name
Govdya Viktor Vilenovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
кафедра бухгалтерского учета
заведующий кафедрой
Research interests
-
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 13
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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THE FEATURES OF A COSTS CLASSIFICATION FOR THE ACCOUNTING POLICIES FORMATION FOR MANAGEMENT PURPOSES
DescriptionThe formation of accounting policies for internal management purposes plays an important role in the modern world. It allows choosing the most suitable way of calculation of the cost, to ensure control of the movement of resources and optimize costs. The aim of the research is to develop a cost accounting section and a fragment of the organizational and technical accounting policies section for internal management purposes. In the course of the research we have been justified by the basic elements of organizational and technical section of accounting policy. The introduction of elements presented in this work can improve the effectiveness of management accounting system functioning through the distribution of duties and responsibilities for its organization and management. The authors propose a reflection of the listing of the automation software used cost accounting software with the options that reveals the technical section of the organization of management accounting system. The developed classification of the main types of regulatory documents (legal and reference documents, the provisions on sections accounting or managerial tasks, instructions for the regulation of individual transactions in management accounting) and the way of reflection in order on approval of accounting policy of the organization contribute to building an optimal document system within the economic entity. In order to reduce the time to build a classification of costs in the article it is recommended to synchronize the expenses from the article directory in accounting. This will optimize the work of management accounting system and establish a link with this system accounting. Using the developed coding system will lead to greater analytic, completeness and transparency of management accounting. Thus, we have substantiated and disclosed the practical and the theoretical significance of the introduction of the cost accounting system developed in the activities of economic entities
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RESERVES OF IMPROVING THE ECONOMIC EFFICIENCY OF RICE PRODUCTION IN AGRICULTURAL ORGANIZATIONS
DescriptionThis article studies the dynamics of rice yields in the Russian Federation; it analyzes the current state of the rice industry in the agricultural organizations of Russia and the Krasnodar region. The authors have studied the main economic indicators of the rice production and analyzed the production costs of this crop. The analysis of the composition of the main production costs allowed the authors to determine and calculate the reserves to reduce the costs and increase crop profits. Seed variety change and seed production are becoming of great importance in the rice production. In this regard, the article proves the necessity of timely seed variety change. The calculation of the basic reserves of cost reduction contributed to the identification of the major activities aimed at optimizing the functioning of the rice industry as a whole