name
Kolesnichenko Aleksey Borisovich
Scholastic degree
—
Academic rank
—
Honorary rank
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Organization, job position
• Kuban State Agrarian University
Research interests
экономика и бухгалтерский учет
Web site url
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kolesnichenko-alexei@yandex.ru
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 1
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)
DescriptionIn this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant