name
Nebavskaya Tatiana Valerievna
Scholastic degree
•
Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
доцент кафедры бухгалтерского учета
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Articles count: 4
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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USE OF MANAGEMENT ANALYSIS IN MAKING MANAGERIAL DECISIONS IN MEAT PROCESSING INDUSTRY ENTERPRISES
Description
The article deals with problems of using of possibilities of management analysis of production expenses due to features of production on the example of enterprises of meat processing industry. To opinions of authors, the wrong choice of the base of distribution of indirect expenses reduces the exactness of calculation of prime costing of indirect expenses of separate types of products. The authors set out a basis that at the choice of methodology of analytical calculations for the decision of managerial tasks (planning of assortment and others), it is necessary to be oriented to the rate of direct costing. Reduction of items of prime costing simplified its setting of norms, account, control and an account and improves the control of conditionally-permanent, indirect expenses. It is suggested necessarily to expect the marginal profit of separate products, because products with higher marginal profit bring in a greater contribution to forming of general income of an enterprise
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ORGANIZATION OF OPERATIONAL PLANNING AND MANAGEMENT CONTROL IN THE ANIMAL BREEDING
Description
The article deals with aspects of the organization of operational planning and management control in the animal breeding branch of an agricultural company. We have also formulated proposals to improve the efficiency of cost management for production and sales
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FEATURES OF THE ORGANIZATION OF ACCOUNTING WORK AND PAY IN AGRICULTURE
Description
The article deals with the peculiarities of organization of accounting of labour and its payment in agriculture in primary production (crop and livestock). The procedure for calculating wages, recommendations for improving the payroll in a particular organization has been presented
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Description
The article considers some issues of organizing the recording of production costs by their location based on the specific features of industries with integrated use of raw materials on the example of the milling industry. In the authors’ view, the main disadvantage of accounting production costs and determining the cost of production with integrated use of raw materials is tackling the problems of delineation of costs between the products received, but not the problems of organizing accounting and isolating costs by their location and by cost drivers, which leads to the application of the simple (proportional) method of accounting for production costs and determining the cost of production. The authors set out a theoretical basis for the allocation of responsibility centers and the classification of production costs in accordance with the content and objectives of Management Accounting, which makes it possible to determine their composition and structure for enterprises of the milling industry. It was suggested that the method of accounting production costs depending on the wholesale price of products could be applied, which would enable flourmilling enterprises of Krasnodar Territory to increase the profitability of the goods produced, increase profits and reduce production costs
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doc 181.344kb