There is one evaluation of the criteria of the modern reporting quality of financial results of agricultural organizations in this issue. Several suggestions to improve it and increase its usefulness to users were made
This article is devoted to the evolution of elements of
methodology of controlling. Management problems decision of which requires attraction of creative potential of controlling are discussed
In this article the author's approach to consideration of the factors influencing innovative activity of managing subjects is presented. Innovations, as one of the major factors, are presented.
This article considers group of factors influencing the process of savings and accumulating of the population as well as the motivation of the population’s behavior alongside the process of savings. It also looks into the result of consumer’s choice between the process of saving and the momentary decision of his/her desires by receiving the consumer credit
THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
The formation of accounting policies for internal
management purposes plays an important role in the
modern world. It allows choosing the most suitable
way of calculation of the cost, to ensure control of the
movement of resources and optimize costs. The aim of
the research is to develop a cost accounting section and
a fragment of the organizational and technical
accounting policies section for internal management
purposes. In the course of the research we have been
justified by the basic elements of organizational and
technical section of accounting policy. The
introduction of elements presented in this work can
improve the effectiveness of management accounting
system functioning through the distribution of duties
and responsibilities for its organization and
management. The authors propose a reflection of the
listing of the automation software used cost accounting
software with the options that reveals the technical
section of the organization of management accounting
system. The developed classification of the main types
of regulatory documents (legal and reference
documents, the provisions on sections accounting or
managerial tasks, instructions for the regulation of
individual transactions in management accounting) and
the way of reflection in order on approval of
accounting policy of the organization contribute to
building an optimal document system within the
economic entity. In order to reduce the time to build a
classification of costs in the article it is recommended
to synchronize the expenses from the article directory
in accounting. This will optimize the work of
management accounting system and establish a link
with this system accounting. Using the developed
coding system will lead to greater analytic,
completeness and transparency of management accounting. Thus, we have substantiated and disclosed
the practical and the theoretical significance of the
introduction of the cost accounting system developed
in the activities of economic entities
The article presents the material on the market uncertainty of the business environment in Russia, it requires in-depth analysis of the processes in the external and internal environment of the organization. Subjects of different organizational - legal forms are in constantly changing conditions of the business climate
The problems of the increase of the economic stability of specialized fruit-growing organizations of the Krasnodar region are considered in the article. The analysis of the condition of the branch showed that for the last years the natural-climatic conditions lead to the frost-killing of stone fruit-tree gardens more stably and allow obtaining only the gross yields of large fruits. The total area under large fruit gardens in the region for the last five years has changed slightly and makes up 17896 ha in 2013. At present time in the Krasnodar region only 58 agricultural organizations have their own gardens and 13 of them are highly specialized enterprises with the share of gain from sales of fruits in 78%. However, the narrow specialization of farms increases the risk of obtaining of losses and the initiation of financial problems under unfavorable weather conditions. To obtain the stable high financial results is necessary to get the optimal combination of different branches and types of produce allowing the minimization the production risks. The emerged tendencies of the branch’s development, currency fluctuations and the prohibition of the import of agricultural produce from the countries of the EU permit to assess the perspectives of horticulture’s development in the region optimistically. In the article there were given the recommendations to obtain the stable development of the branch. There was marked the necessity of the maintenance of optimal correlations of branches and types of produce in specialized organizations, the application of modern agro-technological arrangements for obtaining of stable fruit yields, the necessity of state support as subsidies for the laying and the maintenance of gardens and in the creation of structures providing the guaranteed produce sales as well
The features of the process of functioning, development
and regulation of agricultural growth of small
agrarian farming forms (SAFF) with the participation
of the state are discussed. It is noted that systematization
of features of small agricultural farms plays a
big role in the increasing of economic efficiency and
state regulation. It is said that in certain circumstances,
the same features can have both positive and negative,
problematic impact, so the authors conducted
their separate classification. They consider a great
influence of SAFF on local development, rural employment,
tax and social preferences, opportunities
of cooperation, low costs and risks to create new
jobs, informal management, combining the functions
of manager and owner in one person, a high sensitivity
to government regulation, protection of the population
from the local monopoly of employers, selfdevelopment,
responsibility, self-defense from external
factors, and others to be positive. But SAFF
work in the environment of perfect competition in
the absence of market power, low, often only declared
security, an underdeveloped industrial infrastructure
of small farms, a high probability of unauthorized
interference from shadow entities, supervisory
bodies, local bureaucracy, institutional limitations
in the access to information, counseling material
and financial resources, low mobility, small size of
economy, high dependence on local conditions, capacity
of local raw material and consumer market,
limited distribution channels, permanent market volatility,
distrust of the practice of production and consumer
cooperatives, the scarcity of capital, problematic
accessibility to financial instruments, the high
cost of credit, low legitimacy, the credibility of the
decisions of the local bureaucracy is considered to be negative
The article presents the main results of a comprehensive analysis of the specific features of functioning and contemporary issues of development of Russian dairy subcomplex. Specific features of the
process of specialization of a dairy subcomplex which should be considered in the course of strategic management of the enterprises of this type of economic activity are presented
In the article we describe the created automated software complex called “Financial expert”, adapted to the environment of 1C: Enterprise 8.3. This system is intended for a complex assessment of a financial and economic condition of companies of the construction branch on the basis of integration of diverse methods, such as probabilistic, fuzzy-production and neural. This program has no analogs in the Russian Federation and allows creating effective and adequate system of an assessment of a financial and economic condition of companies of the construction branch of the Krasnodar region. The software complex of "Financial Expert" has such opportunities as the analysis of a financial and economic condition of the enterprises of the construction branch with the help of: the cluster analysis, discriminant and regression models proposed in the thesis, as well as classic models: Fullman, Springeyt, the 2nd factorial, Taffler and Altman's model adapted for Russia; complex assessment of a condition of the construction enterprises by the analysis of quantitative and qualitative characteristics using fuzzy logic systems, including original structure and base of rules of fuzzy inference; an assessment of a financial and economic condition of the construction enterprises by means of neural networks. The software complex allows carrying out the comparative analysis of the models stated above at an assessment of a financial and economic condition of the particular company in the construction branch