Scientific Journal of KubSAU

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

CURRENT ASSETS AND THEIR FINANCIAL AND ECONOMIC ESSENCE

abstract 1311707013 issue 131 pp. 129 – 141 29.09.2017 ru 933
The current assets essence is determined in the article. The optional balance between current and non-current assets, financing resources is established. The factors of current assets management mechanism, improvement efficiency are revealed
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)
166 kb

OPPORTUNITIES OF REGIONAL AGRICULTURE IN IMPORT SUBSTITUTION

abstract 1311707024 issue 131 pp. 233 – 247 29.09.2017 ru 224
The problems of import substitution, resource features of the agrarian economy, through which you can generate significant competitive advantage, are discussed. It is noted that low abroad interest rates on loans create obvious unequal starting opportunities throughout the domestic business. As a result the cost of imported food in value chain terms reached in our country an enormous rate of $45 billion and that government realized the need of strengthening of food security, transferring of production of traditional kinds of products which form the basis of consumption of the population in our country, to the domestic market. It is noted that we need temporary moderate state protectionism and protection of the domestic market with the aim of modernizing the economy, attracting investors in the important field of production with high risks. The main problems and solutions that will help to further successful implementation of this strategy in the sectors of our economy are highlighted. It is noted that our region has the most effecting rural industrial structure, the best country’s climate, enlarged crop rotation, cheap labor resources, extensive experience in agribusiness. It is proposed to perform a set of measures to reduce systemic risks in agribusiness
305 kb

THE WORKING CAPITAL OF LLC «ELECTROSVYAZSTROY» AND ITS EFFICIENCY

abstract 1311707035 issue 131 pp. 422 – 443 29.09.2017 ru 563
This article discusses the activities of LLC «Electrosvyazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of working capital, the proposals for improving the efficiency of working capital LLC «Electrosvyazstroy». Not only the main funds, labor and financial resources, but also using inventories ensure production and economic activity of the enterprise. Materials are one of the most important elements of the production cycle of any organization. Currently in a market economy identifies the importance of quality-indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. The main purpose of working capital – ensuring continuity of the production process. Working capital has a special place in the structure of the enterprise, as they provide strong financial position, creditworthiness, and investment opportunities of a business entity. The policy of working capital management involves two basic questions: what level of working capital is most suitable, and for what account of sources it is possible to finance it
155 kb

TO THE QUESTION OF THE INNOVATIVE CAPACITY OF KUBAN

abstract 1311707048 issue 131 pp. 547 – 558 29.09.2017 ru 361
The article discusses the impact of the Olympic games in Sochi on the development of the information technology and innovation in the Krasnodar region. The authorities understand that the mere use of the Olympic legacy will not allow the region to hold the highest position in innovation activity, so in the field of the investment climate in the region there is a systematical work. However, in the innovation activities, their actions are fragmented. The article also notes that there is a tendency for the results of scientific research, which does not always meet the needs of the real sector of the economy. There might help the launch of the Western model of "science — business" in Russia, where business comes to the universities and raises scientific and technical problems. Therefore, the author proposes a solution to this problem by creating a triple helix "governmentbusiness-science". The meaning of which lies in the interaction of science, business and government, the latter would function as an information catalyst. The article provides an analysis of the basic indicators that characterize the state and level of development of scientific and innovation potential of the Krasnodar region. The article also discusses some reasons why the triple helix model is still not functioning
217 kb

STATUS AND DEVELOPMENT TRENDS OF THE RUSSIAN INVESTMENT MARKET

abstract 1311707058 issue 131 pp. 684 – 699 29.09.2017 ru 1022
The factors influencing the sources and the methods of financing investment projects are described: goals, technological features of business, cycles of internal and external financial flows, the general situation on the market, types of risks and methods of managing them, the level of an investor's competence. The classification of sources of financing of investment projects is indicated according to own and attracted, internal and external characteristics. We have reflected the composition of: – own sources of financing: net profit of an economic entity; depreciation deductions; charity donations and other contributions; funds received from insurance companies; other savings – attracted funds: state, budget, debt, bank, venture financing of investment projects. The list of sources of financing on internal and external sources of financing of investment projects is given: 1. Internal own resources: financial and material reserves of the company in the form of special funds, accounts or assets under special management status; Financial assets that make up the depreciation fund of deductions for the reproduction of the capital base. 2. External investment resources: credit resources; issuing assets; cession of a part or share of ownership, decision–making, control over certain business processes; intellectual resources; tax preferences (vacations); public fund–raising (such as projects based on the use of the «crowd funding» system). The volume of direct foreign investments in the Russian Federation from 2006 to 2016 has been analyzed. The modern factors and the reasons influencing investment activity in the Russian economy are noted. Prospects for the development of the Russian economy until 2030 are considered
157 kb

