Scientific Journal of KubSAU

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

ORGANIZATIONAL-ECONOMIC SUPPORT OF INNOVATIONS IN THE ROCKET AND SPACE INDUSTRY

abstract 1021408005 issue 102 pp. 112 – 143 31.10.2014 ru 813
We discuss the reasons for the development of organizational-economic support (OES) in the rocket and space industry (RSI). We have also considered the problems of estimation of the effectiveness of innovation-investment projects and ECO project management to create the rocket and space technics. On the basis of the analysis of the state and prospects of development we have developed the proposals for OES of innovation in RSI
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 948
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
442 kb

MARKET ANALYSIS AND MODELING OF BUSINESS PROCESSES OF PUBLIC CATERING ORGANIZATIONS OF THE KRASNODAR KRAJPOTREBSOJUZ

abstract 1021408024 issue 102 pp. 374 – 398 31.10.2014 ru 2286
In the article we present the analysis of the market of public catering of the Russian Federation, the Krasnodar region. The role of public catering organizations in the total volume of activity of Krasnodar Krajpotreb-sojuz and the terms of socio-economic development of the Krasnodar region has been shown? As well as the modeling of business processes of public catering organizations. We have also revealed shortcomings in the organization of business processes and suggested ways of further studying of identified deficiencies
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 933
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 753
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 1320
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 797
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 1028
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 756
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 775
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
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