№ 130(6), June, 2017
Public date: 30.06.2017
Archive of journal: Articles count 87, 224 kb
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SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS
DescriptionThis article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
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Description
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multiresolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of the sugar subcomplex in the agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform is proposed
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FAIR VALUE OF PROPERTY, PLANT AND EQUIPMENT OF THE ORGANIZATION ACCORDING TO IFRS
DescriptionFor national financial accounting, fair value is really a problem. The reasons for that are various. First, there is an opinion that assessment procedure is not accounting "case", we have appraisers for that. The entities do not hurry to estimate fair value independently not to violate the law on assessment. They do not do it for the reason that transition from estimates on original cost to estimates is at fair value quite reasonable and we accept from the point of view of improvement of quality characteristics of the reporting, and here the return transition is rather complicated, even, one may say, is impracticable. Often, estimates at fair value are considered as the instrument of a fraud, a manipulation financial results and the financial reporting in general. Besides, use of estimates at fair value increases expenses on creation of the financial reporting that not every entity is able to afford in the conditions of national business. Use of fair value can significantly influence indicators of activities of the entities, and not always positively. In addition, certainly, assessment at fair value is a professional judgment for which in most cases nobody wants to bear responsibility. Nevertheless, as we are headed for IFRS, we shall promote overcoming difficulties of use of fair value for the purpose of creation of IFRS reporting. There is a popular belief that the IFRS reporting are constructed on fair value. To some extent, this is true, but fair value is a multidimensional concept. For example, historical cost value of the asset purchased for money for date of transaction can be "fair" cost. The "fair" cost of the current receivables corresponding to recognition criteria an asset is the amount of its settlement. The "fair" cost of the obtained bank loan is the current (amortized) liability size for date of the financial reporting. However, this view of fair value is represented narrow-minded and can be sufficient unless for general idea about IFRS - the reporting, but cannot be used in the professional environment
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THE DEVELOPMENT AND MANAGEMENT DECISION-MAKING
DescriptionThe article is devoted to discussion of modern views on management decisions. We have released several bulk textbooks on the theory of decision-making. This article discusses several key aspects of this theory: a comparison of approaches to decisionmaking, the pitfalls of voting, and the methodology of decision-making, management responsibility. We have considered a simple example of a problem of decision-making in the management of the organization: selection a model of a new car to run into a series. Criteria for making a decision, which put forward by the four experts-theorists, contradicted each other. The Board of Directors decided to issue a vote. We have considered the "reefs" of voting. In the production and realization of administrative decisions we distinguish four levels. The first and most important level, which determine the success or failure of administrative activity is methodological. We discuss the levels of production and realization of administrative decisions. We give some examples where methodological errors lead to wrong management decisions. For example, a call to "maximum profit at the lowest cost" is quite common in the speeches and orders of a general nature. However, it is mistaken. Practice of development, adoption and implementation of solutions is based on a few basic concepts: Who makes the decisions? The procedure for preparation of the solution (the regulations). Objectives. Resources. The risks and uncertainties. Criteria for estimating decisions. The manager has his responsibility for the decisions taken. Volition of manager - the basis of management
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Description
The article describes the application of probabilistic models to predict the gross regional product. We have made a comparative analysis of various stochastic models implemented in the software package called StatGraphics 5.0 and checked the quality of forecasting by the gross regional product on the example of a notional region
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MEAT SAFETY CONTROL IN ACCORDANCE WITH HACCP METHODOLOGY
DescriptionThe HACCP system today is the main model of quality management and safety of meat products in domestic production. Evaluation, risk analysis and risk management should be integrated into the corporate governance process as one of the important components, taking into account the relevant strategy, tactics and operational implementation. It is important to not only manage the risk, but also periodically review the risk management measures such as the prevention, reduction and compensation of damage. The article examines the features of the implementation and of the corporate risk management in the meat processing plant
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INTERNAL CALCULATION IN THE AGRICULTURAL ORGANIZATIONS IN THE CONDITIONS OF MARKET RELATIONS
DescriptionFeatures 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
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THE PERFORMANCE AND NEW FEATURES OF THE STATE PROGRAM FOR STIMULATION OF AIC DEVELOPMENT
DescriptionPractice shows that the state support in our AIC comes to the wrong addressees. Helping big agricultural businesses at the expense of other participants, which often are inherently more efficient and competitive, still makes the position of the existing system of state support very problematic. More correctly in this situation would be to increase help for small- and medium-sized businesses, which are often created from scratch without any support, and, therefore, are more motivated to efficiency and growth. For example, small farms are producing up to 40% of the total agricultural production, but receive only about 10% of the state support allocated to agriculture. This imbalance distorts the competitive environment and hides great injustice of the entire agricultural policy. This is the main reason for incomplete implementation of the reserves in the segment of small businesses. This has a great negative impact on the key units of crediting and selling of small agribusiness forms (SAF). The authors propose restructuring the general support of regional agriculture by blocks of crop production and small agricultural economy in benefit of the SAF due to the possibilities of state support of crop production in the ratio of 2:1, that is to leave the crop to 66.7%, and for the SAF to 33.3%. Under this scheme, small forms over the next 5 years will receive 14.2 billion rubles instead of the planned 6.4 billion. This decision will contribute to the emerging of a healthy competitive environment in the domestic agricultural market and increase the faith of the owners of small businesses in possibilities of their growth and weakening of the principles of cooperation
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Description
The article gives a detailed analysis of foreign and mutual trade of the Eurasian economic Union as the main indicator of development integration. It is dealt with the amount and structure of foreign and mutual trade of the participating countries. Attempts are made to formulate and predict the main trends of development trade relations. Conclusions are drawn that Russia prejudges integration cooperation, because it is the leader in most economic indicators within the integration group
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THE INFLUENCE OF SANCTIONS ON THE SOURCES OF FUNDING OF RUSSIAN BANKS
DescriptionIn the years 2014-2016 under the influence of the sanctions against Russia, the arrangement of the funding base had been carried out mainly from the internal sources, which are from the funds of the Central Bank of the Russian Federation, the funds of organizations and the population savings. This article examines the Central Bank’s rates of lending in the period of 2014-2016; it studies the impact of the lending rates from the financial regulator on the finance result of the banks. The article contains the analysis of the funds raised by credit companies from legal entities and individuals. Due to the lack of access to the resources of the world market’s loanable funds and, as the result of it, the shortages of funding, Russian banks were forced to function using the fund deposits of individuals. Next, the article unfolds the analysis of the current environment and the prospects of borrowing on the foreign market in the conditions of sanctioning. In may 2016 Russia returned as a sovereign borrower to the international debt market. It has been noted that in the case of the situation remaining calm on the geopolitical arena, the conditions of external funding for Russian banks are going to improve. On the other hand, the prompt and optimal way out of the present conditions is seen in the development of the innovative environment, which is impossible without venture capital financing