name
Sigidov Yuri Ivanovich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
-
Web site url
—
Current rating (overall rating of articles)
0
TOP5 co-authors
Articles count: 24
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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EVALUATING THE APPROPRIATENESS OF TAX REGIMES OF AGRICULTURAL ORGAN-IZATIONS OF THE KRASNODAR REGION
DescriptionThis article provides an assessment of possible modes of taxation of agricultural organizations of the Kras-nodar region. Data are given about the level of tax burden on each regime. We have also formulated ad-vantages and disadvantages of switching to a single agricultural tax
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NOBEL LAUREATES IN ECONOMICS: STATISTICAL ANALYSIS
DescriptionIn the article, we present the procedure for nomination and approval of the award winners from the Swedish state-owned bank in Economic Sciences in Memory of Alfred Nobel (Nobel Prize in economics). As well as the analysis of works by winners of subjects, the patterns for the Nobel Prize, and its components are shown
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Description
In the article, we have considered the questions of definition of a place of management accounting and the analysis in an organization control system. Their influence on the efficiency of preparation and adoption of administrative decisions is considered
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INTERNATIONAL HISTORY AND POLITICAL ANALYSIS OF FOOD SECURITY IN THE GLOBALIZATION
DescriptionIn the article we have analyzed some topical historical, political, international and legal food security aspects in the globalization conditions
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CLASSIFICATION OF EXPENSES AT CALCULATION OF PRODUCT COST IN MANAGEMENT ACCOUNTING
DescriptionIn the article we have given in detail the classification of expenses at calculation of product cost in management accounting
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HISTORY OF EVALUATION IN RUSSIAN ACCOUNTING
DescriptionThe assessment and calculation of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. Requirements imposed to an assessment reveal: the assessment of all objects of accounting has to be real and uniform. It is specified obligation of an assessment of objects of accounting in monetary value – in rubles of the Russian Federation. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we have considered historical aspects of an assessment in accounting in Russia. The points of view of various scientists on questions of an assessment and accounting are given. It is specified, that in Russia, the development of the state and monastic farm was an incitement to development of accounting. Thus in trade at the accounting of goods the account method on each party with the cost scheme of registration of the facts of economic life prevailed. It is noted, that at that time most of accountants adhered to the principle of an assessment at prime cost. The special attention is paid to the development of the agricultural account. The points of view of unigrafists and digrafists on problems of an assessment and calculation are considered. Discussion concerning an assessment and revaluation of fixed assets is shown. The criticism of an assessment on labor units and other natural measuring instruments is presented. We have also substantiated the need of an assessment of biological assets at fair value locates
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HISTORICAL ASPECTS OF EVALUATION IN ACCOUNTING
DescriptionThe assessment of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we consider historical aspects of an assessment in accounting. The retrospective of the solution of this question is given, beginning from the XIII century in various countries – Italy, France, Great Britain, Germany, Holland, the USA, etc. Various points of view on assessment questions are considered. It is specified, that with the advent of a monetary assessment there was a double record. Types of estimates are considered: at the acquisition price (historical), at the sale (market) price, at prime cost, at recovery cost, at the reproduction price, a multiple assessment (for each asset of balance to use the base of an assessment), at fair value. Their positive and negative sides are given. The option of an assessment and revaluation of assets in the conditions of inflation with need to correct the wholesale prices of an inflation index is reflected. The main historical stages of development of an assessment – naturalistic, origin and distribution of a monetary assessment, distribution of market and historical estimates, development of variety of estimates, an assessment regulation, and association of various estimates in the category of “fair value” are formulated
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06.00.00 Agricultural sciences
DescriptionIn the article the historical and social analysis of placement and specialization of agricultural production is provided in territorial borders of the subject
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Description
The historical and sociological analysis of scientifically reasonable placement, deepening and stability of specialization of agriculture is provided in article
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Description
In this article, the questions of the essence, the classification, the management and the methods of an assessment of business reputation (goodwill) of commercial banks and enterprises in the modern market conditions are considered