Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Vasilyeva Lorina Fedorovna

Scholastic degree


Academic rank

professor

Honorary rank

—

Organization, job position

Kuban State Technological University
   

Web site url

—

Email

-


Articles count: 10

185 kb

POSSIBILITIES OF USING A BREAK-EVEN ANALYSIS TO ADOPT MANAGEMENT DECISIONS WITH MULTIPRODUCT PRODUCTION

abstract 1291705031 issue 129 pp. 349 – 356 31.05.2017 ru 452
The article describes the methodology for analyzing the break-even of multiproduct production; it emphasizes the value of analysis of break-even and targeted profit planning because this approach allows you to assess the profitability of certain types of products, establish the "safety margin" of the enterprise and plan the sales of products that provide the desired value of profit
231 kb

SOME ASPECTS OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF CASH FLOWS

abstract 1241610051 issue 124 pp. 790 – 798 30.12.2016 ru 502
The article is based on the concept of forecasting cash flows, there are examples of tabular processor Microsoft Excel when you select the curve of prediction based on the comparison of the value of the reliability of the approximation of the selected models
215 kb

IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS

abstract 1171603024 issue 117 pp. 390 – 403 31.03.2016 ru 540
The article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
126 kb

INDICATOR DESIGN AT INNOVATIVE PLANNING IN FOOD INDUSTRY

abstract 1171603023 issue 117 pp. 383 – 389 31.03.2016 ru 586
In the article, we consider the terms of application of indicatory models in the process of the innovative planning of productive companies of the food industry. The analysis of the indexes of the investment attractiveness of companies of food industry is conducted. The indicator of the investment attractiveness is worked out and approved for the enterprises of the food industry
99 kb

ANALYSIS AND EVALUATION OF COMPETITIVENESS FOR ENTERPRISES OF FOOD INDUSTRY

abstract 1251701011 issue 125 pp. 180 – 185 31.01.2017 ru 668
The article proposes a method of estimating grade rating of competitiveness of the food industry
119 kb

THE BASIC ASPECTS OF THE ANALYSIS OF POTENTIAL OF POWER SAVINGS IN THE INDUSTRY

abstract 0771203056 issue 77 pp. 647 – 656 30.03.2012 ru 1410
In the article, power savings possibilities in the basic industries are considered. The basic directions of increase of power efficiency of industrial production are formulated
192 kb

TRANSFORMATION OF THE CATEGORY "INCOME" AND ITS MODERN CONTENT IN THE ACCOUNTING SYSTEM OF ALCOHOL INDUSTRY

abstract 1031409029 issue 103 pp. 446 – 465 30.11.2014 ru 1457
The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages
166 kb

THE USE OF MODERN MANAGEMENT TECHNOLOGIES BY COMPANIES OF SMALL BUSINESS

abstract 1041410012 issue 104 pp. 202 – 215 30.12.2014 ru 1560
The analysis of modern administrative technologies is presented: their use, toolkit, features of application in the course of functioning of the companies of small business. Advantages and specificity of application of the balanced administrative systems in managerial process by the enterprises small business in building, public catering and trade are estimated in details. The use of the offered administrative technologies allows to increase essentially profitability of sales of companies of small business
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