№ 132(8), October, 2017
Public date: 31.10.2017
Archive of journal: Articles count 111, 292 kb
-
MODERN CONCEPTS OF MANAGERIAL ACCOUNTING
Description
In modern conditions managerial accounting through its functions acts as the main information base of the organization internal activity management, its strategy and tactics. In our opinion, its basic purpose is an information preparation for adoption of operational and expected administrative decisions. The facts of economic activity connected with the formation of expenses, income and the facts of management results through influence both on expenses and on income are the most important for managerial accounting. Achieving stable success in the modern economy is largely due to the efficiency of the organization management. One of the most important problems of formation of effective management in organizations is the current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Defining this problem as the major, its decision causes the necessity of revision of a role of registration information in the direction of increase in level of analyticity and targeting for development and adoption of economically reasonable operational decisions at each separately taken level of management. The special significance in these conditions belongs to search of the measures directed to decrease in level of expenses as the major means on ensuring competitiveness of the organization. Now managerial accounting is a component of an enterprise management system. To the theory and practice of managerial accounting it is paid much attention. Among foreign scientists works of such authors as: R.L. Akoff, To Drury, Ch. Horngren, D. Midlton, B. Rein, R. Antony, D. Higgins, etc. are the most known. It is possible to distinguish from the Russian scientists whose works are devoted to the organization and methodology of account: M.A. Vakhrushina, V.B. Ivashkevich, V.E. Kerimov, G.M, Lisovich, S.A. Nikolaeva, V.D. Novodvorsky, V.F. Paly, L.I. Horuzhy, etc. In this article authors have defined the main objectives of managerial accounting
-
POWER SOURCES OF OPERATION, CONTROL AND PROTECTION DEVICES
Description
Currently operating in autonomous systems of power supply DC voltages power sources are secondary sources for operation devices, protection and control of generators, motors, stabilizers and inverters have relatively low operational performance. The work proposes to improve the weight and the size of power supplies to apply a high frequency link in their designs. We provide structural designs and the peculiarities of operation of secondary power sources with a high frequency link. This article discusses the fundamental electrical circuits of pulse regulators, converters based on resonant inverters and transformers with rotating magnetic field. The use of resonant inverters in power sources will significantly improve their weight and overall dimensions. In addition, the use of secondary sources of supply for transformers with rotating magnetic field will simplify their design and reduce the level of electromagnetic interference generated by semiconductor devices. The features of operation of pulsed regulators and prospective structuralschematics converters discussed in the article, performed on resonant inverters and transformers with rotating magnetic field, will increase the effectiveness of pre-work on the development of secondary power sources with improved operational and technical characteristics for devices of operating, control and protection
-
COMBINED SYSTEMS OF ELECTRICITY SUPPLY BASED ON RENEWABLE ENERGY SOURCES
Description
Currently, there are widely used combined (hybrid) power systems in the world, made using renewable and conventional sources of energy. The article discusses a typical structural scheme of a combined system of electricity supply; it also shows the design and the characteristics of three types of structural circuit design of combined power systems and their main advantages and disadvantages. Peculiarities of the choice and calculation of parameters of the basic functional elements of the combined system have been presented. This study describes main characteristics of solar batteries and provides analytical expressions for the calculation of their main parameters. The main characteristics of batteries and the peculiarities of calculation of the capacity of storage batteries operating in autonomous systems have been listed. The features of selection of voltage inverters have shown that in addition to the nominal input and output voltage it is necessary to consider other characteristics that influence the work of autonomous power supply systems. It has been shown when it is desirable to use electromechanical generators to supply autonomous consumers. The types of structural solutions and the choice of the basic functional elements of combined power systems will increase the efficiency of their design
-
THE CRIMEAN POULTRY ORGANISATIONS FINANCIAL DEVELOPMENT FEATURES
Description
