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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Description
Today we have timely and relevant qualitative assessment of the financial condition and prospects of agricultural organizations. The existing methods and techniques do not meet the criteria of reliability and timeliness of analytical information for organizations of agricultural sectors of the economy due to the unsuitability of the specifics of the industry analyzed organizations
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Description
In the article we have considered the questions of definition of a place of management accounting of expenses in an organization control system. Its influence on the efficiency of preparation and adoption of administrative decisions and economic development of agrarian and industrial complex has been considered
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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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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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Description
In the article, the ways of modeling of the system of management accounting for taxation are brought and described at various options of ratio of accounting and tax accounts; various systems of formation of indicators of the tax declaration according to autonomous tax accounting and formation of indicators of the tax reporting in the system of management accounting are examined in details
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SETTINGS OF MANAGEMENT ACCOUNTING AND CONTROL OF EXPENSES IN CONSTRUCTION PRODUCTION
DescriptionThis article features the peculiarities of construction production and their influence on the organization of management accounting and control. Various approaches to the theory of the accounting of expenses for quality of a product, classification of costs for quality of construction production are analyzed. The directions of statement of management accounting of expenses for quality of construction production - creation of reserves on guarantee repair, the prevention and losses from marriage, insurance of construction risks are offered
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THEORY AND METHODICAL APPROACH TO FORMATION OF A SYSTEM OF MANAGEMENT ACCOUNTING FOR THE TAXATION
DescriptionIn the article, we have considered construction concepts; we have also specified the methodical categories of management accounting for the taxation and described the administrative model of an assessment of formation of the tax reporting according to analytical data of the centers of responsibility and presented the procedures of the system analysis of informatization of the account for the taxation purposes
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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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ESSENCE, MAIN OBJECTIVES AND FUNCTIONS OF MANAGEMENT ACCOUNTING
DescriptionIn the article, we have given the essence of management accounting, its main objectives and functions reveals. Communications of administrative functions of accounting, production and management accounting are shown as well
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ROLE OF ACCOUNTING AND INTERNAL CONTROL IN ENSURING ECONOMIC SAFETY OF THE COMPANY
DescriptionThe article considered roles of accounting and internal control in ensuring economic safety of the company. We defined the purposes, functions and problems of these categories in aspect of ensuring economic safety of the company