name
Adamenko Aleksandr Aleksandrovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
ассистент
Research interests
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Web site url
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Current rating (overall rating of articles)
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Articles count: 8
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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ESSENTIALLY-LINGUISTIC PARADIGM’S INFLUENCE TO TERMINOLOGICAL FIELD OF ACCOUNTING DISCIPLINES
Description
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
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KAIZEN’S TOOLS: OPPORTUNITY OF USING IN BUILDING ORGANIZATIONS
Description
This article discusses the basic tools of kaizen in the context of controlling and lean manufacturing as the elements of the system
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INVENTORY AS A SIGNIFICANT ENTITY OF ACCOUNTING AND ANALYSIS
Description
This article considers the value of inventories for accounting and analysis. The purpose of the analysis of material resources is to increase efficiency of production through rational use of resources. Its inventory can optimize and improve the organization as a whole
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ENTERPRISE OF SMALL ENTREPRENEURSHIP AS A SUBJECT OF ACCOUNTING
Description
The main criteria allowing to determine the subjects of small entrepreneurship, fixed with normative documents of the RF are considered in the article. Advantages and disadvantages of a subject’s status of small entrepreneurship, definite conclusions are done.
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BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION
Description
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
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Description
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