Scientific Journal of KubSAU

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

METHODS OF EVALUATION OF FINANCIAL EFFICIENCY OF HIGH-TECH PROJECTORIENTED COMPANIES

abstract 1091505044 issue 109 pp. 707 – 733 29.05.2015 ru 1200
The subject of the research is a complex of high-tech manufacturing companies integrated and functioning in the form of project-oriented companies that are complex dynamic systems with increased efficiency due to changes in its structure and functions, institutional adaptation or use of project management techniques and optimization. The article reveals peculiarities of assessment methods financial performance knowledge-based project-oriented businesses, the main of which is that companies consider their activities as separate independent projects, which have their cost centers and profit. The author's solution to the problem of choosing the optimal investment project among several possible within the framework of the investment program or portfolio of projects, which can be mutually independent of each other, or mutually interdependent. The aim of the work is to study the possibilities and prospects of organizational and economic mechanisms for the use of project campaign for the effective management of knowledge-based enterprises that will quickly adopt new technologies and create optimal production structure. The results will be useful for the public authorities responsible for the development of high-tech industries as well as public and private companies wishing to profitably participate in the implementation of major innovative projects and programs. In the course of the study suggested methods for evaluating the effectiveness of high-tech project-oriented businesses, allowing them to identify the main advantages and disadvantages in meeting their specific production problems
169 kb

QUALITY CONTROL ACTIVITIES OF AUDIT ORGANIZATIONS: RELATIV ANALYSIS OF FEDERAL STANDARDS ON AUDITING (FSAD) AND INTERNATIONAL STANDARDS ON AUDITING (ISA)

abstract 1041410143 issue 104 pp. 2078 – 2093 30.12.2014 ru 1203
The article provides an overview of the results of the comparison of the provisions of the Federal standards on auditing and international auditing standards in terms of quality control of work audit organizations; we have also identified the pros and cons of these standards
134 kb

MANAGEMENT OF FINANCIAL STIMULATION OF STAFF IN AGRARIAN COMPANIES

abstract 0921308068 issue 92 pp. 1022 – 1032 31.10.2013 ru 1204
The article reviews the modern methods of stimulating of staff in agrarian companies
291 kb

THE CHARACTERISTICS OF THE REPRODUCTIVE PROCESS IN AGRICULTURE OF THE STAVROPOL REGION

abstract 0861302023 issue 86 pp. 324 – 338 28.02.2013 ru 1205
In the article, we have researched the dynamics in the state of fixed assets of Stavropol agricultural sector. The conclusion is made about the effectiveness of the functioning and use of fixed assets of agricultural companies of the region. We have also proposed the directions for the improvement and modernization of the production process in agriculture of the region
369 kb

THE FEATURES OF COMPONENTS OF INTERNAL AND EXTERNAL ENVIRONMENT INFLUENCE ON THE BUSINESS ACTIVITY OF A COMPANY

abstract 1021408023 issue 102 pp. 362 – 373 31.10.2014 ru 1205
The article presents the material on the market uncertainty of the business environment in Russia, it requires in-depth analysis of the processes in the external and internal environment of the organization. Subjects of different organizational - legal forms are in constantly changing conditions of the business climate
153 kb

GENERAL DESCRIPTION OF THE CONCEPTS OF DETERMINING INNOVATION ACTIVITIES

abstract 0931309031 issue 93 pp. 466 – 482 30.11.2013 ru 1207
The article reviews the basic concepts used in the analysis of innovation activities; we have also examined the integration of the concepts and proved the necessity of developing the effective innovation-oriented strategy of Russia's development
158 kb

PROBLEMS VALUATION AND ACCOUNTING OF "HUMAN CAPITAL" OF COMPANIES IN MARKET CONDITIONS

abstract 0951401038 issue 95 pp. 691 – 707 30.01.2014 ru 1210
The article deals with the essence, content and ap-proaches to valuation and accounting of human capital as a source for the formation of labor-mode potential business subjects in modern conditions
186 kb

EVALUATION OF INVESTMENT ATTRACTIVENESS OF THE FISHING INDUSTRY OF THE REPUBLIC OF CRIMEA

abstract 1001406112 issue 100 pp. 1709 – 1719 30.06.2014 ru 1210
This article is focusing on the importance of investment attractiveness in the economy. We have highlighted and characterized the factors of investment attractiveness of the fishing industry of the Republic of Crimea in retrospect and in the terms of joining the Russian Federation
164 kb

THE STRUCTURAL DYNAMIC ECONOMIC MODEL SDEM-2: FROM SYSTEM DYNAMIC SOLUTIONS TO LINEAR AND LOGARITHMIC UTILITY MAXIMIZATION

abstract 1041410011 issue 104 pp. 186 – 201 30.12.2014 ru 1210
The Structural Dynamic Economic Model SDEM-2 is essentially a model of a closed economy growing under conditions of conflict of interests of two powerful aggregate actors: entrepreneurs and wage-earners. We study the economic growth within SDEM-2 both in system dynamic and optimization model setups. For the system dynamic model setup, four alternative control strategies of entrepreneurs are considered in detail: the “altruistic” control strategy, the “moderate output growth” control strategy, the “here and now” control strategy, and the “moderate dividend growth” control strategy. In the optimization setup the Pontryagin's maximum principle is applied to SDEM-2 to solve the linear and logarithmic utility maximization problems. The degree of sub-optimality of system dynamic solutions is evaluated
475 kb

NORMATIVE AND METHODICAL BASIS OF THE THEORY OF DEPRECIATION RESERVES IN AGRICULTURAL COMPANIES

abstract 0921308091 issue 92 pp. 1335 – 1350 31.10.2013 ru 1212
This article is dedicated to the methods of calculation and the accounts’ reflection of the depreciation reserves. The methods are differentiated on the method of depreciation calculation
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