Scientific Journal of KubSAU

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

INTERNAL CALCULATION IN THE AGRICULTURAL ORGANIZATIONS IN THE CONDITIONS OF MARKET RELATIONS

abstract 1301706044 issue 130 pp. 625 – 650 30.06.2017 ru 310
Features of intraeconomic economic relations, the specifics of the management system at the enterprise are determined by many factors. Judging by currently known management concepts, we can say that domestic enterprises often make a choice in favor of downsizing, which is a short- or medium-term survival strategy. The most promising in the context of the regulation of intraeconomic economic relations is the concept of reengineering. It is supplemented by the principles of controlling. Aside from choosing an effective management strategy, managers of agricultural enterprises to maintain an acceptable level of manageability and efficiency have to use internal calculation, which provides freedom of action and autonomy of structural units in maintaining the integrity of the organization. Finding ways to increase employee’s interest in the growth of the financial results of the organization actively conducted since the second half of the 20th century. So, widespread limit-cheque form of control of production costs, a model of wages as a residual, remuneration from self-financing income etc. However, in 1990 the accumulated experience of mutually beneficial internal relationships in many households in the country were lost, this has a negative impact on their financial condition. They are currently going through a revival, especially in the framework of large-scale agricultural production in the form of organizational economic mechanism. In the implementation, it is necessary to consider the state of the national economy and the level of development of the enterprise itself. It is necessary to distinguish clearly the economic space between the structural units of the organization, to ensure transparency in implementation of management functions and to eliminate the causes of potential corrupt practices from the leaders. Only then, the goal of on-farm calculation – sustainable functioning of agricultural enterprises in conditions of competition, – will be completed
149 kb

ECONOMIC SECURITY OF RUSSIA UNDER THE IMPORT SUBSTITUTION POLICY

abstract 1201606085 issue 120 pp. 1277 – 1288 30.06.2016 ru 312
Instability of economic processes and exacerbation of political tensions regarding Russia require measures in foreign trade policy, which are able to increase the economic security of Russia. The import substitution policy is considered one of the main directions nowadays. There have been considered two directions of the state policy for displacement or substitution of imported goods in the domestic market. There has been also reported the structure of the country's merchandise imports during the period from 2013 until 2015, resulting in a detected negative dynamics of imports, which indicates a successful beginning of the importsubstitution policy. Gradation of the main economic activities according to dependence on imports has allowed identifying the most import-dependent activities and the most available ways to form the import substitution. Threshold amount of economic security of the country has been considered to characterize the external economic security of Russia and some other countries of the world. There has been identified the necessity of state aid, which is reflected in the program of support for transport engineering industry for 2016, subsidies from the federal budget to participants of industrial clusters, the elimination of discriminatory relationships between credit financial institutions and industrial enterprises, the provision of state guarantees for loans to strategic enterprises and organizations of the country
145 kb

THE ATTRIBUTES OF MANAGEMENT DEVELOPMENT IN SMALL RURAL FARMING

abstract 1271703039 issue 127 pp. 584 – 594 31.03.2017 ru 312
The definition of "small agricultural businesses" (SAB) is clarified, the effective functioning and regulation of development of subjects SAB are elaborated. The authors used the principles of systemic-functional analysis, methods, rationale, economic-statistical, monographic, SWOT-analysis, graphic and others. The author's definition of small agricultural businesses was offered. The functioning and regulation of development of subjects of SAB are refined and systematized. The modern competitive opportunities of SAB and others are identified and systematized. It’s being said that the competitive position of subjects of small agrarian farms (SAF) are often provided with increasingly innovative approaches with flexibility of internal management, the ability to quickly adapt to constantly changing conjuncture market. However, as practice shows, the direction of development in small economies does not act as a priority of modern agricultural policy in this field, often dominated by declarative intent rather than running behind these statements required volumes of investment in regulation of SAF subjects development
348 kb

