychological methods of management and also creation of a favorable psychological climate in the team and methods of influence on the staff. The evaluation of the system of management and incentives of staff was performed on the example of Bezopasnost company
165 kb

MANAGEMENT OF A PORTFOLIO AS THE INSTRUMENT OF ACHIEVEMENT OF THE PLANNED PROFITABILITY AT THE SET LEVEL OF TAX RISKS

abstract 1271703042 issue 127 pp. 628 – 637 31.03.2017 ru 383
The role of a portfolio of securities, difficult financial products consists, on the one hand in investment for the purpose of obtaining the income, and on the other hand for the stress - testings is more whole. Issuers raise money for development of activity by means of issue of securities. Carrying out operations on attraction of the subordinated loans, the organization increases the capital, creating difficult financial products which allow to reduce risks, to extend the period of obtaining the stable income. Formation of the portfolio consisting of difficult financial products is an acquisition of the market conditions of securities which are selected in the course of the analysis. Implementation of assessment of efficiency of a portfolio is carried out on the basis of the criteria important for the strategy of investors set initially. Revision and change of a portfolio is carried out as necessary that most often can result from considerable changes of market policy, in particular if the investor assumes that these changes are adverse and steady
461 kb

MANAGEMENT OF AGROINDUSTRIAL HOLDING ON THE BASIS OF COGNITIVE FUNCTIONS OF COMMUNICATION OF RESULTS OF WORK OF THE HOLDING AND CHARACTERISTICS OF ITS SUB-ENTERPRISES

abstract 0540910015 issue 54 pp. 248 – 260 21.12.2009 ru 3112
In article the main problem of management of agro industrial holding is formulated and the basic results of its solution on the basis of application of the modern automated technology of management by knowledge, i.e. systemic-cognitive analysis (SC-analysis) are shown. The technology of cognitive functions of SC-analysis, providing both revealing of knowledge from empirical data, and use of this knowledge for decision-making support of management of holding as a whole, on the basis of management of characteristics of the sub-enterprises, is examined in details
272 kb

MANAGEMENT OF AN UNIVERSITY: EM-PLOYMENT AND PROFESSIONAL DEVELOP-MENT OF GRADUATES

abstract 0951401029 issue 95 pp. 541 – 565 30.01.2014 ru 1175
Need of goals management by university on an indica-tor "employment" is proved. The problem definition is executed and ways of improvement of a control sys-tem by university and market policy are offered. Re-sults of the analysis of external impacts on an university as social and economic system, the maintenance of an exit of system, relationships of cause and effect of an exit and a system entrance are given
136 kb

MANAGEMENT OF COMPETITIVENESS OF THE VERTICALLY-INTEGRATED CORPORATIONS ON THE BASIS OF DEVELOPMENT OF INTANGIBLE ASSETS

abstract 0601006016 issue 60 pp. 193 – 206 29.06.2010 ru 2324
In this article modern development of intangible assets in management of the vertically-integrated corporations is considered
160 kb

MANAGEMENT OF DEVELOPMENT OF AGRARIAN PRODUCTION ON THE BASIS OF VERTICAL COOPERATION

abstract 1211607025 issue 121 pp. 539 – 551 30.09.2016 ru 393
The article shows the economic mechanism of operation of the vertical cooperation of small agricultural farms and their quantitative characteristics. There is great attention paid to the work of Revising Union; and there are shown: its objectives, its stabilizing role in lending to small businesses, and the volume of regional lending. The proposed project is meant to improve the current economy mechanism of vertical cooperation, to increase efficiency of regulation of the development process of consumer cooperatives of small farming with future possibility of public offering of constituent entities of the production infrastructure created with participation of the state. The authors recommend creating joint infrastructural facilities for small business with active engaging of the government, which will increase currently low motivation of participants of small-scale agricultural farming (SAF) in building a new cooperation. It is recommended to actively enhance the process of creating of infrastructure of economic activity, the state features in the construction of production, supply, logistics, processing, marketing and other necessary for practical objects in the form of storage facilities, slaughterhouses, depots mine-mineral fertilizers etc. It is proposed to enhance preparation and retraining of personnel for working with small farms and especially in their consumer cooperatives. To increase efficiency of the informative-consultative instrument of development of small business by adding more state funding, more actively implement a scheme of public-private partnerships with cooperatives of small agricultural farming. The crucial condition for successful development of SAF is lobbying interests of participants of small agrarian business by giving opportunities from regional Chambers of commerce and industry, by establishing associations of small forms of management to protect interests of participants in use of land, resources provision, lending, product sales, and other important concerns
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