08.00.00 Economic sciences
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SOME ASPECTS OF ACCOUNTING AND COST ANALYSIS IN ANIMAL INDUSTRY (DAIRY CATTLE)
DescriptionIn this article there were explored the main aspects of the organization of the automated accounting system management accounting in "Animal" industry. There was carried out an analysis of individual production processes, consisting of identifying, measuring, collecting, preparing and receiving the information needed to administrative staff for performing its functions. According to effective indicators and in the course of analysis there were identified factors affecting on the final results of animal. Also there were found reserves of raising the intensity of production, increasing production and improving its quality. The owners and management of agricultural producers should be building an automated accounting system, which allows making up as much as possible the detailed elaboration and speed of both production and financial accounting. It will allow reflecting the facts of economic life in the automated accounting system (for example, cancellation of veterinary products with details on each animal's head) in a daily format (rather than at the end of the month). It can significantly increase the control of accounting functions, reduce the amount of paper work and improve the quality and efficiency of providing the necessary information management company for management decisions. Industry specialists fill specialized forms of primary documents, and then the information is summarized at the end of the month entered in the 1C accountant
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FROM OUTSOURCING TO THE FORMATION OF A NETWORK CORPORATIONS OF THE KNOWLEDGE ECONOMY
DescriptionThis article deals with the analyze of outsourcing and its multi-dimensional transformation into network conglomerate, where their capitals "adapt" to each other to form a harmonious configuration of physical and intangible capital (kapitalograms).The development of modern business and appearance of new economic relations change fundamentally the form and content of outsourcing. This type of integration of economic relations resets the old form and gets new content, which is more consistent with the network form a corporation. The network form of association of the most valuable human, intangible and financial capital is a logical completion of development of outsourcing and supports the highest form of integration of economic entities. Network approach to fully implements the co-operative approach to corporate activities of the knowledge economy and provides concentration of physical and intangible capitals in a single network as kapitalograms adequate to network development strategy
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FEATURES OF LEGAL REGISTRATION OF CONTRACTS BETWEEN INVESTORS AND VENTURE COMPANIES
DescriptionIn the article we consider the features of the conclusion of the investment contract between a venture company and the investor. The protective measures used by investors for protection of the capitals are noted in this article
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CHARACTERISTIC OF ECONOMIC ASSESSMENT OF COMBINE HARVESTERS
DescriptionWe have highlighted the importance of ensuring a rational nomenclative and quantity structure of agricultural equipment for the timely and quality harvest of grain and cereal crops in agricultural organizations in southern Russia. The article shows the difficulty of choosing a certain trademark of combine harvester for the acquisition of a variety of domestic and foreign farm machine that implemented in the domestic market of agricultural machinery. We have considered different directions of price and operating characteristic of a combine harvester made by different manufacturers. We have also proved the exclusively importance and need for correct comparative economic assessment in conditions abatement of the national currency rate and a prices increase for imported equipment of mechanization, revealed methodical characteristic of technologic and economic evaluation of harvesting equipment, based on the calculation of unit (1 hectare harvest area) of aggregate costs, including the costs of exploitation a combine and additional costs caused to losses crops in the process of harvesting as design features of the machines. Comparative economic analysis of the most sold combine harvesters made by domestic and foreign manufacturers in the Russian market was carried out. We have proved the economic efficiency of the acquisition of domestic combine harvesters under current assessment at correlation prices for domestic and imported equipment of mechanization
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Description
The main problems of poultry farming and ways to overcome them under the conditions of import substitution are now under consideration. The dynamics of production and poultry products consumption is being analyzed. It has been stated to form an integrated approach towards the implementation of the concept of poultry farming in the new economic conditions. That will guarantee import substitution and increase the competitiveness of the Krasnodar region and Russia in the world food market
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FEATURES OF TAX MECHANISM IN TRANSITIVE ECONOMY
DescriptionThe article deals with the function of taxes as a category of finance, as the primary basis for the formation of the tax. Author offers a vision of the functioning of the tax mechanism is an instrument of implementation of financial policies on macro-and microeconomic levels
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FEATURES OF FORMATION OF FINANCIAL RESOURCES OF AGRICULTURAL COMPANIES
DescriptionThe article reveals the essence of the financial resources of agricultural organizations. We have also given the views of economists on this issue, as well as a classification of financing sources and composition of funding organizations and the basic principles of their formation on the example of agricultural organizations
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FEATURES OF FORMATION OF FINANCIAL RESULTS IN ACCOUNTING OF AGRARIAN COMPANIES
DescriptionIn connection with the development of private business in Russia today we can see the need to achieve the criteria of reliability, completeness, timeliness and clarity of accounting and analytical information. This information is the basis in the areas of management, control and analysis of financial and economic activities of organizations. The article studied the accounting classifications of financial results proposed by national scientists. There are the problems of accounts of financial results formation for the activities of the organization. The authors present the mechanism of financial results formation on the basis of the indicators of financial statements (income statement). Accounting entries of the facts of economic life on accounting income, expenses, profits and losses of the economic entity have been reflected in the article. We have paid attention to such accounts as 90 «Sales», 91 «Other income and expenses», 99 «Profit and loss», 84 «Retained earnings (loss)». The authors proposed an improved structure of the account 84 «Retained earnings (loss)», which allows to provide information on the formation of directions distribution of profits and covering losses, as well as the structure of the account 99 «Gains and losses» systematizing accounting data so that the resulting information allows users to carry out planning, forecasting and monitoring
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FEATURES OF FORMATION ACCOUNTING POLICIES OF SMALL BUSINESSES
DescriptionThis article investigates the concept and the essence of accounting policies as well as the peculiarities of its formation by small businesses
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Description
In the presented article there were revealed and considered tendencies of development in the market of habitation in the Russian Federation after the crisis in the August of 1998. The carried out research has shown, that the market of habitation as the element of economic system, feels the influence of laws and features, peculiar to the transitive economy with all of the not balances and the contradictions of the transforming systems on itself.