The Crimean poultry organizations financial development features are researched in the article. The current poultry sector condition in Crimea is analyzed, its main problems are examined. It is observed that a reduction of both head of livestock and poultry products has been taking place for the past years in Crimea; the competition from mainland manufactures has increased due to the lower cost that is offered as their competitive advantage. The financial analysis of four major poultry organizations of Crimea has been conducted, the complex estimation of their financial condition has been given. It is revealed that three of the four analyzed organizations has problems in their financial resources management. There are also the problems that the enterprises handle in the field of liquidity and solvency management. The objective problems that has negative influence on the poultry industry of Crimea are investigated. The conducted analysis has showed that the poultry organizations of Crimea key problems solution requires a comprehensive approach including enhancement of both production processes and financial management methods. The poultry organizations production relations improvement methods are suggested. It is noted that the most significant of them should be the following: technical equipment and technology modernization, feed base arrangement improvement, strategic management, marketing and advertising development. The poultry organizations of Crimea financial management system amelioration areas are considered. The complex of the suggested measures will favor the effectiveness growth of both an individual organization and the industry in whole
-
SYSTEM PARADIGM AS THE BASIS OF CREATION OF AGRO-INDUSTRIAL COMPLEX CONTROLLING SERVICE
Description
System paradigm is discussed conformably to functioning of controlling institution of a large-scale agro-industrial system. Presently the systemacity became the general platform of fundamental and applied, scientific and practical elaborations and projects. Now in the sphere of system researches surge of interest in questions of classification is observed. Apparently, it is connected with accumulation of results of private researches in all areas of this discipline and with inevitable transdisciplinary crossings of their practical applications. So, undoubted intervention of high technologies to the agrarian sphere is observed. The efficiency of this introduction, certainly, depends on coordination of actions of developers of various subject domains. On the basis of the objective analysis it must be noted that in the arsenal of managers, especially foreign ones, there is practically no fundamentally new methods and tools of controlling. So says the executive director of Russian Association of Controllers prof. S. G. Falco. However, promising mathematical and instrumental methods of controlling actively developed in our country. It is necessary to implement them. For example, managers should be used advanced mathematical and instrumental methods of controlling. These methods are based on the modern development of mathematics as a whole - on the system interval fuzzy math. Considered methods are developed in accordance with the new paradigm of mathematical methods of research. It includes new paradigms of applied statistics, mathematical statistics, mathematical methods of economics, methods of analysis of statistical and expert data in management and control. In the XXI century there were more than 10 books issued, developed in accordance with the new paradigm of mathematical methods of research. The systems approach to solving specific applications often requires going beyond the economy. Very important are the procedures for the introduction of innovative methods and tools. In this article we consider the above research results in their interconnection
-
ESTIMATION OF CONSUMER PROPERTIES OF DELICACY FROM RABBIT MEAT
Description
One of perspective variants of development of the meat industry can become the production of foodstuffs from untraditional kinds of the meat raw materials such as the rabbit meat, which has a high protein content with a full number of essential amino acids, broad spectra of the mineral substances and vitamins and reduced fat content. Therefore, a demand on the rabbit meat has been increased significantly in the past years. Rabbit meat is widely used in various culinary dishes of the dietary nutrition. Rabbit meat is used in limited scales for production of sausages. The production of the delicacy sterling foodstuffs from the rabbit meat, that are capable for long-term storage, is almost not developed. The regulated requirements for quality of rolls that are included in Technical Conditions are set up in accordance with the developed recipe and technology of production of the smoked-boiled rolls from the rabbit meat. All the foodstuff samples gained high scores on the organoleptic estimation. The foodstuffs satisfy the requirements for chemical composition: mass fraction of protein – no less than 20%, mass fraction of fat – no more than 25%, mass fraction of moisture – no more than 65%. The developed delicacy foodstuffs have a high nutritional and biological value
-
Description
