Scientific Journal of KubSAU

The article gives an analysis of the efficiency indicators for the production of plant growing products using the example of the reporting of CJSC "Centralnoe". We have revealed the mathematical model for the analysis of economic efficiency of production of plant growing products. In the work there were considered the following indicators characterizing economic efficiency: labor intensity; profit from the sale of fruits; profitability; cost of 1 centner of fruit; yield; costs for the maintenance of fixed assets used in production. Various models of the dependence of indicators characterizing economic efficiency on the above indicators were considered. As a basic culture, we have selected fruits, because these cultures are the main types of products for this organization. The authors singled out a reliable and qualitative mathematical model of the relationship between profit on sales and yield, labor intensity, and self-worth. Model could be used to determine the economic efficiency of organizations engaged in agricultural activities. The relevance of the study is due because these problem is one of the most important for all organizations that produce plant growing products. The agrarian sector has certain peculiarities, therefore, when determining of the economic efficiency of a separate economic entity and the industry as a whole, it is necessary to take into account these features

Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers