№ 107(3), March, 2015
Public date: 31.03.2015
Archive of journal: Articles count 114, 263 kb
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Description
In the present article we have shown the necessity of intensification of agricultural processes in dairy producing subcomplex of Agro–Industrial Complex, based on summarized scientific researches, and the necessity to increase the economic efficiency as key factors in security of produce independence of the country. There are presented objective backgrounds of reproduction as reflection of the fact, that created goods are constantly consumed and human needs are renewed. Hence, the production should be renewed and reproduced now and again. The characteristic of production resources is given along with their share in the production process. The relation between extended reproduction and economic growth, being a criterion of economic development is shown as well. There were characterized the ways of achievement of extended reproduction, as the extensive and the intensive. At the same time, there is an accent in expediency of intensification of production based on imbedding of scientifically and technological progress. As far as the intensive way is resource saving the extensive, on contrary, is recourse expendable. Economical efficiency of this process appears in directed and systemized increase in cattle productivity, increase of production by simultaneous decrease of costs of objectified and direct labor per one unit of produced goods. The achievement of extended reproduction in dairy producing subcomplex is not achievable without reach of high level of intensification processes in production of milk. The results of the research, concerning the connection between intensification and efficiency of production, were systemized. These results show, that the increase of level of production intensification leads to the growth of cattle productivity, labor productivity, profitability, increase of production output. After the switching to intensive way of farm development, due to limited character of resources availability, the decrease of capital costs of basic assets and inventory, direct labor per one unit of increase in output has a leading role in the increase of development in dairy producing subcomplex
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STATUS AND PERSPECTIVES OF DEVELOPMENT OF DAIRY CATTLE IN THE ROSTOV REGION
DescriptionIn this article we carry out the analysis of the current state of dairy farming in the country and in the Rostov region. The article shows the number of cows and milk production in farms of all categories in the country and the region. At present, Russia is ranked 6th in the world in milk production and is the largest importer of milk and dairy products. The situation is similar in the dairy industry of the Rostov region. Nowadays Rostov region ranks 5th in the Russian Federation and 2nd place in the southern Federal district in milk production. A large portion of milk (83,4%) is produced in households. This indicates decentralization of livestock complex in the Rostov region. The demand for milk is met through own production by 83%. Currently, the region has just started a period of stabilization of the gross milk production. For the last 4 years the indicators of milk productivity of cows have been 13.0-14.5% higher than the national average. Much of this was facilitated by the measures of state support. With the support of Federal and regional authorities in this field it has been created a favorable investment climate for the development of dairy farming. In the article the main organizational and economic aspects of profitability of milk production have been shown. It identifies the main issues that hinder the intensification of dairy farming. The dairy sector of the Rostov region has good prospects. Main approaches to the solution of the problems of development of dairy cattle breeding in the Rostov region have been listed
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AGRICULTURAL LAND USE: INTERNAL FACTORS AND RESERVES OF THE ECONOMIC EFFICIENCY GROWTH
DescriptionDespite the great number of studies on the problems of efficient use of land resources in agriculture, the significance of researches is preserved to justify the most important factors forming the microenvironment of land use and to identify internal reserves of growth of its performance at the regional level. The article describes the internal conditions of agricultural land efficiency, their classification based on the organizational, economic, socio-economic and technical-technological factors. Assessing the impact of the considered conditions on the growth efficiency of land use is made through the use of a group of indicators characterizing the general effect of agricultural system usage, the level of resource production potential of economic entities, the existing system of crop rotation as an integral part of farming activities, an indicator of soil fertility, combining the effect of the main qualitative characteristics of the soil. The article also considers the influence of fertilizers use as one of the elements of the farming system onto a plurality of agrochemical parameters provided by a complex coefficient, resulting in a limit of soil fertility, the presence of which is due to the action of the diminishing returns law. On the basis of the results of regression analysis, the farm reserves of the efficiency growth of land resources’ use are revealed, taking into account different levels of soil fertility for agricultural organizations of the central zone of the Krasnodar region. Established that the implementation of intensive agricultural production systems, certainly taking into consideration the requirements of zonal science-based technologies of field crops cultivation allows to achieve high results of land use and to improve soil characteristics of cultivated land
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STANDARD OF LIVING OF THE POPULATION OF THE KUBAN REGION
DescriptionPoverty is a pressing problem in the scale of the national economy, and within regions. In agricultural regions a large proportion of the population is engaged in agricultural production, where the pay is low. In such regions the scale of poverty are significant. Poverty also has negative social potential. Low standard of living remains one of the main obstacles to increasing the birth rate and to the solution to the population problem. One of the main indicators of quality of life is the size of per capita income. This indicator allows us to compare the standard of living of the populations in the same region and between subjects. To assess the level of material security in Russia we often use two indicators: a living wage and the minimum consumer budget. The concept of “poverty” and “living wage” used in the world as equivalent. The dimensions of these parameters are determined by the value of the minimum allowable limits of use below which normal human development is impossible. The author conducts an analysis of selected indicators of living standards of the population of the Krasnodar region. One of the areas of analysis appears characteristic of households with wealth lower than subsistence minimum. Poverty is directly related to the unequal distribution of income and property. The article analyzes the socio-economic differentiation of the population of the Kuban region
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BUILDING A MODEL OF INFORMATION SYSTEM FOR SMALL BUSINESS BASED ON ONTOLOGY
DescriptionSemantic technologies provide existence of a certain abstraction layer over available information to technologies which allows realizing communication of data, semantics and processes executed in distributed environment. Development of these technologies will allow creating the unified representation of SWS in a wide range of applications, to find precisely necessary information, to simplify intra firm integration and integration of network applications in distributed environment. The article defines the semantic specification SWS, the tools for creating ontological Web services (SWS) and Web services (WS) at the conceptual level, defined requirements and assets of services composition. The architecture of SWS of applications, assets for deployment and execution of SWS by coordination of a flow of operations, network agents is described. It also considers the role of agents in creation and implementation service - the oriented applications, and also distinction between services and agents. Furthermore, the system architecture of integration of SWS with use of a multiagentny flow of operations is shown in article. It inspects the interaction between service and process agents with web services and distributed resources. In the article we have highlighted the advantages of the standard workflow management, portability and interoperability, strict formalization of the process description workflow and versatility. Based on the process of service composition using agent-based approach we have presented the future model of adaptive service composition based on the interaction of agents considered and architecture of multi-agent coordination. Step through the process of presenting service using agent-oriented approach was emphasized. On the basis of the process of service composition using agent-based approach we have presented the structure of the future model of adaptive service composition. Process of representation of service with use the agent-oriented approach is noted step by step. Based on the interaction of the agents we have considered a multiagent coordination architecture
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Description
The problems of warehouse service for the market of fruit and berry products in the Krasnodar region are analyzed in the article. It is established that one of the primary issues of further development in both general crop growing and gardening is providing with the qualitative modern warehouse capable to consider all features of products range. The lack of agricultural producers using own storages which meet high technical production requirements, is that region logistic centers set inflated prices which force producers to sell products at adverse price conditions. Warehousing costs and postharvest processing are so high that storage of production becomes uneconomic in the long-term period. Tendencies and prospects of regional production growth and sale of fruits and berries in interrelation with development of warehouse infrastructure are characterized. Considerable discrepancy of growth rates of the available and entered warehouse infrastructure to the growing regional needs for production of plant growing is observed. First of all the following is connected with reorientation of the region from market import-oriented strategy on import substitution. The measures of the state support of warehouse infrastructure aimed at providing effective development of the market of agri-food products are presented. Factors and the directions of development of warehouse infrastructure of the market of fruit and berry products in the Krasnodar region are revealed, the perspective directions of development of the studied branch are defined. It is necessary to consider growth of efficiency of the applied intensive technologies, activization of investment processes in the form of new methods of warehousing, and also growth of level of automation as a condition of warehouse infrastructure improvement in the Krasnodar region, that will promote decrease in warehouse costs and increase of competitiveness of the organizations
