This article reveals the essence and importance of accounting
documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are
encouraged to use the weighted and substantiated by the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
The article examines the issues of formation of vertically and horizontally integrated structures of management. It also presents the procedure of formation of the regional cluster structures, as well as the proposed mechanism of its functional interaction
The article deals with the study of the theoretical and methodological approaches of the creation of competitive strategies in the retail market of banking products and services; of specific features of competition in this market; of essence, nature, objects and factors of competition, the bank’s competitiveness at macro and micro levels. There were found structural and logical relationships that reflect the interaction of the main elements and parameters of micro and macro environment in determining the competitiveness of a commercial bank in the article. On the basis of different interpretations on the concept of «strategy», analysis theory and methodology of banking strategic management of B. Karloff, M. Porter, G. Hamel, classification strategies the authors argue that the development of competitive strategy of bank with the aim of forming its financial behavior promotes the formation of a favorable institutional environment and business climate. The authors of this article have concluded, that banks need to developing their competitive strategy in the context of the institutional trend in accordance with their social mission. The mission of the bank is a role in the society, philosophy, promising estimated model, orientation of the activities which is corresponding with objectives. Financial behavior of banks regardless of their strategy, concept of development, which is determined by the degree of competition in the market of banking products and services
In this article, in accordance with the methodology of SC analysis, we consider particular implementation stages of the synthesis of the numerical model and its analysis. We have also presented the results of the determination of the different states of the processing complex function of various factors on these states and their classification, as well as semantic networks and cognitive class diagrams and factors. On the basis of the analysis we made specific findings and recommendations for decision making at the management level of the region. After execution of the stages of cognitive structuring and formalization of the subject area the further stages of automated SC analysis have been accomplished, the first of which is the phase of the input database of precedents. All these steps are performed directly using "Eidos" universal cognitive analytical system
In the article we have considered the concept of integrated corporate structures, the term of "corporation", "holding"; we have proposed the evaluation of their development in the Krasnodar
region. The review of current management problems in agro-industrial holding was provided as well as the choice of directions of improvement of management, which is the basis for the integrated management techniques for integrated corporate structures of such forms, on the example on "Southern Diversified
Corporation" agricultural holding
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
Statistical analysis of the dynamics and structure of agricultural production in the Krasnodar Region is carried out: social and economic indicators, the place of agricultural production in the gross product of the region, the dynamics of quantity of agricultural organizations, the growth rates of volumes of physical production, and the efficiency of agricultural production are examined. The agricultural production of the region is analyzed in the context of individual industries and a comparison of regional indicators with data for the Southern Federal District and the whole country is made. The structure of sown areas and yield of agricultural crops, as well as the dynamics of gross harvesting of their main types are considered. The main vectors for the development of livestock and crop production have been identified. The main problems and trends in the development of crop and livestock sectors in the region are identified. The author of the article, based on the analysis of the economic potential of the region, in particular the agro-industrial complex of the region as the country's largest producer and supplier of agricultural products and raw materials, justifies the role of the agricultural production of the region and its ability to meet the needs of the population under conditions of import substitution in the Krasnodar Region and the whole country. The article has research nature, expressing the fact that it offers priority directions for increasing the efficiency of agricultural production in the region
The article presents the key information about the nuances
of forming material costs in order to calculate the income tax. Learn how to recognize the costs as material. There are changes in tax accounting above costs in 2015
The article discusses the possibility of formation of ruble as free currency, in terms of the key factors determining the international status of the national currency