Scientific Journal of KubSAU

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

ABOUT THE PROBLEMS OF USING THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS AS A TOOL FOR REFORMATION OF ACCOUNTING AND REPORTING OF THE BUDGETARY SPHERE

abstract 1291705005 issue 129 pp. 62 – 67 31.05.2017 ru 340
International Financial Reporting Standards of public sector increase quality of financial statements of the organizations of a public sector that leads to more reasonable decisions in the sphere of distribution of public resources, increasing transparency and the accountability of public authorities. In the article the sense of application of IFRS public sector is characterized, the assessment of methods of the budgetary account and the conclusion about advantages and difficulties of introduction of International Financial Reporting Standards public sector are given
164 kb

ABOUT THE QUESTION OF THE REGIONAL HOUSING MARKET DEVELOPMENT SYSTEM

abstract 1191605013 issue 119 pp. 203 – 214 31.05.2016 ru 331
Theoretical aspects of the regional housing market formation are considered in the article. It is noted that the economic reform of our country has shifted to regional level of practical social tasks to ensure the population to affordable housing. Housing construction, until recently, acted as the growth driver of the entire economy. Therefore researching of the economy effect on the housing sector on effectiveness in the development of the regional socioeconomic system is very up-to-date and is in great demand. The authors present the region definition as a complex multilevel structure with its own economic environment, dynamics of development, made through part of the national economy. The article is setting goals for regional development construction housing market. With regard to the housing market, they have identified the general economic, investment, social, stimulating, informational, sanitizing, providing, backbone, space-educational and regulatory-corrective function. In addition to the aforementioned features they have included in this list and the control and regulatory function, it is designed to promote greater efficiency in the use of land for construction of housing, the balanced demand, preparation of proposals on the local residential market, coordination of other listed functions. To the specific functions they include measures to expand the market segment, the diversification of the construction business, strengthening relationships with other regional participants in the housing markets, the increasing role of the region in the economy of the country
138 kb

ABUSE OF AUTHORITY AS A THREAT TO ECONOMIC SECURITY

abstract 1241610088 issue 124 pp. 1353 – 1364 30.12.2016 ru 613
The authors of the article indicated the relevance of the research, the essence of the subject and the conditions for achieving stable existence of a market economy. The theoretical issues of economic security are considered. The threats associated with abuse of authority by audit companies and private auditors are described. The examples of fraudulent schemes in the international practice of auditing activities as well as criminal prosecution in the Russian Federation are given. The article reveals regulations on quality control audit of financial statements, both in the world - MCA â„– 220 "Quality Control Audit of Financial Statements", and in Russian - â„– 7 "Quality Control for Audit assignments", approved by the Government of the Russian Federation , September 23, 2002 N 696., as well as the Federal Law of 30.12.2008 N 307-FZ "On Auditing." The authors revealed the content of the reporting of audit firms and private auditors, they marked the distinctive features of their structure and the procedure of the preparation. The methods of improving control measures for auditing and greater economic security are specified, the priority factors that affect the life conditions of the company and the ways to achieve an efficient concept of economic security are shown
254 kb

ACCOUNTING AND CASH FLOW ANALYSIS IN THE GAS INDUSTRY

abstract 1231609134 issue 123 pp. 2007 – 2031 30.11.2016 ru 304
This article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively
323 kb

ACCOUNTING AND THE ANALYSIS OF USE OF FIXED ASSETS ON THE EXAMPLE OF ECONOMIC SUBJECTS OF A POWER COMPLEX OF THE REPUBLIC OF CRIMEA

abstract 1291705060 issue 129 pp. 820 – 842 31.05.2017 ru 595
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
487 kb

ACCOUNTING ASPECTS OF THE UNIFIED AGRICULTURAL TAX RISKS REDUCTION

abstract 1121508080 issue 112 pp. 1110 – 1122 30.10.2015 ru 900
Business risk is a result of the business operations like taxes. Concerning of the issues related to the development of a strategy functioning economic entity are becoming popular. This strategy considering the law brings to optimizing the value of the tax payments of the organization and reduces the risk of tax risks. In this situation, a special role should be given to the orientation of the accounting system for the risk of economic activity in the development of accounting and organizational aspects that ensure the formation of the tax base for various taxes, and use the special taxation regime. The system of risk-based accounting consists of risk-based accounting policy for taxation regime, verification of the rights of using UAT, foundation of deferred taxes, revision of tax risks which are based on public criteria of tax offenses, the method of distribution incomes and expenses between different taxation regimes, monitoring an agricultural production, the inspection of tax errors
155 kb

ACCOUNTING ETHNO-PSYCHOLOGICAL FEATURES IN PERSONNEL MANAGEMENT

abstract 1071503074 issue 107 pp. 1116 – 1130 31.03.2015 ru 891
The article presents the analysis of theoretical and empirical results of the study of ethno-psychological peculiarities of representatives of the two ethnic groups. The results were given for comparative analysis and the semantic value sphere of personality, peculiarities of structuring experience. The research is more applied in nature and allows to optimize the structure of personnel motivation and optimal balance of formal and informal elements of the activity in interaction with employees from a practical point of view. In the study we have used data obtained on the respondents residing in the territory of the Krasnodar region and the Republic of Adyghea
227 kb

ACCOUNTING OF COSTS ON THEIR LOCATION IN THE ENTERPRISES OF MILLING INDUSTRY UNDER CONDITIONS OF INTEGRATED USE OF RAW MATERIALS

abstract 1331709020 issue 133 pp. 215 – 239 30.11.2017 ru 470
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
144 kb

ACCOUNTING OF DEFERRED TAXES OF TRANSACTIONS WITH PRODUCTION INVENTORIES

abstract 1011407068 issue 101 pp. 1065 – 1077 30.09.2014 ru 1524
On the example of milk-processing organizations the causes of differences in the amount of income and expenses in the accounting of inventories are found out and presented. Implementation of the proposed recommendations will help effectively to design the connection between the systems of bookkeeping and tax accounting depending on the motivation of economic entities
171 kb

ACCOUNTING OF DIRECT COSTS IN THE COMPOSITION OF THE COST OF THE ACCOMPLISHMENT OF THE WORKS PROVIDED IN CONSTRUCTION COMPANIES

abstract 1311707017 issue 131 pp. 178 – 190 29.09.2017 ru 303
In this article, the issue of accounting for direct costs as part of the cost of construction works and services are considered, a characteristic is given to each of the methods presented in the work, and calculations are made on the basis of accounting data at LLC MontazhTechStroy. In the course of the analysis, positive and negative features of methods for writing off materially production costs within the research organization were revealed, conclusions were drawn in accordance with which proposals were made to rationalize the management accounting of the economic entity with respect to methods for writing off direct costs for the cost of finished goods (works, services)
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