Name
Manichkina Margarita Vladimirovna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
Financial university at the government of the RF
Web site url
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Articles count: 9
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
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
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
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
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
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
The article proposes a method of estimating grade rating of competitiveness of the food industry
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
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