Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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Name

Fedoseeva Oksana Ivanovna

Scholastic degree


Academic rank

associated professor

Honorary rank

Organization, job position

Kuban State Agrarian University
   

Web site url

Email

fedoseev417@rambler.ru


Articles count: 2

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ACCOUNTING OF COSTS ON THEIR LOCATION IN THE ENTERPRISES OF MILLING INDUSTRY UNDER CONDITIONS OF INTEGRATED USE OF RAW MATERIALS

abstract 1331709020 issue 133 pp. 215 – 239 30.11.2017 ru 199
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
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USE OF MANAGEMENT ANALYSIS IN MAKING MANAGERIAL DECISIONS IN MEAT PROCESSING INDUSTRY ENTERPRISES

abstract 1341710038 issue 134 pp. 461 – 477 29.12.2017 ru 179
The article deals with problems of using of possibilities of management analysis of production expenses due to features of production on the example of enterprises of meat processing industry. To opinions of authors, the wrong choice of the base of distribution of indirect expenses reduces the exactness of calculation of prime costing of indirect expenses of separate types of products. The authors set out a basis that at the choice of methodology of analytical calculations for the decision of managerial tasks (planning of assortment and others), it is necessary to be oriented to the rate of direct costing. Reduction of items of prime costing simplified its setting of norms, account, control and an account and improves the control of conditionally-permanent, indirect expenses. It is suggested necessarily to expect the marginal profit of separate products, because products with higher marginal profit bring in a greater contribution to forming of general income of an enterprise
.