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)
0
TOP5 co-authors
Articles count: 14
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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MODERNIZATION OF MANAGEMENT ACCOUNYING ORGANIZATION IN PLANT BREEDING
DescriptionThe article deals with the conceptual aspects of management accounting organization in plant breeding. The organization is based on the principles of accounting automatization such as special accounting source document, refusal from extra-staff, increase of accounting efficiency and specification, which provide the formation of complete and authentic information
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ACCOUNTING AND CASH FLOW ANALYSIS IN THE GAS INDUSTRY
DescriptionThis article reviews the activities of OOO "Gazprom Transgaz Krasnodar". The authors have examined brief economic characteristics, performed the cash flow analysis, considered the organization of accounting of money resources of the economic entity. Money resources play an important role in supplying the financial and economic activity. This is due to the fact that these assets perform such functions as a measure of value, a way of sharing, capital accumulation. Their ability to quickly and easily transform into any kind of wealth has created a need to organize continuous and timely accounting of funds and their movement. Continuous process of cash flow represents the cash flow, which is usually compared with the system of "financial blood circulation", providing viability of the organization. From the completeness and timeliness of supplying the process of supply, production and distribution with money resources, there is a dependence of the results of main activities of the enterprise, the measure of financial stability and solvency, the advantages required for current and future development. Thus, the modern accountant, financial manager needs to know the modern methods of analysis of cash flows used by native and foreign practice. The solvency and liquidity of the company depend From the volume and velocity of money circulation and its efficient management. Therefore, analysis of cash flow provides the basis for evaluating and forecasting the company's solvency, allows to evaluate the financial condition more objectively