№ 104(10), December, 2014
Public date: 30.12.2014
Archive of journal: Articles count 150, 359 kb
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ACCOUNTING POLICY FOR TAX PURPOSES AS THE BASIS OF TAX ACCOUNTING OF AGRICULTURAL ORGANIZATIONS
Description
This article discusses some aspects of the preparation of accounting policy for tax purposes for agricultural organizations, paying the uniform agricultural tax. The approximate structure of the accounting policies. The article presents data on the accounting policy for tax purposes of a collection of agricultural organizations of Krasnodar region
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THE COMPARATIVE CHARACTERISTICS OF DIFFERENT COST ACCOUNTING METHODS AND CALCULATION OF COST PRICE
Description
The article considers traditional and innovative methods of cost accounting and cost calculation, their analysis in comparison with traditional methods
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APPLICATION OF CONTROLLING COSTS IN BAKERY
Description
The article deals with the problems of the organization and implementation of the innovative method of cost accounting in bakery
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THE ISSUES OF FOOD IMPORT SUBSTITUTION IN THE KRASNODAR REGION
Description
The article discusses the problems of ensuring food security and analyzes the level of the Krasnodar region’s population provision with food products. State support measures on import substitution in animal husbandry and horticulture are presented. The article also identifies the factors constraining agricultural production development and defines the prospects for import substitution
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KAIZEN CONCEPT AS AN EXPRESSION OF SYSTEM’S APPROACH TO KAIZEN’S INVESTIGATION
Description
This article discusses the basic positions of kaizen’s concept and necessary changes of terminology
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STUDY CHARACTERISTICS OF THE KNOWLEDGE ECONOMY AND NOOSPHERIC SUSTAINABLE DEVELOPMENT
Description
The subject of the article is a comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept of sustainable development, detection and investigation of common factors of their complementarity. The conclusion is that the knowledge economy is a step in the progress towards the noosphere society
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QUALITATIVE COMPARATIVE ANALYSIS OF NOOSPHERE DEVELOPMENT AND KNOWLEDGE ECONOMY
Description
The article, based on the total problems of formation and development of the knowledge economy, we highlighted the environmental aspect and the comparative analysis of the fundamental ideas of the knowledge economy and the noosphere concept development in terms of their complementarity
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Description
One of the measures of indirect state support for domestic agricultural producer is a tariff policy, which is a key factor determining the national trade regimes and the conditions of admission of foreign products to domestic sales. The study agricultural imports in the Krasnodar region in the article are encouraged to use the weighted and substantiated the specificity of the current state of the domestic economy tariff quotas and duties on imports of agricultural products
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ACCOUNTING RECORDS IN THE PRACTICE OF IDENTIFYING CRIMES
Description
This article reveals the essence and importance of accounting documents in enforcement activities and presents a scheme of motion analysis of accounting and financial information about a business transaction, based on the concept of accounting expertise developed classification of accounting documentation and defined the role and importance of documents in the research process
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Description
In this article the essence of falsification of accounts was revealed, the ways of distortion of financial statements were shown, types of unreasonable accounting records were considered, classification of methods of research of documentary data was developed
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