The Bulletin of the Adyghe State University,<br />
Series "Economics" The Bulletin of the Adyghe State University,
Series "Economics"
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#3 / 2011

The Economic Theory

  • S.A. Borisov, E.Ya. Bratslavskaya
    The relations between power and property during the modernization of Russian economy

    The conditions of modernization of economy in contemporary Russia are defined by relations between power and property. The productivity of modernization of economy depends on symmetry of these relations.

    pdf borisov2011_3.pdf  (162 Kb)

  • Zh.L. Komkova
    The capital: economic and accounting aspect

    The economic theories explaining the nature and a role of the capital were generated considerably later than there appeared a concept of the capital and connected relations and a practice of application of the account of the capital in commercial accounting departments. In this paper, research on dialectics of development of scientific directions and scientific schools is conducted, on the basis of which the author offers a definition of the given category of the account.

    pdf komkova2011_3.pdf  (192 Kb)

  • E.V. Korolyuk
    The vector of economical policy of contemporary Russia

    Institutional-economical conditions of formation of economical policy of contemporary Russia, which exist in the crisis situation, determine the priority vector of the strategy of this policy and the value of research of correct institutional instruments for further development of national economy.

    pdf korolyuk1_2011_3.pdf  (143 Kb)

  • E.V. Korolyuk
    Economic contradictions of the earth market formation

    Institutional-economical conditions of the earth market formation in contemporary Russia define the priority directions and the character of economic contradictions of the earth market formation. The paper discusses the main kinds of these contradictions.

    pdf korolyuk2_2011_3.pdf  (139 Kb)

  • I.P. Lazareva
    The human stock in the process of modernization of regional economic systems

    The paper discusses actual aspects of functions and positions of human stock in the process of modernization of regional economical systems of contemporary Russia. The human stock and immaterial assets play the leading role in this process.

    pdf lazareva2011_3.pdf  (117 Kb)

  • E.N. Tkacheva
    Research on a crisis state of agents of the virtual organization: elaboration of technique

    The urgency of this work is caused by active development of the virtual organizations in economy of Russia. The author elaborates the technique of research of a crisis state of agents of the virtual organization. The suggested technique has demonstrative advantages before other theories since it allows a consideration of both stochastic and substantial uncertainty. Measurement and calculation of economic indicators are conducted by means of the interval analysis which enables keeping all hypotheses till the end of decision-making.

    pdf tkacheva2011_3.pdf  (121 Kb)

  • E.A. Yanova
    On interaction of power and property in the system of economic relations in Russia

    The paper examines a category essence of interaction of power and property in the system of economic relations. Special attention is paid to the main factors of this interaction. The relation of power and property with basic categories of economic theory is determined. The institutional peculiarities of interaction of power and property are established.

    pdf yanova2011_3.pdf  (153 Kb)

    Financial Markets

  • A.A. Boyarko
    The comparative analysis of activity of the oil companies in the conditions of global financial crisis

    The work is focused on identifying the degree of influence of global financial crisis on results of activity of the world leading oil companies by means of the comparative analysis. Ways of their further development are substantiated.

    pdf boyarko2011_3.pdf  (144 Kb)

  • I.Yu. Zhidkova
    Prospects for increasing financial stability of the pension insurance system

    In the paper, an analysis is made of financial stability of the Russian system of pension insurance in the conditions of demographic crisis and growth of social obligations of the state. The author shows promising directions of increasing efficiency of its functioning obtained on the basis of the revealed contradictions.

    pdf zhidkova2011_3.pdf  (170 Kb)

    Problems Related to Investment Activity

  • L.V. Komarova
    Investments as a tool for modernization of the Russian economy

    The paper discloses the meaning of “innovative programs for the contemporary modernization of Russia”. The author focuses on a correct understanding of the strategic direction of the development of modernization processes of the regional economy.

    pdf komarova2011_3.pdf  (131 Kb)

  • I.I. Romanets
    The methodical approach to the analysis of investment attractiveness of municipalities (as shown by Krasnodar territory)

    The present paper substantiates the recommendations for the analysis of investment situation of territories (municipalities) to increase their investment attractiveness on the basis of the cluster analysis.

