VESTNIK 2(10) 2017
- Title:
- VESTNIK 2(10) 2017
- Number:
- 2
- Year:
- 2017
- Date publication on the site:
- 2017-06-08 10:25:00
- Full journal in PDF:
-
Content all 16
IMPACT OF THE MULTIFUNCTIONAL BLEND “CROWNSPICE” ON THE VISCOSITY OF BRINES
UDC: УДК 664.87
Section: AGRICULTURE
Authors: Irina V. Guseva; Ekaterina A. Savinkova ; Nadezhda N. Kuzmina ;
Nowadays, a number of salting agents, foodstuffs and
ingredients of various technological purposes are used
in the production of meat products. These stuffs have
a different ability to penetrate and distribute in raw meat. They are divided into two large groups: low-molecular compounds (common salt, color fixers, food phosphates, food acids, food-acid salts, etc.) and high-molecular
organic compounds of protein and polysaccharide nature (vegetable, animal, including dairy proteins, starches, gums, carrageenans, etc.). They are used in the production of meat products to improve a number of technological properties of raw materials, which in turn affect the quality of the finished product. It is known that raw materials
do not always have high technological properties, and
the products derived from it are characterized by increased
rigidity, lack of juiciness and low yield. Therefore, the main objective in creating new technological solutions is the use of multicomponent brines, which additionally introduce
a variety of components that provide a directed effect on functional and technological properties of raw materials and quality indicators of products. Therefore, the paper considers the use of the multifunctional foodstuff “Crownspace” in the brines. This foodstuff includes in its composition cellulose, acidity regulator Е451 (15,82, % P2O5), stabilizer E450, dextrose, spice extracts, flavor enhancer and flavor E621 (13 %), common salt. The results showed that the application of the multifunctional stuff in the composition syringe brines is possible at a temperature
of 0–4 °С in the amount of 1 kg per 100 l of brine at
a maximum exposure time within 90 min.
DEVELOPMENT TRENDS OF MARKET OF COGNAC
UDC: 338.4:663.241
Section: AGRICULTURE
Authors: Faina I. Grazina ; Oksana A. Danilova ; Ekaterina I. Yambulatova ;
Cognac refers to a food product with high organoleptic value. This is because this drink has very large variety of flavors, odors, colors, saturation, harmony and typicality. This fully allows you to carry a drink to the group, especially valuable products. Cognac is a strong alcoholic beverage, which is prepared by mixing ethyl alcohol, alcohol water, and sugar syrup. The cognac alcohol obtained by the distillation of dry white wine with prolonged aging in oak barrels. At the stage of this extract formed all qualities of cognac. After bottling they do not improve. Among
alcoholic beverages there is no other, more famous than cognac. This drink has a special position due to its high taste qualities. Cognac is a strong alcoholic drink amber-golden color with a complex aroma with hints of vanilla and soft harmonious taste, obtained by double distillation of dry wine, followed by aging of the distillate in oak
barrels. The technology of cognac is the clearest and
strictly regulated. The production of cognac, in particular, the aging of cognac is one of the most complex and
expensive areas of wine production. In Russia, as well as in several other countries, cognac is still called any strong alcoholic drink produced by distilling wine, followed
by aging of alcohols in oak barrels. We have to admit that today, even the experts, not to mention consumers; it is difficult to understand the abundance of cognac goods produced in Russia and abroad, which come to the market under the name “cognac”. Today, this category is very
extensive and combines products of different origin, hence the relevance of studying the market of goods and brandy are evident.
EFFECT OF NITROGEN NUTRITION CONDITIONS ON PRODUCTIVITY OF SPRING BARLEY IN TAIGA-FOREST ZONE
UDC: 631.84:631.811.1:633.16
Section: AGRICULTURE
Authors: Margarita Alexandrovna Evdokimovа ;
Level of harvest of agricultural crops in sod-podzolic soil determines the nitrogen. Thus, the aim of our research was to study the influence of nitrogen fertilizer on soil mineral nitrogen supply in plow layer when cultivating spring
barley аnd its yield. To achieve the aim, it was necessary to solve the following tasks: to determine dynamics
of mineral nitrogen in plow layer; to reveal dependence
of soil mineral nitrogen supply on the dose of nitrogen
fertilizer; to determine the ability of sod-podzolic soil
to mineralize nitrogen and to establish a relationship
of spring barley yields of nitrogen nutrition conditions. The following research was carried out in the Republic of Mari El with the help of field trial method and laboratory analyses in accordance with standard and recommended procedures. Conditions of nitrogen nutrition were studied in connection with phosphate-potassium fertilizer and were determined by doses and times of nitrogen fertilizer application. Nitrogen fertilizer was used in the doses of 30–120 kg/ha, with the interval of 30 kg/ha of active
material. The fertilizer was applied fully and in parts.
