Kuban State Agrarian University
Author list of organization
List of articles written by the authors of the organization
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Description
Techniques of value analysis and "Direct-costing" are well-known and popular. The ideas and principles of value analysis and the method of "Direct costing" are very similar, if not identical. On the one hand, these ideas are very reasonable, well grounded theoretically and proved its effectiveness in practice. On the other hand, the wide use of these methods is hampered by the difficulty of obtaining large amounts of detailed technological and financial-economic information, as well as the need for careful research by competent professionals, well-versed in substantive subject area. This is the contradiction between the desire to apply the methods of the value analysis and "Direct costing" and difficulty to perform it in practice. This contradiction constitutes a real problem and may often be discouraging and frustrating. In this work, we propose a simple and effective solution to this problem, theoretically well-informed with all the necessary methodological and software tools and widely and successfully tested in practice. The proposed solution is based on two simple ideas: 1) instead of collecting and holding a meaningful large amount of technological and financial-economic information we might apply approaches, pleasant management theory; 2) to create systems for automated control of natural and financial-economic efficiency of expenses we might use the automated system-cognitive analysis and its software tool – an intellectual system called "Eidos". In the name of the specialty 08.00.05 – Economics and national economy management, there are such words: "management of enterprises, branches, complexes, innovation." The use of the term "Management" implies that there is a model that reflects the influence of factors on the object of control, and there is the management system making decisions based on this model. However, as a rule, the dissertations in this field have nothing of this, except only financial and economic calculations. The article proposes an approach based on the control theory, removing this disadvantage
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AUTOMATION INTEGRAL ASSESSMENT OF THE LABOR POTENTIAL
DescriptionIn rapidly changing and transforming conditions of economic development of enterprises, more attention is paid to the labor potential. Its values are still widely used in the factors of competitiveness of products and services analysis. Calculating process of estimating the labor potential is usually done manually and is not always objective and effective. According to the selected issues, this writing is devoted to identifying and developing the most appropriate methods of assessment of labor potential and development of automation software. The authors propose a method of analysis of the labor potential based on application of complex integral indicator, which makes possible the use of labor potential as one of the indicators of efficiency of activity of the enterprise. Along with this the practical use of the category "labor potential" brings to the enterprise unique evaluation system for employees and can be used to indicate the purpose and meaning of work activities within the company – kind of a motivating factor
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ABIOTIC PECULIARITIES OF SMALL RIVERS OF THE STEPPE ZONE OF THE KRASNODAR REGION
DescriptionSteppe rivers (Eja, Beysug, Chelbas et al.) occupy a vast Azov-Kuban plain, whose total length reaches 4800 km and catchment area of the entire hydrological network of up to 24 000 km. Dams and silting increase flooding of agricultural land and many rivers severely degraded with a reduction of its water content and its quality. Landscapes of the steppe zone occupy a middle reaches of the largest rivers - Beysug River, Chelbas, Eja and differ of transaccumulative character and accompanied by numerous beams and small slope that prone to weak erosion. The valleys of the steppe rivers are characterized by high and gentle slopes and floodplains of river slightly wavy and their deep areas are swamped. As a parent rocks it is dominated by loess clay and clay. Features of soil cover are determined by topography. Black soils were formed on the plain, eroded and meadow-black soils are on the slopes, and meadow-bog soils - in areas with stagnant water. The climate is characterized by moderate winter and hot summers with insufficient moistened soil and low air humidity. The vegetation of the river systems of the steppe zone is divided into marsh, meadow, meadow-steppe vegetations and vegetations of saltmarshes. The ichthyofauna of small rivers is very scanty that is determined by the hydrological regime. Plowing of lands along the water bodies, the development of wind and water erosion is typical for steppe rivers; therefore siltation and overgrowing of rivers are widespread
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Description
The article proves and develops the idea, the imple-mentation of which would significantly reduce the effort required to develop the educational-methodical complexes, simplify their signing and approval of the various officials and increase their quality, make the work of the developers of CBM more creative, releas-ing it from technical and routine moments
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UX-DESIGN AS A TOOL OF REENGINEERING OF BUSINESS PROCESSES
DescriptionThe experience of designing user interaction with official company’s website and the impact on the development of business processes are reviewed in this article
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SWOT ANALYSIS OF BAKERY INDUSTRY OF CONSUMER COOPERATION OF THE KRASNODAR REGION
