Name
Shulepina Svetlana Aleksandrovna
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: 10
The article describes the development of management accounting methodology within the industry management houses. We have presented the decomposition and main functions of the liability and
proposed grouping cost centers by type of business processes in household organizations
In connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial results formation for the activities of the organization. The authors present the mechanism of financial results formation on the basis of the indicators of financial statements (income statement). Accounting entries of the facts of economic life on accounting income, expenses, profits and losses of the economic entity have been reflected in the article. We have paid attention to such accounts as 90 «Sales», 91 «Other income and expenses», 99 «Profit and loss», 84 «Retained earnings (loss)».
The authors proposed an improved structure of the account 84 «Retained earnings (loss)», which allows to provide information on the formation of directions distribution of profits and covering losses, as well as the structure of the account 99 «Gains and losses» systematizing accounting data so that the resulting information allows users to carry out planning, forecasting and monitoring
In the modern economic conditions, the housing and
communal sector is the most problematic as the
executive authorities’ opinion and Russian population
opinion. The reform aims are deprivatization of objects
the industry, transfer it in temporary managed by
private business. In such conditions, there is a need for
a new or upgrade existing mechanism of management
of sector housing and communal services economic
entities. One of the elements of innovation
management mechanism is controlling. The definitions
of this category madу by Russian and foreign scientists
are considered in the article. The author have been
summarizes the theoretical principles, practical
experience. The model of housing and communal
services financial controlling is designed. It contains
the following elements: goals, objectives, subjects,
object, function, types. Each element was described in
detail and classified by type. In addition, the external
and internal factors affecting the construction of
controlling system in economic entities of the industry
of housing and communal services are designated and
marked. The advantages of introducing a system of
controlling the activities of organizations in the
utilities are described. The authors have identified and
described in detail the difficulties of controlling
introduction in the economic agents of industries
management system
The problem of calculating the value added tax of Housing and Utilities organizations represented in the article. We have also discussed the issues and proposed a mechanism for calculation of VAT on taxable and tax-exempt organizations activities
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 article presents the issues of implementation of controlling in organizational and management structure of management companies utilities. The concept of controlling resources was suggested, as well as we defined its objectives and functions.
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
This article discusses the problems of using indicators
of material flow in the financial accounting
management accounting system. The authors have
created and described the classification of material
costs in building units. It allows solving the problems
of object of research specifying within a given material
flow and inventory control within a given logistics
systems. There are different approaches to the
valuation of material costs in the article. An important
aspect of measures for the integration development of
accounting systems is the adoption of uniform
valuation of building materials and structures. It is
proved that the most rational combination of these
types of records achieved by an adapted classification
and measurement of building materials and structures
to the conditions of formation of the budget for the
project volume of construction works and the
reflection of the actual volume of work in the financial
accounting system. On the basis of the accounting
policies and the organizational structure of the object
of investigation of "Kubanstroykompleks" we have
identified responsibility centers (sites) for costs related
to the material flow: Department of logistics and
packaging and warehousing, which consists of a
central and railroad warehouse
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 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