Scientific Journal of KubSAU

This article is an attempt to improve the work on the organization of the audit of the effectiveness of the internal control of business processes of economic agents of the market, has been successfully tested in practice, internal audit of a number of agricultural holdings of the Krasnodar region. The results of these internal audits, organized in accordance with the procedure provided, can provide substantial assistance in the construction management personnel of the sound system of internal control

The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article

The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost

The formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities