Scientific Journal of KubSAU

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”

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

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

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

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 describes the basic concepts of accounting at the present stage

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

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

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 optimization issues of governance and the development of agriculture sector are particularly relevant in times of financial sanctions, implementation of the strategy of import substitution. Integration is the one of these mechanisms. In the article, we have discussed in detail the historical aspect of the appearance agroindustrial integration in Russia. The authors highlighted the negative aspects constraining the development of integration processes in the industry. The agro-industrial complex is considered as a set of regional and microcomplexes. The article identified three main areas of the industry. Its balance is able to provide dynamic and sustainable development of agriculture. Dynamics of the share of industry in the formation of the key indicators of the Russian economy are presented. It demonstrates the need to solve issues of increasing the efficiency of all agrarian formations. The authors proposed industrial and economic way out of the current crisis on the results of the research. The Government support of agriculture is the main instrument of agrarian policy, especially in times of economic crisis. The authors proposed a cluster approach to economic development as a priority. It allows reaching high competitiveness and stability of economic systems of cluster. In the article the advantages of creating clusters in the regional economic system are presented. We have summed up the implementation of the previously developed innovative, systemic management model