name
Pershin Sergey Petrovich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедра теории бухгалтерского учета
ассистент
Research interests
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Web site url
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Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 21
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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ADMINISTRATIVE RESOURCE IN THE UNIFORM ACCOUNTING SYSTEM AS A TOOL OF ENSURING ECONOMIC GROWTH
Description
Economic actors in the implementation of economic relations face the problem of solving the emerging contradictions and complexities. This leads to the delay of implementation of economic projects, require additional costs and, as a rule, leads to a reduction of mutual benefits. In modern conditions of globalization of economic relations, a significant role is reserved to the authorities empowered in the field of administration of industries and activities in a particular area. The authors have found and investigated the processes occurring within a single economic system. We have established the principles of implementing administrative regulations based on the proposed unified automated accounting system. We have justified the order in which the movement of assets economic entity and the sources of their formation fixed in a single user space indirectly with the information of Contracting parties. This allows us to ensure consistency of information, meeting the same requirements for their formation, processing, summarizing and presenting the administrative authorities. Attention is paid to the issues of preservation of information, to limit the powers of members of the space. The proposed operation of the single accounting system will significantly simplify the reporting procedure of economic entities, the procedure for the control and management of economic processes, will provide the administrative authority with information necessary for region management, the implementation of measures to ensure economic growth
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ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS
Description
In the article the critical questions of book keeping of basic funds and their estimation are examined. The author investigates economic validity of depreciation charges, a choice of methods of their charge, application of a fair estimation of basic funds. As a result of research use of services of the specialized organizations on management of amortization accounts and creation of possibilities for managing subjects to define an order of application of a fair estimation independently is offered
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Description
The study of the nature of many problems has to be the place in the economy of our country has revealed a lot of reasons and circumstances that trigger and aggravate them. Here you should pay attention to numerous gaps in the legislation, rooting the practice of finding and using such spaces, the lack of proper accounting and control over economic activity. Provided freedom of enterprise often rests on the inability of a large mass of participants of economic relations to solve everyday economic issues, to ensure a proper record of their activities, to present objectively the results of their work, to eliminate the appearance of contradictions. In the article the authors point to the need to change the mentality of business executives and companies in the direction of the inviolable observance of legally established and rules of business turnover. However, this requires a considerable amount of time and effort in following the course that is problematic. The authors point out that the solution of the problem may be the proposed accounting system based on an automated module with the established algorithms and patterns of economic behavior of business executives, which will rule out the withholding of economic ties, a reflection of unreal operations
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POSSIBILITIES OF A UNIFORM ACCOUNTING SYSTEM TO ENSURE UNIFORMITY OF LAW ENFORCEMENT PRACTICE
Description
Modern economic relations are filled with numerous contradictions that arise between business executives, including representatives of the administrative organs of the state machinery. In this context, relevant questions are uniformity of law enforcement practice and fundamental principles of a normative act in the field of Economics. The authors have studied the particular reasons for the emerging challenges of law enforcement practices and the implementation of measures of economic impact such as the availability of information about economic conditions in a specific economic environment, the use of so-called policy of double standards, when the actual circumstances of Commission of the facts of economic life caused by unwritten rules and traditions, but it creates the appearance of regulation. The proposed uniform accounting system will ensure the registration of economic events, the ability to use generalized information; it will streamline relations between all participants of the economy, including public institutions through the proposed organization of accounting and provision of information. The authors present the sequence of formation of primary accounting information, shows some of the attributes of accounting information that is used to assess the actual circumstances of economic relations
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DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
Description
In the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life
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THE RELIABILITY OF PRIMARY DATA AS A BASIS OF ACCOUNTING INFORMATION
Description
The article considers the procedure and peculiarities of formation and submission information about transac-tions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions
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SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING
Description
Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined the roles and functions of the user agents, their place in a single user space. The authors have justified the proposals for movements of accounting information in modern conditions of globalization of accounting procedures. The article has also proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation and defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space
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SINGLE ACCOUNT SPACE AND USER AGENTS AS TECHNIQUES FOR THE DEVELOPMENT OF ACCOUNTING
Description
Accounting science in the conditions of globalization of economic relations, the continuing growth in the volume of trade, the development of economic ties, tools, implementation of financial and economic relations cannot remain within the achieved level of its theoretical foundations. Accounting should not become an obstacle to the implementation of the provisions of the economic growth of the business entity. The same can be said about the currently used mechanisms of control of economic relations and taxation. In this regard, and taking into account the development of techniques for automated data exchange there is an objective need for the development of Agency in the formation, generalization and analysis of accounting information. The article describes some trends in the development of accounting theory, defined by the concepts of user agent uniform accounting and space as a technique of improving the accounting system. We have defined roles and functions of the user agents, their place in a single user space. The authors justified the proposal by the movement of accounting information in modern conditions of globalization of accounting procedures. The article has proposed mechanisms of recording and summarizing information on individual areas of accounting and taxation. We have also defined roles and methods of participation of various economic actors in the scope of the proposed mechanism of functioning of the unified accounting space
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TO THE QUESTION OF DEVELOPMENT OF ACCOUNTING SYSTEMS IN INTERREGIONAL ECONOMIC RELATIONS
Description
In the article we consider the questions of global economic relations between subjects, directly creating communication, and authorities who manage them. The authors have given the concept of rating control and the mechanism of its application in the assessment of the activities of economic entities
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TO THE QUESTION OF ECONOMIC DEVELOPMENT IN FORMATION OF THE SINGLE ECONOMIC SPACE
Description
Modern trends of development of economic relations are not devoid of problems. The globalization of economic relations, development of communication network has opened a lot of abuse, incorrectly built relationships with contractors and agencies administration, well-known difficulties and shortcomings of law enforcement. The study showed that the weight of these circumstances caused the absence of an organized system of registration, formation, compilation, analysis and presentation of information. Collectively it is nothing like the attributes of the accounting system. The development of accounting in the region and the country as a whole in the direction of generalization of accounting information on all economic entities and other economic actors, becomes the requirement of time. The authors proposed the principles of the organization's user systems through a single automated account management system. Defined the functional role of each participant in such system. Much of the information comes from the so-called user agents – the authority of the state machinery and economic entities authorized in the formation and presentation of the required accounting information. The rules of the proposed system will provide the consistency required functionality of each participant and access to some form of economic information through economic roadmap. The implementation of the proposed accounting system will allow to define rules of functioning of the uniform economic space of the country, which will make possible the implementation of economic policies more effective, will allow to disseminate the experience of effective ministries in all areas of economic space
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