DescriptionIn the article, we perform an analysis of socioeconomic activities of consumer cooperation of the Krasnodar region. The result was determined by actual range of problems of development of the existing system. One of the key sectors of activity of consumer cooperation is the bakery, where today there is an unstable situation. Interviewing the managers and employees of the Regional Union of Consumer Societies of Krasnodar, enterprises of the bakery of the system allowed us to determine that the main reason for this situation is a poorly developed strategy of development. To develop recommendations for strategic development of the baking industry of consumer cooperatives we have conducted a SWOTanalysis based on identifying strengths, weaknesses, opportunities and threats, assessment of potential opportunities and threats and structuring strengths and weaknesses. Quantitative evaluation of factors in the matrix of SWOT-analysis experts were conducted by involving practitioners and scientists in related fields. The processing of research results was carried out with the use of the instrumental medium called "extended SWOT matrix 1.0". As a result, the research has conclusions and gives recommendations for the use of the strengths of enterprises to overcome the possible threats, use the opportunities to strengthen weaknesses. The proposed creation of a single logistics system that will have a positive impact on the consolidation and expansion of assortment and the range of services provided, improve the product, change advertising technologies, build your brand, will allow us to enter new markets, increase production volumes of enterprises of bakery industries of system of consumer cooperation of the Krasnodar region
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RETROSPECTIVE VIEW OF DEPRECIATION AS AN ECONOMIC CATEGORY
DescriptionDepreciation is the many-sided complex concept affecting many aspects of activity of business structures. The correct calculation of depreciation is necessary for obtaining full and objective information on reproduction process in the organization. With more detailed consideration of a question of charge of depreciation in developed with - temporary conditions, it is necessary to consider development of depreciation in the context of development of national schools of accounting. In this article, historical aspects of development of depreciation are investigated. The retrospective of concept and methods of charge of depreciation is represented, beginning from the XIV century worldwide. Various points of view on methods of charge of depreciation of such scientists, as V. Armuzzi, Zh.G. Kursel-Senel, Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis, O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky, etc. are considered. It is specified that the concept of depreciation was known to accountants of early Christian Rome. Gradually there was a change of approach to interpretation of the concept "depreciation". Within the French school allocated concept of broad and narrow depreciation, two options of a covering of depreciation expenses were offered, research of influence of fiscal policy on depreciation was conducted. The German school connected charge of depreciation with depreciation of property and need of formation of a sinking fund. Within maneuvers of Anglo-American school considered that depreciation has to be charged at the expense of profit in the sum only approximately equal to wear. Within domestic scientific thought, two main schools adhering to various opinions were allocated. For elaboration of uniform approach during the Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed to track a special-purpose character of use of a sinking fund. That is not true for operating book of accounts
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LEAF MORPHOMETRY OF KUBAN WILD-GROWING GRAPE LIANA
DescriptionLeaf morphometry of Kuban wild-growing grape liana has not been studied yet and there is no evidence of straight subspecies representatives location of Vitis vinifera silvestris Gmel. on the Kuban land. Though there have been suppositions about it in science since long ago [5]. With morphometric taxonomy appearance there was necessity of exact focusing on modern state of genotypic grape variety and biological leaf polymorphism for link identification silvestris – silvesatis - sativa
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IT SABOTAGE IN THE CORPORATE SPHERE
DescriptionNine out of ten acts of sabotage are committed by people one way or another associated with information technologies. According to experts at InfoWatch, developer of systems to protect confidential information from insiders, the reason for this profession lies in the psychological characteristics of these employees. Reading more will allow understanding the problem with a couple of examples from the life that most powerfully illustrate typical traits of professionals in the information environment. And, although the first teller did not hide his name, the second one decided to remain anonymous. Deep psychological background of the act of sabotage often leads to the fact that a disgruntled employee threatens boss or colleagues, for example, by e-mail. Sometimes he even shares his thoughts with someone from colleagues. In other words, not only the attacker knows the information about the upcoming sabotage. Analysts estimate that other people know 31% of information about the plans of a saboteur. Of these, 64% are colleagues, 21% with friends 14% — family members and another 14% were accomplices. It was also determined that 62% of corporate saboteurs think through their actions beforehand. In 47% of cases, they commit preparatory acts (e.g., theft of confidential data backups). 27% — design and test of the future mechanism of the attack (preparing a logic bomb on the corporate network, additional hidden system entries, etc). In 37% of cases the activity of employees can be noted: of this amount, 67% of preparatory actions visible online 11% offline and 22% both