Name
Sigidov Yuri Ivanovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 24
In the article we have analyzed some topical historical,
political, international and legal food security aspects in
the globalization conditions
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
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)
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
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
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
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
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
In the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject
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