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 level of competitiveness of the agricultural
sector depends on the effective implementation of
the import substitution policy and food security in
the region in which all categories of the population
at any one time must have physical and economic
opportunities needed to get enough and safe food
for an active, full and healthy life. In this context,
the problem of increasing the competitiveness of
regional agriculture in the new economic environment
is relevant. Competitiveness characterizes the
concentrated expression of the totality of possibilities
of managing subjects of agriculture produce
and to bring the products (goods, works, services)
to the consumer. Solving the problem of increasing
the competitiveness of regional agriculture is closely
linked to an increase in the effectiveness of the
quality management of products, increasing profitability
of production, improving the system of state
regulation of the agrarian sector of the economy.
Principles of creation of an effective mechanism of
state regulation and support the competitiveness of
the agro-industrial complex include: agro-industrial
protectionism; program-targeted regulation and
maintenance of the guaranteed state support for
agribusiness; efficient use of resources. The priority
areas to ensure the competitiveness of regional
agriculture are: to create conditions for the development
of innovation and investment environment,
the improvement of financial and economic state of
the industry and agribusiness organizations, improvement
of state support of the agrarian sector
mechanisms
Agriculture has a special place in the country’s economy,
as it produces food and responds for economic
security of the country. The changes in the conditions
of continuously transforming Russia's market economy
demand from the leaders of agricultural organizations
to implement new, innovative ways and approaches to
technologies and mechanisms of financial management
in the strategy of agriculture. This article dwells on the
concept of financial management; it proves the importance
of developing new forms and possible methods
of financial management; it states the reasons for
lack of effective financial management in the agricultural
enterprises; it also identifies a number of factors
that affect the financial flows within agricultural enterprises;
it briefly reviews the current situation in Russian
agriculture; it specifies the main areas that should
be solved by a system of effective financial management
that all in all will formulate the directions and
recommendations for improving the financial management
of agricultural enterprises of Russia and, accordingly,
increase the competitive advantages of the
industry. To improve the effectiveness of the financial
management of agricultural enterprises of Russia in
general, as well as in the investment sphere of their
activity is necessary to carry out a number of
measures, namely: use of specific methods of financial
management in determining the results of financial and
economic activity of enterprises of the sector agribusiness;
expect possible outcomes when choosing investment
object; constitute capital budget for all possible
options to financial management; conduct regular
economic assessment and ranking of options for cash
management businesses, in order to select the most
appropriate, beneficial and cost-effective type of financial
management for owners and other investors;
take into account the effect of financial leverage when
considering financial management and investment
activities
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
Market transformations have been continuing for
more than twenty years in our country, and categories
of accounting disciplines are still not structured. This
leads to difficulties in unified understanding of most
important indicators. These issues are devoted to
research in the sphere of essentially-linguistic paradigm,
that reflects relationship of linguistics and accounting.
Essentially-linguistic paradigm works with
the titles of concepts and their essential content. In
this article, some categories of financial and management
accounting illustrate the basic provisions of
the paradigm. Attention is paid to such concepts as
depreciation and amortization (financial accounting),
management accounting and controlling (accounting
systems, formed for making management decisions).
There is a profit margin generated in the accrual
method (financial accounting system) and cash basis
(management accounting system) within the framework
of practical implementation of essentiallylinguistic
paradigm. Accounts’ correspondences are
described for reflection of these indicators in accounts.
Marginal income reflects using double entry;
contribution reflects using of off-balance accounts.
There are conclusion about the crucial role of essentially-linguistic
paradigm in the process of decisionmaking
The article presents the results of the marketing
research of consumers and consumer preferences
that affect the formation of the market of poultry
products in the Krasnodar region. We have shown a
composition of market participants of poultry
products: agricultural organizations, private
households, small farms; trade and procurement
enterprises and their associations, consumers'
organizations; processing plants; enterprises and
organizations of industrial infrastructure
(production and technical, combined feed, transport,
construction, and others); organization of the
market infrastructure (credit, marketing audit,
insurance, wholesale and retail, information and
commercial centers, exchanges, wholesale markets,
other forming distribution and logistics system).