    pdf romanets2011_3.pdf  (182 Kb)

    Regional Economy

  • E.B. Ermishina
    The analysis of conditions of a diversification in mining complex of the Republic of North Ossetiya-Alaniya

    The work examines the position of a mining complex in economic system of the Republic of North Ossetiya-Alaniya. The author gives an assessment of possibilities and restrictions of the mining complex diversification in regional crisis management and defines promising directions of the mining complex diversification.

    pdf ermishina2011_3.pdf  (141 Kb)

  • N.A. Ilyushchenko
    Problems and prospects of special economic zones as a form of public-private partnership

    The paper deals with the development of special economic zones in Russia as a form of interaction between the government and private business. The author identifies the problems and prospects of development of special economic zones at the regional and federal levels in post-crisis situations.

    pdf ilyushchenko2011_3.pdf  (151 Kb)

  • A.A. Mokrushin
    The strategic aspects of interaction of vertically integrated corporations with the regional economic system

    The vertically integrated corporations have become the active participants of evolution of many regions-subjects of Russia. This paper discloses the main strategic aspects of interaction of vertically integrated corporations with the regional economic systems. Recommendations are given for optimization of the process under study.

    pdf mokrushin2011_3.pdf  (130 Kb)

  • T.A. Chermit
    Specific features of development of depressive regional economic system

    Recently the concept of modernization has become an integral part of theory of regional economy. Depressive status of regional economic system determinates the specific features of its modernization. This paper discloses specific features of modernization of regional economic systems as quasi – corporations and provides recommendations.

    pdf chermit2011_3.pdf  (123 Kb)

    The Account, Audit and the Control

  • I.S. Kadyrov
    Problems of drawing up the report on monetary movement in the commercial organizations

    The paper deals with the problem of drawing up the report on monetary movement in the commercial organizations. Methods of drawing up the reporting are analyzed. Difficulties and preconditions of their occurrence are considered. The author discloses advantages of the offered approaches to increase efficiency of technology of drawing up the report on monetary movement.

    pdf kadyrov2011_3.pdf  (164 Kb)

  • L.N. Kuznetsova
    Benchmarking as the tool of improving quality of the registration-analytical information

    The aim of reforming accounting in Russia is to improve quality of the information formed in accounting and reporting. Research of qualitative characteristics of the financial reporting and possibility of their improvement is an actual problem of all parties interested in the sustainable development of economy. The paper defines the basic lacks of the financial reporting, examines modern concepts of quality and shows their interrelation with the theory of quality of the financial reporting. In order to improve registration process and quality of the financial reporting the method of a benchmarking is offered. This method promotes efficiency of activity of the organizations and increase of their competitiveness.

    pdf kuznetsova2011_3.pdf  (446 Kb)

  • M.N. Pilipenko
    A study of the modern technique of the expense account in auxiliary manufactures

    The paper discusses research on a modern technique of the expense account in auxiliary manufactures. The economic nature and the essence of activity of auxiliary manufactures, their appointment and basic types are considered. The questions related to features of the expense account in auxiliary manufactures and considered in close connection with documentary registration of economic operations are investigated in detail. Special attention is given to distribution of expenses of auxiliary manufactures among service consumers as it allows a generation of the cost of price of production, works and services of auxiliary manufactures, both for the financial account and for making optimum administrative decisions. The basic groups of expenses of auxiliary manufactures are identified. The author examines the organization of accounting of direct and indirect expenses. The critical estimation of the used nomenclature of expenses is given. The used methodical approaches to distribution of expenses which can be used by the organizations depending on specificity of their activity are systematized. Recommendations on perfection of the analytical account of expenses in auxiliary manufactures are developed.

    pdf pilipenko2011_3.pdf  (147 Kb)

  • F.T. Khot
    Some aspects of reflection of production wastes in accounting

    Study and analysis of the reporting and accounting for production wastes show that accounting of wastes in industrial enterprises is virtually absent now. Those enterprises in some branches of industry that carry out waste accounting do not contain reliable information on the volumes of production of these resources. This leads to loss of control over the safety and proper reflection of the waste streams at the production units. The author arrives at a conclusion that scientifically well-founded classification of production wastes of the food enterprises promotes realization of the effective account and control over all cycles of production, reception, storage, distribution and processing of a waste.

    pdf khot2011_3.pdf  (172 Kb)

  • S.A. Tsey
    The analysis of Russian practice of company social responsibility and revealing information in the report

    The paper deals with the necessity to reveal the information on social responsibility in the accountancy of the Russian corporations. It also puts up a number of issues which complicate the realization of the principles of corporate social responsibility in Russia. The analysis of thirty independently published non-financial reports of Russian public companies is made. In addition, recommendations on research of corporate social responsibility in Russia are given.

    pdf tsey2011_3.pdf  (210 Kb)

  • E.A. Sharovatova
    Relationship between internal control instruments and management accounting

    Innovative technologies applied to domestic enterprises need an improved mechanism for control of the results of its activities. The article deals with the conceptual framework for control of economic activities of commercial organizations using the instruments of management accounting. The main objects of control, allowing an assessment of the effectiveness of functioning of each object, are defined. System and point methods of control of the results of activities are identified. The basic audit procedures of control mechanism and the oriented audit procedures of control system as a whole are presented.

    pdf sharovatova2011_3.pdf  (158 Kb)

    Economy of Agrarian-Industrial Complex

  • A.A. Tamov, B.A. Khakhuk
    Changes in the structure of reproduction of basic assets as a factor of the effectiveness of agricultural production (as shown by the economy of Krasnodar Territory)

    The paper discusses processes of reproduction of basic assets in the rural economy of the Novokubansk region, the indicators of their dropout and renovation. Special attention is given to the assessing the dependence of crop capacity on the capital-labor ratio in the large farms of the Novokubansk region, taking into account different technologies which they use.

    pdf tamov2011_3.pdf  (137 Kb)

  • V.V. Teshev, V.A. Teshev
    Basic directions of increasing efficiency of use of small holding resource potential developed on the basis of the principles of the Consumers Cooperative Society

    The present paper examines tools of perfection of organizational-economic interaction between agricultural manufacturers and the processing enterprises in the agro-industrial complex of Adygheya Republic. These tools are developed on the basis of principles of consumers cooperative society and focused on multiplication of economic benefit of factors, keeping development of the specified interaction. Also they are directed to neutralization of risks and threats generated by factors, interfering such interaction.

    pdf teshev2011_3.pdf  (127 Kb)

  • O.I. Tolmachyovà, S.A. Filatova
    Viticulture and wine-making in the Kuban region: condition and development prospects

    The paper provides a review of development of viticulture and wine-making in the Krasnodar territory for the last decade. Positive tendencies and the problems constraining the development are identified. The authors suggest that it is necessary to consolidate the state measures and enterprise efforts to obtain the competitive advantages by creation of territorial and production clusters to overcome the existing problems.

    pdf tolmachyovà2011_3.pdf  (243 Kb)

    Mathematical Methods in Economy

  • I.G. Vintizenko, A.A. Novakov
    Natural terminators of the prediction interfering exact forecasting contemporary economy

    The paper discusses the natural imperatives interfering essentially exact forecasting the economy. Those are natural borders of human consciousness, complexity of the world and anomaly of its development, multidimensionality and inherence of information, complication of modern network and recursive macroeconomic dynamics, limits of time of the forecast because of high variability of an economic signal.

    pdf vintizenko2011_3.pdf  (227 Kb)

  • E.D. Streltsova, M.O. Yablonskaya, O.F. Kovalev
    A complex of economic-mathematical models of evaluation of quality of informational resource control

    The paper discusses improvement of the quality of services in the university libraries. To solve the problem the complex of mathematical economic models is used to manage information library resources. An approach is offered to make decisions on management of reader services based on the use of a simulation model for conducting a full factorial experiment. Optimization of management decisions on the criteria for quality of services is performed by creating a model basing on game theory. The use of this model allows us to solve the optimization problem with conflicting objective functions.

    pdf streltsova2011_3.pdf  (221 Kb)

    Service Economy

  • S.V. Lazovskaya
    Competition policy of service sector at the present stage

    Under modern conditions of economic development, competition policy is an integral part of government economic policy. It is intended to promote competition in markets, foster the creation and development of a competitive environment and competitive mechanisms to ensure equal competitive conditions for the effective functioning of the tourism and recreation sphere.

