Name
Degaltseva Zhanna Vladimirovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 16
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
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 the model of perfection of management accounting concepts to the calculation in the system of accounting and analytical cluster of an economic agent
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 problem of calculating the value added tax of Housing and Utilities organizations represented in the article. We have also discussed the issues and proposed a mechanism for calculation of VAT on taxable and tax-exempt organizations activities
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
The article reviews the modern methods of stimulating of staff in agrarian companies
The article deals with the problems of the organization and implementation of the innovative method of cost accounting in bakery
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 describes modern methods of assessment and management of agricultural land