Using the results of market segmentation,
companies can choose the strategy of marketing to
different segments of the market (the choice
between a differentiated approach to the segment
and to the adaptation of products to each of them
and one for global sales, taking into account the
needs of all segments), or focus only on any
particular segment. Segment structure of the market
of poultry products is a division of the demand
segment of the domestic market; at the same time,
the sectors of the market dictate poultry enterprises
how to prioritize areas of their activities.
Competitive advantages of poultry organizations
appear in the case of presenting customers high
requirements for poultry products. We characterize
the approaches to the choice for the producers on
their own market niche
Process of crediting has productive and consumer
character, and expresses the movement of the
commodity and monetary capital in his continuous
circulation. The productive form of the credit is
connected with features of use of the received
financial resources in production for the purpose of
obtaining again created consumer cost. The article
describes the methods and forms of mortgage
lending in the system of financial and credit relations
and their impact on reproductive processes of social
development. The authors have proved that
realization of housing policy of the state has to
combine the principles of the budgetary financing
and regulation of market processes of the relations of
distribution and redistribution of the loan capital.
Thus, a significant place in the financial relations has
been taken by a mortgage loan, which requires longterm
and cheap financial resources at an acceptable
cost for its development
Trends in economic growth and the active inclusion of
Russia in the global dynamic processes require a sharp
increase of its competitiveness on the world stage, the
growth of production and consumption culture, which
in its turn sets the task of raising the quality and
education efficiency to a new level, corresponding to
the scale of problems. In the article the ways of
improving the education management system, allowing
not only to identify new approaches, but also to look at
the problems of the industry in a completely different
way are analyzed. The article presented by the authors
is based on the modern conception of education
potential that should be fully used for consolidation of
the society, the preservation of a single socio-cultural
space of the country, overcoming ethnic tensions and
social conflicts on the basis of the priority of individual
rights and equality of national cultures and different
faiths, limit of social inequality. The authors consider
education as one of the largest areas of the world
economy and one of the fastest growing sectors
This article discusses the comparative analysis of
the total cost accounting system and direct costing.
There is a need of using the cash method in management
accounting, its use in the calculation of
one of the most important economic categories -
marginal income. Correspondences of accounts
reflecting the formation of marginal income by cash
method and accrual method have been developed.
Changes of the Regulations of Chart of Accounts
using (especially accounts: 92 "Marginal profit
(loss)" and 99 "Gains and losses") are given. There
are the cash method effect to the break-even analysis
formulas and decision-making rules in the short
term. The developed methods are tested on digital
material of Ltd. "The first construction company" in
Krasnodar and Ltd. "Signal" and "Promzhilstroy" in
Timashevsk. It is concluded that the application of
the cash method allows obtaining more figures that
are reliable. Cash method contributes to make reasonable
management decisions. The increasing
complexity of economic reality makes very different
demands on the organization management and
its information support. It is necessary to review the
terminology used, to assess its compliance with the
spectrum of tasks, and adapt categorical apparatus
to the needs of modern management systems
The article is devoted to the development and improvement
of the sanatorium complex in Gelendzhik.
This resort complex is the crown jewel of the Krasnodar
region. It is an integral part of the state policy
and is included in the Russian Federation’s health
system. In general, all the links in the health resort
system in the sphere of health resort business in Russia
should be considered, from the central establishment
to municipal sanatorium. On this basis, in the
given article we show the investment project on improvement
of sanatorium activity, by construction of
small movie theater which will support the 3D format
is submitted, and also for increase of level of visitors
at movie theater will broadcast football matches,
hockey, etc. The done calculations have shown that
this project is profitable and will pay off in 2017 as it
has very high margin of safety, also the project possesses
low sensitivity to change of such parameter as
the cost of investments. Thus it is possible to draw a
conclusion that introduction of this project will increase
investment appeal of this territory