Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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Description
Horticulture is a complex system based on the complex use of different types of resources. Horticulture organizations of the Krasnodar region execute their own farming activity in the conditions of great risks and high competitiveness from the sides of foreign producers. The profitability of horticulture depends on both managed factors and unmanaged, which are in close interdependence. Therefore, the very urgent problem is improvement of methodological approaches to the complex assessment of economic stability of agricultural organizations specializing on the production of fruit-berry produce with the use of indexes taking into account the conditions and peculiarities of functioning of this branch. The objective assessment of economic stability can promote to the increase of the quality of management of the organization and supply of their stable development
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Description
In the given article methodical bases of the analysis and an estimation of a financial condition of agrarian formations are considered, the revealed lacks of a traditional technique of the analysis of a financial condition of the agricultural organizations are presented. Imperfection of the technique leads to inexact estimations of liquidity of turnaround actives, the balance sheet, financial stability, sources of financing which can be the factor of acceptance of irrational administrative decisions in use of financial resources. The technique of a rating estimation of a financial condition of the agricultural organization is approved. Directions of strengthening of a financial condition of the agrofirm are proved
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Description
The article considers methodological approaches to assessing the effectiveness of the municipal administration of the Krasnodar Region. The effectiveness of the administration can be considered as quantitative and qualitative indicators – is an integral index. The advantage of this approach is, firstly, the number of indicators using for evaluation may be varied depending on the needs assessment, secondly, the indicators may be of different dimensions, that in normal circumstances is often difficult to assess, thirdly, evaluation is carried out on the basis of publicly available information posted on the Internet, including on the portal of the Federal State Statistics Service. Methodological approaches to assessing the effectiveness of the administration of the municipality consists of the following steps: definition of the objectives and evaluation criteria; time period; substantiation of system parameters and indicators; bringing them into a comparable form - standardization of indicators; calculation of integral indicators of the parameters by the additive convolution, or the method of distances; Differentiation of municipalities and their ranking. As a result of this methodical approach to the evaluation of the municipal administrations will get the value and parameters, whose analysis will reveal "narrow" places in their efforts to develop ways to address them, and to monitor the socio-economic state of the municipality
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Description
The article considers the questions of efficiency of the program-target management of agro-economic systems development of the region. The methodical efficiency assessment approaches of target programming of fruit and berry industry of the Krasnodar region are shown in the article
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METHODOLOGICAL APPROACHES TO THE FORMATION OF THE DATABASE BASED ON THE ICONOGRAPHY OF PLANTS
DescriptionThe article considers methodological approaches to creating a database of the agricultural crops iconography. At present time, involving in the educational and scientific process the artistic works, as a resource of visual information, becomes a very actual and even indispensable tool for the formation of new knowledge about cultivated plants. The work deals with iconography as a system of images of certain subjects and characters presented in painting, ceramics, mosaic, sculpture, tapestry, murals, stamps, postcards, posters, labels, photos giving information about this or that agricultural plant. Electronic databases are the kind of information portal with visual images. Databases for the iconography of agricultural plants are successfully used in the scientific process, because exist the e evidence of changes in plants under the influence of scientific selection, the search for rare and ancient genotypes. Any source of information contains only a certain set of information, far from exhausting existing points of view, statistical data, analytical calculations relating directly or indirectly to this topic. Due to this circumstance, there is a need to search for new forms of information that can be successfully implemented in the iconography of the image of agricultural plants. The creation of electronic databases includes several stages. Development of the database structure. If this is a separate topic, then the basic questions of the topic are revealed and saturated with visual images. Selection of visual images. As visual images we can consider paintings of artists, cartoons, drawings, schemes, infographics, i.e. illustrations of various kinds
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Description
Aspects of theoretical and methodological approach to the valuation of the innovation processes in organizational and economic systems are considered. Criteria for efficiency estimation of innovation processes, reflecting the dynamics of quality characteristics and their transition to the quantitative valuation are suggested in this article
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Description
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
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Description
The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
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Description
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
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METHODICAL RECOMMENDATION ON MICROCLONAL PROPAGATION OF IN VITRO GRAPE VARIETY
06.00.00 Agricultural sciences
DescriptionThis article features the recommendations on microclonal grapes reproduction at all stages of their realization