THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
The formation of accounting policies for internal
management purposes plays an important role in the
modern world. It allows choosing the most suitable
way of calculation of the cost, to ensure control of the
movement of resources and optimize costs. The aim of
the research is to develop a cost accounting section and
a fragment of the organizational and technical
accounting policies section for internal management
purposes. In the course of the research we have been
justified by the basic elements of organizational and
technical section of accounting policy. The
introduction of elements presented in this work can
improve the effectiveness of management accounting
system functioning through the distribution of duties
and responsibilities for its organization and
management. The authors propose a reflection of the
listing of the automation software used cost accounting
software with the options that reveals the technical
section of the organization of management accounting
system. The developed classification of the main types
of regulatory documents (legal and reference
documents, the provisions on sections accounting or
managerial tasks, instructions for the regulation of
individual transactions in management accounting) and
the way of reflection in order on approval of
accounting policy of the organization contribute to
building an optimal document system within the
economic entity. In order to reduce the time to build a
classification of costs in the article it is recommended
to synchronize the expenses from the article directory
in accounting. This will optimize the work of
management accounting system and establish a link
with this system accounting. Using the developed
coding system will lead to greater analytic,
completeness and transparency of management accounting. Thus, we have substantiated and disclosed
the practical and the theoretical significance of the
introduction of the cost accounting system developed
in the activities of economic entities
The article presents the material on the market uncertainty of the business environment in Russia, it requires in-depth analysis of the processes in the external and internal environment of the organization. Subjects of different organizational - legal forms are in constantly changing conditions of the business climate
The problems of the increase of the economic stability of specialized fruit-growing organizations of the Krasnodar region are considered in the article. The analysis of the condition of the branch showed that for the last years the natural-climatic conditions lead to the frost-killing of stone fruit-tree gardens more stably and allow obtaining only the gross yields of large fruits. The total area under large fruit gardens in the region for the last five years has changed slightly and makes up 17896 ha in 2013. At present time in the Krasnodar region only 58 agricultural organizations have their own gardens and 13 of them are highly specialized enterprises with the share of gain from sales of fruits in 78%. However, the narrow specialization of farms increases the risk of obtaining of losses and the initiation of financial problems under unfavorable weather conditions. To obtain the stable high financial results is necessary to get the optimal combination of different branches and types of produce allowing the minimization the production risks. The emerged tendencies of the branch’s development, currency fluctuations and the prohibition of the import of agricultural produce from the countries of the EU permit to assess the perspectives of horticulture’s development in the region optimistically. In the article there were given the recommendations to obtain the stable development of the branch. There was marked the necessity of the maintenance of optimal correlations of branches and types of produce in specialized organizations, the application of modern agro-technological arrangements for obtaining of stable fruit yields, the necessity of state support as subsidies for the laying and the maintenance of gardens and in the creation of structures providing the guaranteed produce sales as well
The accumulation features of radionuclides in the epitaphic pylaisiella moss (Pylaisia polyantha) in the territory of the city of Rostov-on-Don have been considered. The specific activities of 137Cs, 226Ra, 40K, and 232Th in the samples of moss, soils, and aerosol air have been compared. The capacity of Pylaisia polyantha to accumulate radionuclides has been estimated for four radionuclides (137Cs, 226Ra, 232Th, and 40K) with consideration for the background level. On the basis of radionuclide analysis, zones in the city of Rostov-on-Don with the highest accumulation coefficients of 137Cs, 226Ra, 40K, and 232Th were revealed. These were primarily the zones with both industrial and traffic loads and the motor transport zones
The features of the process of functioning, development
and regulation of agricultural growth of small
agrarian farming forms (SAFF) with the participation
of the state are discussed. It is noted that systematization
of features of small agricultural farms plays a
big role in the increasing of economic efficiency and
state regulation. It is said that in certain circumstances,
the same features can have both positive and negative,
problematic impact, so the authors conducted
their separate classification. They consider a great
influence of SAFF on local development, rural employment,
tax and social preferences, opportunities
of cooperation, low costs and risks to create new
jobs, informal management, combining the functions
