Scientific Journal of KubSAU

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

Manichkina Margarita Vladimirovna

Scholastic degree


Academic rank

—

Honorary rank

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Organization, job position

Financial university at the government of the RF
   

Web site url

—

Email

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Articles count: 9

192 kb

TRANSFORMATION OF THE CATEGORY "INCOME" AND ITS MODERN CONTENT IN THE ACCOUNTING SYSTEM OF ALCOHOL INDUSTRY

abstract 1031409029 issue 103 pp. 446 – 465 30.11.2014 ru 1457
The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages
166 kb

THE USE OF MODERN MANAGEMENT TECHNOLOGIES BY COMPANIES OF SMALL BUSINESS

abstract 1041410012 issue 104 pp. 202 – 215 30.12.2014 ru 1560
The analysis of modern administrative technologies is presented: their use, toolkit, features of application in the course of functioning of the companies of small business. Advantages and specificity of application of the balanced administrative systems in managerial process by the enterprises small business in building, public catering and trade are estimated in details. The use of the offered administrative technologies allows to increase essentially profitability of sales of companies of small business
231 kb

SOME ASPECTS OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF CASH FLOWS

abstract 1241610051 issue 124 pp. 790 – 798 30.12.2016 ru 501
The article is based on the concept of forecasting cash flows, there are examples of tabular processor Microsoft Excel when you select the curve of prediction based on the comparison of the value of the reliability of the approximation of the selected models
185 kb

POSSIBILITIES OF USING A BREAK-EVEN ANALYSIS TO ADOPT MANAGEMENT DECISIONS WITH MULTIPRODUCT PRODUCTION

abstract 1291705031 issue 129 pp. 349 – 356 31.05.2017 ru 452
The article describes the methodology for analyzing the break-even of multiproduct production; it emphasizes the value of analysis of break-even and targeted profit planning because this approach allows you to assess the profitability of certain types of products, establish the "safety margin" of the enterprise and plan the sales of products that provide the desired value of profit
126 kb

INDICATOR DESIGN AT INNOVATIVE PLANNING IN FOOD INDUSTRY

abstract 1171603023 issue 117 pp. 383 – 389 31.03.2016 ru 586
In the article, we consider the terms of application of indicatory models in the process of the innovative planning of productive companies of the food industry. The analysis of the indexes of the investment attractiveness of companies of food industry is conducted. The indicator of the investment attractiveness is worked out and approved for the enterprises of the food industry
215 kb

IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS

abstract 1171603024 issue 117 pp. 390 – 403 31.03.2016 ru 540
The article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
99 kb

ANALYSIS AND EVALUATION OF COMPETITIVENESS FOR ENTERPRISES OF FOOD INDUSTRY

abstract 1251701011 issue 125 pp. 180 – 185 31.01.2017 ru 668
The article proposes a method of estimating grade rating of competitiveness of the food industry
227 kb

ACCOUNTING OF COSTS ON THEIR LOCATION IN THE ENTERPRISES OF MILLING INDUSTRY UNDER CONDITIONS OF INTEGRATED USE OF RAW MATERIALS

abstract 1331709020 issue 133 pp. 215 – 239 30.11.2017 ru 470
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
104 kb

ABOUT THE PROBLEMS OF USING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AS A TOOL FOR REFORMATION OF ACCOUNTING AND REPORTING OF THE BUDGETARY SPHERE

abstract 1291705005 issue 129 pp. 62 – 67 31.05.2017 ru 340
International Financial Reporting Standards of public sector increase quality of financial statements of the organizations of a public sector that leads to more reasonable decisions in the sphere of distribution of public resources, increasing transparency and the accountability of public authorities. In the article the sense of application of IFRS public sector is characterized, the assessment of methods of the budgetary account and the conclusion about advantages and difficulties of introduction of International Financial Reporting Standards public sector are given
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