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
Export of the food production is undoubtedly one of the
most important strategic problems of Russia. The
agricultural capacity of our country allows it not only to
be fully self-sufficient in terms of food but also turns it
into the leading exporter of foodstuffs in the world. The
solution of this task requires the effective solution of
many problems such as bringing the food industries to a
new higher technical and technological level, the
creation of the export infrastructure and mechanisms of
the financial support to food producers. The fulfilling of
the export potential of the domestic agrarian and
industrial complex will not only help Russian economy
to find the faster way out of the crisis but also will let
our country play a major role in the international food
trade and, respectively, in the struggle against hunger in
the poorest countries of the world. In this article, the
essence and the structure of the Russian agricultural
export are considered. The three scenarios of the export
development (pessimistic, realistic and optimistic) and
the conditions of their realization are analyzed. The
analysis of the main indicators characterizing the
current economic state of the agricultural production
export is carried out. Based on the drawn conclusions,
we have offered the ways of the solution of the given
problem
Contradictory processes of transformation of market relations makes for a fresh look at the problems of formation and development of favorable business environment, serving as a catalyst for the effective functioning of the business sector. During the years of reform, transformations in the domestic economy has developed a full-fledged business sector, but the modern period is characterized by the search for new forms, methods and conditions for its further development, most of which forms a favorable business environment. A necessary condition for effective development of the business environment at the regional level it is monitored on the basis of complex quantitative and qualitative indicators. In this regard, it is increasing the relevance methodological developments in the assessment of the level of development of favorable business environment. The article suggests a methodical approach to the assessment of the business environment, which served as the basis of multi-criteria evaluation of a combination of factors affecting the business climate in the region. As a productive indicator is proposed to use the comfort factor of doing business. The main stage of the methodology is the formation of expert groups in the field of entrepreneurship and the definition of competence of each expert. The result is a matrix of criteria five indicators to assess factors influencing the business environment. Based on the assessment of the business environment of Stavropol territory is divided into five typological groups, characterizing district municipalities: areas with a very high level of development of the business environment, areas with high level of development, areas with a moderate level of development of the business environment, with low level areas with a very low level of development of the business environment.
Thus, the developed approaches to the assessment of the level of development of the business climate, will allow to justify the participation of entrepreneurial structures in various regional programmes of support and development of entrepreneurship
The article explores the problems of improving the efficiency of supply and sales activities of agricultural producers; the set of events to improve the efficiency of supply and sales activities is presented by three main groups, the first of which is associated with the development of infrastructure support (it extends the opportunities of economic entities by selecting the best channels and timing of the implementation of the production and acquirement of resources), the second is associated with the development of the sale and supply cooperatives (it allows you to consolidate your interests, to minimize distribution costs and provides more favorable conditions of realization of production and purchase of material resources), the third is associated with the increase of management efficiency of supply and sales activities (it ensures the growth of efficiency and quality of the most adopted managerial decisions, minimizes risks and mistakes in the choice of behavior model an economic entity on the market) it justifies the thesis that the increase in the efficiency of the supply and sale activities at the economic entity level resulted from the development of information system management, eventually, will bring additional direct and indirect economic benefits is justified, the methodology of the basis of optimal logistics centers' network that implements potato storage and pre-sale preparation functions, which at the first stage involves defining the volume of commercial potato in terms of districts, at the second stage - justifying potentially advantageous placement of logistics centers taking into account the location of transport hubs and the production volume of potato in the surrounding areas, at the third stage - working out of the economic and mathematical model for optimization of logistics centers taking into account the different level of security requirements storages while minimizing traffic volumes of potatoes put in storage
This article covers the qualitative difference between
small, middle and large oil and gas business
companies. Difficulties are shown while transferring
from small into big business. Special methods of
technology adaptation in oil and gas management are
given when transferring from small into big business.
The adaptation managing technological methods are
defined in oil and gas enterprises while transferring
ftom small into big business. The main problem in this
case is the absence of adequate mechanisms of
management efficiency. Such mechanisms would
show quite exactly the role of each of the subjects of
corporate relations and would form effective
communications, state definite managing tasks,
produce a definite control of their realization,
connecting them with the system of encouragement
and motivation. While transferring from small and
medium into big business in oil and gas industry the
struggle inside of the corporation strengthens for the
influence over the finical aspects. This general
struggle should be transformed into in cooperation and
general development of the corporation, management
and owners of the company. In this sphere most of
modern researches are fixed on the adaptation of
foreign methods, technologies of management to
problems of Russian oil and gas companies. For
solving this problem it is necessary to work out quite a
different approach which will be based not on copying
positive forms of relations but on formation conditions
for a new type of Russian corporative management
with economic, historical and social specialties of the
national management
The article proposes a solution to one of the problems
of small business, which is creation of a part of the
software of management of information system
efficiency for small processing enterprises of AIC.
The fact is, that currently, there are almost no
information systems to support small business. All
known information systems have approximately the
same list of automated functions, covering the
accounting phase, and sometimes phase of analysis.
Practically, not affected by the evaluation function of
the economic situation, prediction, planning and
regulation. The proposed mathematical model has
been developed on the basis of the creation of
streaming schemes of one-product processing
enterprises of agroindustrial complex and
mathematical description of the proceeding financial
and material flows
The article analyzes the role that the recruitment
system plays in the formation of human capital and its
value within the modern Russian company. The article
provides the procedure to evaluate the recruitment
efficiency according to the human capital value in
dynamics. The main principles of efficient recruitment
as an essential part of SHRM are also stated. It is
actually the recruitment system that provides any
organization with staff of a required quality and
quantity. In prospect the recruited staff has to be
developed and trained by the company to fulfill its
needs in the best way that helps to raise the value of
the organizational human capital. It is the efficient
recruiting that lays the foundation for this value
formation. The article compares the human capital
value dynamics in companies with efficient and
insufficient recruitment procedures. Essential aspects
of Russian labor market are taken into account as well
Sustainability of enterprises plays an important role in the economic and social life of all industrially developed countries. Despite numerous publications devoted to the analysis of the sustainability of organizations, there are still ambiguous approaches to the methods of analysis for different authors. In addition, for companies of different industries, forms of ownership, geographically located in different regions of the border, the methods and indicators for assessing sustainability can vary considerably. In this connection, there is a need to develop a decision support system that would allow the most efficient assessment of the sustainability of the largest possible range of enterprises, with the possibility of adjusting and flexibly tuning as many parameters as possible. The article describes the architecture and algorithm of the DSS, which implements the following model of initial data generation in its functional; Model of formation of a tree-like structure of groups of indicators on the basis of which the stability is assessed; Model for specifying the fuzzy sets belonging to the recommended values of the indicators; Model for calculating the values of groups of indicators and their fuzzy estimates; The model of graphical interpretation of the organization's sustainability assessment. The developed system was tested on the basis of the company called Antey LLC
Today, in the conditions of import substitution, the
question of increase of cost efficiency of use of land
resources with ensuring their rational use especially
is particularly acute. One of priority problems of
effective management of land resources is transition
to a steady economic system, which has to provide
optimum balance of consumption and reproduction
of natural resources. In the article, we have assessed
the current status of the land fund of the Republic of
Adygea. On the basis of the retrospective analysis a
number of the main problems which are not providing
rational use of lands is revealed. Need of work
on planning and the organization of rational use of
the lands of Adygea is proved. It is offered to develop
the target program for a sustainable development
of agrarian capacity of the region, which will be performed,
with quality control of land use and the organization
of technical, economic actions for reproduction
of land resources in the territory of the region.
In this context implementation of land management
works on planning and the organization of
rational use and protection of lands has to have positive
influence on elimination of negative effects of
use of land resources of the Republic of Adygea
The actuality of ecological issues was realized about
50 years ago. The highlight of the ecological
movement to protect the environment has been, in
our estimation, the United Nations Conference on
Environment and Development (Rio de Janeiro,
1992), which adopted the concept of sustainable
development. After 1992 the interest in ecology of
broad masses was decreased slightly, although the
environmental problems are not only remained, but
appeared to a greater extent. However, now there is
a legal basis for their decisions. Particularly,
enterprises must have a certified environmental
management system; otherwise they will be unable
to compete in international markets. Awareness by
humanity of need for environmental protection has
led, in particular, to the deployment of scientific
research in the field of ecological safety studies.
Therefore, we have found that it is necessary and
useful to report about the research of our team on
this subject. Ecological security issues are highly
relevant to the energy sector, in particular for gas
enterprises. As an example of the new scientific
results we discuss the innovative approach to the
disposal of drilling waste. The basic idea - the use of
underground non-enveloped tanks in permafrost soil
for disposal of drilling waste. Permafrost is typically
a negative impact on economic development, but in
this situation it is the determining factor for a
positive role, enabling lower costs to ensure
ecological safety and, consequently, improve the
competitiveness of domestic enterprises in the
global gas market. This article is devoted to methods
of dumping drilling waste and the problems that
arise in their burial place. We discuss various
methods of waste disposal, their advantages and disadvantages, as well as the impact on the
environment