Scientific Journal of KubSAU

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

CONTROLLING LABOR COSTS

abstract 1011407058 issue 101 pp. 931 – 941 30.09.2014 ru 1313
The article presents the author's model of organization of controlling personnel costs
233 kb

THE CONCEPT OF DYNAMIC ABILITIES IN THE STRATEGIC CHOICE OF THE COMPANY

abstract 1081504086 issue 108 pp. 1164 – 1182 30.04.2015 ru 1313
The evolution of the theory of strategic management has led to increasing the role of the internal environment in the company's development strategy. The development of the Resource approach and the need for ongoing formation of competitive advantages led to the identification of the concept of dynamic capabilities. This article is devoted to the systematization of the main points of view on the nature and significance of this conceptual approach to the raise of the competitiveness of the up-to-date companies. Firstly, why the current trends in strategic management are dominated in particular concept of dynamic capabilities; secondly, could this approach be a theoretical and methodological base of the strategic choice of domestic companies? According to learning of few bibliographic sources there was identified the terminological basis, which was used in the resource and dynamical capability concepts («resources», «ability», «competence», «dynamic capabilities», «key competency», etc.), the analysis were realized and the correlation of these categories in the process of strategic choice was revealed. In the article the author's point of view devotes to the concept of key competences and its role in the achieving competitive advantages. The author examines the relationship between dynamic capabilities and key competency and their role in the ensuring the competitive development of the company
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 1314
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
238 kb

ARTIFICIAL INTELLIGENCE METHODS FOR DECISION MAKING AND PREDICTING THE BEHAVIOR OF DYNAMICAL SYSTEMS

abstract 1031409021 issue 103 pp. 324 – 341 30.11.2014 ru 1315
This article proposes a modification and training the Cellular Automaton predictive model. The author presents a modified system of models and methods for time series prediction with memory based on the theory of fuzzy sets and linear cellular automata
123 kb

FEATURES AND PROBLEMS IN THE COMPILATION AND ANALYSIS OF THE CONSOLIDATED FINANCIAL STATEMENTS

abstract 0991405040 issue 99 pp. 618 – 627 30.05.2014 ru 1317
The article concerns the peculiarities and problems of compiling and analyzing the consolidated financial statements since it was prepared under IFRS and thus in parallel with it, if the company is in the territory of the Russian Federation, the financial statements are prepared, in accordance with RAS. This complicates the comparison of the performance of two types of reporting and leads to the need to develop the algorithms for economic analysis to compare, analyze and interpret the Group's financial statements and accounting records of its member companies. In order to adequately assess the performance of these two types of reporting, it is necessary to understand the algorithm of consolidated financial statements and clearly understand the differences that exist between Russian and international accounting standards
152 kb

ANALYSIS OF THE TAX BURDEN OF AGRI-CULTURAL ORGANIZATIONS OF THE KRASNODAR REGION

abstract 0991405087 issue 99 pp. 1257 – 1270 30.05.2014 ru 1318
This article analyzes the level of tax burden of the agricultural organizations of the Krasnodar Territory. It shows the data on taxes, fees, insurance premiums paid by the agricultural organizations. We have also given the calculations of the tax burden of a collection of organizations
191 kb

PROBLEM OF POVERTY IN RUSSIA AND THE WAYS OF ITS SOLUTION

abstract 1001406058 issue 100 pp. 893 – 903 30.06.2014 ru 1318
This article deals with the problem of poverty in Russia, it presents the approaches to definition of poverty, the causes and extent of the Russian Federation. The analysis of the main indicators characterizing the con-temporary socio-economic condition of the country has been done. Based on the findings, the article sug-gests the ways to solve the problem
1023 kb

PROCEDURE OF FORMATION OF THE SMALL INNOVATIVE COMPANIES WITH ALLOCATION OF ORGANIZATIONAL, ECONOMIC, SOCIAL AND PSYCHOLOGICAL COMPONENTS

abstract 0891305022 issue 89 pp. 318 – 328 29.05.2013 ru 1319
In the given article, the procedure of formation of the small innovative companies on the basis of the scientific and educational centers, based on a system assessment of characteristics of their activity when the distinctive feature is the possibility of determination of quality of education and scientific researches for the purpose of growth of commercialization of the results of innovative activity and increase of its efficiency has been offered
134 kb

THE ISSUES OF FOOD IMPORT SUBSTITUTION IN THE KRASNODAR REGION

abstract 1041410085 issue 104 pp. 1143 – 1154 30.12.2014 ru 1322
The article discusses the problems of ensuring food security and analyzes the level of the Krasnodar region’s population provision with food products. State support measures on import substitution in animal husbandry and horticulture are presented. The article also identifies the factors constraining agricultural production development and defines the prospects for import substitution
141 kb

INTERNATIONAL LEGAL MEANS TO COMBAT CORRUPTION

abstract 0991405080 issue 99 pp. 1166 – 1176 30.05.2014 ru 1323
Currently, due to the growing need to develop effective anticorruption strategy as a set of legal, political and organizational measures, should pay attention to having a significant and fruitful experience of foreign countries. Thus, in the opinion of the authors, it should be understood only the experience of the states way of social life in which conditionally close to Russian
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