Name
Khromova Irina Nikolaevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 2
The article deals with the essence of the financial results and the need for their operational accounting in economic activities by AIC agents. The authors studied the order of profit formation in agricultural organizations′ management accounting based on industry characteristics, industrial activity specificity, operating cycle duration and management personnel functions. The study proved the need for financial responsibility centers with a view to the most effective organization of business entity management: income centers, cost centers, profit centers. Business entities profit is characterized by its forms and types diversity. As a result of research the authors determined the main classification features according to which this category is considered with better understanding of its economic essence. The accounting financial results will be more objective in the case they timely and present the necessary information for analysis and making management solutions. The authors found that the restriction of income and expenses included in the profit from ordinary activities, determines the need of the development of the alternative accounting within the system of management accounting. The each participant of accounting and analysis provision of financial results formation has particular conditions which cannot be used in traditional accounting or for modern economics analysis. As a result, the authors have carried out an assessment of financial results of accounting with use of analytical procedures
Current horticulture is a complex system of fruit crops
cultivation based on the integrated using of material,
labor, natural and financial resources. Horticulture is
an important part of agriculture because of the high
nutritional value of its products. The fruits are used
fresh and as raw material for canning, wine and other
industries. Modern methods of processing and freezing
of products are making possible to save its nutritional
value and extend the period of consumption. The main
problem of the horticultural industry is providing the
population with fresh, high quality fruits and products
of their processing. Horticulture is in a state of dynamic
changes associated with the economic situation in
the region. The authors assessed the current status of
horticulture in the Republic of Tajikistan, revealed the
problems in the functioning of the industry in the current
economic conditions. As a result of scientific investigation
the authors have proved the impact of the
financial-credit, tax, price factors, level of competition,
investment policy. The authors identified promising
directions of improving the efficiency of horticulture
and found the advantages of intensive technology
of fruit crops cultivation. The implementation of these
arrangements will help to ensure the country's food
security and agricultural development