SYSTEM-WIDE INDICATORS AND ASSESSMENT OF STABILITY OF REPRODUCTION PROCESSES IN BRANCH PRODUCTION

abstract 1311707064 issue 131 pp. 762 – 771 29.09.2017 ru 377
Methodical approaches to assessment of stability of reproduction processes which cornerstone formation of system of the balanced indicators which is based on coordination of functional and system-wide stability is are developed. The system of estimated indicators of stability is offered. The analytical model of assessment of stability providing the choice of criteria of efficiency and formation of system of estimated indicators is developed, as well as the analysis of dynamics of the external influencing factors, productive and economic indicators, financial and economic indicators; identification of the most characteristic and significant functional interrelations and dimension of interference of factors; assessment of reproduction opportunities of subjects of branch business. Calculation of an integrated indicator of financial and economic stability is performed. The complex assessment of stability providing combination of private indicators of eco-economic, technological and economic, financial and economic stability in an integrated indicator by means of methods of multidimensional correlation is given. The analysis of the factors influencing the level of stability and efficiency allowing estimating reproduction opportunities of the economic entities making grapes and wine-making production to define interrelations and interferences between resultant indicators and factorial signs and also to designate the arising disproportions is carried out. The generalizing characteristic of the macroeconomic, market and production factors influencing stability of reproduction processes in industrial wine growing is given. Based on the carried-out analysis of the factors causing stability and efficiency of reproduction processes in industrial production of grapes, the main reasons reducing stability of branch production are established
151 kb

THE PLACE OF THE STATE ECONOMIC POLICY IN THE MODERN TRANSFORMATION OF NATIONAL ECONOMIC SYSTEMS

abstract 1311707067 issue 131 pp. 793 – 806 29.09.2017 ru 488
In the article, we consider the problem of inclusion of different countries in the world economic system based on the formation of national-oriented strategies of social and economical development, taking into account positive international experience and relying on his own achievements were the focus of attention of participants of the III International scientific-practical conference "National economy in conditions of global and local transformations", held in Armenia and Georgia, 1-8.05, 2017
158 kb

ACTIVITY OF TRANSNATIONAL CORPORATIONS AS A FACTOR OF DEVELOPMENT OF REGIONAL INNOVATIVE SYSTEMS (ON THE EXAMPLE OF AGRICULTURAL MACHINERY PRODUCTION)

abstract 1311707076 issue 131 pp. 924 – 934 29.09.2017 ru 1001
The study discusses the activities of TNCs as a factor of development of regional innovation systems of economy, which contributes to the spread of new methods of management, marketing, and new technologies. The prospects for Russia's development can be viewed as a huge resource for business expanding of the largest international companies, which gives relevance to the issues of studying TNCs as a global subject of the world economy, as well as the adaptation of international companies to Russian conditions. According to this the study of trends of transnationalization on the example of the Russian agricultural machinery market and the search of the ways to improve the efficiency of its functioning is an important factor in the development strategy of the state. Factors affecting the attraction of foreign investors to Russia include cost and production factors (availability of natural resources, cheap labor, the possibility of R & D and innovation); the attractiveness of the market (the size of the market and income per capita, the dynamics of growth in domestic and neighboring markets); government initiative (economic and political stability, tax incentives, developed infrastructure). The analysis in the article suggests that the presence of TNCs in the region is a significant factor in increasing innovation activity. In addition, the development of balanced investment programs, taking into account the plans of TNCs, as well as the obligation to monitor their implementation, is the key to increasing the investment attractiveness of the regions
155 kb

TRENDS IN THE PRODUCTION OF POULTRY PRODUCTS IN THE REGIONS OF RUSSIA AND THEIR IMPACT ON FOOD SECURITY

abstract 1311707078 issue 131 pp. 944 – 954 29.09.2017 ru 641
The main problems of poultry farming and ways to overcome them under the conditions of import substitution are now under consideration. The dynamics of production and poultry products consumption is being analyzed. It has been stated to form an integrated approach towards the implementation of the concept of poultry farming in the new economic conditions. That will guarantee import substitution and increase the competitiveness of the Krasnodar region and Russia in the world food market
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