name
Prudnikov Anatoliy Grigorievich
Scholastic degree
•
Academic rank
professor
Honorary rank
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Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
—
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 12
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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FACTOR ANALYSIS OF FINANCIAL RESULTS OF AGRICULTURAL PRODUCERS
DescriptionThe article discusses the "analysis and consideration of the final financial results of the organization" issues. This problem largely contributes to the factor analysis. Using factor analysis, we can assess any specific amount of earnings, which has been changed under the influence of factors. Models of factor analysis of financial results reveal the reasons for the decline of profit of the company and take prompt and effective economic management decisions. The article presents a model of factorial analysis of financial results of the financial statements based on materials of the agricultural companies of the Krasnodar Region
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FORMATION OF THE REPORT ON FINANCIAL RESULTS AS THE FUNCTION OF MANAGEMENT OF PRODUCTION RESOURCES
DescriptionThe report on financial results is among the main forms of financial statements of commercial organizations. Annual report contains data for the reporting and prior years received revenue-net cost of products sold gross profit administrative and commercial costs, profit (loss) from sales; it also includes: income from participation in other entities; interest income; interest expense; other income; other expenses; profit (loss) before taxation current profit tax; change of deferred tax obligations change of deferred tax assets other net profit (loss). Reference in report: results of revaluation of non-current assets not included in net profit (loss) of the period results of other operations not included in net profit (loss) for the period basic earnings (loss) per share; diluted earnings (loss) per share. The report is based on two fundamental principles – the method of calculation and assumptions the continuity of the organization. Its content transformed in accordance with the format of the report, implemented the international financial reporting standards - IFRS 1 "Presentation of financial statements". The value of the statement of financial performance is determined by their role as criteria of effectiveness and efficiency of industrial - financial activities of business organizations, the role of profit as source of financing of expanded reproduction