Scientific Journal of KubSAU

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

Ignatova Olga Mikhaylovna

Scholastic degree


Academic rank

associated professor

Honorary rank

Organization, job position

Krasnodar Cooperative Institute
   

Web site url

Email

Riban1@rambler.ru


Articles count: 6

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358 kb

DEVELOPMENT OF PROCESS APPROACH IN MANAGEMENT: BUSINESS MODELLING SYSTEMS

abstract 0781204008 issue 78 pp. 99 – 113 30.04.2012 ru 1651
The article describes critical issues of management process in the framework of business modeling systems for large companies in the Krasnodar Region. Procedures of certain processes within the company are also considered
180 kb

GENERALIZED ACCOUNTING INDEXES AS A BASE OF THE FINANCIAL RESULTS’ ANALYSIS OF THE AGRICULTURE COMPANIES

abstract 0460902005 issue 46 pp. 42 – 55 27.02.2009 ru 4086
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
1634 kb

KAIZEN’S TOOLS: OPPORTUNITY OF USING IN BUILDING ORGANIZATIONS

abstract 1031409043 issue 103 pp. 690 – 711 30.11.2014 ru 2439
This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system
535 kb

REGULATION AND PROCEDURES FOR PROJECTS: STANDARDS AND MANAGEMENT ACCOUNTING SYSTEM

abstract 0781204009 issue 78 pp. 114 – 132 30.04.2012 ru 1477
The article describes the structure of project activi-ties: creating a document called “Provision for project management system” and preparing man-agement accounting forms and instructions to com-plete them
345 kb

SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS

abstract 1201606100 issue 120 pp. 1495 – 1508 30.06.2016 ru 368
This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
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