Scientific Journal of KubSAU

The article is devoted to the analysis of efficiency of use of fixed assets on the example of the specific organization. The considered analytical indicators are calculated for the acting economic entity, which is engaged in agriculture in both crop production and livestock production. Offers regarding horticulture improvement are developed. The project of an intensive garden is offered for increase in economic feasibility of use of fixed assets. Taking into account that intensive gardening has long been embedded in the agricultural organizations of the Krasnodar region, as it is rather profitable, it is not being used in the studied economic entity now. The initial investments into the project of planting of an intensive garden are calculated on the basis of the free land resources which are available for the organization, and the return on investment is also estimated on the basis of calculation of profitability of the offered project. The theoretical review of the chosen offer on introduction of technology of intensive gardening has shown that such investment does not require huge financial expenses, but ensures high and rather quick for agriculture payback. It is known that each approach to consideration of a specific situation has its advantages and disadvantages, but the analysis of efficiency of use of fixed assets has shown that there are real prospects for this project to be introduced in the organization. Thus, introduction of technology of intensive gardening is effective for the studied economic entity

In this article, we have given the strategy of diversification of agricultural production assuming addition of traditional branches of specialization by new branches; the priority direction of diversification of activity of development of rural territories - construction of greenhouses and cultivation of vegetables has been described. The constructive calculations confirming economic feasibility of the investments directed to the diversification of activity of the enterprise connected with cultivation of tomatoes in greenhouses are made: range of prices for products is considered (tomatoes), calculation of needs for investments is made, future payments on the credit are calculated, need for personnel of future project, potential efficiency of implementation of the project on cultivation of tomatoes, the net specified value of the investment project and the discounted payback period (calculation of NPV and IRR of the investment project) is defined, articles of expenses are submitted, the main indicators of profitability are considered, it has been defined as far as the project is sensitive to change of cost of investments on NPV indicator

This article is dedicated to the methods of calculation and the accounts’ reflection of the depreciation reserves. The methods are differentiated on the method of depreciation calculation

The analysis of production of grapes in the Krasnodar region has been presented in the article. Calculation of optimization of production of grapes in Yuzhnaya agricultural firm is carried out. Relevance of research was caused by the fact that now the prompt growth of economy forces the enterprises to optimize, improve and introduce new technologies in the production to remain in the market and to be competitive. We have done calculations in the Optim v program. 2.0., where actual data of the areas of vineyards, gross vintage and costs of work of productions of grapes have been entered in office "Progress" of Yuzhnaya agricultural firm. Having made calculations, the optimum plan of production of grapes has been received. Based on these results, the recommendations about optimization of production of grapes are provided in article. One of them consists in restructuring of the areas of separate grades of grapes Shardone, Tsetronny Magarach, the Firstborn Mgaracha, Pino-Blan, Riesling and Rkatseteli. Such changes will allow to increase gross vintage, to reduce work costs of 16,4% and to increase profitability of the enterprise. The saved appliances, thanks to reduction of expenses of work, can be redirected for purchase of new, more productive grades, acquisition of modern machines for production and cleaning of grapes that will be to promote increase in gross vintage, to expansion of production and as a result increase in profit, the company will become more competitive

Depreciation is the many-sided complex concept affecting many aspects of activity of business structures. The correct calculation of depreciation is necessary for obtaining full and objective information on reproduction process in the organization. With more detailed consideration of a question of charge of depreciation in developed with - temporary conditions, it is necessary to consider development of depreciation in the context of development of national schools of accounting. In this article, historical aspects of development of depreciation are investigated. The retrospective of concept and methods of charge of depreciation is represented, beginning from the XIV century worldwide. Various points of view on methods of charge of depreciation of such scientists, as V. Armuzzi, Zh.G. Kursel-Senel, Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis, O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky, etc. are considered. It is specified that the concept of depreciation was known to accountants of early Christian Rome. Gradually there was a change of approach to interpretation of the concept "depreciation". Within the French school allocated concept of broad and narrow depreciation, two options of a covering of depreciation expenses were offered, research of influence of fiscal policy on depreciation was conducted. The German school connected charge of depreciation with depreciation of property and need of formation of a sinking fund. Within maneuvers of Anglo-American school considered that depreciation has to be charged at the expense of profit in the sum only approximately equal to wear. Within domestic scientific thought, two main schools adhering to various opinions were allocated. For elaboration of uniform approach during the Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed to track a special-purpose character of use of a sinking fund. That is not true for operating book of accounts

This article is dedicated to the main concepts of depreciation that recognized in the current economics literature. These theories are aimed at improving the information content of the accounting system of the company