08.00.00 Economic sciences
-
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
-
FEATURES OF ACCOUNTING OF INTANGIBLE RAR AND US GAAP ASSETS
DescriptionThe article gives an overview of the results of a com-parison of features of intangible assets RAS and US GAAP, were also elucidating the pros and cons of the-se accounting standards and proposed options for improving the Russian accounting intangible assets
-
FEATURES OF ACCOUNTING THE SALE OF PRODUCTS, SERVICES AND ASSETS AT THE WOOD INDUSTRY
DescriptionIn the given article, the activities of Factory Afzelia are considered. The authors worked to briefly consider the economic characteristics of the business, including proposals on how to improve sales of finished goods, services and asset. The process of manufacturing products and getting them to market involves a combination of economic factors. The buyer, in turn, reimburses the cost of the products. Sale of the products made in accordance with the agreements or in order free sale directly to the public in market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. The buyer, in turn, reimburses the cost of the purchased products. Sale of products made in accordance with the concluded agreements or in order free sale procedure directly to the public at market prices, which are defined as the prices prevailing in the region in the process of interaction between demand and supply of identical products market, and in the absence of it - in comparable economic (commercial) conditions. Thus, the sale price, using as taxable base is the price of the transaction, determined by participants of the contract. This price is recognized market-oriented, unless it is proved otherwise. The burden of proof rests with the tax authorities. But, such rule is useful to apply by the sides of the contract to avoid further accrual of amounts of tax to the budget and the payment of interest amounts to not transferred amount
-
Description
The article is devoted to particularities of functioning of agricultural sector of the Krasnodar region. Problematic aspects of the industry, the negative and positive trends in the development of the agricultural organizations were marked for the region
-
THE CRIMEAN POULTRY ORGANISATIONS FINANCIAL DEVELOPMENT FEATURES
DescriptionThe Crimean poultry organizations financial development features are researched in the article. The current poultry sector condition in Crimea is analyzed, its main problems are examined. It is observed that a reduction of both head of livestock and poultry products has been taking place for the past years in Crimea; the competition from mainland manufactures has increased due to the lower cost that is offered as their competitive advantage. The financial analysis of four major poultry organizations of Crimea has been conducted, the complex estimation of their financial condition has been given. It is revealed that three of the four analyzed organizations has problems in their financial resources management. There are also the problems that the enterprises handle in the field of liquidity and solvency management. The objective problems that has negative influence on the poultry industry of Crimea are investigated. The conducted analysis has showed that the poultry organizations of Crimea key problems solution requires a comprehensive approach including enhancement of both production processes and financial management methods. The poultry organizations production relations improvement methods are suggested. It is noted that the most significant of them should be the following: technical equipment and technology modernization, feed base arrangement improvement, strategic management, marketing and advertising development. The poultry organizations of Crimea financial management system amelioration areas are considered. The complex of the suggested measures will favor the effectiveness growth of both an individual organization and the industry in whole
-
FEATURES OF FORMATION OF CONSOLIDATED STATEMENTS IN AGRO HOLDINGS
DescriptionIn the article, we have considered the problems of consolidated financial statements through the formation of unified corporate accounting policies in agro holding
-
FEATURES OF FORMATION OF A MUNICIPAL EDUCATION SYSTEM IN RUSSIA
DescriptionTrends in economic growth and the active inclusion of Russia in the global dynamic processes require a sharp increase of its competitiveness on the world stage, the growth of production and consumption culture, which in its turn sets the task of raising the quality and education efficiency to a new level, corresponding to the scale of problems. In the article the ways of improving the education management system, allowing not only to identify new approaches, but also to look at the problems of the industry in a completely different way are analyzed. The article presented by the authors is based on the modern conception of education potential that should be fully used for consolidation of the society, the preservation of a single socio-cultural space of the country, overcoming ethnic tensions and social conflicts on the basis of the priority of individual rights and equality of national cultures and different faiths, limit of social inequality. The authors consider education as one of the largest areas of the world economy and one of the fastest growing sectors
-
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.
-
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
-
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