Scientific Journal of KubSAU

This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined

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

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

Investigations of kaizen’s methodological foundations are becoming increasingly important because of existence of multiple interpretations of kaizen, uncertainty of its elements. Kaizen is at the crossroads of accounting and management. It consists of elements that may be divided into groups: theoretical, methodical and structural. Theoretical elements define the methodological essence and consist of subjects, objects, principles, functions, etc. Classification identifies are allocated: aspects of the review, areas for improvement, resources, spheres and others. A list of classical kaizen tools is pointed out within the classification according to the degree of modernity. Kaizen should be considered in unity of groups of elements: theoretical (objects, subjects, principles, functions and classification bases), structural (lean production and controlling) and methodical. Kaizen’s principles, functions and classification are the author’s elaboration

This article discusses the basic positions of kaizen’s concept and necessary changes of terminology

This article is dedicated to the main concepts of depreciation that recognized in the current economics literature. These theories are aimed at improving the information content of the accounting system of the company

This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"

This article is dedicated to the methods of calculation and the accounts’ reflection of the depreciation reserves. The methods are differentiated on the method of depreciation calculation

The article describes the structure of project activi-ties: creating a document called “Provision for project management system” and preparing man-agement accounting forms and instructions to com-plete them

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