name
Ignatova Olga Mikhaylovna
Scholastic degree
•
Academic rank
associated professor
Honorary rank
—
Organization, job position
• Krasnodar Cooperative Institute
кафедра бухгалтерского учета и анализа
Research interests
экономика
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 6
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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DEVELOPMENT OF PROCESS APPROACH IN MANAGEMENT: BUSINESS MODELLING SYSTEMS
Description
The article describes critical issues of management process in the framework of business modeling systems for large companies in the Krasnodar Region. Procedures of certain processes within the company are also considered
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REGULATION AND PROCEDURES FOR PROJECTS: STANDARDS AND MANAGEMENT ACCOUNTING SYSTEM
Description
The article describes the structure of project activi-ties: creating a document called “Provision for project management system” and preparing man-agement accounting forms and instructions to com-plete them
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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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SIGNIFICANCE OF FINANCIAL STATEMENTS AND ITS ELABORATION IN ACCORDANCE WITH IFRS
Description
This article describes the importance of accounting (financial) reports as the main source of information about economic activities of a company. Financial indicators (necessary for inclusion in the financial statements) were given. There are financial statements’ classification, the composition of the annual financial statements, the order of presentation and publication in the article. In addition, the article excretes the features of statements’ preparation and presentation by economic entities. There are three options of its compilation: easy, normal and multiple. The comparative characteristics of statements in accordance with Russian accounting standards and IFRS are given. The article describes the process of financial statements’ transformation in accordance with IFRS. This process is divided into three main blocks: 1 the analysis of accounting information (primary documents and accounting records), preparation of trial balances; 2 compilation of adjustment postings and reclassifications of accounts of converted turnover balance to IFRS; 3 preparation of financial statements in accordance with IFRS. There are two main methods of statements’ reporting in accordance with IFRS (existing now): transformation of the financial reporting and conversion. Their advantages and disadvantages are determined
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Description
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
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