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)
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TOP5 co-authors
Articles count: 21
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
In the article the problem of efficiency of the control of financial and economic activity of the commercial organizations is considered and the direction of its perfection by evolutionary transformation of operating registration system of the country to the form of uniform information base of administrative-territorial formation is offered
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SOCIAL FACTOR ROLE IN ECONOMIC DEVELOPMENT OF THE COUNTRY
DescriptionThe article contains research of the author of the influence of ability of professional reorientation and intellectualization of a leading part of the labour population on duration of phases of a cycle of economic development in the country
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VALIDITY OF TAX BENEFIT AS CONDITION OF OPTIMIZATION OF THE TAXATION
DescriptionIn the article the question of necessity of a substantiation by the business executive of the tax benefit received as a result of optimization of organizational structure of the managing person and manufacture of economic operations with counterparts - interdependent persons is examined
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ACTUAL QUESTIONS OF BOOK KEEPING OF BASIC FUNDS IN MODERN CONDITIONS
DescriptionIn 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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RATING OF THE COUNTERPARTY AS A FACTOR OF THE SPEED OF THE TURNOVER IN THE MODERN ECONOMY
DescriptionThe article analyses the role of the speed of the products turnover in the modern economy, the main factors leading to the burden movement of goods, and the reasons for their influence. On the basis of the study the main trends of development of economic relations we have proposed the procedure for the formation and application the rating of subjects of economic life, which is capable of providing the required information saturation in order to make objective of management decisions
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NOTIFICATION OF TRANSACTIONS AS AN INSTRUMENT OF TAX POLICY
DescriptionThe article considers the procedure and peculiarities of formation and submission information about transactions 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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THE RELIABILITY OF PRIMARY DATA AS A BASIS OF ACCOUNTING INFORMATION
DescriptionThe 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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TO THE QUESTION OF DEVELOPMENT OF ACCOUNTING SYSTEMS IN INTERREGIONAL ECONOMIC RELATIONS
DescriptionIn 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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DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
DescriptionIn 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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PROSPECTS FOR THE DEVELOPMENT OF OUTSOURCING OF ACCOUNTING IN RUSSIA
DescriptionThe article considers the benefits and disadvantages of the transfer of accounting services to outsourcing. The authors investigated the causes and factors of development of such services, the mechanism of simplified accounting procedures through a system of outsourcing, the subjects of which are account agents