Name
Govdya Viktor Vilenovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 13
THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
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
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