08.00.00 Economic sciences
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FORMATION OF A UNIFORM METHODOLOGY MAINTAINING THE ACCOUNT FOR CONSOLIDATION
DescriptionIn the article, we reveal functions and value of consolidation of the reporting. The review of approaches to allocation of stages and procedure of formation of the consolidated financial statements of group of the companies is submitted. We have also revealed the conditions of effective and reliable consolidation. Need of application of IFRS for obtaining authentic information in the consolidated reporting is proved. Need of creation of uniform system of the account and reporting, application of uniform accounting policies for group of companies is emphasized. Recommendations about drawing up such accounting policies are made. For this purpose, we recommend to develop uniform methodology of maintaining the account for groups of companies. Components of uniform methodology of maintaining the account and requirements imposed to it were revealed as well. Options of transformation of the accounting reports made under RAS in the reporting under IFRS are considered, the choice of model of formation of the reporting according to IFRS is proved. The structure of formation of a unified plan of accounts for group of companies, but separate for RAS and IFRS is presented. It has been proved, that application of separate books of accounts allows carrying out transformation procedures more quickly, qualitatively, with high degree of analyticity. The article also offers a group of accounts on sections of a unified plan of accounts for the account on IFRS
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Description
In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs
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FORMATION AND DEVELOPMENT OF INSTITUTIONS OF LAND OWNERSHIP AND LAND USAGE OF PFF
DescriptionThere was shown that the low degree of development of institutions of land ownership and the land usage and non-effectiveness of institutions of state regulations of land market lead to the underestimation of land as an asset, mispresent the reproduction mechanisms, rent relations and dividend policy of agrarian enterprises as well. On the examples of some peasant-farmer households of Krasnodar region there was substantiated that the assessment of agricultural lands and its inclusion in an authorized capital of an enterprise allow to increase its assets, to rise the financial stability and liquidity of farming subject
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Description
The analysis of factors determining the low effectiveness of cattle breeding in PFH of Krasnodar region was given in this article. There was carried out the account of expenses on feeding staff in two variants. There was revealed that the existing method of accounting and calculation of cattle breeding production price does not meet the modern market needs. There were offered the measures to increasing of PFH availability to markets of cattle breeding produce
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ENTERPRISING POTENTIAL FORMATION AND REALIZATION CONCERNING THE MARKET OF ADAPTED TOURIST SERVICES
DescriptionThis article describes the development of tourism for disabled or so-called accessible tourism in Russia and opportunities of enterprising potential realization in adapted tourism service market. The authors give short analysis of existing determinations, researches economic and social efficiency of tourism for disabled development, considers the currency of a problem
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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
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FORMATION OF THE CLUSTER MANAGEMENT STRUCTURES OF REGIONAL ECONOMIES
DescriptionThe article examines the issues of formation of vertically and horizontally integrated structures of management. It also presents the procedure of formation of the regional cluster structures, as well as the proposed mechanism of its functional interaction
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Description
Phenomena of property’s culture, it role & importance, functions & structure are discussed. Influence of economic culture & mentality on process of modernization of Russia is considered also. Problem of creating of new culture of property reproducing is formulated. Importance of forming of innovate elements of such culture within Russia modernization is discussed
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Description
In the article, separate questions of formation of cost of property of agricultural organizations, based on quality of business reputation of the enterprise, character and value of its business ties are investigated. The author investigates possibility and the order of use of such cost for increase of efficiency of use of circulating assets by a share issue, provided with a face-value
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FORMATION OF THE REPORT ON FINANCIAL RESULTS AS THE FUNCTION OF MANAGEMENT OF PRODUCTION RESOURCES
DescriptionThe report on financial results is among the main forms of financial statements of commercial organizations. Annual report contains data for the reporting and prior years received revenue-net cost of products sold gross profit administrative and commercial costs, profit (loss) from sales; it also includes: income from participation in other entities; interest income; interest expense; other income; other expenses; profit (loss) before taxation current profit tax; change of deferred tax obligations change of deferred tax assets other net profit (loss). Reference in report: results of revaluation of non-current assets not included in net profit (loss) of the period results of other operations not included in net profit (loss) for the period basic earnings (loss) per share; diluted earnings (loss) per share. The report is based on two fundamental principles – the method of calculation and assumptions the continuity of the organization. Its content transformed in accordance with the format of the report, implemented the international financial reporting standards - IFRS 1 "Presentation of financial statements". The value of the statement of financial performance is determined by their role as criteria of effectiveness and efficiency of industrial - financial activities of business organizations, the role of profit as source of financing of expanded reproduction