Financial university at the government of the RF
Author list of organization
List of articles written by the authors of the organization
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FRACTAL AND PREEFACTAL GRAPHS, BASIC DEFINITIONS AND SYMBOLS
01.00.00 Physical-mathematical sciences
DescriptionThe fractal and prefractal graph are described in the article. The basic definitions and notation are proposed, the procedure for constructing prefractal graph, the operation of replacement vertex by seed is given
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THE PHENOMENON OF THE MARKET ECONOMY: VECTORS OF THE EVOLUTION OF THEORETICAL-METHODOLOGICAL BASES
DescriptionThe article considers substantive, methodological and theoretical discourse of modern Russian researchers about the phenomenon of the market economy, the problems lying at its base in the context of the results of research conducted by participants of the V International scientific-practical conference «The Phenomenon of the market economy: from the origins to our days». The authors focus on four grounds the economic dynamics of the market mode of production: 1) the evolution of ideas regulated economy; 2) system as an objective reality of the market economy; 3) socio-institutional aspect of the phenomenon of the market economy; 4) the problems of the agrifood market development. Special attention is paid to understanding the discussion of the historical and economic, reproductive, socio-institutional, and transformative aspects of this phenomenon. The discussion component is manifested in the awareness of the role and place of socialization and humanization of the market at the present stage of development and a qualitative condition of public-private partnerships in the postsoviet world. It considers problems of evolution of the agricultural crises of overproduction and the mechanisms of crisis management identified vectors for the evolution of the agrifood sector of the market. Reasonably concluded that the outcome of the conference will contribute to the quality upgrading of the theoretical and methodological survey of modern economic science, will be the impetus for improving the practice of economic life, renewal and the full extension of the traditions of economic science in the South of Russia
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Description
The article discusses approaches to the determination of the parameters of sustainable development of modern regional socio-economic systems in a globalized economic space
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FACTORS TO ENSURE FINANCIAL STABILITY AND SOLVENCY OF AN INSURANCE COMPANY
DescriptionThe article discusses the factors to ensure solvency and financial stability of the insurance company's howl. It shows the classification of types of financial stability and solvency of insurance companies; as-sesses the tariff policy of organizations and reveals the essence of reinsurance
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CYCLIC RECURRENCE ASSESSMENT OF GRAIN YIELD TIME SERIES USING PHASE ANALYSIS INSTRUMENTS
DescriptionAn algorithm of phase analysis as the instrument of nonlinear dynamics' methods used to study cyclic recurrence of time series is viewed in current article. The existing classical econometric methods for estimating cyclic recurrence developed for random systems which dynamics matches to the normal distribution. However, there also exists non-random systems characterized by trends, periodic and non-periodic cycles called quasicycles. An example of computing process of identifying quasicycles is illustrated on time series of all grain yields in Russia for the last 119 years. Phase portrait of this time series is illustrated in twodimension space. As a result, the phase portrait consists of 22 frequently unstable quasicycles which tottality forms a strange attractor. Quasicycles have quantitative (length) and quality (configuration) characteristics. Their combination defines very important characteristic called trend-stability. Phase analysis is a powerful form of analysis of time series to assess cyclic recurrence and is a tool for pre-forecasting analysis. Fuzzy sets' mathematical apparatus is also used in this article. An algorithm of formation of fuzzy sets' quasicycles' length is also presented here. Quasicycles' statistics are presented in tables, geometric patterns and in the form of fuzzy sets
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Description
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
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Description
The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages
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IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS
DescriptionThe article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
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RECOGNITION OF PRE-FRACTAL COUNT, DESCENDANT COMPLETE DICOTYLEDONOUS PRIMER
01.00.00 Physical-mathematical sciences
DescriptionIn the article the algorithms of recognition of structures of complex network systems and objects are offered. As a model of structures we have considered a pre-fractal graph. Necessary and sufficient signs of pre-fractal structures are stated. The theorems proving work of offered algorithms are proved
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CENTERS PLACEMENT ON MANY-WEIGHTED PREFRACTAL GRAPHS
01.00.00 Physical-mathematical sciences
DescriptionMulticriterial formulation for centers placement problem on many-weighted prefractal graph is proposed. Estimation of the radial criterion of prefractal graph generated by seed-star is shown. Polynomial algorithm centers placement on prefractal graph with preserving contiguity old edges is suggested. Estimation of computational complexity of the algorithm and the example of the work algorithm are considered