Name
Krugljak Zinaida Ivanovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 15
In the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
The authors have investigated the main trends in prоduction and processing of milk in the Krasnodar region. The complex of measures of state support of private farms and agricultural consumer cooperatives is justi-fied in order to stabilize the regional raw milk market
The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
The article clarifies specific issues of the inventory classification in accounting theory. It shows an ap-proach to understanding their essence and content. Inventory classifications are summarized and supple-mented by new classification features, which can serve as a basis for the developing of an individual accounting ledger for financial, tax and managerial reporting to improve the effectiveness of managerial decision-making
Theoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
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
The article outlines the role of the accounting policy as a bridge between management and accounting in an economic subject. Different goals pursued by the organizations during their formation are identified. The impact of individual elements of the methodological section of the accounting policy of the company on its financial ratios is presented. In order to predict the effects of the elements of accounting policy on reporting and maximum simplification of work of financial services of an economic subject, the technology of forming of effective accounting policy is developed
In order to improve the effectiveness of organizations we substantiate the significance of their relationship with the state on fiscal payments. The authors analyze the example of aggregate taxation of the agricultural organizations of the Krasnodar region. This study was clearly illustrated with the figures and analytical tables. The structure of the study subjects to tax regimes was conducted. We have also presented an analysis of the dynamics of accrued and paid taxes and contributions to the extra-budgetary funds studied entities, as well as the structure of the taxes paid by agricultural organizations of the Krasnodar region. In order to assess the impact of the tax load on the financial performance of companies, the authors calculated the tax load of the study subjects. In particular, the tax load is estimated in terms of general and special tax treatment according to agricultural organizations of the central zone of the Krasnodar region. We have estimated the effect of the tax regime applicable to the tax load of the economic subject. Based upon scientific literature authors evaluated the effectiveness of the taxation of business enterprises studied. The article substantiates the scientific advantage of using special tax regime research subjects and empirically establishes the reason for choosing agricultural organizations of the tax regime provided for by the legislation of the Russian Federation
The article presents the main types and stages of tax analysis at the micro level. The authors analyze the sources are specified taxation. This article describes the general principles of economic analysis and the characteristics of their applications in order to analyze the tax. It was found that the analysis of the taxation organization should be carried out in three areas: the analysis of tax payments; analysis of arrears of taxes and levies; analysis of the tax load. Much attention is paid to the analysis of the tax load of the economic subject. The author presents the results of research the concept of "tax load". The article provides its scientifically based definition: a set of complementary indicators, both quantitatively and qualitatively characterizing the effect of mandatory payments of tax nature, levied in the budget of the Russian Federation, on the financial position of the economic entity. It was found that the composition of the tax load includes indicators that on the scale of application can be divided into public and private. The authors describe in detail the procedure for finding, sat the time lag for which it is advisable to determine the tax load of the economic entity. The authors delineate the scope of application of the tax load in the financial analysis of the economic subject