IMPROVING TOOLS FOR ASSESSMENT OF THE DEVELOPMENT OF THE MILITARYINDUSTRIAL COMPLEX

abstract 1321708066 issue 132 pp. 831 – 849 31.10.2017 ru 315
The modernization of the military-industrial complex of Russia is accomplished by the implementation of the program of its development. Implementation of these measures requires scientific and methodological support. However, the tools help you solve this problem, using modern mathematical methods with a focus on practical use in the form of methods and economic and mathematical models, to date, not fully developed. The article is devoted to the development of tools for assessment of activities of the militaryindustrial complex The proposed models and algorithms are based on the production rules of inference of fuzzy logic and process variables to a fuzzy mind by assigning confidence factors. The prioritization of activities proposed to be carried out by ranking these factors
510 kb

DEVELOPMENT OF THE SPECIALIZED SOFTWARE COMPLEX FOR THE PROBLEM OF MANAGEMENT FOR TECHNOLOGICAL PROCESSES OF CROP PRODUCTION

abstract 1331709070 issue 133 pp. 924 – 935 30.11.2017 ru 315
Production and processing of grains have formed a number of cereals-governmental sectors in the national economic system of the country, such as grain production, grain elevator industry, flour, cereals and mixed fodder production, which constitute the grain complex country. The significance and the role of the grain as a commodity in the state economy can not be overestimated. This product is totally liquid; it has a constant, steady demand at any time of the year, in any region. Ongoing measures to increase grain production and improve its implementation did not have a complex character, therefore, insignificant effect on the efficiency of the industry and the competitiveness of grain production. The shortage was covered by imports. According to the characteristics of management in agriculture, it should be especially emphasized that the lack of objective and timely information at all stages of crop production, and, as a consequence, the adoption of suboptimal management decisions, leads to the fact that labor and material resources increase substantially, the enterprise receives less profit , and sometimes incurs losses.When selecting cultivation technology for agricultural crops, an agronomist has a database of more than a hundred times-personal of alternative technologies for each crop. It is up to the decision-maker (DMP) to find specific criteria to select the most suitable (for the owners and the climatic zone) technology of cultivating for the culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The article deals with the task of developing and implementing a specialized software package for the task of managing technological processes in crop production with the goal of improving the quality, efficiency and validity of management decisions
334 kb

THEORETICAL AND METHODICAL ASPECTS OF CREDIT-FINANCIAL INSTITUTE’S STRATEGY FORMING IN BANKING SERVICES MARKET

abstract 1331709111 issue 133 pp. 1262 – 1279 30.11.2017 ru 315
The article presents theoretical and practical provisions for improvement of small business in agriculture: two blocks of small businesses’ features in agriculture are justified: first block is related to the sectoral specifics and its characteristic for both large and small forms of management; while second block is exclusively associated with the specific characteristics of small business; the forecast of small business development in agriculture is calculated, according to which the number of farms can decrease insignificantly; the number of cattle and cows in farms will increase, meanwhile it will decrease in private households; the number of sheep in the farms may slightly decrease, while at the same time the number of sheep in the households will increase; the number of birds in farms can increase, while it will decrease at households. This article presents the forecast of volumes and structure of small business, in accordance with which: the dynamics of households’ farming can increase both in crop and livestock production; the dynamics of production in farms will be observed, the structure of production by forms of management will remain unchanged; specific share of agricultural production by types in small farms is justified. Measures of improving the subsidizing and lending mechanism for small business and CRTs in agriculture are justified
147 kb

THE ESSENCE AND THE STAGES OF THE STATE REGULATION OF AGRICULTURAL ECONOMY

abstract 1221608032 issue 122 pp. 448 – 460 31.10.2016 ru 318
The author shows the classification of the stages of development of state regulation of agrarian economy, consisting of four blocks; and provides a brief description of them. There are shown the boundaries of state authority regulation, which are defined by legal, legislative, budgetary, tax, social, and environmental functions of the state. Methods of regulation with participation of the state are divided into direct (administrative) and indirect (economic). Economic and administrative tools have some similarities and common features, and, at the same time, they are the opposed. The author notes the predominance of economic methods, at the same time dividing five areas of economics, in which the use of administrative methods is compulsory to achieve the condition of balanced development of agrarian economy. With that being said, it is very important to: have governmental control over monopolistic markets, prevent negative impact on non-renewable resources, environment, and ecological situation; as well as maintaining acceptable living standards of the rural population. A special place takes the support of international trade links, politics of a moderate protectionism for the protection of agricultural markets with customs barriers, export licensing, import control policy. It is noted that the indirect intervention of the government in the agricultural economy implies the implementation of a system of measures affecting external and internal economic environment. Here, the authors refer fiscal policy by manipulating the state budget, government spending and taxation, measures of credit regulation, monetary and investment policy, regulation of the system of labor recruitment, employee income, and other tools
933 kb

MODERN PROBLEMS OF LAND RESOURCES MANAGEMENT

abstract 1251701028 issue 125 pp. 408 – 428 31.01.2017 ru 318
There were cited the indexes of changes of arable lands of the RF in the result of modern land reform. On the example of the Krasnodar region there was determined the dynamics and variability of arable lands and sowings for 1970-2012 using the linear equation of regression. There were formulated the main reasons of decreasing of agricultural lands: reorganization of agricultural organizations, formation of land redistribution stock, presence of unclaimed and unused lands in agricultural production. There was made a conclusion on necessity of substantiation of theoretical aspects of management with land resources and development of practical activity in the sphere of land relations improvement. There was shown the experience of management with land resources in different countries. There was substantiated the development of modern system of management on the basis of systematic and situational approach. There was made a conclusion on necessity of creation of independent organizational structure of management with land resources, developments of the concepts of land policy of the RF on 2016-2025 under the government of the RF. The state program of land reforms must include the development of land legislation; creation of planning system, use and protection of land resources; determination of order of use of arable lands by landowners and land users on the basis of land management documents; provision of special protection of arable lands; restoration of land management service of Russia. There were offered some arrangements to complete the last stage of modern land reform
140 kb

ESSENCE OF ECONOMIC POTENTIAL AND A SYSTEM OF INDICATORS OF ITS ASSESSMENT

abstract 1221608037 issue 122 pp. 509 – 519 31.10.2016 ru 320
In the market conditions, the key to survival and the basis of the provisions of the stability of any business entity is financial stability. Its achievement is possible by improving the efficiency of economic activities, which is achieved when the rational use of all kinds of resources and reduce costs. The important role in realization of this task has been given to the economic potential of the control system. Therefore, the economic potential of the analysis and evaluation of the topic, i.e. efficient use of all resources, is relevant at this stage of development of the domestic economy. Studying the nature resources as a basis for economic development, identifying their sources, development of ways, forms and methods of their use allow us to formulate the principles of activation of economic policy for the intensification of economic processes. In the conditions of growing complexities of the Russian economy the definition of resource capacities should be a priority in the development strategy of any business entity, region, industry. One of the most important branches of the material production of the Krasnodar region is agriculture. Today's reality is that the consumption of many food products is still below the science-based standards, and import dependence exceeds the allowable criteria of food security, despite the fact that the number of rejected and lowered in grade imported food products is quite large
171 kb

ACCOUNTING OF DIRECT COSTS IN THE COMPOSITION OF THE COST OF THE ACCOMPLISHMENT OF THE WORKS PROVIDED IN CONSTRUCTION COMPANIES

abstract 1311707017 issue 131 pp. 178 – 190 29.09.2017 ru 320
In this article, the issue of accounting for direct costs as part of the cost of construction works and services are considered, a characteristic is given to each of the methods presented in the work, and calculations are made on the basis of accounting data at LLC MontazhTechStroy. In the course of the analysis, positive and negative features of methods for writing off materially production costs within the research organization were revealed, conclusions were drawn in accordance with which proposals were made to rationalize the management accounting of the economic entity with respect to methods for writing off direct costs for the cost of finished goods (works, services)
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