Name
Rybyantseva Mariya Sergeyevna
Scholastic degree
•
Academic rank
—
Honorary rank
—
Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 25
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
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
In the article the branch peculiarities of building or-ganizations are considered. There are opinions of various authors and author’s structure of peculiarities
In the article, several approaches to the definition of the essence and aspects of financial reports are con-sidered. Main demands to accounting information are researched
The article describes critical issues of management process in the framework of business modeling systems for large companies in the Krasnodar Region. Procedures of certain processes within the company are also considered
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
In the article, informational requirements of
accounting information users and the financial
reports’ database are considered
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies.
Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and
Property forms).
In the article, informational possibilities of financial statements analysis are considered. There are such indicators of company’s financial position as indexes of the corporate economic potential appraisal and company’s effectiveness
Basic information files that revealing external users
with information about the organization are the accounting
financial statements. Reforms of the national
accounting led to reduction of reporting forms informativeness
and removal of transcripts. There was
an obvious need for the formation of statements that
reveals a wider range of indicators. Thus, integrated
reporting can be such information array. Integrated
reporting is the accounting tool, the information array
about the organization. Integrated reporting includes
such positions, as: a set of indicators characterized
the economic, social and environmental aspects of
the entity; the corporate management system that
allows interested users to track the process of entity’s
value creation and to form an opinion about its economic
value. This type of reporting will be able to
shape in accordance with the proposed methodological
document "Rules of integrated reporting formation".
This document assumes the following structure
of integrated reporting: relevant information
about the organization, historical information, environmental
information, social information, innovation,
internal control system, decoding of the financial
statements, analysis of financial condition and
financial results