Scientific Journal of KubSAU

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

The formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities

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

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 describes modern methods of assessment and management of agricultural land

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

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 reviews the modern methods of stimulating of staff in agrarian companies

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

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