name
Kupina Victoria Valeryevna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
• Financial university at the government of the RF
Research interests
Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 7
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
The article analyzes the transformation of the category "Income", it is clarified the modern meaning of this concept, taking into account industry characteristics of organizations engaged in the production of alcohol and alcoholic beverages
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THE USE OF MODERN MANAGEMENT TECHNOLOGIES BY COMPANIES OF SMALL BUSINESS
DescriptionThe analysis of modern administrative technologies is presented: their use, toolkit, features of application in the course of functioning of the companies of small business. Advantages and specificity of application of the balanced administrative systems in managerial process by the enterprises small business in building, public catering and trade are estimated in details. The use of the offered administrative technologies allows to increase essentially profitability of sales of companies of small business
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INDICATOR DESIGN AT INNOVATIVE PLANNING IN FOOD INDUSTRY
DescriptionIn the article, we consider the terms of application of indicatory models in the process of the innovative planning of productive companies of the food industry. The analysis of the indexes of the investment attractiveness of companies of food industry is conducted. The indicator of the investment attractiveness is worked out and approved for the enterprises of the food industry
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IMPLEMENTATION OF TRENDS OF MANAGEMENT ACCOUNTING IN SHORT TERM DECISIONS
DescriptionThe article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the financial results, as well as giving some examples of division of fixed (semi-variable) costs of fixed and variable parts and bringing them into the form of a linear function. The article describes several methods for solving this problem: the method of the highest and lowest points, linear regression (least squares) and graphical method
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SOME ASPECTS OF THE ORGANIZATION OF MANAGEMENT ACCOUNTING OF CASH FLOWS
DescriptionThe article is based on the concept of forecasting cash flows, there are examples of tabular processor Microsoft Excel when you select the curve of prediction based on the comparison of the value of the reliability of the approximation of the selected models
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ANALYSIS AND EVALUATION OF COMPETITIVENESS FOR ENTERPRISES OF FOOD INDUSTRY
DescriptionThe article proposes a method of estimating grade rating of competitiveness of the food industry
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Description
International Financial Reporting Standards of public sector increase quality of financial statements of the organizations of a public sector that leads to more reasonable decisions in the sphere of distribution of public resources, increasing transparency and the accountability of public authorities. In the article the sense of application of IFRS public sector is characterized, the assessment of methods of the budgetary account and the conclusion about advantages and difficulties of introduction of International Financial Reporting Standards public sector are given