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

This article discusses the problems of using indicators of material flow in the financial accounting management accounting system. The authors have created and described the classification of material costs in building units. It allows solving the problems of object of research specifying within a given material flow and inventory control within a given logistics systems. There are different approaches to the valuation of material costs in the article. An important aspect of measures for the integration development of accounting systems is the adoption of uniform valuation of building materials and structures. It is proved that the most rational combination of these types of records achieved by an adapted classification and measurement of building materials and structures to the conditions of formation of the budget for the project volume of construction works and the reflection of the actual volume of work in the financial accounting system. On the basis of the accounting policies and the organizational structure of the object of investigation of "Kubanstroykompleks" we have identified responsibility centers (sites) for costs related to the material flow: Department of logistics and packaging and warehousing, which consists of a central and railroad warehouse

The article considers traditional and innovative methods of cost accounting and cost calculation, their analysis in comparison with traditional methods

The article considers the model of perfection of management accounting concepts to the calculation in the system of accounting and analytical cluster of an economic agent

The article discusses the monitoring of labor in the pilot organizations. The monitoring of labor indicates that nowadays it is particularly relevant to introduce organizational innovations in the field of staff remuneration in order to stimulate the proper production behavior. The article deals with the problems of innovative development of the employee’s motivation in an unstable economic development. The authors proposed the technique of information provision of the management staff with natural and value indices of labor resources generated in IFRS. An effective system of motivation of the personnel is of a particular importance in a turbulent economic environment, because in a competitive environment the employer views the staff as an essential resource that determines the success of economic market agents. The greatest attention should be paid to the staff training and saving valuable employees that enables organizations to achieve high financial results. The main aspect of the solution of many administrative decisions is a science-based system for obtaining timely, reliable and cost-effective information on the use of labor resources generated in the accounting and analytical base of the organization

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

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

In the article, we have considered the methodological and the methodical aspects of correction of essential mistakes in accounting and reporting

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