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
   

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Articles count: 24

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174 kb

INTERNATIONAL HISTORY AND POLITICAL ANALYSIS OF FOOD SECURITY IN THE GLOBALIZATION

abstract 0981404061 issue 98 pp. 826 – 843 30.04.2014 ru 1225
In the article we have analyzed some topical historical, political, international and legal food security aspects in the globalization conditions
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 1281
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
139 kb

MODERNIZATION OF ACCOUNTING ORGANIZATION MANAGEMENT IN ANIMAL BREEDING

abstract 0991405026 issue 99 pp. 395 – 406 30.05.2014 ru 1203
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)
320 kb

NOBEL LAUREATES IN ECONOMICS: STATISTICAL ANALYSIS

abstract 0831209010 issue 83 pp. 95 – 114 30.11.2012 ru 1917
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
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 1092
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
325 kb

RETROSPECTIVE VIEW OF DEPRECIATION AS AN ECONOMIC CATEGORY

abstract 1171603066 issue 117 pp. 1032 – 1048 31.03.2016 ru 422
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
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 1887
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
171 kb

SETTINGS OF MANAGEMENT ACCOUNTING AND CONTROL OF EXPENSES IN CONSTRUCTION PRODUCTION

abstract 0971403035 issue 97 pp. 462 – 479 31.03.2014 ru 1459
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
208 kb

THE HISTORICAL AND SOCIAL ANALYSIS OF PLACEMENT AND SPECIALIZATION OF AGRICULTURAL PRODUCTION IN TERRITORIAL BORDERS OF THE SUBJECT

abstract 1041410025 issue 104 pp. 333 – 354 30.12.2014 ru 1052
In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject
155 kb

THEORETICAL AND METHODOLOGICAL BASIS OF THE RATING AND DISCRIMINANT ANALYSIS OF ORGANIZATIONS FINANCIAL CONDITION

abstract 0981404104 issue 98 pp. 1462 – 1473 30.04.2014 ru 1227
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
.