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FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES
DescriptionIn 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
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NEW POSSIBILITIES FOR RISING COMPETITIVENESS OF THE KRASNODAR REGION WINEMAKING
DescriptionIn Russia, the demand for quality grape wines is growing. While the demand is met mainly by import of grape wines. Russian wines are little known, and therefore are not claimed yet. New directions for improving the competitiveness of Krasnodar region winemaking, taking into account the use of the existing opportunities in the region are proposed in the article. Many new facilities of sports, cultural and residential destination, infrastructure, significantly upgraded hotels, motels, etc. are built in the Krasnodar region in connection with the two Olympic Games in Sochi. Sochi has a year-round opportunity to take high-level participants in the various international and national, cultural events, sporting events, etc. In addition, the Krasnodar region has a Black Sea resorts and the Sea of Azov. Segment HoReCa in the Krasnodar region is represented in significant numbers, and requires a high level of service. It means that a completely new direction for the marketing of wine products in large quantities on a regular basis, especially at the local market, appeared. The program of segment HoReCa exclusive service, the implementation of which can be carried out with the active participation of regional authorities is proposed in the article. The most complete and effective implementation of this trend is possible as result of the creation of the wine cluster in the region. The public-private partnership may be the mechanism of the interaction. Overall, the wine industry is very promising, has considerable potential for development both within the regional market and the subsequent prospects of manufacturers on the international market
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TAX ACCOUNTING: THE MAIN DIRECTIONS OF DEVELOPMENT
DescriptionThe article presents an analysis of domestic tax accounting under modern conditions. The authors substantiate the presence of accounting principles in the tax accounting system, which is also confirmed by the presented views of scientists about their close relationship. The article provides objective reasons for the separation of accounting and tax accounting. By monitoring the regulatory framework of studied accounting systems it has been proved that the separation occurred inconsistently, as a result of tax accounting system is not provided at the appropriate level theory that creates a big problem in practice. The authors have identified and summarized the negative consequences of the existence of tax accounting and direction of its development. The study of scientific literature has shown that the domestic debate about tax accounting and its relationship with accounting continues to this day. The study allowed conditionally designate two directions of development of the Russian concept of interconnection systems of accounting and tax accounting. The first direction involves the creation of an autonomous system of tax accounting. The second direction involves the transfer, with the possible modification of elements of the accounting system in the tax accounting system. The authors justified the conclusion that the only independent accounting and tax accounting contributes to the achievement of their purposes
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STATE OF THE RUSSIAN MARKET OF SUNFLOWER SEEDS
DescriptionThe article presents characteristic of the Russian seeds market as one of the main factors of the efficiency of domestic agriculture. The dynamics of sunflower acreage, a tendency to reduce them, the major factors that influenced the current trend were examined. The dependence of the dynamics of sunflower yield on the share of imported seeds used for its cultivation was revealed. The article showed the main problem of domestic seeds and identified current trends. The structure of costs in the cultivation of domestic and imported sunflower hybrids in different economic conditions was shown; the efficiency is calculated using a variety of technologies. Based on the calculations we have made conclusions and determined the prognosis for local farmers on the basis of current market dynamics. The article has shown guidelines for state support for the industry to address the problems for which the Ministry of Agriculture had developed a strategy of breeding and seed production of major crops until 2020. The necessity was shown for Russia's membership in the international system of quality certification of seeds OECD (Organization for Economic Cooperation and Development), which will implement domestic seeds in the European market and make domestic seed production more competitive. Indicated the need for close cooperation between business, science and educational institutions, participation in international educational programs, bringing to research the most promising students to form staffing