Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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2026 kb

TOOLS OF FINANCIAL CALCULATIONS: WORKING AND TRAINING OF THE USE OF ECONOMIC WORK IN AGRO-INDUSTRIAL COMPLEX COMPANIES

abstract 1021408029 issue 102 pp. 451 – 476 31.10.2014 ru 1306
This article considers the possibility of the information technologies use in the financial calculations and in making grounded management decisions in agro-industrial complex companies
280 kb

SEASONALITY IN THE DYNAMICS OF THE PRODUCTION OF NATURAL AND ASSOCIATED PETROLEUM GAS IN RUSSIA: THE SPLINE ANALYSIS

abstract 1021408033 issue 102 pp. 511 – 521 31.10.2014 ru 1008
The energy market shows strong exposure to seasonal fluctuations. A striking example of the impact of seasonality is the dynamics of the production of natural and associated gas in Russia. We use two approaches to the identification and analysis of seasonality: classical econometric based on different smoothing procedure; spline method uses an approximation of the economic dynamics of cubic splines and phase analysis. In the comparison of the two methods are used to identify the benefits of using spline functions when modeling economic dynamics and phase analysis of seasonality
391 kb

METHOD OF AUDITING IMAGINARY AND FEIGNED ACCOUNTING OBJECTS

abstract 1021408043 issue 102 pp. 692 – 710 31.10.2014 ru 1623
The article is devoted to the questions of audit evidence about imaginary and feigned accounting objects. We have developed the set of audit procedures to improve verification efficiency
158 kb

METHODOLOGICAL PROBLEMS OF IDENTIFYING INTERCOMPANY OPERATIONS AND TRANSACTIONS BETWEEN AFFILIATED PARTNERS

abstract 1021408044 issue 102 pp. 711 – 725 31.10.2014 ru 1096
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
258 kb

CONTEMPORARY FORMS OF PROCESS OF INTEGRATION IN CONDITIONS OF THE INSTABILITY OF THE WORLD ECONOMY

abstract 1021408047 issue 102 pp. 749 – 778 31.10.2014 ru 1370
The article deals with the system of classification of international economic integration like a promising direction and form of modern development of the essence of the study of international economic integration. Consideration of the definition of international economic integration, the characteristic of stages in the evolution of integration, similarities and differences between types of international economic integration as well as species of international integration organizations are giving the possible to supplement the classification of international integration processes in conditions of the instability of the world economy
206 kb

THE ROLE AND DEVELOPMENT OF AGRICULTURAL PRODUCERS WITHIN A MIXED ECONOMY

abstract 1021408049 issue 102 pp. 790 – 807 31.10.2014 ru 1066
The article is about the development of farms of all categories in the multiform agricultural production
160 kb

DEVELOPMENT OF METHODOLOGY AND ORGANIZATION OF MANAGEMENT ACCOUNTING IN HOUSEHOLD ORGANIZATIONS

abstract 1021408050 issue 102 pp. 808 – 817 31.10.2014 ru 1099
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
151 kb

STATE'S ROLE IN THE DEVELOPMENT OF “GREEN ECONOMY”

abstract 1021408058 issue 102 pp. 911 – 924 31.10.2014 ru 1473
In the article we analyze the main factors of “green” economy development and discuss the role of the state as the main subject of this process. On the basis of research of several countries experience it has been shown that the main instrument for “green” structural changes in the economy are government programs, that may have different priorities and vectors in different countries
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 1039
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
195 kb

THE KEY PROBLEMS TO ATTRACT FOREIGN INVESTMENT IN RUSSIAN ECONOMY

abstract 1021408080 issue 102 pp. 1252 – 1261 31.10.2014 ru 1424
This article discusses the problems that inhibit the influx of foreign investments into the Russian market, including geopolitical factors. We have analyzed the pattern of other-countries, investment in the Russian economy, for comparison, of the given data according to their size in the EU and China. The article focuses on the relationship of foreign investment to the competitiveness of the economy
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