The content and structure of intellectual capital was analyzed and an integrated system of the corporation management, which includes segments of knowledge management and controlling, was considered in this article. Knowledge processing technique on basis of the use of trainee ensemble neuronets as perspective direction of the intellectual capital management and corporate knowledge management is considered
This article reveals the essence and importance of accounting
documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
The article substantiates the necessity of drawing up
competent accounting policies in the field of inventory,
to ensure the internal control in the legal entity. We
explore the impact of accounting policies for the
recognition and measurement of inventories on the
financial reporting and suggest measures to reduce the
distortion of information that serves as the basis for
management decisions
This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
In this article, on the basis of phenomenological
consideration of kinetic processes in semiconductors
volume, we have conducted an analysis, in order to
estimate the drift and diffusion components of the
output current for hot carriers in the total output of
the conductivity structure of the chip. The result
revealed amplitude and frequency characteristics of
this component of the conductivity, illustrating a
greater amount of its modulus and phase inversion
near the field-strength values of Ghan effect. This
can be used for designing oscillators of millimeter
range of wavelengths. It is shown that the nonlinear
diffusion component along with the drift is important
for the output conductance of the test specimen
In the article, application of methods of self-organizing for identification of processes of weight carrying polluting components of underground waters for the purpose of optimization of technogenic loading on environment is considered
In this article, the issue of accounting for direct costs
as part of the cost of construction works and services
are considered, a characteristic is given to each of the
methods presented in the work, and calculations are
made on the basis of accounting data at LLC
MontazhTechStroy. In the course of the analysis,
positive and negative features of methods for writing
off materially production costs within the research
organization were revealed, conclusions were drawn in
accordance with which proposals were made to
rationalize the management accounting of the
economic entity with respect to methods for writing off
direct costs for the cost of finished goods (works,
services)
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
The article considers some issues of organizing the
recording of production costs by their location based
on the specific features of industries with integrated
use of raw materials on the example of the milling
industry. In the authors’ view, the main disadvantage
of accounting production costs and determining the
cost of production with integrated use of raw materials
is tackling the problems of delineation of costs
between the products received, but not the problems of
organizing accounting and isolating costs by their
location and by cost drivers, which leads to the
application of the simple (proportional) method of
accounting for production costs and determining the
cost of production. The authors set out a theoretical
basis for the allocation of responsibility centers and the
classification of production costs in accordance with
the content and objectives of Management Accounting,
which makes it possible to determine their composition
and structure for enterprises of the milling industry. It
was suggested that the method of accounting
production costs depending on the wholesale price of
products could be applied, which would enable flourmilling
enterprises of Krasnodar Territory to increase
the profitability of the goods produced, increase profits
and reduce production costs
The article presents the analysis of theoretical and empirical results of the study of ethno-psychological peculiarities of representatives of the two ethnic groups. The results were given for comparative analysis and the semantic value sphere of personality, peculiarities of structuring experience. The research is more applied in nature and allows to optimize the structure of personnel motivation and optimal balance of formal and informal elements of the activity in interaction with employees from a practical point of view. In the study we have used data obtained on the respondents residing in the territory of the Krasnodar region and the Republic of Adyghea