Krasnodar Cooperative Institute
Author list of organization
List of articles written by the authors of the organization
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Description
The system of indicators characterizing the financial condition of a commercial organization, the major thing is profitability of its operations as the ratio of profit on sales and revenues, the ratio of profit before tax and the average annual value of total assets, the ratio of net profit and the average value of all assets, net income and average equity. Great practical importance for the efficient management of resources economic entity is marginal analysis, but it requires, in our opinion, improvement. In the academic literature on management analysis it is recommended to determine the relative value of the stock of financial strength ratio of the absolute value of the stock of financial strength and actual revenue; financial headroom suggested determined by the difference between the actual value of revenue and earnings, the corresponding break-even point. The relative value of the stock of financial strength should be determined, in our opinion, the ratio of the absolute value of the stock of financial strength and the amount of revenue in the break-even point. Recommended in textbooks relative value of the stock of financial strength is a share of stock of financial strength in the actual revenue. The method of rating the financial condition of commercial organizations (credit scoring of the American economist D. Durant) return on total assets is also a priority index, largely determining the solvency and liquidity of the balance sheet, the financial stability of the business entity. However, in practice the profitability of the invested capital is not always characterized by an optimal investment
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Description
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
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ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
Description
In the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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Description
In the article we present the analysis of the market of public catering of the Russian Federation, the Krasnodar region. The role of public catering organizations in the total volume of activity of Krasnodar Krajpotreb-sojuz and the terms of socio-economic development of the Krasnodar region has been shown? As well as the modeling of business processes of public catering organizations. We have also revealed shortcomings in the organization of business processes and suggested ways of further studying of identified deficiencies
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ANALYSIS OF EFFICIENCY OF ACTIVITY OF MANAGING SUBJECT OF VINE INDUSTRY
Description
For the analysis of the effectiveness and the efficiency of entrepreneurial activity of organizations we apply a system of indexes, characterizing the level of the use of production resources: labor, floorspace, average annual cost of the combined assets, average annual cost of circulating assets, including supplies, average annual cost of own capital, production expenses, including financial expenses. As a quantitative result of activity of managing subject we use volume cost indexes, characterizing an effect: gross products are in current prices; profit yield from sales; gross revenue; income from sales; income to taxation; net income [1, 2, 3]. The high-quality indexes of efficiency of the use of production resources: gross products in current prices on an average annual worker; profit yield from sales on an average annual worker; gross. The analogical set of indexes of efficiency is applied, determining correlation of different types of effect and other resources. That determine an index, characterizing correlation of gross products in current prices and floorspace (in agricultural organizations we use 1 ga of lands, in point-of-sale – 1 m2 of point-ofsale area, in industry – 1 m2 of floorspace of factory, factory, workshop); correlation of profit yield from sales and floorspace; correlation of different. Then we determine indexes, characterizing correlation of different types of effect and average annual cost of the combined assets, correlation of different types of effect and average annual cost of circulating assets, production supplies, property asset, production expenses, and financial expenses. In obedience to methodical positions of analysis of indexes, characterizing the results of activity of managing subjects, we probe the dynamics of indexes for the last 3 – 5 years with the purpose of exposure of it. Important in research of indexes and efficiency of entrepreneurial activity is the use of factor analysis, allowing defining a quantitative measure influence of factors on the change of analyzable index, to ground backlogs of increase of efficiency. Most acceptable in the analysis of influence of factors there is a reception of chain substitution on the dynamics of indexes of efficiency of the use of production resources
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Description
Long-term storage of fruits can be achieved by means of decreasing microbial contamination of their surface as a result of fruits pre-treatment by biopreparations before dispatching for storage. In the current study patterns of influence of fruits pre-treatment with the “Ekstrasol” biopreparation in a number of concentrations of bioagent on the microbial contamination of their surface during storage are revealed. The “Ekstrasol” preparation is a biofungicide, containing the Ch-13 strain of Bacillus subtilis bacteria and their metabolites. As research objects there were chosen apples of a zoned in the Krasnodar region variety called Idared and pears of a zoned in the Krasnodar region variety called Conference, harvested in 2016. The apples and the pears were stored over a period of 6 months in the low temperature conditions. Samples were withdrawn every month over the period of storing. The species composition and quantity of the most prevalent microorganisms, potentially causing the spoilage of apples and pears during storing, were identified. The optimal concentration of the bioagent, which provides the maximal decreasing of microbial contamination of fruits’ (apples and pears) surface, is established – 106 CFU/g, dosage of solution – 1 ml per 100 g of fruit
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05.20.00 Processes and machines of agroengineering systems
Description
The article presents the results of studying the influence of the method of treatment before storage and storage parameters, including the relative air humidity, on the value of general losses of carrots. The taproots treatment before putting into storage was carried out with electromagnetic fields of extremely low frequency and the bio-preparation Vitaplan. After treatment, the taproots were kept at a temperature of +2±1°С for 56 days and +25±1°С for 21 days. In the process, the relative air humidity was changed from 40 to 90%. At a storage temperature of +2±1°C, the lowest total loss was observed at a relative humidity of 90%. At a storage temperature of +25±1°С, the optimal, from the point of view of decreasing the general losses, turned out to be the relative air humidity of 70%: with decreasing relative air humidity to 40%, significant increase of natural losses was observed, because the taproots were losing water intensively, and with increasing relative air humidity to 90%, favorable conditions were created for the growth of pathogenic microflora, which caused significant losses from the microbiological decay. The method of pretreatment of carrot taproots, providing the lowest general loss during storage in all the studied conditions, was joint treatment with ELF EMF and the bio-preparation called Vitaplan
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05.20.01 Technologies and means of mechanization of agriculture (technical sciences)
Description
The article presents the results of studying the influence of some types of packaging materials used in conjunction with Inter Fresh’s ethylene absorber (sachets) on commercial quality and losses of Alexandria zucchini, Lyubov sweet pepper and tomatoes cv. Inkas during storage. The study was carried out using StePac Xtend bags, creating a modified atmosphere. The objects of research were stored for 14 days at a temperature of 8 – 10 °С and air relative humidity of 90±3 %. One sachet for ethylene absorption was placed in Xtend bags. It was found that when stored under these conditions, the total weight loss is: for tomatoes – 0.3% when using Xtend bags and Inter Fresh ethylene absorbers, 1.8% when using traditional packaging materials; for zucchini – 0.4% when using Xtend bags and Inter Fresh ethylene absorbers, 1.6% when using traditional packaging materials. Losses associated with microbiological damage during storage of zucchini and tomatoes were not observed. During storage of sweet pepper microbiological spoilage took place, which, apparently, was the result of increased contamination with pathogenic microorganisms
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FOREIGN TRADE AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF REGIONAL ECONOMICS
Description
The article deals with the essence, contents and approaches to defining the role of foreign economic activity as a key factor for sustainable development of regional economic systems in modern conditions
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THE INTERNAL PROBLEMS OF FORMATION OF THE INVESTMENT APPEAL OF OIL BRANCH OF RUSSIA
Description
In the conditions of significant dependence of national economy on an oil complex, the last is influenced by a number of social and economic problems which solution would lead not only to growth of investment appeal and profit, but also to decrease in prime cost, improvement of quality of oil products. It will allow to make optimization of prices of oil and its products, and to reach significant competitive positions in the market of oil products. The priority directions are increase in oil processing capacities, depth of production, stability of a source of raw materials. However, the steps, which are carried out both by the enterprises, and the state towards their realization, are insignificant, despite essential dependence of the last on an oil segment. In the article, the internal factors interfering formation of investment appeal of oil sector are considered. The problem of inefficiency of distribution of the capital and tax incentivization is lifted, and measures for stabilization of investment potential are given
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