Business risk is a result of the business operations like taxes. Concerning of the issues related to the development of a strategy functioning economic entity are becoming popular. This strategy considering the law brings to optimizing the value of the tax payments of the organization and reduces the risk of tax risks. In this situation, a special role should be given to the orientation of the accounting system for the risk of economic activity in the development of accounting and organizational aspects that ensure the formation of the tax base for various taxes, and use the special taxation regime. The system of risk-based accounting consists of risk-based accounting policy for taxation regime, verification of the rights of using UAT, foundation of deferred taxes, revision of tax risks which are based on public criteria of tax offenses, the method of distribution incomes and expenses between different taxation regimes, monitoring an agricultural production, the inspection of tax errors
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
This article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively
The problems of automated control of the technological processes of crop production and the tasks of supporting the adoption of managerial decisions at each stage of the production cycle have become even more urgent in view of the processes of transformation, globalization and digitalization of the economy, which have recently become widespread. The agricultural sector of the economy of the Russian Federation is no exception, because agricultural products, especially crop production, are of strategic importance and are the basis of food security in our country. In this scientific project, the problems of agricultural enterprises of the Krasnodar region, in particular, in the field of management processes, its information and software, were investigated. At this stage, it was determined that the measures taken to increase labor productivity at the agricultural enterprises of the Krasnodar region and the automation of technological processes in crop production were not complex, therefore, they had a slight effect on the efficiency of the industry. Studying the IT services and software market made it possible to draw a well-founded conclusion that decision-making support processes in crop management, especially issues related to the justified choice of crop cultivation technology, rationalization of a crop rotation system, analysis of a history book of crop rotation fields, calculation of dosages of organic fertilizers for a deficit-free balance of humus, are not covered by the funds of software systems offered on the market. As a result, the demand for industrial analytical systems and, in particular, integrated automation systems for managing crop production processes for agricultural enterprises is forming in the software market. Therefore, the development and implementation of a computer decision support system for managing crop production processes, based on mathematical models for analyzing and evaluating the economic efficiency of crop cultivation technologies, crop rotation rationalization models, data analysis models for crop rotation field history books, models of optimal selection of crop protection products plants and fertilizers has become very relevant. These studies can be considered priority and highly demanded, as they are directly related to one of the fundamental directions of the modern development of agricultural production - the study of the problems of development and implementation of an integrated automated information system for crop management. The article is devoted to the theoretical justification and feasibility of the practical implementation of the software module for accounting and analysis of data from the e-book of the history of crop rotation fields, which is part of the developed automated crop management information system
The article presents a study of acclimatization characteristics and the effectiveness in the use of Holstein black-and-white cattle imported from Germany, Denmark and the USA under the conditions of the Central Non-Black Soil Area of Russia. The analysis shows that the imported animals are exposed to a number of stress factors that often cause the diseases and serious losses of cattle. The main reasons for the losses of heifers were the pathologies of the reproductive organs and the mammary gland (26,3%), locomotor system and distal extremities (15%), respiratory organs (21,2%), etc. The highest-producing dairy cows were those imported from the USA (9158 kg of milk throughout the first lactation). For the yield of milk, they are superior to animals imported from Germany in 1828 kg (P≥0,999) and those imported from Denmark in 1184 kg (P≥0,999). The average American Holsteins’ milk over a 305-day lactation is higher in fat (4,14%) than that of their German (in 0,28%) and Danish (in 0,21%) counterparts (P≥0,999). The same tendency is observed in the protein content in the milk
The article considers the accelerated reprocessing
technology for recycling pig manure into organic
fertilizer. Today, closely relevant is the matter of
environmentally friendly technologies for cattle
manure utilization. Export of wastes in its pure form to
agricultural land cannot be applied, because disease
causing and chemical compound penetrated the soil,
entered the groundwater and contaminated many water
sources. Experiments for the accelerated reprocessing
of the pig manure into organic fertilizer were
conducted on the basis of PCF No. 2 of the APC
"Maryanskaya" in the Krasnoarmeisky district. With
the aim of eliminating the filtering of pollutants in soil
and groundwater, the experiment was performed in a
concreted area, located within a farm. For the test, we
used pig manure of animals, whose age was 2-8
months. The total weight of used manure was 40 t. The
accumulation of manure was carried out in containers,
containing 4 tons; the total time for the accumulation
of necessary amount of manure for 2 months.
Comparing the quality of compost obtained by the
proposed technology recommended for industrial
applications, control, we found differences in the
chemical and biological properties. Overall, the
conducted experiment has allowed to establish that the
best option, given the speed of the flow of chemical
and biological processes, demands environmental
protection, is composting manure with straw, adding a
biological product "Tamir" at the rate of 0.5 l/t. The
Obtained results are comparable with data of previous
years and indicate the possibility of reducing the
quantity of a biological product from 1 to 0.5 l/t of
waste without reducing the efficiency of the process of
accelerated decomposition of nitrogenous organic
compounds
Monitoring researches of objects of an environment of indication Legionella pneumophila with use of method of PCR-RT are carried out
На основе дифференциального концентрирования бактерий с помощью сендвича фильтров с различным диаметром пор и ПЦР-РТ разработана схема индикации биологических агентов бактериологической природы, находящихся в L-трансформации
The opportunity of carrying out the accelerated indication of microbe contaminations of food products, food raw material and forages for animals with application of "VIDAS" immunological multiple parameter analyzer is investigated
The grade of grapes "Academician Eryomin" is introduced in Greece by P.Zamanidi and L.Troshin in 2002 by crossing of Greek Trapsa grade with French Alikant Bush. Duration of production period is 146-155 days. Productivity is very high. The average weight of clusters is 230 gr. It differs by high winter hardiness, drought resistance and raised stability to mushroom illnesses in comparison with grades of Vitis vinifera. The flower is hermaphroditic. Grapes are average size, conic, average density. A berry of average size, roundish, blue-black color, with dense wax touch. A peel is tight. Pulp and juice are intensively painted, with the sort taste. Sugar content is high. Grapes are dried when overripen, concentration of sugars thus reaches 30 and more units. The grade is intended for manufacturing of intensively painted dry red wines of an excellent class, and also high-quality dessert and sweet wines; it is suitable for manufacturing of high-quality juices as well