UDC 336.671
DOI 10.36461/NP.2025.74.2.016

FINANCIAL RESULT AS A SOURCE FOR THE SUCCESSFUL ACTIVITY OF A BUSINESS ENTITY
M.A. Polyakova, Candidate of Economic Sciences;
A.V. Nosov, Candidate of Economic Sciences, Associate Professor;
E.I. Pozubenkova, Candidate of Economic Sciences, Associate Professor;
S.N. Alekseeva, Candidate of Economic Sciences, Associate Professor
Federal State Budgetary Educational Institution of Higher Education"Penza State Agrarian University",
Penza, Russia, tel. (909) 316 27 88, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The financial result of a business entity is the monetary form of the economic result of its financial and economic activities over a certain period of time and is formed on the basis of its income and expenses. The financial results are fully reflected in the accounting reports, which serve as the basis for the analysis and calculation of financial ratios characterizing the success of the enterprise through effective management of the financial results. The relevance of the research topic is presented in the effective and efficient activities of business entities with positive dynamics of financial results. Business entities (regardless of whether they are large or small, private or state-owned) that regularly monitor their financial results are in a more advantageous position on the production market, i.e., they are competitive and financially stable. The authors have defined an algorithm for analyzing the financial results of an enterprise that allows a comprehensive examination of the impact of factors on the financial position, profitability, liquidity and solvency of a business entity.
Keywords: financial results, analysis, accounting liquidity, profit margin, gross profit, revenue.

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UDC 637.024+027
DOI 10.36461/NP.2025.74.2.021

RESULTS OF THE EXPERIMENTAL STUDIES UNDER LABORATORY CONDITIONS ON A BUTTER PRESS WITH A SCREW WITH LINEARLY DECREASING INTER-TURN VOLUME
M.V. Polikanov, Postgraduate; M.V. Kochneva, Student;
Yu.V. Polyvyany, Candidate of Technical Sciences, Associate Professor;
A.V. Yashin, Candidate of Technical Sciences, Associate Professor;
A.V. Polikanov, Candidate of Technical Sciences, Associate Professor;
Federal State Budgetary Educational Institution of Higher Education "Penza State Agrarian University",
Penza, Russia, tel. +79273718189 e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

The article describes the results of experimental studies to determine the energy consumption in the refining of butter granules to butter and the optimal design and kinematic parameters of a butter press with a screw with linearly decreasing inter-turn volume. For the experimental study, a design matrix was selected that approximates a D-optimal plan for a three-factor experiment. Mathematical processing of the results was performed using the computer programs Statistica v 13.3, MathCAD v 15.0 and Microsoft Excel on a PC. As a result of experimental studies under laboratory conditions on energy consumption during refining of butter granules into butter by the butter press with the screw with linearly decreasing inter-turn volume, the optimal (rational) design and kinematic parameters were determined: screw rotation frequency – 10.457 (10.5) min-1, screw shaft taper – 0.01473 (0.015), screw casing inclination angle – 9.66 (10) degrees. The energy consumption during refining of butter granules into butter by the butter press with the screw with linearly decreasing inter-turn volume is 3.436 (3.463) W·h/kg with optimal (rational) parameters. In this case, the range of variation of energy consumption values obtained by experimental studies in laboratory conditions at optimal and refined rational values is less than 1% and does not exceed 5% compared to the results of theoretical studies.
Keywords: butter press, screw, inter-turn volume, rotation frequency, screw shaft taper, screw casing inclination angle, energy consumption.

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UDC 631.33.022.6
DOI 10.36461/NP.2025.74.2.020

SOME RESULTS OF FIELD STUDIES ON THE SEED METERING UNIT OF THE SEED DRILL EQUIPPED WITH A TWO-SECTION HELICAL ROLLER WITH A PARTITION DISK FOR SOWING SOYBEANS
N. P. Laryushin, Doctor of Technical Sciences, Professor;
K.V. Osipov, Postgraduate; A.V. Shukov, Candidate of Technical Sciences, Associate Professor
Federal State Budgetary Educational Institution of Higher Education "Penza State Agrarian University",
Penza, Russia, tel. (8412) 628 517, е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

From the analysis of the designs and technological schemes of promising seed metering systems used in domestic and foreign machines, it can be concluded that when sowing soybeans of the "Sireliya" variety, the most significant indicator of the quality of their work is the uniformity of seed distribution along the length of the sown area (coefficient of variation), an indicator that can be achieved in accordance with agrotechnical requirements by using seed metering devices with sectional rollers. They have a number of advantages over other designs of metering devices, such as ease of manufacture, reduction of instability, but also crushing of the sown seed, easy adjustment of the seed rate, but in operation they do not always meet the agrotechnical requirements for the quality indicators of sowing. The necessary qualitative indicators for sowing soybeans of the "Sireliya" variety that meet agrotechnical requirements were determined during the study of the seed drill using experimental seed metering devices under field conditions. The seed metering units were equipped with two-section helical rollers with partition disks. The progression working speed of the planting unit was between 7.1...10.3 km/h.
Keywords: developed seed metering unit, two-section roller, soybeans, seeds, flutes, partition disc.

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UDC 621.43.068
DOI 10.36461/NP.2025.74.2.013

DESIGN OF SIMULATING EXHAUST SYSTEM MODULE FOR KAMAZ DIESEL VEHICLES
A.A. Nikulin, postgraduate; A.A. Orekhov, Candidate of Engineering Sciences, Associate Professor;
I.A. Spitsyn, Doctor of Technical Sciences, Professor
Federal State Budgetary Educational Institution of Higher Education
“Penza State Agrarian University”, Penza, Russia
tel.: +7 (904) 266-18-55, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

An important task while operating motor vehicles is to maintain the necessary oil temperature in its units, where various heating techniques and modules are used. Recently, researchers observe the heat capacity from exhaust gases of internal combustion engines (ICE). The use of the ICE for researches on necessary design parameters of oil heating systems is quite expensive. Current research deals with the design of the simulating exhaust system module for the KamAZ vehicles with forming a gas flow at a temperature close to the temperature of the ICE exhaust gases. The simulating module provides imitation of the engine operations in idle mode (engine crankshaft speed n = 800 min-1). The main units and parts of the simulating module are the fuel tank, fuel pump, injector, ignition system, supply fan, combustion chamber, intake pipe, thermocouple, electronic converter with digital display and muffler. It was found that the temperature of gases at the combustion chamber outlet of the simulating module with the fuel pump pressure of 0.35 MPa and an air flow rate of the supply fan of 6.5 m/s, is in the range of 420±15 ℃ and corresponds to the temperature of the exhaust gases in the KamAZ 740 engine. The results of the current research proved the efficiency of the designed simulating module in exploring oil heating systems in transmission units.
Keywords: temperature, gases, sensor, injector, drive axle, pressure, air flow, fan, heat exchanger.

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