Scientific Journal of KubSAU

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

Reznichenko Sergei Mikhailovich

Scholastic degree


Academic rank

associated professor

Honorary rank

Organization, job position

Kuban State Agrarian University
   

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Articles count: 4

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299 kb

ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

abstract 1011407107 issue 101 pp. 1655 – 1665 30.09.2014 ru 1125
In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks
159 kb

FACTORS AND CONDITIONS ECONOMIC SUSTAINABILITY OF FARM ORGANIZATIONS IN THE REGION

abstract 1211607100 issue 121 pp. 1633 – 1646 30.09.2016 ru 398
The article noted that the aggravation of the problem of economic sustainability of agricultural organizations in the modern market economy, caused by the influence of the complex as a deterrent, and potentially contributing to internal and external factors, showing up at all stages of the reproductive process. Investigation of this problem has allowed allocating and justifying the most important factors, classified in the context of organizational, economic, innovation and investment, financial and social components, affecting the process of ensuring the economic sustainability of agricultural organizations, taking into account the specific conditions of their operation. Among the constraints, we highlighted the high cost of borrowing, the fiscal tax policy, price disparity, lack of working capital, high financial risks and depreciation of fixed assets, low production efficiency, aging staff, lack of highly qualified personnel, and others. Among the factors conducive to economic stability, we defined such factors as loans, incentives, insurance, government support, the intensification of innovation, use of new resource-saving technologies, modernization and reconstruction of production, increasing the responsibility of the business, improving human resources and others. The proposed classification by the nature of influence on the object of control in the context of structural and functional components enables the development of mechanisms and tools to increase agricultural organizations adaptation to the changing environment. The author concludes that by taking into account all the factors and the formation of an effective management system based on agroeconomically harmonious coordination of market mechanisms and government regulation, it is really possible to achieve economic growth that will create the conditions for balanced, sustainable and socially-oriented economic development
141 kb

METHODOLOGICAL SUPPORT OF OPTIMIZATION OF AGRICULTURAL PRODUCTION TAKING INTO ACCOUNT MAXIMUM STABILITY

abstract 1011407105 issue 101 pp. 1629 – 1640 30.09.2014 ru 1306
The article presents the methodological regulations that optimize the placement of agricultural production to ensure the growth of its economic stability, taking into account zonal features, resource opportunities and innovative and investment support
191 kb

WAYS OF FALSIFICATION OF ACCOUNTS ON BUSINESS ACCOUNTS, IN BALANCE AND METHODS OF THEIR IDENTIFICATION IN THE COURSE OF ACCOUNTING EXAMINATION

abstract 1041410095 issue 104 pp. 1277 – 1290 30.12.2014 ru 931
In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed
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