Scientific Journal of KubSAU

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

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

Today we have timely and relevant qualitative assessment of the financial condition and prospects of agricultural organizations. The existing methods and techniques do not meet the criteria of reliability and timeliness of analytical information for organizations of agricultural sectors of the economy due to the unsuitability of the specifics of the industry analyzed organizations

In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject

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

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

Depreciation is the many-sided complex concept affecting many aspects of activity of business structures. The correct calculation of depreciation is necessary for obtaining full and objective information on reproduction process in the organization. With more detailed consideration of a question of charge of depreciation in developed with - temporary conditions, it is necessary to consider development of depreciation in the context of development of national schools of accounting. In this article, historical aspects of development of depreciation are investigated. The retrospective of concept and methods of charge of depreciation is represented, beginning from the XIV century worldwide. Various points of view on methods of charge of depreciation of such scientists, as V. Armuzzi, Zh.G. Kursel-Senel, Ya.V. Sokolov, Zh.B. Dyumarshe, D. S. Lewis, O. Shmalenbakh, A.P. Rudanovsky, A.K. Roshchakhovsky, etc. are considered. It is specified that the concept of depreciation was known to accountants of early Christian Rome. Gradually there was a change of approach to interpretation of the concept "depreciation". Within the French school allocated concept of broad and narrow depreciation, two options of a covering of depreciation expenses were offered, research of influence of fiscal policy on depreciation was conducted. The German school connected charge of depreciation with depreciation of property and need of formation of a sinking fund. Within maneuvers of Anglo-American school considered that depreciation has to be charged at the expense of profit in the sum only approximately equal to wear. Within domestic scientific thought, two main schools adhering to various opinions were allocated. For elaboration of uniform approach during the Soviet period in accounting there were accounts "Sinking fund", "Depreciation of fixed assets" that allowed to track a special-purpose character of use of a sinking fund. That is not true for operating book of accounts

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

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

The article deals with system organization aspects of automatized consolidated managerial accounting. The organization is based on the specification and accounting efficiency, i.e. special accounting source documents, which provide the formation of complete and authentic information in the main production (animal breeding)