Name
Adamenko Aleksandr Aleksandrovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 8
This article considers the value of inventories for accounting
and analysis. The purpose of the analysis of
material resources is to increase efficiency of production
through rational use of resources. Its inventory
can optimize and improve the organization as a whole
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
This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance