Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
AGRIS logo UlrichsWeb logo DOAJ logo
Search by author's name Search by title
Sort by: Date Title Views
254 kb

ACCOUNTING AND CASH FLOW ANALYSIS IN THE GAS INDUSTRY

abstract 1231609134 issue 123 pp. 2007 – 2031 30.11.2016 ru 319
This article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively
164 kb

MANAGEMENT IN LAND USE PLANNING: PROBLEMS AND KEY PERFORMANCE INDICATORS

abstract 1211607118 issue 121 pp. 1877 – 1886 30.09.2016 ru 320
The Russian and the world economy can be characterized as crisis ones. The economic crisis in modern society is perceived as ordinary, it is a part of its daily occurrence. The management and the organization of functioning in different spheres of economy traditionally treats management activity, at the same time the manager's profession in Russia is discredited completely. In the economy of Russia the institute of the professional managers who are ready to perform high-quality services in the land market, and at the same to meet time requirements imposed both from users of land services was not created. Recovery of trust to the leading class of the society undermined in decades of the carried-out socioeconomic transformations affecting all spheres of life of society is the basis of successful development of the country. The first step in ladder of development of national economy always was land issues and there still is. It is possible to carry out the economic transformations affecting the taxation and property without knowing how much the land costs currently. However, without the strong base it is impossible to construct high economic potential of welfare of society. Consideration of topical issues of preparation of the new and already performing the professional activity managerial personnel in the market of land resources in Russia became the purpose of this article
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
111 kb

ASC-ANALYSIS OF THE IMPACT OF ENVIRONMENTAL FACTORS ON VARIOUS ASPECTS OF QUALITY OF LIFE IN THE REGION

abstract 1321708116 issue 132 pp. 1419 – 1424 31.10.2017 ru 320
The quality of life of the population of the region is an important integral criterion of estimation of efficiency of activity of regional administration. Quality of life is mostly influenced by environmental factors. This article proposes to solve the problem of research of the influence of environmental factors on various aspects of quality of life by using ASC-analysis
304 kb

INNOVATIVE APPROACH TO TRANSFORMATION OF A CONTROL SYSTEM OF ECONOMIC ENTITIES: "GREEN" LOGISTICS

abstract 1211607061 issue 121 pp. 981 – 1000 30.09.2016 ru 321
The purpose of this article consists in disclosure of key theoretical and practical questions of introduction of a concept "green logistics" for increase of activity efficiency of economic entities in agro-industrial sector and decrease in level of negative impact of this sector on a global ecosystem taking into account the happening global transformations in world economy. Within this article, various aspects characterizing world economic, ecological, technological trends that define the future of a modern civilization were studied. It allowed concretizing the main ideas of use of green logistics in agro-industrial sector. The business model for the agricultural enterprises and farms based on ecologically responsible logistic approach is offered considers transformation of world economy (transition from wasteful and to a sustainable development and green economy), the directions of ecological trends. For agro-industrial sector use of a concept "green logistics" it at the same time both a way of optimization of expenses, and a way of formation of business reputation of the new quality focused on increase of ecological and social responsibility of business of the agricultural enterprises and farms. The green logistics used in agro-industrial sector allows to reduce the level of environmental risks which are connected with production of agricultural raw materials and finished agricultural goods
131 kb

METHODOLOGY QUANTITATIVE AND QUALITATIVE MEASUREMENT OF SUSTAINABLE DEVELOPMENT OF BUSINESS STRUCTURES

abstract 1341710061 issue 134 pp. 760 – 770 29.12.2017 ru 322
In this article, we show the necessity of formation of a new concept "the sustainable development of qualitatively new economy of the pre-business structures", which emphasize human capital, knowledge economy and scientific and technological progress with access to new technological way. The author substantiates the necessity of using a systematic approach to quantitative and qualitative evaluation of sustainability of small and medium enterprises. The article describes three types of economic goals of small and medium enterprises, the achievement of which is aimed at sustainable development. The main emphasis in the sustainable development of small and medium enterprises is done on a new quality of economic growth. We have developed a methodology for assessing the sustainability of development of small and medium business organizations. The proposed method of multicriteria evaluation of the pace and quality of economic growth of small and medium-go business to identify the priority criteria and determining the factor indicators. Summarizing the conducted researches allowed the author to establish that when combining the categories of sustainability, quality of growth and efficiency of business activities in a single integrated system it is necessary to consider the whole set of conditions and factors of the business environment to achieve set goals in the individual subsystems
154 kb

EFFICIENCY OF INVESTMENTS IN DEVELOPMENT OF RABBIT BREEDING IN RUSSIA

abstract 1251701034 issue 125 pp. 500 – 509 31.01.2017 ru 324
Implementation of investment projects is one of priority tasks for the entities as efficiency of their business depends on it. In agricultural industry the special attention in the present is required by rabbit breeding as it is the most perspective direction of development of livestock production because of rather high level of economic return. In article the factors determining prospects of this direction are considered. The comparative characteristic of different types of meat on the main indicators determining business performance is provided. Following the results of calculations the greatest indicator of profitability is determined by meat of rabbits. Follows from the provided data that in Russia positive dynamics of development of rabbit breeding is noted, at the same time the existing production volumes don't satisfy the need of the population for complete amount. The directions of specialization of rabbit breeding and their characteristic features are determined. The main factors constraining rabbit breeding development are considered. One of the possible directions of their decision can consider the developed investment project of a construction of a farm of rabbits. Calculations of efficiency the farms of rabbits of different scale are made. The indicators reflecting results of their implementation for the entities are analyzed. Possible risks of the investment project are estimated and the most acceptable methods and acceptances of decrease in their degree in this situation are offered
253 kb

ORGANIZATIONAL-ECONOMIC SUPPORT OF MANAGEMENT IN ORGANIZATIONS AND AREAS WITH VIEWPOINT OF SOLIDARY INFORMATION ECONOMY

abstract 1241610062 issue 124 pp. 926 – 953 30.12.2016 ru 325
In this article we substantiate the necessity of the development of controlling of organizational and economic methods, including forecasting tools, the development and management of decision-making, and others. Controlling service is central to the development and implementation of organizational and economic methods to achieve the goals set by management. However, quite often the controlling service has a different name, justified by the history of the organization. To resolve this paradox, we begin with a discussion of the content of the terms "controlling" and especially "Controlling organizational and economic methods". We discuss the role of "controlling service" in the management of organizations and enterprises, as well as territorial and municipal entities. As an example of the controlling instrument of organizational and economic methods is considered an automated system of forecasting and prevention of aviation accidents, the use in this system the expert technologies and quantitative risk estimation methods. We consider this system as a controlling tool in the management of safety, while customers and performers do not use the term "controlling" in the official documentation of this project. In accordance with the Presidential Decree of 21 August 2012 № 1199 one of the 11 integrated indicators of the executive power is the indicator "estimate the population of the executive authorities." Its use in controlling in the field of strategic management of regional and municipal entities was proposed to carry out on the basis of solidary information economy (the former name - the informal information economy of the future), developed by us from 2007. We give the basic ideas of solidary information economy. However, the term "controlling" is not always used in relation to this subject. The same applies to researches related to organizational and economic modeling of innovation and development of innovative systems
333 kb

PROBLEMS OF DEVELOPMENT OF SMALL BUSINESS IN AGRICULTURE, THE WAYS OF THEIR SOLUTION

abstract 1341710091 issue 134 pp. 1117 – 1134 29.12.2017 ru 325
The article presents theoretical and practical provisions for improvement of small business in agriculture: - two blocks of small businesses’ features in agriculture are justified: the first block is related to the sectoral specifics and its characteristic for both large and small forms of management, while the 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. The 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
191 kb

THE NECESSITY OF IMPROVING THE SYSTEM OF DEVELOPMENT OF REGULATION OF SMALL AGRARIAN BUSINESS

abstract 1191605011 issue 119 pp. 174 – 191 31.05.2016 ru 326
Practice shows that the level of development of small agricultural farms is an important indicator of favorability of the conditions created by government for development of production and rural territories. Conversely, the degree of development of rural areas has an impact on the development of small agricultural entities. It is necessary to increase the independence, motivation, municipal authorities in socioeconomic development of given territories. However, today, there is a relative decrease in the level of support for small businesses. Since 2007, the Support of agriculture in our region has grown almost by three times, but small agrarian business grew only by 34.3%, that is, in fact, observed as a negative trend, when adjusted for inflation. Without a system of state support of small business it is problematic to conduct a correct reproduction of the herd and to increase the volume of industry’s output. Such situation results in: lower rural incomes, especially in private subsidiary farms; the number of jobs, increase of unemployment, social tension in society, and a negative effect on the regional economy. It is necessary to improve the economic mechanism of state support of small businesses, to improve the conditions of lending and investments, to create conditions for increasing production of marketable products and new jobs, to increase rural employment, to improve the system of cooperation in production, processing, storage, transportation and sale of products to small businesses, to improve social infrastructure, to improve the quality of rural life. The authors have developed and offered corrective suggestions for implementation of the regional target program of development of small forms of businesses for 2016- 2020 with the definition of deadlines and funding, by blocks of the organization of competitive production, support for family farms, system of agricultural cooperation, and marketing of commercial products
.