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Ivanko N. A., Gubiyeva S. Y.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2016-03-31.

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Type :

Journal Article

Agrovoc Terms :

tax accounting; accounting-tax system; general accounting issues; management accounting; tax planning; bookkeeping

Abstract :

Forecasting financial results of the economic entity activity, tax planning and tax optimization are becoming the major components of the nowadays accounting. Organizations strive to be seen as financially stable and profitable to investors and creditors, and financially disadvantageous to tax authorities. Obviously, all these goals require completely different approaches that will allow avoid ...

Bashkatov V. V., Gubiyeva S. Y.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2016-03-31.

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Type :

Journal Article

Agrovoc Terms :

tax accounting; management accounting; tax planning; tax optimization; accounting and tax system; bookkeeping

Abstract :

The relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a conseque ...

Sigidov Y. I., Gaponenko Y. A., Barannikov A. A.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2013-05-29.

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Type :

Journal Article

Agrovoc Terms :

tax accounting; system taxation; technique; management accounting; theory

Abstract :

In the article, we have considered construction concepts; we have also specified the methodical categories of management accounting for the taxation and described the administrative model of an assessment of formation of the tax reporting according to analytical data of the centers of responsibility and presented the procedures of the system analysis of informatization of the account for the t ...

Sigidov Y. I., Gaponenko Y. A., Barannikov A. A.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2013-05-29.

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Type :

Journal Article

Agrovoc Terms :

tax accounting; modelling; management accounting; system of formation of indicators; ratio

Abstract :

In the article, the ways of modeling of the system of management accounting for taxation are brought and described at various options of ratio of accounting and tax accounts; various systems of formation of indicators of the tax declaration according to autonomous tax accounting and formation of indicators of the tax reporting in the system of management accounting are examined in details

Martynenko E. V., Barannikov A. A.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2013-02-28.

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Type :

Journal Article

Agrovoc Terms :

tasks; essence; management accounting; subject; scientific concept

Abstract :

In the article, the preconditions of emergence of accounting management calculation, its main distinctions with the financial account and its modern scientific concept are considered

Khromova I. N., Myacheva E. S.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2015-05-29.

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Type :

Journal Article

Agrovoc Terms :

expenses; financial results; management accounting; revenues; sales

Abstract :

The article deals with the essence of the financial results and the need for their operational accounting in economic activities by AIC agents. The authors studied the order of profit formation in agricultural organizations′ management accounting based on industry characteristics, industrial activity specificity, operating cycle duration and management personnel functions. The study proved the ...

Popondopulo J. A.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2013-02-28.

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Type :

Journal Article

Agrovoc Terms :

classification of costs; road transport; agriculture; management accounting; composition of costs

Abstract :

The article describes the importance of management accounting and classification of cost, the practical application of accounting and cost management in agriculture. There are different views on the economic substance of the cost

Degaltseva Z. V., Shulepina S. A., Ovsiyenko E. M.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2015-10-30.

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Type :

Journal Article

Agrovoc Terms :

construction enterprises; material flow; management accounting and control; interaction; financial

Abstract :

This article discusses the problems of using indicators of material flow in the financial accounting management accounting system. The authors have created and described the classification of material costs in building units. It allows solving the problems of object of research specifying within a given material flow and inventory control within a given logistics systems. There are different a ...

Kupina V. V., Manichkina M. V., Vasilyeva L. F.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2016-03-31.

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Type :

Journal Article

Agrovoc Terms :

management accounting; short-term management decisions; operating leverage; marginal analysis

Abstract :

The article, based on the concept of operating leverage, gives the examples of the use of quantitative measurements of the dependence costs, sales and profits, and formulated the direction of using the results in the adoption of short-term management decisions. We present recommended forms of management reporting, report on the cash flow, balance sheet management and management reports on the ...

Barannikov A. A., Scholl V. V.. Polythematic Online Scientific Journal of Kuban State Agrarian University, 1990-4665. 2012-12-28.

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Type :

Journal Article

Agrovoc Terms :

problems; management accounting; point of view; opinions

Abstract :

In the article we have considered various modern problems of domestic management accounting, as well as opinions and points of view of various authors, both Russian, and foreign, on the essence, the purposes and the problems of management accounting