Scientific Journal of KubSAU

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

ECONOMIC ISSUES OF BRANCH PRODUCTION

abstract 1091505038 issue 109 pp. 624 – 635 29.05.2015 ru 1167
The article deals with topical questions of economy industry production of rice grain. The need for improving the business efficiency of rice today is dictated by political and economic sanctions, the needs of our society in full substitution of this important product. State stimulation of rice development today is carried out through a complex of economic and administrative activities. The economic measures of the state include: price control on rice price and processing products, support of agricultural producers’ incomes, leasing involving the state, marketing of products, and infrastructure development of the grain market. The system of public administrative measures also includes standardization and certification of grain products, control quality of grain and products of its processing, the quarantine protection, licensing activities organizations, and mandatory statistical account of the rice market. These measures are intended to ensure equal conditions of competition between local and imported rice, to spur investment and expansion of domestic production, increase profitability of rice, allowing the rice enterprises to carry out expensive irrigation systems repairs and capital inputs in lot lend. The article suggests that rice branch industry remains competitive and with abolition of import customs barriers within frameworks WTO. It is necessary to invest more heavily in infrastructure with the aim of improving business efficiency of rice
140 kb

INTEGRATION IN ANTLER REINDEER BREEDING OF THE ALTAI REPUBLIC

abstract 1041410005 issue 104 pp. 86 – 95 30.12.2014 ru 1168
In this article the questions of vertical integration which is necessary to bring the company of antler reindeer breeding out of crisis are considered. We have presented a scheme of participant of "supplier – consumer” integral interaction
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 1170
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
125 kb

CORPORATE CONTROLLING: DEFINITION, SUBSTANCE AND TASKS

abstract 0961402029 issue 96 pp. 399 – 411 28.02.2014 ru 1170
The article provides the definition of corporate controlling as a management category, defines the substance of objects and subjects of corporate controlling and classifies the functions of corporate controlling in accordance with particular business needs
457 kb

IMPROVING THE MECHANISM OF CALCULATION OF VAT IN THE APPLICATION OF TAX INCENTIVES

abstract 0981404045 issue 98 pp. 614 – 629 30.04.2014 ru 1170
The problem of calculating the value added tax of Housing and Utilities organizations represented in the article. We have also discussed the issues and proposed a mechanism for calculation of VAT on taxable and tax-exempt organizations activities
149 kb

BASICS OF REPRODUCTION OF THE INDUSTRY DUE TO REGIONAL AND SECTORAL PECULIARITIES (ON THE EXAMPLE OF THE COAL INDUSTRY OF THE ROSTOV REGION)

abstract 1011407074 issue 101 pp. 1142 – 1155 30.09.2014 ru 1170
The article covers the basics of reproduction industry based on regional and industry characteristics (for example, the coal industry of the Rostov region). We have also considered the current status of coal mining enterprises and defined their role in the regional economy. We have examined and detailed the three main phases of the concept of long-term program of development of the coal industry till 2030. We have analyzed the first steps of its implementation, which had been not as successful as expected. We have also defined the measures to stabilize the coal industry for the coming year and developed areas of scientific, technical and innovation policy for the further development and promotion of the world market for coal products
217 kb

FEATURES OF REPRODUCTION PROCESS IN DAIRY CATTLE BREEDING OF THE KRASNODAR REGION

abstract 1101506091 issue 110 pp. 1365 – 1383 30.06.2015 ru 1171
We consider the economic essence and general rules of the reproductive process in dairy cattle breeding. We have analyzed a modern condition of subsector: change in the numbers of livestock, breed and numerical structure of evaluation dates cattle, the volume of generation of raw milk, the profitability of its production and realization. We have also analyzed the balance of resources and use of milk, level of consumption and dynamics of imports dairy products in Russia. Reduction of volumes of raw milk has resulted into a deficiency of food of its own production, an increase in of import deliveries of milk and of dairy products. As a result of the conducted research we revealed some tendencies, that have a negative impact on the reproductive processes of in dairy cattle breeding: a long period of reproduction, disparity of prices on milk and the products industrial organizations, the destruction of permanent integration ties, high degree of deterioration of the equipment, strengthening of the process technological degradation, non-observance of technology of feeding and livestock, poor use of the genetic potential of animals, monopoly processing and trade organizations, weak susceptibility subsector to innovative technologies. Perfection of reproductive process in the subsector assumes growth of solvency of economic subjects at the expense of reduce the level of disparity in prices, optimization of interbranch of mutual relations, development of cooperation and of agroindustrial integration
121 kb

TAX RISKS AND WAYS TO REDUCE THEM AT THE CONTRACT CONCLUSION

abstract 1011407067 issue 101 pp. 1056 – 1064 30.09.2014 ru 1175
Relevance of the article has been proved by the fact that assessment of tax risks of writing contracts is one of the important tools of tax planning. Its result is the creation of a rational scheme structure contracts with all the specifications and requirements for ensuring transparency and manageability. It also makes it possible for the highest possible tax avoidance through the use of legitimate schemes provided by the legislation
201 kb

QUALITATIVE COMPARATIVE ANALYSIS OF NOOSPHERE DEVELOPMENT AND KNOWLEDGE ECONOMY

abstract 1041410088 issue 104 pp. 1189 – 1205 30.12.2014 ru 1176
The article, based on the total problems of formation and development of the knowledge economy, we highlighted the environmental aspect and the comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept development in terms of their complementarity
200 kb

CONTENTS AND FUNCTIONS OF BALANCED INDICATIVE MANAGEMENT

abstract 0981404054 issue 98 pp. 730 – 753 30.04.2014 ru 1177
In the article the questions of balanced indicative management essence are discussed, on basis of economic literature generalization its functions are dedicated, the system of indicators at the regional economy and economic agents level is formed, the structural elements and instruments of indicative management are analyzed
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