name
Rybyantseva Mariya Sergeyevna
Scholastic degree
•
Academic rank
—
Honorary rank
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Organization, job position
• Kuban State Agrarian University
кафедры теории бухгалтерского учета
старший преподаватель
Research interests
управленческий учет, экономическая безопасность
Web site url
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Current rating (overall rating of articles)
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TOP5 co-authors
Articles count: 25
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
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METHODS AND TOOLS OF THE OPERATING AND STRATEGIC CONTROLLING
DescriptionIn the article basic tools of the operating and strategic controlling are considered. Main attention is given to the opinion of the various authors. Basic tools are re-garded from the point of view of management accounting and management analysis
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NORMATIVE AND METHODICAL BASIS OF THE THEORY OF DEPRECIATION RESERVES IN AGRICULTURAL COMPANIES
DescriptionThis article is dedicated to the methods of calculation and the accounts’ reflection of the depreciation reserves. The methods are differentiated on the method of depreciation calculation
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BRANCH PECULIARITIES OF BUILDING ORGANIZATIONS: THE STRUCTURE AND THE ESSENCE
DescriptionIn the article the branch peculiarities of building or-ganizations are considered. There are opinions of various authors and author’s structure of peculiarities
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Description
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
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REGULATION AND PROCEDURES FOR PROJECTS: STANDARDS AND MANAGEMENT ACCOUNTING SYSTEM
DescriptionThe article describes the structure of project activi-ties: creating a document called “Provision for project management system” and preparing man-agement accounting forms and instructions to com-plete them
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BACKWARD GLANCE ON THE FOREIGN ACCOUNTING IDEAS’ EVOLUTION
DescriptionIn the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
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THE ESSENCE, CONTENT AND MEANING OF THE MAIN STATEMENTS IN ACCORDANCE WITH IFRS
DescriptionIn the article, the structure and content of the financial reporting in accordance with IFRS are considered. There are formats of income statements and methods of data presentation in cash-flow statements
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MANAGEMENT ACCOUNTING AND CONTROLLING: CATEGORIES CORRELATION
DescriptionIn the article two basic approaches of the controlling and management accounting correlation are considered. Informational and synonymous approaches are regarded from the point of view of various authors
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FORMING OF FINANCIAL REPORTS’ DA-TABASE FROM A POSITION OF ACCOUNTING INFORMATION USERS
DescriptionIn the article, informational requirements of accounting information users and the financial reports’ database are considered