Scientific Journal of KubSAU

The article discusses the use of the concept of economic agents to the calculation of the production organization and management accounting in the context of limited resources

The article presents the author's scheme of implementation of the tools of controlling of inventory and finished products

In the article, we have considered the problems of consolidated financial statements through the formation of unified corporate accounting policies in agro holding

The need for transparent movement of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are lots of numbers of researches for the improvement for the accounting in economic subjects in the industry of housing and communal services. While the specifics of cost management in organizations providing services for managing of apartment buildings are not fully characterized. The article reveals the issues of creating accounting and cost management in the householding organization. During the research the authors identified industrial and organizational characteristics that have an impact the organization of this a system. The article highlights the key issues for improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for a householding company is presented. Improved structure of account number 20 «Primary production» is proposed. In the article we have identified and characterized in detail the stages of creating a system of cost accounting in the householding organization. The authors revealed a number of organizational and methodological disadvantages, the removal of which would optimize system of accounting and cost management in the objects of research

The article reviews the modern methods of stimulating of staff in agrarian companies

The article proposes the method of formation of the Explanatory Note to the annual report of the entity, allows users to disclose information in accordance with the law of the Russian Federation #402 “About accounting”

The article describes the basic concepts of accounting at the present stage

The article describes modern methods of assessment and management of agricultural land

This article studies the dynamics of rice yields in the Russian Federation; it analyzes the current state of the rice industry in the agricultural organizations of Russia and the Krasnodar region. The authors have studied the main economic indicators of the rice production and analyzed the production costs of this crop. The analysis of the composition of the main production costs allowed the authors to determine and calculate the reserves to reduce the costs and increase crop profits. Seed variety change and seed production are becoming of great importance in the rice production. In this regard, the article proves the necessity of timely seed variety change. The calculation of the basic reserves of cost reduction contributed to the identification of the major activities aimed at optimizing the functioning of the rice industry as a whole

The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost