Scientific Journal of KubSAU

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

COMPLEX DUASPEKTIVE ANALYSIS OF THE MECHANISM OF FUNCTIONING OF THE RUSSIAN STOCK EXCHANGES

abstract 0961402035 issue 96 pp. 486 – 512 28.02.2014 ru 1339
In this article the questions of the management of the Russian stock exchanges are considered. The analysis of the main results of activity in recent years is provided. Procedure of association of leading Russian stock exchanges and their today's state of affairs is described
183 kb

APPLICATION OF EVALUATION TECHNOLOGY IN THE RESEARCH OF PERSONNEL POTENTIAL WORKERS OF AGRICULTURE

abstract 1001406037 issue 100 pp. 631 – 643 30.06.2014 ru 1339
In the article we developed evaluation technology for the research of personal potential workers of agriculture, they able to take into account reached, and probabilistic potential. Comparing their levels can be divided the entire state agriculture organization into the groups that will allow management to manage them more efficiently
1178 kb

PRIORITIES FOR GOVERNMENT REGULATION OF THE AGRICULTURAL SECTOR IN THE KRASNODAR REGION

abstract 0911307110 issue 91 pp. 1639 – 1657 30.09.2013 ru 1340
The work is devoted to the problems of government regulation of the agrarian economy at the regional level
368 kb

MAIN LEVELS AND INSTITUTIONS OF STATE ECONOMY MANAGEMENT

abstract 0921308010 issue 92 pp. 176 – 191 31.10.2013 ru 1340
In the article, we have considered the main levels, methods, strategies and state institutions of national economy management. Various control systems of agrarian and industrial complex has been shown as well
208 kb

MODEL OF MANAGEMENT OF ACCOUNTING OF THE INSOLVENCY PROCESS OF A COMMERCIAL ORGANIZATION

abstract 0951401002 issue 95 pp. 23 – 45 30.01.2014 ru 1341
In the article we have considered in detail the questions of ratios of the economic categories of "insolvency" and "bankruptcy". The model of management of accounting of "insolvency" is considered. Introduction in accounting of the poor debtor of the structured book of accounts is offered
151 kb

FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES

abstract 1071503093 issue 107 pp. 1426 – 1440 31.03.2015 ru 1342
In connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial results formation for the activities of the organization. The authors present the mechanism of financial results formation on the basis of the indicators of financial statements (income statement). Accounting entries of the facts of economic life on accounting income, expenses, profits and losses of the economic entity have been reflected in the article. We have paid attention to such accounts as 90 «Sales», 91 «Other income and expenses», 99 «Profit and loss», 84 «Retained earnings (loss)». The authors proposed an improved structure of the account 84 «Retained earnings (loss)», which allows to provide information on the formation of directions distribution of profits and covering losses, as well as the structure of the account 99 «Gains and losses» systematizing accounting data so that the resulting information allows users to carry out planning, forecasting and monitoring
218 kb

ORGANIZATIONAL-ECONOMIC SUPPORT OF INNOVATION

abstract 0961402043 issue 96 pp. 607 – 634 28.02.2014 ru 1343
In the article we have analyzed the way of scientific and technical ideas creation to mass production. Particular attention is paid to the organization of commercialization of innovative projects using modern information technologies, especially Internet auctions. To adequately describe the actual processes, we have highlighted 13 stages in the development of the innovative project and put into consideration the diversity of its trajectories. We have also identified the need for specialized structures (innovation centers), providing organizational-economic support to innovative projects, especially in the organization of expert estimates, conducting market research, developing business plans
195 kb

SYSTEM OF PRODUCTION SERVICES OF AGRICULTURE: THEORY AND PRACTICE

abstract 0891305046 issue 89 pp. 697 – 707 29.05.2013 ru 1344
The article deals with the purpose, the tasks, the principles, the types and the forms of agricultural production services; the advantages and disadvantages of various service patterns to agricultural commodity producers are also identified
132 kb

THEORETICAL APPROACHES TO THE DEFINITION – REGIONAL POWER MARKETING CLUSTER

abstract 0741110075 issue 74 pp. 870 – 879 30.12.2011 ru 1346
In the article, various treatments of concepts of region, regional social and economic system and cluster are considered. On the basis of synthesis of the studied approaches, definition regional power marketing cluster is made
283 kb

MANAGEMENT ACCOUNTING: EMERGENCE PRECONDITIONS, ESSENCE AND MODERN SCIENTIFIC CONCEPT

abstract 0861302010 issue 86 pp. 138 – 162 28.02.2013 ru 1347
In the article, the preconditions of emergence of accounting management calculation, its main distinctions with the financial account and its modern scientific concept are considered
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