Scientific Journal of KubSAU

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

FEASIBILITY OF ACCOUNTING IN THE «DIRECT-COSTING» SYSTEM IN ASTC «RIS» ORGANIZATION IN TAKHTAMUKAYSKY DISTRICT OF ADYGEYA

abstract 1301706004 issue 130 pp. 80 – 93 30.06.2017 ru 37
The expediency of the «direct-costing» system in Russian organizations as a whole is considered in the article, as well as the necessity of using direct-costing in the organization of the ASTC «RIS» with rice production and sale as main activity. The advantages and disadvantages of using this system in the context of the analysis of the ASTC «RIS» activities are considered; the essence of the system «direct costing» is revealed. Besides, the authors have extended the need of presenting the cost accounting organization characteristics in general and its comparison with methods of accounting in the use of «direct-costing». The necessity of the introduction of this system in accounting organization in the Russian organizations is proved. With this aim, an analysis was conducted of rice prime cost changes using the system of «directcosting»; the authors have determined the break-even point, selling price and provisory profitability. All the performance indicators of the organization show the need for the introduction of «direct-costing» system in ASTC «RIS». Considering the possibility of implementing the «direct-costing» system in parallel with the traditional cost accounting system, the authors give characteristics to operations management and selling profitability, that allows to be more responsive to market conditions in pricing and to assess the contribution of each division in the organization of ASTC «RIS» in general, aimed at improving the efficiency of rice production
204 kb

CONCEPTUAL FOUNDATIONS FORMATION OF INFORMATION SECURITY SYSTEM FOR A PRODUCTION ENTERPRISE

abstract 1301706007 issue 130 pp. 107 – 127 30.06.2017 ru 42
In connection with the informatization of production, scientific-technical, social and public activities, the emergence of the digital economy, there is a need to protect effectively sensitive and confidential data. The solution to the problem of creation of system of information security becomes particularly relevant and significant, since with the advent of complex automated information systems significantly increased the quantity of information stored in the computing device, in single databases have become integrated information for various purposes, greatly expanded the number of users having access to the information resources of the enterprise. In the article, we have proposed and scientifically based conceptual foundation and principles of construction of modern system of protecting information files to manufacturing enterprises, which constitute commercial secret, from damage and unauthorized access. We have identified the information that requires protection from competitors and intruders, identified infrastructure their protection and the mechanisms for their own reliable operation of protective systems. It is shown that the objects to be protected from potential internal and external threats and illegal acts are staff, material, financial and intellectual resources, means and systems of informatization and protection of all types of resources. The basic principles of information security production of the enterprise are the mutual responsibility of management and staff, legitimacy, cooperation with law enforcement bodies, maintenance of optimum balance of interests of the company and the individual
172 kb

PROBLEMS AND PROSPECTS OF USING INFORMATION TECHNOLOGIES IN ACCOUNTING AUTOMATION

abstract 1301706009 issue 130 pp. 139 – 154 30.06.2017 ru 47
The issues of advanced information technologies in accounting are considered in the article. Some particular features of the Russian automated accounting are revealed and the methodology of ITbased management is demonstrated. The classification of the software products applied for accounting automation is made as well as the rating of the most common programs for IT-based management in Russia is provided. Major strengths and weaknesses of ITsecurity in accounting system are given. The problems of management activity automation during the period of transition to the international standards are considered, among them consideration of time value of money. The assessment of modern automated accounting system in the Russian economy made by well-known scientists is given. Special attention is paid to remote hardware and program resources while solving the problems of IT-based management. The author of the article also considers the problems of application prospects in accounting in self-developing expert systems based on competitive software products. Some particular problems of information security posing threat to the application in information technologies in management are presented. In addition to all this, the practical experience and a high standard of professionalism of an accountant are presented
210 kb

MANAGEMENT OF DEVELOPMENT OF REGIONAL ECONOMY AND TERRITORY: ANALYSIS OF INTERACTION OF LEVELS AND BRANCHES OF THE POWER

abstract 1301706011 issue 130 pp. 173 – 191 30.06.2017 ru 11
Solutions of a complex task of the analysis and assessment of efficiency of interaction of levels and branches of the government intended to provide successful development of regional economy, economy of the separate territory, SEZ are proposed. The task selection is justified based on the results of the analysis of trends, theoretical framework and practices of development management of regional economy and territory. In the study, special attention is paid to the creation and development of special economic zones (SEZ). Proposals and recommendations for improving the tools to control the development of regional economy and economy of certain areas, including a SEZ and to evaluate the effectiveness and efficiency of the interaction between levels and branches of government involved in the creation and implementation of projects of the SEZ are developed. It is shown that the use of the developed recommendations improves the prospects for successful development of territories and increases the effectiveness of management of regional economy and development of the SEZ
169 kb