    pdf lazovskaya2011_3.pdf  (121 Kb)

  • I.A. Nikitina
    Resource support of priority tasks implementation in modernization of higher education

    Currently, politicians and economists consider education as one of the top priorities in the system of public values. World practice points to an increase in the role of the state, primarily financial, in the development of education. This paper discloses the most important aspects of resource support for the modernization of higher education. Also the solutions of the priority tasks on this issue are offered.

    pdf nikitina2011_3.pdf  (134 Kb)

  • D.V. Ryazantseva
    The position of institutions of secondary professional education in the economic system of the Krasnodar Territory

    Currently the service educational institutions of secondary professional education play an increasing role in the economy of the region. This article provides the position of institutions of secondary professional education which determines the unstable development of the educational sphere contradicting the development of the regional economy.

    pdf ryazantseva2011_3.pdf  (100 Kb)

  • O.A. Sinichenko
    Segment features of professional education graduates in different aspects

    The paper discusses issues of segmenting and labour market segmentation. The different approaches to segmentation and the main criteria for graduates’ segmentation are identified. Segmentation of different levels and aspects is made.

    pdf sinichenko2011_3.pdf  (140 Kb)

  • V.V. Stetsunov
    The employment of the graduates of the professional education system in the conditions of crisis: problems and prospects

    The paper discusses the problem related to improving control of employment of graduates in the crisis conditions through the restructuring of the labour market, changes in the requirements to the skills of applicants for employment and the emergence of new popular professions.

    pdf stetsunov2011_3.pdf  (132 Kb)

  • L.T. Tlekhuray-Berzegova
    Features of innovation processes in modern sphere of services

    Nowadays the sphere of services needs strengthening interrelation with strategy of development of an economic complex as a whole. The paper shows that the innovation activity in service sphere, in terms of its orientation, should cover the spheres of manufacturing goods and their consumption as a whole, as well as trace features of specific consumers. Features of innovation processes in contemporary service sphere are uncovered.

    pdf tlekhuray-berzegova2011_3.pdf  (153 Kb)


  • P.L. Avdeev
    System design of business administration re-engineering for corporation development

    The paper discusses problems related to perfection of a control system for a corporation of industrial sector of the economy. To solve them it is necessary to introduce an effective system of the corporate management in activity of the enterprise. This system should be based on business administration re-engineering and should answer to the international business standards and business regulations of management.

    pdf avdeev2011_3.pdf  (282 Kb)

  • O.A. Zelenskaya
    Development of manufacture and stakeholders’ interests in the conditions of formation of competitive industry clusters

    The paper discusses features of development of enterprises and business groups and their stakeholders’ interests in the conditions of economic consolidation (in particular, creation of industrial clusters) in modern Russia. It is shown that their investment strategy should lean against the analysis of the tendencies in the engineering and technology and against the tendencies displayed in business cycles. Criteria for efficiency of this or that strategy can be generated on the basis of cost and information characteristics.

    pdf zelenskaya2011_3.pdf  (158 Kb)

  • V.M. Maximov
    Self-management functions in the Russian modern organizations

    Through a comparative analysis of the functions of self-government, academic self-management and management, the paper identifies self-management functions in the internal environment of the Russian contemporary business organizations.

    pdf maximov2011_3.pdf  (130 Kb)

  • V.V. Rokotyanskaya, M.V. Rossinskaya
    The analysis of influence of anthropogenic factors of industrial production on environment (using light industry materials)

    In the light industry, there are a number of environmental problems such as pollution of water, air emissions and production wastes. For their solution measures are required to reduce the impact of the enterprises of light industry on the natural environment. In this paper, we suggest measures to mitigate the impact of the enterprises of light industry on the natural environment.

    pdf rokotyanskaya2011_3.pdf  (165 Kb)

  • V.E. Shibanov
    Organizational-administrative modeling of control system of material-technical support at industrial enterprises

    The paper discusses improving the management of industrial enterprise in terms of material and technical support through the incorporation of the environmental component in order to achieve compliance with the international standards.

    pdf shibanov2011_3.pdf  (206 Kb)