Scientific Journal of KubSAU

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

Adamenko Aleksandr Aleksandrovich

Scholastic degree

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Honorary rank

Organization, job position

Kuban State Agrarian University
   

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Articles count: 8

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326 kb

BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION

abstract 0701106012 issue 70 pp. 160 – 170 30.06.2011 ru 2000
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
294 kb

ESSENTIALLY-LINGUISTIC PARADIGM’S INFLUENCE TO TERMINOLOGICAL FIELD OF ACCOUNTING DISCIPLINES

abstract 1191605044 issue 119 pp. 606 – 626 31.05.2016 ru 258
Market transformations have been continuing for more than twenty years in our country, and categories of accounting disciplines are still not structured. This leads to difficulties in unified understanding of most important indicators. These issues are devoted to research in the sphere of essentially-linguistic paradigm, that reflects relationship of linguistics and accounting. Essentially-linguistic paradigm works with the titles of concepts and their essential content. In this article, some categories of financial and management accounting illustrate the basic provisions of the paradigm. Attention is paid to such concepts as depreciation and amortization (financial accounting), management accounting and controlling (accounting systems, formed for making management decisions). There is a profit margin generated in the accrual method (financial accounting system) and cash basis (management accounting system) within the framework of practical implementation of essentiallylinguistic paradigm. Accounts’ correspondences are described for reflection of these indicators in accounts. Marginal income reflects using double entry; contribution reflects using of off-balance accounts. There are conclusion about the crucial role of essentially-linguistic paradigm in the process of decisionmaking
184 kb

INVENTORY AS A SIGNIFICANT ENTITY OF ACCOUNTING AND ANALYSIS

abstract 1241610013 issue 124 pp. 257 – 274 30.12.2016 ru 379
This article considers the value of inventories for accounting and analysis. The purpose of the analysis of material resources is to increase efficiency of production through rational use of resources. Its inventory can optimize and improve the organization as a whole
1634 kb

KAIZEN’S TOOLS: OPPORTUNITY OF USING IN BUILDING ORGANIZATIONS

abstract 1031409043 issue 103 pp. 690 – 711 30.11.2014 ru 2174
This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system
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