Scientific Journal of KubSAU

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

CREATING THE PROMOTIONAL MECHANICS FOR THE CITY OF MAGADAN IN SOCIAL-ECONOMIC AREA

abstract 1011407026 issue 101 pp. 450 – 464 30.09.2014 ru 1129
Nowadays a lot of countries, regions, cities, corporations carry out special process to form territories images, to create original images of their strategies and concrete products. Such processes in the Kolyma region, concerning the forming of positioning and advance mechanism of our city, are mostly at the research conducting and trial actions stage. Therefore, we consider it timely and relevant to offer the recommendations which can be used by authorities when developing positioning and advance programs of the considered northern city within the country, as well as beyond its boundaries
335 kb

ANALYSIS OF FOOD PRODUCTS CONSUMPTION LEVEL

abstract 1011407028 issue 101 pp. 480 – 495 30.09.2014 ru 5290
The article is devoted to the question of analysis of food consumption. The consumption structure of main types of agricultural products has been examined. Issues of food needs saturation have been examined as well
134 kb

CREDIT RISKS, ARISING FROM THE FINANCING OF SMALL AND MEDIUM-SIZED BUSINESSES BY COMMERCIAL BANKS

abstract 1011407037 issue 101 pp. 633 – 643 30.09.2014 ru 1526
The article discusses types of credit risk arising from the financing of small and medium-sized businesses by commercial banks; we have also conducted its evaluation and the identification of opportunities of minimization
195 kb

EXPENSES AND THEIR CLASSIFICATION IN SYSTEM OF CONTROLLING OF THE ECONOMIC SUBJECT OF AGRARIAN AND INDUSTRIAL COMPLEX

abstract 1011407041 issue 101 pp. 679 – 698 30.09.2014 ru 1194
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
152 kb

ANALYSIS OF THE FINANCIAL STATEMENTS AND TAX AND IDENTIFICATION OF THEIR RELATIONSHIP

abstract 1011407044 issue 101 pp. 709 – 721 30.09.2014 ru 1583
This article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting
163 kb

TRENDS AND FUNCTIONING OF THE REGIONAL INNOVATION SYSTEM

abstract 1011407049 issue 101 pp. 771 – 785 30.09.2014 ru 1397
The article considers the issues of functioning of a regional innovation system. It also gives an estimation of trends and peculiarities of functioning of the regional innovation system. We have analyzed the innovation activity of organizations by Federal districts of the Russian Federation. We have identified specific problems and reasonable prospects of development of innovative activity in Russian regions. The factors of regional development in the interests of effective functioning of a regional innovation system are given in this article
159 kb

DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS

abstract 1011407055 issue 101 pp. 896 – 910 30.09.2014 ru 1071
In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life
134 kb

CONTROLLING LABOR COSTS

abstract 1011407058 issue 101 pp. 931 – 941 30.09.2014 ru 1304
The article presents the author's model of organization of controlling personnel costs
128 kb

CONTROLLING OF INVENTORIES AND FINISHED PRODUCTS

abstract 1011407059 issue 101 pp. 942 – 952 30.09.2014 ru 1248
The article presents the author's scheme of implementation of the tools of controlling of inventory and finished products
190 kb

THE FORMATION OF RUBLE AS AN INTERNATIONAL CURRENCY

abstract 1011407064 issue 101 pp. 1032 – 1044 30.09.2014 ru 1199
The article discusses the possibility of formation of ruble as free currency, in terms of the key factors determining the international status of the national currency
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