Name
Govdya Viktor Vilenovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
—
Articles count: 13
The article proposes the method of formation of the Explanatory Note to the annual report of the entity, allows users to disclose information in accordance with the law of the Russian Federation #402 “About accounting”
In the article, we have considered the problems of consolidated financial statements through the formation of unified corporate accounting policies in agro holding
The article describes modern methods of assessment and management of agricultural land
The article reviews the modern methods of stimulating of staff in agrarian companies
The article discusses the use of the concept of economic agents to the calculation of the production organization and management accounting in the context of limited resources
The article describes the basic concepts of accounting at the present stage
The article presents the author's scheme of implementation of the tools of controlling of inventory and finished products
The article discusses the current status of the domestic viticulture and winemaking, as well as the technique of calculating of grapes cost
The need for transparent movement of communal resources imposes liability on the organization for the development of accurate, reliable and understandable information for both managers and external users. There are lots of numbers of researches for the improvement for the accounting in economic subjects in the industry of housing and communal services. While the specifics of cost management in organizations providing services for managing of apartment buildings are not fully characterized. The article reveals the issues of creating accounting and cost management in the householding organization. During the research the authors identified industrial and organizational characteristics that have an impact the organization of this a system. The article highlights the key issues for improving accounting and analytical system in terms of costs formation in organizations providing management services to apartment buildings. Costs classification for a householding company is presented. Improved structure of account number 20 «Primary production» is proposed.
In the article we have identified and characterized in detail the stages of creating a system of cost accounting in the householding organization. The authors revealed a number of organizational and methodological disadvantages, the removal of which would optimize system of accounting and cost management in the objects of research
The optimization issues of governance and the
development of agriculture sector are particularly
relevant in times of financial sanctions,
implementation of the strategy of import
substitution. Integration is the one of these
mechanisms. In the article, we have discussed in
detail the historical aspect of the appearance agroindustrial
integration in Russia. The authors
highlighted the negative aspects constraining the
development of integration processes in the
industry. The agro-industrial complex is considered
as a set of regional and microcomplexes. The article
identified three main areas of the industry. Its
balance is able to provide dynamic and sustainable
development of agriculture. Dynamics of the share
of industry in the formation of the key indicators of
the Russian economy are presented. It demonstrates
the need to solve issues of increasing the efficiency
of all agrarian formations. The authors proposed
industrial and economic way out of the current crisis
on the results of the research. The Government
support of agriculture is the main instrument of
agrarian policy, especially in times of economic
crisis. The authors proposed a cluster approach to
economic development as a priority. It allows
reaching high competitiveness and stability of
economic systems of cluster. In the article the advantages of creating clusters in the regional
economic system are presented. We have summed
up the implementation of the previously developed
innovative, systemic management model