Scientific Journal of KubSAU

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

Sigidov Yuri Ivanovich

Scholastic degree


Academic rank

professor

Honorary rank

—

Organization, job position

Kuban State Agrarian University
   

Web site url

—

Email

-


Articles count: 24

226 kb

ROLE OF ACCOUNTING AND INTERNAL CONTROL IN ENSURING ECONOMIC SAFETY OF THE COMPANY

abstract 0801206024 issue 80 pp. 299 – 317 30.06.2012 ru 1914
The article considered roles of accounting and internal control in ensuring economic safety of the company. We defined the purposes, functions and problems of these categories in aspect of ensuring economic safety of the company
195 kb

BUSINESS REPUTATION (GOODWILL) OF COMMERCIAL BANKS: THE ESSENCE, THE CLASSIFICATION AND ASSESSMENT METHODS

abstract 0821208039 issue 82 pp. 497 – 517 31.10.2012 ru 1969
In this article, the questions of the essence, the classification, the management and the methods of an assessment of business reputation (goodwill) of commercial banks and enterprises in the modern market conditions are considered
320 kb

NOBEL LAUREATES IN ECONOMICS: STATISTICAL ANALYSIS

abstract 0831209010 issue 83 pp. 95 – 114 30.11.2012 ru 1961
In the article, we present the procedure for nomination and approval of the award winners from the Swedish state-owned bank in Economic Sciences in Memory of Alfred Nobel (Nobel Prize in economics). As well as the analysis of works by winners of subjects, the patterns for the Nobel Prize, and its components are shown
266 kb

VARIOUS OPTIONS OF THE RATIO OF MODELS AND SYSTEMS OF ACCOUNTING (FINANCIAL AND ADMINISTRATIVE) AND TAX ACCOUNTS FOR TAXATION OPTIMIZATION

abstract 0891305070 issue 89 pp. 1040 – 1050 29.05.2013 ru 1475
In the article, the ways of modeling of the system of management accounting for taxation are brought and described at various options of ratio of accounting and tax accounts; various systems of formation of indicators of the tax declaration according to autonomous tax accounting and formation of indicators of the tax reporting in the system of management accounting are examined in details
237 kb

THEORY AND METHODICAL APPROACH TO FORMATION OF A SYSTEM OF MANAGEMENT ACCOUNTING FOR THE TAXATION

abstract 0891305069 issue 89 pp. 1020 – 1039 29.05.2013 ru 1512
In the article, we have considered construction concepts; we have also specified the methodical categories of management accounting for the taxation and described the administrative model of an assessment of formation of the tax reporting according to analytical data of the centers of responsibility and presented the procedures of the system analysis of informatization of the account for the taxation purposes
190 kb

MANAGEMENT ACCOUNTING OF EXPENSES: CATEGORIAL AND ANALYTICAL TOOLS, THE ROLE IN SYSTEM OF ECONOMIC DEVELOPMENT OF AGRARIAN AND INDUSTRIAL COMPLEX

abstract 0911307006 issue 91 pp. 78 – 103 30.09.2013 ru 1301
In the article we have considered the questions of definition of a place of management accounting of expenses in an organization control system. Its influence on the efficiency of preparation and adoption of administrative decisions and economic development of agrarian and industrial complex has been considered
226 kb

PLACE OF MANAGEMENT ACCOUNTING AND THE ANALYSIS IN THE ORGANIZATION CONTROL SYSTEM, AND THEIR INFLUENCE ON EFFICIENCY OF PREPARATION AND ADOPTION OF ADMINISTRATIVE DECISIONS

abstract 0911307007 issue 91 pp. 104 – 133 30.09.2013 ru 1108
In the article, we have considered the questions of definition of a place of management accounting and the analysis in an organization control system. Their influence on the efficiency of preparation and adoption of administrative decisions is considered
172 kb

CLASSIFICATION OF EXPENSES AT CALCULATION OF PRODUCT COST IN MANAGEMENT ACCOUNTING

abstract 0911307070 issue 91 pp. 991 – 1010 30.09.2013 ru 1421
In the article we have given in detail the classification of expenses at calculation of product cost in management accounting
312 kb

ESSENCE, MAIN OBJECTIVES AND FUNCTIONS OF MANAGEMENT ACCOUNTING

abstract 0911307071 issue 91 pp. 1011 – 1023 30.09.2013 ru 1720
In the article, we have given the essence of management accounting, its main objectives and functions reveals. Communications of administrative functions of accounting, production and management accounting are shown as well
171 kb

SETTINGS OF MANAGEMENT ACCOUNTING AND CONTROL OF EXPENSES IN CONSTRUCTION PRODUCTION

abstract 0971403035 issue 97 pp. 462 – 479 31.03.2014 ru 1481
This article features the peculiarities of construction production and their influence on the organization of management accounting and control. Various approaches to the theory of the accounting of expenses for quality of a product, classification of costs for quality of construction production are analyzed. The directions of statement of management accounting of expenses for quality of construction production - creation of reserves on guarantee repair, the prevention and losses from marriage, insurance of construction risks are offered
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