Scientific Journal of KubSAU

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

THE HIERARCHICAL STRUCTURE OF THESYSTEM TO ENSURE THE SAFETY OF THE POPULATION AND TERRITORIES IN CASEOF EMERGENCY

abstract 1041410037 issue 104 pp. 513 – 526 30.12.2014 ru 1666
The article substantiates the need for multilevel security system, the need for which is due to the dependency of the security of the facilities of a superior level of security of the facilities of a lower level, as well as entrusting the management, coordination and monitoring of the Security State authorities (Federal, entity of the Federation, local self-government)
254 kb

ECONOMIC ANALYSIS AS APPRAISAL INSTRUMENT FOR INVESTMENT ATTRACTIVENESS OF A HOTEL ENTERPRISE

abstract 1041410038 issue 104 pp. 527 – 545 30.12.2014 ru 1547
In the article we provide an estimation of investment attractiveness of a service sector company
481 kb

THE PROBLEM OF EFFECTIVE DEVELOPMENT OF THE PIG INDUSTRY OF THE ROSTOV REGION

abstract 1041410050 issue 104 pp. 677 – 688 30.12.2014 ru 1442
In the work we highlight the organizational and economic aspects of a profitable pork production in the market conditions. The article provides an analysis of the current status of the pig industry in the Rostov region. It also outlines solutions to the problems of development of pig breeding in the Rostov region
618 kb

PRINCIPLES OF ORGANIZATION OF INNOVATION ACTIVITY IN SCIENTIFIC AGRO-INDUSTRIAL COMPLEX

abstract 1041410062 issue 104 pp. 822 – 838 30.12.2014 ru 1667
The article provides and justifies the most preferred principle of innovative activity in agro-industrial complex - the development of multilevel model based on marketing concept of spheres and its approaches to managing innovation. The concept aims to create a competitive scientific and technical production, demand in the market through active marketing of the scientific-technical and innovation industry
133 kb

GENESIS AND EVOLUTION OF SCIENTIFIC APPROACHES TO THE DEFINITION OF INSTITUTION AND INSTITUTIONAL TRANSFORMATIONS IN THE CONTEXT OF MODERNIZATION OF THE INSTITUTIONAL STRUCTURE OF THE ECONOMY

abstract 1041410066 issue 104 pp. 873 – 883 30.12.2014 ru 1011
This article analyzes basic concepts and categories of the institutional economic theory and it highlights their most essential characteristics. Also it provides author's definitions of such notions as institution and institutional transformations
126 kb

PECULIARITIES OF THE INTRODUCTION OF CONTROLLING IN ORGANIZATIONAL AND MANAGEMENT STRUCTURE OF COMMUNAL SECTOR’S ORGANIZATIONS

abstract 1041410069 issue 104 pp. 913 – 922 30.12.2014 ru 1081
The article presents the issues of implementation of controlling in organizational and management structure of management companies utilities. The concept of controlling resources was suggested, as well as we defined its objectives and functions.
199 kb

INTELLIGENT ASSESSMENT OF THE CREDITWORTHINESS OF THE REGIONS. PART 1. MULTIVARIATE STATISTICAL ANALYSIS

abstract 1041410073 issue 104 pp. 962 – 973 30.12.2014 ru 1087
We offer the system of indicators to assess the creditworthiness of Russian regions in this article. Correlation analysis of the indicators was performed and we highlighted correlated dependences. The system of 14 independent input parameters to assess the creditworthiness of the regions was composed. We have also conducted a cluster analysis (dependent index) assess the creditworthiness of the regions for the minimum and the optimal number of clusters creditworthiness regions. A dendrogram was obtained to show credit ability for the regions of SFD and North Caucasus Federal District. We created a discriminant model to assess the creditworthiness of regions with high confidence recognition
278 kb

ACCOUNTING POLICY FOR TAX PURPOSES AS THE BASIS OF TAX ACCOUNTING OF AGRICULTURAL ORGANIZATIONS

abstract 1041410074 issue 104 pp. 974 – 994 30.12.2014 ru 1362
This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
134 kb

THE COMPARATIVE CHARACTERISTICS OF DIFFERENT COST ACCOUNTING METHODS AND CALCULATION OF COST PRICE

abstract 1041410076 issue 104 pp. 1015 – 1025 30.12.2014 ru 1338
The article considers traditional and innovative methods of cost accounting and cost calculation, their analysis in comparison with traditional methods
1260 kb

APPLICATION OF CONTROLLING COSTS IN BAKERY

abstract 1041410079 issue 104 pp. 1057 – 1071 30.12.2014 ru 1238
The article deals with the problems of the organization and implementation of the innovative method of cost accounting in bakery
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