08.00.00 Economic sciences
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FEATURES OF FORMATION OF FINANCIAL RESOURCES OF AGRICULTURAL COMPANIES
DescriptionThe article reveals the essence of the financial resources of agricultural organizations. We have also given the views of economists on this issue, as well as a classification of financing sources and composition of funding organizations and the basic principles of their formation on the example of agricultural organizations
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FEATURES OF TAX MECHANISM IN TRANSITIVE ECONOMY
DescriptionThe article deals with the function of taxes as a category of finance, as the primary basis for the formation of the tax. Author offers a vision of the functioning of the tax mechanism is an instrument of implementation of financial policies on macro-and microeconomic levels
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Description
The main problems of poultry farming and ways to overcome them under the conditions of import substitution are now under consideration. The dynamics of production and poultry products consumption is being analyzed. It has been stated to form an integrated approach towards the implementation of the concept of poultry farming in the new economic conditions. That will guarantee import substitution and increase the competitiveness of the Krasnodar region and Russia in the world food market
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CHARACTERISTIC OF ECONOMIC ASSESSMENT OF COMBINE HARVESTERS
DescriptionWe have highlighted the importance of ensuring a rational nomenclative and quantity structure of agricultural equipment for the timely and quality harvest of grain and cereal crops in agricultural organizations in southern Russia. The article shows the difficulty of choosing a certain trademark of combine harvester for the acquisition of a variety of domestic and foreign farm machine that implemented in the domestic market of agricultural machinery. We have considered different directions of price and operating characteristic of a combine harvester made by different manufacturers. We have also proved the exclusively importance and need for correct comparative economic assessment in conditions abatement of the national currency rate and a prices increase for imported equipment of mechanization, revealed methodical characteristic of technologic and economic evaluation of harvesting equipment, based on the calculation of unit (1 hectare harvest area) of aggregate costs, including the costs of exploitation a combine and additional costs caused to losses crops in the process of harvesting as design features of the machines. Comparative economic analysis of the most sold combine harvesters made by domestic and foreign manufacturers in the Russian market was carried out. We have proved the economic efficiency of the acquisition of domestic combine harvesters under current assessment at correlation prices for domestic and imported equipment of mechanization
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FEATURES OF LEGAL REGISTRATION OF CONTRACTS BETWEEN INVESTORS AND VENTURE COMPANIES
DescriptionIn the article we consider the features of the conclusion of the investment contract between a venture company and the investor. The protective measures used by investors for protection of the capitals are noted in this article
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FROM OUTSOURCING TO THE FORMATION OF A NETWORK CORPORATIONS OF THE KNOWLEDGE ECONOMY
DescriptionThis article deals with the analyze of outsourcing and its multi-dimensional transformation into network conglomerate, where their capitals "adapt" to each other to form a harmonious configuration of physical and intangible capital (kapitalograms).The development of modern business and appearance of new economic relations change fundamentally the form and content of outsourcing. This type of integration of economic relations resets the old form and gets new content, which is more consistent with the network form a corporation. The network form of association of the most valuable human, intangible and financial capital is a logical completion of development of outsourcing and supports the highest form of integration of economic entities. Network approach to fully implements the co-operative approach to corporate activities of the knowledge economy and provides concentration of physical and intangible capitals in a single network as kapitalograms adequate to network development strategy
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SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)
DescriptionIn this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant
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SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS
DescriptionThis article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
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Description
The article deals with main aspects of accounting in animal breeding. The organization is based on the principles of accounting automatization such as personnel optimization, increase of accounting efficiency and specification, which provide the formation of complete and accurate information. Animal breeding is one of the most important branches of agriculture which strongly affects on its economy. Animal breeding part including dairy and beef cattle in structure of the value of gross output of agriculture is more than 55%. To increase production's efficiency of agricultural goods it is necessary to improve organization and management of production which is directly based on accounting data. Nowadays the construction of an automated system of managerial cost accounting in the main production (animal breeding) of agriculture requires taking into consideration industry-specific production features and the owners' of such business priority demands. Complete and relevant information of accounting which contains data of labor, material, other costs movement and quantity and value of obtained goods (services) is the base to make appropriate decisions in management. Automated detailed costs accounting in the main production (animal breeding) is necessary for the owner and the managers to compare actual costs with goods output
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OPEN NETWORK OF FORMAL CORPORATIVE KNOWLEDGE: A CONCEPTUAL MODEL
DescriptionWithin emerging knowledge economy, the current issue is efficient use and reproduction of knowledge in socio-economic systems. One of the promising approaches to the creation of working knowledge management system is based on the open ontological knowledge network. The knowledge network is the model of the process of knowledge sharing, implemented in the virtual space, which inherits the advantages of this process and removes some of its shortcomings. Ontology is a basic component of the conceptual model of the knowledge network; it describes a system of knowledge and defines the structure of data storage in the network. The hierarchy of ontologies involves three levels: metaontology, basic and subject-specific ontology. The ontology use solves two tasks: providing a tool for semantic markup of information resources and disclosing the structure of the information storage for the user. The second task is especially important to ensure an efficient search in large data arrays. The technology of construction of open network includes a set of principles and tools for filling and updating of the domain ontology, fast semantic markup and retrieval of information resources taking into account their semantic links