As a result, it is stated that soil mineral nitrogen supply when cultivating spring barley in taiga-forest zone
depends on the dose of mineral nitrogen fertilizer and does not depend on time of application, it is redundant to use fertilizing of 30 kg/ha of active material at the tillering phase. Increasing doses of nitrogen fertilizer at the tillering phase increase supplies of nitrogen in plow layer from 7,5 to 73,7 kg/ha, by the end of vegetation these supplies
decrease to 7,4 … 30,0 kg/ha. The quantity of mineralized soil nitrogen is 49,9 kg/ha when cultivating barley after winter rye in sod-podzolic soil in the layer 0–40 cm.
Stated dependence of soil mineral nitrogen on the dose of nitrogen fertilizer allows to forecast provision of spring barley with this nutrient during vegetation period. A positive effect of increasing doses of nitrogen fertilizer on the feeding conditions of spring barley plants and its yield has been established. Increasing doses of nitrogen fertilizer up
to N90 contribute to an increase of barley grain yield
(increase of 1. 38 t / ha). Further increase in the dose does not increase the yield. Crushing dose of nitrogen fertilizer reduces its return on grain. The most effective dose
is the N60, since its application to get the maximum payment (19,7 kg per 1 kg of nitrogen).
EFFECT OF RUSSIAN AMINO CHELATE FERTILIZER OF AGROVIN SERIES ON CABBAGE
UDC: 631.86/635.342
Section: AGRICULTURE
Authors: Sergej B. Erlykov ; Aleksandr N. Nekhoroshev ; Marija I. Ivanova ; Dzhafar I. Engalychev ;
When using synthetic chelated fertilizers, the plant “takes” only the food element, and the chelator (as a foreign
element, ballast) gets into the soil, where over time,
accumulating, it creates negative ecological consequences. The use of amino acids in foliar fertilizers is one of the most promising ways to eliminate the effect of harmful environmental conditions on agricultural plants. In addition, recently consumers are extremely interested in organic food and are demanding on the quality and the safety
of food. The translocation of the amino acid occurs both
in the phloem and in the xylem, which helps the utilization of nitrogen in the roots and the aerial part of the plant and accelerates the retrieval of nutrients in plants, in particular, immobile elements. The rate of absorption of amino acids depends on the biological characteristics of plants and the characteristics of amino acids. The present study is aimed at determining the effect of foliar fertilizing with amino-chelated fertilizers of the Agrovin series on the growth, development and yield of white cabbage. On the alluvial meadow soils of the Non-chernozem zone for the
formation of middle-yield of cabbage at 82,9 t/ha on the background of N180P80K240 double leaf fertilizing with Agrovin Universal 0,7 kg/ha is effective, that is an increase of 34,3 t/ha compared to the control and of 11,5 t/ha compared to the Agrovin Amino 0,2 l/ha. The first feeding should be carried out in the phase of 5–7 leaves, the second – in the beginning phase of the formation of heads. Agrovin series of preparations increase plant resistance to stress and disease, thereby increasing the yield of marketable products and the yield of cabbage.
USE OF GREEN MANURE CROPS AS A GREEN MANURE FOR GREEN CUTTINGS OF HOPS
UDC: 683.791:631.452:631.559
Section: AGRICULTURE
Authors: Anatolij, V. Korotkov ; Serafima E. Gavrilova ; Zoja P. Korotkova ;
The main hops producing region of Russia in the Chuvash Republic. More than 90 % of the gross collection are
in Chuvashia. The development of hop is an economically significant program of development of agriculture of the Republic. To expand the cultivation of hops in farms,
it is necessary to develop and improve the technology
of production of seedlings. Planting with annual saplings in the autumn period (I-II decade of October) is the most reliable and ensures a high survival rate, and in the future – productivity of hops. The seedlings are grown from
different vegetative parts of the hop plant (stem and green cuttings). Stem and rhizome cuttings are harvested during the pruning of the main rhizomes, the sprouted shoots and green shoots - during the hops frame. The possibility of using sideral crops as a green fertilizer with green cuttings of hops in the Chuvash Republic has been studied.