of manager and owner in one person, a high sensitivity
to government regulation, protection of the population
from the local monopoly of employers, selfdevelopment,
responsibility, self-defense from external
factors, and others to be positive. But SAFF
work in the environment of perfect competition in
the absence of market power, low, often only declared
security, an underdeveloped industrial infrastructure
of small farms, a high probability of unauthorized
interference from shadow entities, supervisory
bodies, local bureaucracy, institutional limitations
in the access to information, counseling material
and financial resources, low mobility, small size of
economy, high dependence on local conditions, capacity
of local raw material and consumer market,
limited distribution channels, permanent market volatility,
distrust of the practice of production and consumer
cooperatives, the scarcity of capital, problematic
accessibility to financial instruments, the high
cost of credit, low legitimacy, the credibility of the
decisions of the local bureaucracy is considered to be negative
The article presents the main results of a comprehensive analysis of the specific features of functioning and contemporary issues of development of Russian dairy subcomplex. Specific features of the
process of specialization of a dairy subcomplex which should be considered in the course of strategic management of the enterprises of this type of economic activity are presented
This article deals with the problems of system development of professional education and enhanced training in foreign languages for the Russian-German (Swiss, French) joint venture companies. We have shown new perspectives and possibilities improving work efficiency in staff training in relation with the new Russian Federation Federal Law of Education, creation basic universities departments in enterprises, ligitation new network forms for the implementation of network programs. We have also presented some measures to improve the quality of education, to attract highly qualified specialists of enterprises, the use of their scientific and technical base, ties companies with leading foreign organizations, the use of new educational technologies, assessment of professional competence of students in educational programs. At present the main role is played by foreign language, possession of which at this stage is an essential attribute of a successful specialist. The article has an analysis of existing methods and training courses in foreign languages and proposes a system of training of foreign language on the basis of educational industrial cluster which allows using not only the faculty of universities and training facilities, but the full potential of joint ventures, including foreign training. The proposed system involves learning a foreign language training in the following courses: general business, specialized business, intensive English, business training and other. The substantive content of special courses focused on professional activities with the use of interactive teaching methods, such as role-playing, methods for solving situational problems, methods of design activity that contributes to the development of skills to analyze, compare facts and events, to learn independently, to work in teams, to express and defend their point of view
The soil properties out of playing areas of golf courses (so-called roughs) have an influence on the lawn vegetation state. Heavy texture of the soil has the cause of deterioration of the water-air properties of soil which is accompanied by changes in the nature of addition grass lawn from solid to mosaic. Non-aggressive grass of the artificial lawn has one of the reasons for renewal of native flora and the formation of a new type of plant association, closer to the natural vegetation of the Don floodplain
The results of the study presented showed that predator mite Ph. persimilis exhibited high food preference of the larval stage (30,2% of the total number consumed) compared to the egg (20,5%), nymph (13,4%) and adult (10,1%) stages of two spotted spider mite T. urticae. The functional response of Ph. persimilis feeding on eggs and adults of T. urticae was described by the Type II curve. At a maximum density of 60 prey per leaf disc, Ph. persimilis consumed an average of 22.8 eggs and 3.2 adults over an eight-hour period. Calculated time for handling of the prey by Ph. persimilis was on the average 0.074 hours (4.4 minutes) and 3.2 hours for T. urticae eggs and adults respectively. The mean number of T. urticae eggs consumed by Ph. persimilis progressively increased with the increase of the prey density, but the rate of predation (number of eggs consumed/prey density) decreased from 0.5 to 0.3 with the increasing of prey density. The mean number of adult T. urticae consumed by Ph. persimilis at densities of 20, 40 and 60 per leaf disk remained relatively constant. But the rate of predation decreased from 0.09 to 0.04 with increasing of prey density. The experiments showed that regardless of the strategy utilized by the predator it was the one that was efficient for the predator survival
The filling piles and their joint work with soil are the objects of research. The joint working of filling piles and soil has been researched with the constant rate of loading (CRL) and the continuous measuring of deformations of physical model. The experiment was realized at the physical model of filling pile in soil with the apparatus AKP-6NM. The hypothesis of mechanical working of near-pile soil was proposed as the result of the experiment