name
Chernyavskaya Svetlana Aleksandrovna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедра теории бухгалтерского учета
старший преподаватель
Research interests
бухгалтерский учет, организация и управление в народном хозяйстве
Web site url
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Current rating (overall rating of articles)
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TOP5 co-authors
Articles count: 14
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
This article describes activities of JSC «Krasnodargazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of inventories, the organization of accounting of material-industrial stocks, put forward proposals to improve the accounting of receipt of inventories economic entity. Not only the main funds, labor and financial resources production and economic activity of the enterprise, but also using inventories. Materials are one of the most important elements of the production cycle of any organization. Currently, in the conditions of market economy determines the importance of qualitative indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. Accounting data needs to contain information for finding reserves to reduce the cost of production for the rational use of materials, reducing consumption, proper storage of the materials and their preservation. Material and production stocks are accepted to accounting on actual cost, which consists of purchase costs. Thus, the lack of accurate and reliable accounting of material-industrial services leads to the emergence of accounting errors that have a big impact on the implementation of plans on production, inflated the cost of production, which in turn affect the profit and profitability of the enterprise
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Description
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
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THE WORKING CAPITAL OF LLC «ELECTROSVYAZSTROY» AND ITS EFFICIENCY
Description
This article discusses the activities of LLC «Electrosvyazstroy». The authors reviewed brief economic characteristics, the analysis of the motion and structure of working capital, the proposals for improving the efficiency of working capital LLC «Electrosvyazstroy». Not only the main funds, labor and financial resources, but also using inventories ensure production and economic activity of the enterprise. Materials are one of the most important elements of the production cycle of any organization. Currently in a market economy identifies the importance of quality-indicators, among them are such as reducing the unit cost of raw materials and fuel. This requires the integrated use of natural and material resources as much as possible to eliminate losses and irrational costs, is widely involved in the turnover of the secondary resources, as well as other products. The main purpose of working capital – ensuring continuity of the production process. Working capital has a special place in the structure of the enterprise, as they provide strong financial position, creditworthiness, and investment opportunities of a business entity. The policy of working capital management involves two basic questions: what level of working capital is most suitable, and for what account of sources it is possible to finance it
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ORGANIZATION OF OPERATIONAL PLANNING AND MANAGEMENT CONTROL IN THE ANIMAL BREEDING
Description
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
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FEATURES OF THE ORGANIZATION OF ACCOUNTING WORK AND PAY IN AGRICULTURE
Description
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
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FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY
Description
In the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
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SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)
Description
In this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant
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SOME ASPECTS OF THE ORGANIZATION OF ACCOUNTING SALES IN THE WHOLESALE TRADE OF SEED CROPS
Description
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
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Description
The article deals with main aspects of accounting in animal breeding. The organization is based on the principles of accounting automatization such as personnel optimization, increase of accounting efficiency and specification, which provide the formation of complete and accurate information. Animal breeding is one of the most important branches of agriculture which strongly affects on its economy. Animal breeding part including dairy and beef cattle in structure of the value of gross output of agriculture is more than 55%. To increase production's efficiency of agricultural goods it is necessary to improve organization and management of production which is directly based on accounting data. Nowadays the construction of an automated system of managerial cost accounting in the main production (animal breeding) of agriculture requires taking into consideration industry-specific production features and the owners' of such business priority demands. Complete and relevant information of accounting which contains data of labor, material, other costs movement and quantity and value of obtained goods (services) is the base to make appropriate decisions in management. Automated detailed costs accounting in the main production (animal breeding) is necessary for the owner and the managers to compare actual costs with goods output
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MODERNIZATION OF ACCOUNTING ORGANIZATION MANAGEMENT IN ANIMAL BREEDING
Description
The article deals with system organization aspects of automatized consolidated managerial accounting. The organization is based on the specification and accounting efficiency, i.e. special accounting source documents, which provide the formation of complete and authentic information in the main production (animal breeding)
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