It is established that the nutrients are additionally supplied to the soil by the time of ploughing. In 2016, in conditions of lack of moisture and high temperature of the growing season, the yield of green mass of siderial crops was low by the time of ploughing. The study showed that the
survival rate of green cuttings depends on the humidity and temperature in film shelters. Decomposition of linen cloth with embedding of sideral crops in the soil to
the hive of hop seedlings increases. It was revealed that the activity of soil microorganisms in the layer is 10–20 cm higher than in the 0–10 cm layer. The use of ciderates
in the horticultural nursery promotes the emergence
of better-quality one-year seedlings.
TECHNIQUES TO INCREASE THE ROOTING ABILITY OF MICRO-SHOOTS OF GARDEN STRAWBERRY IN CULTURE IN VITRO
UDC: 634.75
Section: AGRICULTURE
Authors: Marina G. Markova; Elena N. Somova ;
The rooting ability of garden strawberry in culture in vitro depends on physical conditions of cultivation and passes without much difficulty, but the acceleration of the
rhizogenesis process with a shortening of the rooting stage is of great interest. The article presents the results of studies on the joined effect of the growth regulator HB-101 added to the nutrient medium and combined lighting (red, blue, white light) on the rhizogenesis of strawberry micro-shoots in culture in vitrо. The aim of the work is to study the influence of the spectral composition of light and the growth regulator HB-101 on the rhizogenesis of garden strawberry in conditions in vitro. The influence of the growth regulator HB-101 was studied by adding it to the Murashige-Skooga nutrient medium at stage rooting,
under joined application the traditional auxin of indolyl-butyric acid (IBA). The micro-plants of strawberries were cultivated under LED irradiators with a ratio in the
spectrum of red, blue and white light of 2: 1: 1, 1: 1: 1, 1: 2, respectively, the control lamp was a fluorescent irradiator LPO 30-17 with white light lamps. It was found that the joint application of the growth regulator HB-101 and LED installations with a ratio of red, blue and white light 2: 1: 1 and 1: 1: 1, respectively, led to a 100 % rooting of the strawberry micro-shoots and a reduction of rooting stage by 10 days. The addition of the growth regulator HB-101 to the nutrient medium at a dose of 50 μl / l generally
contributed to a significant increase in the rooting
of strawberry micro-shoots. LED irradiation installations of different spectral composition, in comparison with
luminescent, also contributed to a significant increase
in the rootedness of micro-shoots and to the improvement of the root system of microplants.
IODINE ENRICHMENT OF THERMAL ACID CHEESES BY MEANS OF INTRODUCTION THE KELP IN THEIR STRUCTURE
UDC: 637.33
Section: AGRICULTURE
Authors: Sergey I. Okhotnikov ;
The disorders connected with deficit of iodine are
considered as diseases of non-infectious character most widespread around the world. Insufficient consumption of iodine creates serious health hazard for about 100 million Russians and requires actions for mass and group prevention to be taken. It is possible to refer regular consumption of the products rich in iodine as to be the main preventive measures. Natural iodine containing raw materials, in
particular, a large brown alga from the laminaria family –
a laminaria sugar containing or sea cabbage are of practical interest to iodination of food. It is known that use of these seaweed as a nutritional functional supplement,
improves vitamin and mineral structure of a product that is why laminaria is included in compoundings of various foodstuff on the basis of meat and dairy raw materials.
Inclusion of a laminaria in the structure of the soft cheeses received by a thermal acid method for iodine enrichment of a product was of special interest for us. This article studies the research materials on the use of kelp as a food iodine-containing additive in the production of soft cheese. The laminaria was brought in a samples of milk mix
before thermal acid coagulation in the amount of 0,2 % from the mass of milk mix. A laminaria wasn’t entered
into control additive sample. All cheeses, both control, and prototypes, were made of one consignment of milk-raw materials. The technological process of iodine containing producing of the thermal acid cheese included the following operations: getting the milk ready for thermal acid coagulation; heating; introducing of a food flavoring component and thermal acid coagulation of milk proteins; formation; self-pressing of cheese curd; salting; drying it up; cooling; packing; storage. The results of researches showed that
introduction of powder of a laminaria doesn’t make
the quality of cheese worse, but gives it some juicy smack peculiar to a seaweed and also can be used as a product
of functional purpose.