The article is about legal status of artificial plots of land in International law. The authors briefly tell about the history of development of modern international maritime law. Then the authors analyze United Nations Convention’s 1982 on The Law of The Sea norms about legal status of artificial plots of lands situated in different regions of marine space: in the territorial sea, the contiguous zone, on the continental shelf, in the exclusive economic zone, on the high seas. The convention includes terms of the same nature, for example, artificial island, installations, structures, devices and constructions. The term «constructions» is collective for all objects, that was made by people in the maritime space. At the same time, the Convention divides some kinds of artificial things. In addition, the article is about State Sovereignty issues of artificial objects, which are placed in the maritime space. The authors established some parallels between International law rules and Russian law rules, which govern the legal status of artificial plots of land
-
IMPROVEMENT OF THE METHOD OF EVALUATING THE FINANCIAL STABILITY OF BAKERY ORGANIZATIONS
Description
The article considers theoretical aspects of financial stability of the organization, presents the author's view on the definition of financial stability of the organization in modern conditions. The general description of the food and processing industry of Russia is given. The leading regions for the production of bread and bakery products are identified. Based on the existing methods of assessing financial sustainability, the indicators of three organizations of the Krasnodar Region baking bread and bakery products were calculated. As a result, it was recommended that the organizations of this industry count one of the important indicators of the financial stability of the organization - the availability of its own working capital as a difference between equity and non-current assets. In the economic literature, you can find several options for calculating this indicator. Also considered is the ratio of accounts receivable and payable as one of the indicators of financial stability of the organization. The main means of baking organizations and their wear and tear are estimated. Because of this assessment, there was a significant deterioration in fixed assets and recommendations were made for their renewal. Specific features of the composition of stocks of organizations of the bakery industry were determined, and recommendations were made on the policy of stock management
-
MATHEMATICAL MODELING OF SPECIAL ELECTRIC DRIVES FOR THE EQUIPMENT OF OIL AND GAS BRANCH
Description
Creation of new types of special electric actuators for the oil and gas industry implies development of new approaches to simulation, design of the considered types of electric actuators. In addition, it requires development of new algorithms for creation of a complex of application programs of computer-aided design of special electric actuators. As process of simulation is quite labor consuming, it is offered to realize it gradually. In this article, the question of mathematical simulation of special electric actuators for the equipment of oil and gas branch using methods of electromagnetic conversion of energy is considered. Results of mathematical simulation were realized in the form of the program products, which are a part of system of computer-aided design
-
PROCESSING METHODS OF THE INTENSIFICATION OF EXTRACTION OF NUTRIENTS FROM FRUITS OF WILD PLANTS
06.00.00 Agricultural sciences
Description
The nutrient structure of fruits of the Mountain ash of ordinary Sorbus aucuparia L., sloe of Prunus spinosa and their extracts is investigated. Inside them, the standard methods in biochemistry have determined the content of extractive substances, sugars, titrable acids, vitamins C and P, phenolic and pectinaceous substances. Results of analyses demonstrate that the fruits of wild plants ripening in the conditions of Dagestan – mountain ashes and sloe - can be effectively used as raw materials for receiving extracts which are rich in vitamins, carbohydrates and phenolic connections. The possibility of production of highquality nutrient-rich extracts from these fruits with application of various technological modes and ways of extraction is revealed: duration of insisting of raw materials; various concentration of ethanol in an extractant and ratios raw materials/ extractant. Results of researches demonstrate that at a ratio of raw materials/extractant 1:3 and the 70% content of ethanol in the extractant have come the greatest extraction from vitamin fruits P (routine) and phenols which made respectively 56,0-65,7% and 51,4-68,3%. Increase in extraction of titrable acids and vitamin C is noted at 50% concentration of ethanol in the extractant. The maximum release of sugars has come from all fruit substrata at 30% ethanol in the extractant. Results of biochemical analyses of extracts have shown that carrying out extraction in the way of double insisting on condition of selection of optimum: concentration of ethanol in the extractant, ratios of the raw materials/ extractant and the best time of insisting, allow to provide on average a 55-60% exit of nutrients from the studied fruit raw materials
pdf 138.506kb
doc 138.506kb