Scientific Journal of KubSAU

The article gives an analysis of the efficiency indicators for the production of plant growing products using the example of the reporting of CJSC "Centralnoe". We have revealed the mathematical model for the analysis of economic efficiency of production of plant growing products. In the work there were considered the following indicators characterizing economic efficiency: labor intensity; profit from the sale of fruits; profitability; cost of 1 centner of fruit; yield; costs for the maintenance of fixed assets used in production. Various models of the dependence of indicators characterizing economic efficiency on the above indicators were considered. As a basic culture, we have selected fruits, because these cultures are the main types of products for this organization. The authors singled out a reliable and qualitative mathematical model of the relationship between profit on sales and yield, labor intensity, and self-worth. Model could be used to determine the economic efficiency of organizations engaged in agricultural activities. The relevance of the study is due because these problem is one of the most important for all organizations that produce plant growing products. The agrarian sector has certain peculiarities, therefore, when determining of the economic efficiency of a separate economic entity and the industry as a whole, it is necessary to take into account these features

The article concerns the peculiarities and problems of compiling and analyzing the consolidated financial statements since it was prepared under IFRS and thus in parallel with it, if the company is in the territory of the Russian Federation, the financial statements are prepared, in accordance with RAS. This complicates the comparison of the performance of two types of reporting and leads to the need to develop the algorithms for economic analysis to compare, analyze and interpret the Group's financial statements and accounting records of its member companies. In order to adequately assess the performance of these two types of reporting, it is necessary to understand the algorithm of consolidated financial statements and clearly understand the differences that exist between Russian and international accounting standards

The historical and sociological analysis of scientifically reasonable placement, deepening and stability of specialization of agriculture is provided in article

In the article we have analyzed some topical historical, political, international and legal food security aspects in the globalization conditions

In the article, we have considered the questions of definition of a place of management accounting and the analysis in an organization control system. Their influence on the efficiency of preparation and adoption of administrative decisions is considered

In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject

In the article we have considered various modern problems of domestic management accounting, as well as opinions and points of view of various authors, both Russian, and foreign, on the essence, the purposes and the problems of management accounting