Name
Nebavskaya Tatiana Valerievna
Scholastic degree
•
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: 4
The article considers some issues of organizing the
recording of production costs by their location based
on the specific features of industries with integrated
use of raw materials on the example of the milling
industry. In the authors’ view, the main disadvantage
of accounting production costs and determining the
cost of production with integrated use of raw materials
is tackling the problems of delineation of costs
between the products received, but not the problems of
organizing accounting and isolating costs by their
location and by cost drivers, which leads to the
application of the simple (proportional) method of
accounting for production costs and determining the
cost of production. The authors set out a theoretical
basis for the allocation of responsibility centers and the
classification of production costs in accordance with
the content and objectives of Management Accounting,
which makes it possible to determine their composition
and structure for enterprises of the milling industry. It
was suggested that the method of accounting
production costs depending on the wholesale price of
products could be applied, which would enable flourmilling
enterprises of Krasnodar Territory to increase
the profitability of the goods produced, increase profits
and reduce production costs
The article deals with the peculiarities of organization
of accounting of labour and its payment in agriculture
in primary production (crop and livestock). The procedure
for calculating wages, recommendations for improving
the payroll in a particular organization has
been presented
The article deals with aspects of the organization of
operational planning and management control in the
animal breeding branch of an agricultural company.
We have also formulated proposals to improve the
efficiency of cost management for production and
sales
The article deals with problems of using of
possibilities of management analysis of production
expenses due to features of production on the example
of enterprises of meat processing industry. To opinions
of authors, the wrong choice of the base of distribution
of indirect expenses reduces the exactness of
calculation of prime costing of indirect expenses of
separate types of products. The authors set out a basis
that at the choice of methodology of analytical
calculations for the decision of managerial tasks
(planning of assortment and others), it is necessary to
be oriented to the rate of direct costing. Reduction of
items of prime costing simplified its setting of norms,
account, control and an account and improves the
control of conditionally-permanent, indirect expenses.
It is suggested necessarily to expect the marginal profit
of separate products, because products with higher
marginal profit bring in a greater contribution to
forming of general income of an enterprise