COMPARATIVE EVALUATION OF EARLY-RIPENING POTATO VARIETIES
UDC: 635.21+631.526.32
Section: AGRICULTURE
Authors: Galina I. Pashkova ;
The article compares the characteristics of early-ripening potato varieties recommended for the processing in the Republic of Mari El. Potato is among the most important crops. In the world of crop production it takes one of the first places along with rice, wheat, and corn. Potato tubers contain about 25 % of solids, including 14 to 22 %
of starch, 1,4 to 3 % of protein, about 1 % of fiber, 0,2
to 0,3 % of fat, and 0,8 to 1 % of ash, as well as vitamins. In order to receive high yields of potato at the early stages the correct selection of varieties is of great importance. Early potato in our region has a great food value and is
of high demand among the population. Due to the high selling price in summer the production of early potato
allows gaining relatively higher profit per area unit.
It should be noted that early potato is a valuable product as it contains 2–3 times more vitamins than ordinary potato. Among the early-ripening potato varieties which were
examined for their yield and quality parameters we can distinguish the variety Udacha (Luck). Its yield capacity was 19,0 t/ha which is 4,8 t/ha more compared to the
variety Zhukovsky Ranniy (Early Zhukovsky) and 1,7 t/ha more compared to the variety Bellarosa. The analysis
of tubers of early potato varieties showed that they
contain 14,5 to 16,8 % of starch. The biggest quantity
of the starch was found in the tubers of Udacha potato variety (16,8 %).
DAUGHTERS LIVABILITY INDEX IN THE ASSESSMENT OF BULLS
UDC: 636.22/.28.082
Section: AGRICULTURE
Authors: Svetlana V. Titova;
In order to qualitatively improve the population of dairy cattle, a purposeful and effective work is needed to prolong productive longevity and to increase the lifelong milk yield of cows. According to scientific research on the productive longevity of cows, the biggest influence is exerted by bulls-producers. Therefore, effective selection of dairy cattle in this direction will result from the selection and intensive use of improved bulls, whose descendants are longevity and high life-long milk yield. However, the bulls are evaluated according to the results of the first lactation of their daughters and the evaluation is obtained at the
age of 5,5–6 years. Taking into account the productive longevity of daughters will prolong the term for determining the breeding value of bulls for another 6–7 years. The aim of the research was to study the possibility of early forecasting the probable breeding value of bulls for productive longevity and lifelong milking of daughters by using
indirect signs. The studies were carried out by analyzing the data of the pedigree registration of the left cows
in black-and-white varieties in the conditions of the
Semenovsky breeding factory of the Republic of Mari El. As an indirect indicator for predicting lifelong milk yield of daughters of bulls, the average milk yield for 305 days of 1 st and 3 rd lactation, productive longevity – the indicator of survival (survival) of the daughters of bulls evaluated before the completion of the third lactation was used.
As a result of the studies, the negative correlation of milk yield for the 1st lactation with duration of productive
life and lifetime milk yield (r = –0,930 and –0,922) was revealed and the positive relationship of lifelong milk yield and productive longevity of daughters with milk yield for the 3rd lactation (r = 0,492 and 0,225). High and statistically reliable were the coefficients of rank correlation between the daughters' livability indicators at the
end of 3–4 lactation and the total values of their life
expectancy and lifelong milk yield (rs = from 0,92 to 0,96). Thus, it is possible to conduct additional, more precise
assessment of bulls-producers in relation to lifelong milking of daughters. To do this, it is necessary to take
into account the level of productivity of daughters for
the third lactation and to use the indicator of safety of daughters after the completion of the third lactation.
FEATURES OF APPLICATION OF BIOPREPARATIONS IN POTATOES
UDC: 635.21
Section: AGRICULTURE
Authors: Elena Yu. Udalova ; Alevtina V. Gordeeva ;
Potato is a widespread agricultural crop, ranking fourth in the world among food products after wheat, corn and rice. The prevalence of potato diseases by phytophthora
in Russia is 23,4 %, rhizoctonia is 7,7 %, macrosporium
is 3,5 %, and viral diseases 1,0 % of the area of all plantations. This article is devoted to the most effective methods of potato protective measures aimed at the
formation of healthy tubers. The aim of the research was to study the influence of biological and chemical drugs on reducing morbidity, increasing yield and quality
of products. Field experiments were conducted in 2016 in the seed rotation of the experimental field of the Mari Agricultural Research Institute. In the field experiment, it was established that the preplanting treatment of potato tubers with biologically active preparations: Extrasol, Flavobacterin and Trichodermin, allows to obtain earlier and amicable shoots, to the formation of a larger number of stems on one plant and favors the accumulation of tuber mass. During the growing season, a favorable phytosanitary environment is provided. The best variant of the
experiment is the preplanting treatment of tubers with
Flavobacterin (1 l/t) and three-fold background treatment of plants in vegetation with the same drug that effectively protected the potato harvest from a complex of diseases, and as a result allowed to get healthy tubers with 99,5 %.
The yield of potatoes is 19,8 t/ha. Calculations of the
energy efficiency of potato cultivation technology
confirm the full recoupment of energy costs associated with the planting of flavobacterin-treated tubers and three-fold treatment of plants by vegetation with
the same drug. The coefficient of energy efficiency of
the technology was 1.0.
TECHNOLOGY OF PROCESSED CHEESE PRODUCTION FROM A MIXTURE OF COW'S AND GOAT'S MILK
UDC: 637.33
Section: AGRICULTURE
Authors: Elena G. Shuvalova; Maria V. Dolgorukova;
The article describes the sequence of the development of technology and formulation of processed cheese produced from cow's and goat's milk. The aim of the research was
to develop the technology and formulation of processed cheese products made from cow's and goat's milk.
Experimental studies were carried out at the department “Technology of meat and dairy products” of the Mari State University. When developing and mastering the technology, an important role was assigned to the use of various
flavored food additives that are actively used in the food industry, since the organoleptic characteristics of food products such as appearance, taste and aroma are the
determining factors in the choice of the buyer. The series of experiments in two replicates in two versions were
carried out: the first one – without fillers, the second one – with the filler from the tomato paste. The general technological scheme for the production of processed cheese was developed. In the experimental samples, the organoleptic parameters of the finished product were studied, which were evaluated by a tasting commission consisting of teachers and students of the department. In our experience, the presence of a filler in the form of tomato paste had
a positive effect on the formation of flavor and aromatic features. According to the consistency, the mass in the first sample turned out to be more dense due to the lack of filler. Consistency in the second sample was more plastic and smearing. The recipe for processed cheese with a filler made from tomato paste can be introduced into the
production of any dairy plant, where milk or products from milk of cows and goats' milk are supplied. This will help expand the range of processed cheese and attract new consumers of this product.
DEGREE OF INFESTATION OF WINTER WHEAT ROOT ROT DEPENDING ON FERTILIZER
UDC: 632.4
Section: AGRICULTURE
Authors: Asiya M. Yamalieva;
A big problem in the wheat has been and remains the root rot. During epiphytoties loss of grain crop may reach 60 %. Traditional protection of crops using chemical method is often environmentally unsafe. Research was conducted in field and laboratory conditions. The following pathogens were found in the soil: Fuzarium culmorum Sacc. and Fuzarium avenaceum Sacc., from saprotroph – Penicillium virdicatum Westl., Penicillium lanosum Westl., Aspergillus fumigatus Fres., Aspergillus terreus Thom., Rhizophus nigricans Ehr., Mucor piriformis Fisch., Trichoderma
lignorum (Tode) Haz. At the beginning of the growing season the highest ratio in saprotroph/pathogen was
observed in the form of organic technology with application of mineral fertilizers, and at the end of the growing season – to form the conventional technology. The greatest development of root rot in winter wheat during the growing season was observed on the conventional technology variant without fertilization. Adding of chopped straw mulch
of previous cultures to the rotation enhances the number
of saprophytic microflora, including an increase
in antagonists, reduction of pathogens in the soil, which
in turn has an impact on the prevalence of winter
wheat root rot and increases its productivity. The joint application of organic and mineral fertilizers affects soil fungistazis.
METHODS OF FINANCIAL STATEMENT EXPRESS-ANALYSIS OF INDUSTRIAL ENTERPRISES (ON THE EXAMPLE OF JSC “ELECTROVYPRYAMITEL”)
UDC: 658.14./17(470.345)
Section: ECONOMICS
Authors: Kristina O. Erastova ;
The article presents theoretical aspects of the expressanalysis:
essence, subjects, information base. The study
examined different points of view of the definition and
content of rapid analysis, which was expressed by the
most famous scientists who deal with this topic. The study
revealed that the existing methods of express-analysis are
very different and therefore it is impossible to identify any
standard (basic) methods of express-analysis. Therefore,
in this article, we tried to combine different opinions
and express our point of view in relation to the ideal
methodology of analysis.
