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Description
This article is devoted to the estimation of the financial results’ dynamics of the agriculture companies. Generalized accounting information is a base of the maid analysis (there are several main informational groups: branches, regions, farm categories and Property forms).
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INFLUENCE OF ECONOMIC RELATIONS GLOBALIZATION ON ACCOUNTING IN RUSSIA
DescriptionReasons of economical relations globalization were considered in this article. Key points on standardization of accounting in Russia were presented.
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METHODICAL GROUNDS OF MICROSTRUCTURE ANALYSIS OF FOREST STANDS UNDER DATA COLLECTION
06.00.00 Agricultural sciences
DescriptionMethod description used by the author under studying of the Western and the Eastern Siberia forest stands on microstructure level was presented. Conventional silvicultural-taxation methods and works of the author based on the trees mapping were applied .
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METHODOLOGY OF ACCOUNTING AND FINANCIAL REPORTING FOR OBJECT OF SERVICE CONCESSION AGREEMENT
DescriptionThis article deals with theoretical-and-methodological approaches to the accounting for the object of service concession agreement and its recognition in financial statements according to the Russian and international standards
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ON THE WAY TO HARMONISATION OF THE DOMESTIC ACCOUNTING
DescriptionIn the article consequences of changes of structure of incomes and expenses, as a result of the publishing of two orders by the Ministry of Finance of Russia in autumn of 2006 (from September, 18th, 2006 № 115n and 116n «About modification of standard legal certificates of book keeping») are reflected
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Description
In the article dynamics of structure of expenses on an example of the enterprises of fruit-and-vegetable processing branch of Krasnodar territory is presented. Features of the accounting of expenses based on elements, articles of calculation and economic processes are considered
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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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PERFECTION OF MANAGEMENT AND ACCOUNTING OF WORK OF MOTOR TRANSPORT BY USING INFORMATION SYSTEM
DescriptionIn this article we justify the position about automation of the work account of motor transport will allow to systematize work of the motor transportation company is justified, to reduce a management personnel, to make audit of the motor transportation company painless and transparent procedure.
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SPECIFICATION OF RESPONSIBILITY CENTERS IN GRAIN-LIVESTOCK FARMS
DescriptionTasks which are necessary to solve for effective determination of final production cost price and decision taking on activity in grain-livestock farms were considered in the article. There were offered the principles of expenses formation and the system of grain-livestock farms separation on responsibility centers as well.
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FORMATION OF RATIONAL SYSTEM OF TRANSFER PRICING IN AGRICULTURAL ENTERPRISES
DescriptionMain approaches to the application of transfer pricing were considered, essential methods from the point of view of their use in agricultural enterprises were analyzed. The author’s method of transfer pricing for agricultural enterprises was offered.