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INTELLECTUAL ANALYSIS OF DATE AND MODELLING OF DEPENDENCE OF GRAINS YIELDING ON EXPENDITURES
Description
Comparative analysis of intellectual data analysis methods application and regressive data analysis on the example of modeling of grains yielding dependence on expenditures, by data on activities of agricultural organizations of Krasnodar region for 2006 is carried out in the article. Two approaches: regression with rupture, based on the classical variant and realized in the packet “Statistica”; multi parametric linear regression, based on the ideology of evolutional programming are carried out in the article. There was made a conclusion on the basis of the analysis results that it was impossible to be restricted only by one point of view – and regression in Statistica and analogous means in system PolyAnalyst mutually supplement each other in the description of investigating process.
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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 the article the mathematical model, a technique of numerical calculations (including algorithms and structures of data) and their program realization in an infrastructure of universal cognitive analytical system of "Eidos", and also the intellectual technology and a technique of revealing and research of functional dependences of volumes of production in regional agrarian and industrial complex from structure of expenses are offered. Results of appliance of the given intellectual technology on materials of agrarian and industrial complex of Krasnodar region are resulted and the recommendations about perfection of structure of expenses are offered on their basis
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Description
In the article dynamics of structure of expenses on an example of the enterprises of fruit-and-vegetable processing branch of Krasnodar territory is presented. Features of the accounting of expenses based on elements, articles of calculation and economic processes are considered
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ASSESSMENT OF APPLICATION EFFECTIVENESS OF PERSPECTIVE TECHNOLOGIES OF WINTER WHEAT GROWING
Description
Comparative technical-economical assessment of technologies of winter wheat growing was carried out in the article. Fulfilled calculations allow to give recommendations on retooling of train of machines of agricultural organizations, provide ng decrease of expenses on machine complex purchase, term of expenditure cover of capital putting in and lowering of winter wheat cost price.
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THE DECISION OF THE GENERALIZED PROBLEM OF APPOINTMENTS IN SYSTEMIC-COGNITIVE ANALYSIS
Description
In the article the problem about appointments (backpacks) in various and more general statements is shortly examined: 1) the size of cargoes and volumes of backpacks; 2) the various utility of cargoes depending only from cargoes, but identical to all backpacks, and various expenses for their placing, and also restrictions on the resources, connected with backpacks, spent for cargoes at their placing; 3) various utility of each cargo for different backpacks, various expenses for placing of cargoes and various resources of owners of backpacks. The technology and an application technique of systemic-cognitive analysis and its toolkit - the "Eidoses" system for the solution of generalization of non-meeting in the literature before problem of the appointments, providing automatic forecasting of degree of utility of cargoes for different backpacks on the basis of signs of cargoes by the decision of a problem of recognition with application of the model based on base of precedents
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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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SPECIFICATION OF RESPONSIBILITY CENTERS IN GRAIN-LIVESTOCK FARMS
Description
Tasks which are necessary to solve for effective determination of final production cost price and decision taking on activity in grain-livestock farms were considered in the article. There were offered the principles of expenses formation and the system of grain-livestock farms separation on responsibility centers as well.
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FORMATION OF RATIONAL SYSTEM OF TRANSFER PRICING IN AGRICULTURAL ENTERPRISES
Description
Main approaches to the application of transfer pricing were considered, essential methods from the point of view of their use in agricultural enterprises were analyzed. The author’s method of transfer pricing for agricultural enterprises was offered.
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