Поиск статей
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ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS
DescriptionIn the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered
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THE PROBLEM OF GOVERNMENT REGULATION OF GRAIN MARKET
DescriptionThe article consists of the results of scientific researches about modern state of grain and elevator business. It describes established trends in the government regulation of grain market. The author motivates the practicability of the state financial support for construction mini-elevator by the grain producers
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Description
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
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Description
The essence of perspective method of Direct-costing" consists of use of direct variable expenses which directly concern on production cost price (so-called relevant expenses), not only for the account, but first of all as factors of management of volumes of manufacture of various kinds of production. However this method has a number of lacks: first, this analysis is carried out within the limits of system of controlling of the enterprise, instead of branches and diversified agrarian and industrial complex of region; secondly, in calculations of this method is accepted, that production volumes linearly depend on expenses for its manufacture that is true only at extensive evolution of manufacture, in the narrow limits defined enough at which manufacture volumes can increase extensively without technology and organization change; thirdly, in calculations of this method the force and direction of influence of factors, and also a kind of function of this influence is not defined. Overcoming of these lacks could raise efficiency of the Direct-costing method and expand area of its application. However, this problem was not set and was not solved, first of all, because of absence of a corresponding mathematical method, and also program toolkit realizing it and a technique of its application. In this work the given problem is set and its complex decision is offered. Numerical examples are resulted
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Description
In article the procedural sequence of definition of the basic requirements and restrictions to the new fillet equipment is stated. The approach to a choice and an estimation of analogues and perspective variants of working out is shown. The example of registration of preliminary structure RS with use of methods of technical creativity is brought
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Description
In article the approach to working out of the outline sketch of the cutting - filleting equipment with use of various kinds of descriptions is shown. The example of structural configuration of the equipment with computer use is brought
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THE ROLE OF THE STATE SUPPORT IN DEVELOPMENT OF RABBIT-BREEDING IN KRASNODAR REGION
06.00.00 Agricultural sciences
DescriptionThe article reflects suggestions about creation of legislative base for rabbit-breeding development at region level. It proposes concrete actions that can promote development of rabbit-breeding production and need a state support. The author gives description of phased strategy of the rabbit-breeding business development in Krasnodar region
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Description
The article contains the propositions about reduction of negative consequences of economic crisis. Author proves the practicability of the creation on the base of KSAU information centre, as well as involvement of students and employers of the University into the commercial activity of "Kuban" educational farm
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Description
Dependence of seismic activity parameters on celestial bodies’ positions is examined on the basis of semantic information models
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METHODS OF PROTECTION AGAINST COASTAL LANDSLIDES
04.00.00 Geological-mineralogical sciences
DescriptionThis article discusses the problem of protection of coastal areas of the Black and Azov seas. Landslides development mechanism is considered. Reasons for choosing a type and placement location of different landslide structures are given