Scientific Journal of KubSAU

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

Babalykova Irina Aleksandrovna

Scholastic degree


Academic rank

associated professor

Honorary rank

Organization, job position

Kuban State Agrarian University
   

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Email


Articles count: 4

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152 kb

ANALYSIS OF THE FINANCIAL STATEMENTS AND TAX AND IDENTIFICATION OF THEIR RELATIONSHIP

abstract 1011407044 issue 101 pp. 709 – 721 30.09.2014 ru 1556
This article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting
172 kb

CLASSIFICATION OF EXPENSES AT CALCULATION OF PRODUCT COST IN MANAGEMENT ACCOUNTING

abstract 0911307070 issue 91 pp. 991 – 1010 30.09.2013 ru 1373
In the article we have given in detail the classification of expenses at calculation of product cost in management accounting
312 kb

ESSENCE, MAIN OBJECTIVES AND FUNCTIONS OF MANAGEMENT ACCOUNTING

abstract 0911307071 issue 91 pp. 1011 – 1023 30.09.2013 ru 1685
In the article, we have given the essence of management accounting, its main objectives and functions reveals. Communications of administrative functions of accounting, production and management accounting are shown as well
171 kb

SETTINGS OF MANAGEMENT ACCOUNTING AND CONTROL OF EXPENSES IN CONSTRUCTION PRODUCTION

abstract 0971403035 issue 97 pp. 462 – 479 31.03.2014 ru 1458
This article features the peculiarities of construction production and their influence on the organization of management accounting and control. Various approaches to the theory of the accounting of expenses for quality of a product, classification of costs for quality of construction production are analyzed. The directions of statement of management accounting of expenses for quality of construction production - creation of reserves on guarantee repair, the prevention and losses from marriage, insurance of construction risks are offered
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