ROLE OF INFORMATION IN MANAGEMENT ACCOUNTING
UDC: 657
Section: ECONOMICS
Authors: Yuliya B. Rzhavina ;
Characteristics and specifics of market relations lay foundation
for development of modern business environment.
Information enhancement is a complex and topical issue of
controls optimization in terms of management accounting,
which implies first information expansion and therefore
increases of data flows. On the one hand the goal of
information is evident resulting from the place of business
(financial) and management accounting within the
management system and its mission. On the other hand
source information in particular represents the crossing
point of business (financial) and management accounting
systems. The correlation of these types of accounting is
clear and transparent directly depending on methodology
of reporting indexes (especially internal) established
in every specific business as well as on relation of internal
and external reporting indicators. Information category
research provides with the opportunity to arrange essential
features of information for the purposes of business
(financial) and management accounting and to establish
core requirements for modern data bases. Currently
development of accounting systems and generation of
accounting reports used for timely economic and
management decision-making directly depends on lean
and high-quality information flow.
FEATURES OF EFFICIENCY ASSESSMENT OF AGRICULTURAL PRODUCTION CAPACITY
UDC: 631
Section: ECONOMICS
Authors: Anatoliy A. Smirnov ;
The purpose of this scientific article is to determine the
characteristics of efficiency assessment of utilization of
agricultural production capacity taking into account
the specifics of the Republic of Mari El. Special attention
is given to timely and qualitative processing of arable land
with the use of science-based modern technologies.
The main task is not to lose a fertile layer of soil, to restore
in time its chemical composition for further production
of marketable products. The article considers a number
of specific features of the land that determine the effectiveness
of its use. First, the different quality of land as
a means of production, as it has a significant influence
on the formation of objective inter-farm differences
in the efficiency of the use of all resources of the productive
potential of agriculture, that is, not only land resources
themselves, but also material and labor. Secondly, material
and technical means and labor acquire real economic
importance in agriculture only when they interact with
the land and when they ensure the preservation and
enhancement of its effective fertility. Neither an increase
in the number of used means of production and labor, nor
an increase in their quality parameters in themselves
can mean anything, if as a result of these changes an
additional output from the same area of land is not
provided. This article identifies and takes into account
the features of the assessment of efficiency in the use of
productive capacity in agriculture. Much attention is paid
to improving the fertility of arable land, taking into
account the assessment of the soil of a certain region, the
introduction of mineral and organic fertilizers, which will
undoubtedly contribute to obtaining high yields of agricultural
crops.
DEVELOPMENT OF PROCESS MODELS TO REDUCE RISK AND UNCERTAINTY
UDC: 657.36
Section: ECONOMICS
Authors: Marija V. Stafievskaya ; Valerija O. Petrova ;
In modern realities, it is rather difficult for organizations
to maintain and improve their economic and financial
state. The impact of the economic crisis and the high level
of competition, the development of scientific and technological
progress, contribute to a constant dynamic in the
development of organizations. In this regard, the leaders of
all companies are forced to look for ways to improve their
activities in various areas: improving the administrative
and management apparatus, improving the quality of
products or services provided, increasing the level of staff
salaries and customer satisfaction, etc. Therefore, the
issues related to improving the efficiency of enterprises
are relevant. This article is devoted to the study of the
positive impact of the application of the process approach
to the management of the organization and the method
of modeling business processes on the efficiency of the
enterprise as a whole under conditions of risk and uncertainty.
The task set during the research is to identify
the advantages of the process approach and to determine
the advantages of using the method of modeling business
processes to improve the organization's activities and
apply this method to analyze the activities of a commercial
enterprise and make recommendations for improving its
effectiveness. The scientific novelty of the work is to
develop models of business processes based on the example
of an enterprise operating in the sphere of rendering
services, and making recommendations for increasing its
efficiency. Model building allowed systematizing and
visualizing all processes occurring at the enterprise, to reveal
“narrow” places and problem zones of the organization.
As a result of the research, it was revealed that the application
of the business process modeling method does have
a number of advantages and in the implementation
of the recommendations made; the use of this method can
significantly improve the efficiency of the organization.
Within the framework of accounting, the proposed model
of the algorithm of the payroll calculation process and its
accounting and analytical support are developed to reduce
human factor risks (accounting risks), which in turn
reduces the share of the risk manager's work.