Name
Medvedeva Kseniya Andreeva
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 2
This article contains the answer for the question
about the "shadow" sector of the national economy,
there is the author's interpretation of "shadow economy"
as a self-organizing system, which develops
itself according to the main economic principles and
situates in harmonious coexistence with the economic
environment. We have identified the main causes of
the appearance of shadow structures, stages (birth,
development, maturity, decline and death), their
characteristics and offered the basic directions for
fight with the shadow economy. This research was
illustrated with drawings and analytical tables. The
author reveals the essence of the system of national
accounts, as a system of indicators which were recorded
in the form of accounts that reflect the different
sides of the reproduction processes in the economy, it
identified the main indicators and schematically illustrates
the relationship of these indicators.
We have estimated the size of the shadow economy
in different countries, identified factors that help to
the development of shadow structures, including the
imbalance of demand and supply, which is caused the
deficit of goods and services. The author presents the
main trends of spreading the shadow economic activities
(financial, economic, legal, administrative,
social and political) and the direction of fighting
against the shadow economy, with the help of mass
supporting this struggle in society
In this article, the issue of accounting for direct costs
as part of the cost of construction works and services
are considered, a characteristic is given to each of the
methods presented in the work, and calculations are
made on the basis of accounting data at LLC
MontazhTechStroy. In the course of the analysis,
positive and negative features of methods for writing
off materially production costs within the research
organization were revealed, conclusions were drawn in
accordance with which proposals were made to
rationalize the management accounting of the
economic entity with respect to methods for writing off
direct costs for the cost of finished goods (works,
services)