“ACCOUNTANT” PROFESSIONAL STANDARD: PROBLEMS OF APPLICATION AND WAYS OF SOLUTIONS

abstract 1301706031 issue 130 pp. 405 – 420 30.06.2017 ru 21
Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
128 kb

ECONOMIC GROWTH IN THE KRASNODAR REGION

abstract 1301706034 issue 130 pp. 459 – 468 30.06.2017 ru 7
The article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years
227 kb

SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS

abstract 1301706036 issue 130 pp. 480 – 495 30.06.2017 ru 11
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
453 kb

DATA ANALYSIS OF THE SUGAR SUBCOMPLEX WITH APPLICATION OF THE WAVELET TRANSFORM (PART 2 – DISCRETE WAVELET TRANSFORM)

abstract 1301706037 issue 130 pp. 496 – 509 30.06.2017 ru 9
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multiresolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of the sugar subcomplex in the agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform is proposed
152 kb

FAIR VALUE OF PROPERTY, PLANT AND EQUIPMENT OF THE ORGANIZATION ACCORDING TO IFRS

abstract 1301706040 issue 130 pp. 554 – 566 30.06.2017 ru 10
For national financial accounting, fair value is really a problem. The reasons for that are various. First, there is an opinion that assessment procedure is not accounting "case", we have appraisers for that. The entities do not hurry to estimate fair value independently not to violate the law on assessment. They do not do it for the reason that transition from estimates on original cost to estimates is at fair value quite reasonable and we accept from the point of view of improvement of quality characteristics of the reporting, and here the return transition is rather complicated, even, one may say, is impracticable. Often, estimates at fair value are considered as the instrument of a fraud, a manipulation financial results and the financial reporting in general. Besides, use of estimates at fair value increases expenses on creation of the financial reporting that not every entity is able to afford in the conditions of national business. Use of fair value can significantly influence indicators of activities of the entities, and not always positively. In addition, certainly, assessment at fair value is a professional judgment for which in most cases nobody wants to bear responsibility. Nevertheless, as we are headed for IFRS, we shall promote overcoming difficulties of use of fair value for the purpose of creation of IFRS reporting. There is a popular belief that the IFRS reporting are constructed on fair value. To some extent, this is true, but fair value is a multidimensional concept. For example, historical cost value of the asset purchased for money for date of transaction can be "fair" cost. The "fair" cost of the current receivables corresponding to recognition criteria an asset is the amount of its settlement. The "fair" cost of the obtained bank loan is the current (amortized) liability size for date of the financial reporting. However, this view of fair value is represented narrow-minded and can be sufficient unless for general idea about IFRS - the reporting, but cannot be used in the professional environment
283 kb

THE DEVELOPMENT AND MANAGEMENT DECISION-MAKING

abstract 1301706041 issue 130 pp. 567 – 597 30.06.2017 ru 11
The article is devoted to discussion of modern views on management decisions. We have released several bulk textbooks on the theory of decision-making. This article discusses several key aspects of this theory: a comparison of approaches to decisionmaking, the pitfalls of voting, and the methodology of decision-making, management responsibility. We have considered a simple example of a problem of decision-making in the management of the organization: selection a model of a new car to run into a series. Criteria for making a decision, which put forward by the four experts-theorists, contradicted each other. The Board of Directors decided to issue a vote. We have considered the "reefs" of voting. In the production and realization of administrative decisions we distinguish four levels. The first and most important level, which determine the success or failure of administrative activity is methodological. We discuss the levels of production and realization of administrative decisions. We give some examples where methodological errors lead to wrong management decisions. For example, a call to "maximum profit at the lowest cost" is quite common in the speeches and orders of a general nature. However, it is mistaken. Practice of development, adoption and implementation of solutions is based on a few basic concepts: Who makes the decisions? The procedure for preparation of the solution (the regulations). Objectives. Resources. The risks and uncertainties. Criteria for estimating decisions. The manager has his responsibility for the decisions taken. Volition of manager - the basis of management
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