Name
Gubiyeva Sophiya Yuryevna
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: 11
The expediency of the «direct-costing» system in
Russian organizations as a whole is considered in the
article, as well as the necessity of using direct-costing
in the organization of the ASTC «RIS» with rice
production and sale as main activity. The advantages
and disadvantages of using this system in the context
of the analysis of the ASTC «RIS» activities are
considered; the essence of the system «direct costing»
is revealed. Besides, the authors have extended the
need of presenting the cost accounting organization
characteristics in general and its comparison with
methods of accounting in the use of «direct-costing».
The necessity of the introduction of this system in
accounting organization in the Russian organizations
is proved. With this aim, an analysis was conducted of
rice prime cost changes using the system of «directcosting»;
the authors have determined the break-even
point, selling price and provisory profitability. All the
performance indicators of the organization show the
need for the introduction of «direct-costing» system in
ASTC «RIS». Considering the possibility of
implementing the «direct-costing» system in parallel
with the traditional cost accounting system, the
authors give characteristics to operations management
and selling profitability, that allows to be more
responsive to market conditions in pricing and to
assess the contribution of each division in the
organization of ASTC «RIS» in general, aimed at
improving the efficiency of rice production
The article is devoted to the process of import substitution,
which received active development in the
light imposed by Western countries so-called "antiRussian
sanctions". The subject of the research was
the production process in agriculture. The authors
conducted a study of the major trends and features of
import substitution and its effect on various economic
indicators and processes. The article presents statistics
of changes occurring under the influence of
this process on the level of the Russian Federation
and the Krasnodar region. The choice of the region is
due to the fact that the Krasnodar region is one of the
leaders among Russian regions in terms of agricultural
development. The study provides statistical data
for the last few years for the most complete and accurate
reflection of the dynamics of indicators of the
economic basis of products realization and production
of in the sphere of Agrarian and Industrial Complex
of Russia and the Krasnodar region. The authors
consider the prospects and possible results to which
the process of import substitution can lead. A prediction
was eventually made as to when and how the
Russian state will be able to safely and fully move on
to the process of import substitution
The article is devoted the analysis of factors of development
of world economy. These factors were
considered in the dynamics and historical perspective
of the development of world economic relations on
the example of the world's leading economies. In the
current economic crisis, many social problems that
require action at the international level have exacerbated.
Currently, however, a constructive dialogue
between the States has been suspended. Built for
many decades of diplomatic, cultural and partnership
relations are in the stage of deep depression and decline.
This phenomenon is accompanied by strong
sanctions policy both on the part of the EU and the
Russian Federation. Review of data for the analysis
of world economy development factors has shown
that globalization and integration processes at the
present stage do not have positive dynamics. For the
validity of the findings and an adequate assessment
of the existing macroeconomic situation the most
comprehensive and comparable information was considered.
We evaluated the factors having the main
impact on the dynamics of global economic processes
development. Thus, the analysis of world economy
development factors has shown the necessity of overcoming
of contradictions between the leading countries
to overcome the global challenges that no nation
can solve alone. This requires a civilized dialogue of
world economic and political leaders
This article discusses trends in the development of the
Lombard business as one of the dominant components
of the service sphere. A brief history of pawnshops
and their formation is described. The causes of high
demand for Lombard services are commented on.
Regarding the situation of pawnshops in the market
the views of the large pawnshops chains owners:
“Vash Lombard” (“Your pawnshop”), “Obyedinenniy
Lombard” (“United Lombard”), Stolichniy”
(“Capital”). The benefits of pawn business compared
with the banking service are given. The current
problems of sustainable development of Lombard
businesses are shown. We present difficulties in the
process of drawing up and submission of reports, as
well as quick adaptation to changes in legislation as
one of them. Lombard structure allowing
determination of this business running specificity is
considered as one of the main aspects of the subject
study. One of the subsequently formed properties –
pawn shops high quality security systems, which in
many respects determines their stability in the market
is also noted. The development trends of this business,
which will strengthen their position, are mentioned. In
conclusion, a brief justification of the reasons for the
precarious state of business in the country is given as a
whole; however, presupposition is made of the eternal
relevance (inelasticity of demand) of Lombard
services
The article deals with the types and methods of
forecasting as tools for further development of
production and business. Specific roles of each way in
economy and manufacturing is identified in General.
The relationship of forecasting with other sciences of
importance in determining the baseline and trends in
the development of the economy is indicated. The
relationship between foresight of successful
transactions in the form of contracts is determined, and
the reasons for unfavorable outcomes of their
conclusion are justified. A correlation between
prediction and such sciences as probability theory,
mathematical statistics, mathematics and physics is
traced. Examples of forecasting use in specific
branches of economy are given. The article
substantiates forecasting trends differences and
conclusions are drawn as to their application ways.
The role of making predictions on the basis of the
revealed patterns and its difference from foresight
without reliance on any certain laws that allow
identification of the situations-paradoxes group are
defined. The authors presents various situations in the
business development process, in which there can be
transaction costs. In this context, the spontaneity of
their occurrence is defined, and the characteristic of
their appearance is justified. Another no less important
aspect, influencing the increase of company share in
the market is the relationship of risk insurance, game
theory and forecasting. A key aspect here is the ability
to compare the prospects of the company development
in the market with laws that govern probability theory
The relevance of the study is due to the fact that in
modern conditions the question of the effectiveness
of tax accounting, the optimal model of its interaction
with management accounting, as well as enhancing
the role of the tax administration, tax optimization
at the level of the entity and the construction
of the administrative account for tax purposes
are particularly acute. As a consequence there is the
need to investigate the bookkeeping and fiscal accounting
data harmonization with the aim of taxation
control, analysis, management and optimization.
This problem is solved through organization
and fulfillment of management accounting playing
the key role in data consolidation in the unified
information system to solve the arising problems.
The paper presents the theoretical and methodological
aspects of management accounting aimed at
taxation optimization. The scientific and methodical
approaches and recommendations presented in the
article allow extension of the theoretical understanding
of the tax and management accounting
systems, increase the range of missions in management
accounting tasks related to tax optimization
and effective management of tax liabilities of the
organization. All this will enhance the analyticity of
information, the effectiveness of management decisions
in the field of taxation. The provisions of the
article can be used in the practice of accounting and
economic services organizations, audit, consulting
organizations
Forecasting financial results of the economic entity
activity, tax planning and tax optimization are becoming
the major components of the nowadays accounting.
Organizations strive to be seen as financially stable
and profitable to investors and creditors, and financially
disadvantageous to tax authorities. Obviously,
all these goals require completely different approaches
that will allow avoiding the expressed conflict of interest.
The solution to this contradiction and the most
effective way of establishing a compromise is the effective
tax accounting. The fiscal system of the Russian
Federation is constantly undergoing both quantitative
and qualitative transformation: changing the structure
of taxes, tax rates, the requirements for the taxpayers,
and others. The practice of constant adjustments
to tax laws adversely affects the formation of
the economic entity accounting and tax system. The
economic crisis has further complicated the decisionmaking
on the organization tax burden reduction. The
relevance of the study is conditioned by the fact that in
the current conditions in view of the foregoing, particularly
acute are the question of the effectiveness of
tax accounting, its optimal interaction model with accounting,
as well as enhancing the tax planning role.
The consequence of this is the need for research harmonization
of accounting and fiscal data with the goal
of taxation monitoring, analysis, control and optimization.
In the article the place of tax records in the single
accounting and tax system of the organization is considered,
the notion of tax accounting is specified
This article deals with the main marketing strategies
and methods that allow to successfully position the
firm in the market for both startups and experienced
entrepreneurs. Examples of companies, as a model of
the potential success or failure for any company are
given to make strategies clear. Special attention is paid
to such notions as survivability and competitive ability
in the market changing conditions. In this regard a
new not widely known method is described which is
considered to be very effective – competitive
cooperation. No less important place in the marketing
activity is devoted to innovation, as the long term
development and strengthening the position of firms in
the market among strong competing enterprises. Such
a notion as customer confidence in the products of the
company is taken into account; appropriate
recommendations for attracting customers are given.
Several characteristics of the product promotion in the
market are present; the degree of profitability of direct
and indirect channels of commodity promotion is
estimated. A list of the main factors of the marketing
plan is also included, their nature is disclosed and
possible situations that should be considered when
determining the marketing strategy are anticipated. As
an integral item of the plan, the methods of pricing
policy are presented and the most effective of them are
pointed out. In conclusion, the large choice of
strategies for the entrepreneur is stated and the
possibility of using the most beneficial of them is
substantiated depending on the tasks and goals of the
enterprise
The article is fulfilled in the frames of modern linguistic studies where the cognitive aspects of language activities are actively studied, concept researches are conducted and is devoted to the study of color words in the design of color picture of the world of different language cultures and their role and function in formation of special language terminology. The authors analyze compound terms and their definitions of a new emerging trend of the economy – green economy, borrowed from the materials of UN organizations and Institute of Green Economy and reveal that the color word green participates in terminology formation due to metaphoric use, as an indirect nomination that gives way to sense increment. Color words bear assessment charge that is realized in terms formation through complex attributive combinations. The ambivalence of the semantics of color is demonstrated through opposite meanings and this allows conclusion that color words are connected with emotional and volitional state of a person, society and that they are perceived in a figurative, non-color, but psychological, emotional meaning and due to this ability they are able to form mental formation in professional field
A language for professional communication is formed and exists due to the human need for language design of special information that he develops in the course of targeted special activities. The pace and direction of modern society and technology development contribute to the continuous formation of new concepts and terms that requires study and systematization. The formation of new terms takes place due to the augmentation of the new additional content of the known concepts, which acquire their structure and boundaries. The increment of meanings is due to the metaphorical functioning of vocabulary in the language, which is a cognitive mechanism re-categorization of an object. The article is made in line with current studies of cognitive aspects of language activity in the professional field and is devoted to the analysis of anticoncept as a reflection of the development of the concept. Anticoncept is the result of internal cognitive conflict of cognition objects. Shaping itself, it pushes off and at the same time can “finish” concept. This peculiarity is demonstrated in the dichotomy brown economy – green economy, where the concept is less developed than anticoncept and shows asymmetry. Despite the fact that anticoncept is an anomaly relative to concept, it is more detailed and, perhaps, precisely because of its unusualness. The imbalance in the conceptualization of the professional activities fragments emerging due to characteristics of concept spheres is emphasized