SEARCH
 

Search

 

Результаты поиска 1 - 10 из 17
Начало | Пред. | 1 2 | След. | Конец


Improvement of costs accounting on wine and cognac producing enterprises

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Fes''kova M.V. Stavropol State Agrarian University, Stavropol, Russian Federation ( marina.feskova@mail.ru )

Journal: International Accounting, #10, 2014

The article describes the theoretical, organizational and methodical aspects of costs accounting of wine and brandy producing enterprises. The author develops a structure of account section 20 “Mainline production” to ensure the organization and control of costs accounting at wine and cognac producing enterprises in the better way.


1Essence and peculiarities of monitoring socio-economic and spatial development of the region

Bobryshev A.N. PhD in Economics, Associate Professor of department "Managerial accounting", the Stavropol State Agrarian University ( bobrishevaleksey@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #1, 2013

In the article the essence of monitoring of social and economic and spatial development of the region is presented. The main demarcation signs of monitoring of social and economic development from positions of various groups of users are given. Demarcation signs of spatial monitoring and "classical" monitoring of social and economic development are characterized. Indicators of monitoring of spatial development of the region are given and the order of their assessment on the example of the regions of the North Caucasus federal district is described


Development of agro-oriented areas of cluster management paradigm economic space in the region

Kostyukova E.I. Doctor of Economic Sciences, Head of the Department of Accounting Management Accounting, the Stavropol State Agrarian University ( elena-kostyukova@yandex.ru )

Bobryshev A.N. PhD in Economic Sciences, Associate Professor, the Department of Accounting Management Accounting, the Stavropol State Agrarian University ( bobrishevaleksey@yandex.ru )

Mamedova K.G. Graduate Student of the Department of Accounting Management Accounting, the Stavropol State Agrarian University ( christelle@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #45, 2013

In the article it is disclosed the essence of the methodical approach to identify prospects for cluster formation in propulsive sectors of the agro-based economy of the region, in accordance with which the calculation of nine indicators that best reflect the potential of clustering on the basis of an industry that ultimately allows us to formulate the inherent characteristics of industries in Stavropol edge in the context of the prospects of cluster formation.


Peculiarities of organization and maintenance of the management accounting system in the tourist companies

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Debelyi R.V. Stavropol State Agrarian University, Stavropol, Russian Federation ( debeliy_2002@mail.ru )

Sarkisova A.A. ( anella.sarkisova@mail.ru )

Journal: International Accounting, #24, 2014

Tourism is increasingly dynamic; the number of travel companies and their business grow rapidly. In this regard, the problem of developing methodological and organizational bases of management accounting in tourist organizations now has acquired special urgency. Accordingly, this article describes the methodology of management accounting in the tourist agencies, especially the travel industry and their impact on managerial accounting system, the most effective in the current economic climate means for calculating the cost of tourist product, as well as methods of improving the existing system of management accounting in enterprises of tourism.


Monitoring and diagnostics of the financial condition of agricultural organizations in Stavropol region

Debelyy R.V. candidate of Economics, the teacher of Department of Accounting and Auditing automatization, Federal State Educational Institution of Higher Professional Education Stavropol State Agrarian University ( debeliy_2002@mail.ru )

Elchaninova O.V. candidate of Economics, the teacher of Department of management Accounting, Federal State Educational Institution of Higher Professional Education Stavropol State Agrarian University, Stavropol State Agrarian University ( BuhFac@stgau.ru )

Bobryshev A.N. candidate of Economics, the teacher of Department of management Accounting, Federal State Educational Institution of Higher Professional Education Stavropol State Agrarian University, Stavropol State Agrarian University ( bobrishevaleksey@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #9, 2010

The mechanism for analysis of the financial condition of agricultural organizations in the Stavropol region, consideration of specifics on production of the agricultural organizations is divulged in the article. In addition the article gives consideration for the specifics of the agricultural sector's influence in production to the mechanism of financial analysis. Main indexes for effective diagnostics of financial situations, which allow to detect reserves for the improvement of financial activities of the organizations in the agricultural sector is marked out.


Accounting support to the management accounting system under crisis processes in the economy

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2018

Importance Due to globalization, the impact of crisis processes is increasingly devastating. This necessitates new approaches to decision-making in the management of both public finance and individual economic entities. Management accounting plays a key role in generating information for the decisions, and this requires developing its methodology as to adaptation of operations to crisis.
Objectives The aim is to develop methods to reflect the inflation factor on accounts, create and use reserves in the system of management accounting under crisis processes in the economy.
Methods I employ basic and applied research by domestic and foreign scientists in the area of management accounting.
Results I offer a system of accounts and accounting records enabling to realize the concept of capital maintenance within a special model of management accounting. It is adapted to be used under crisis processes in the economy thanks to differentiation of operational and inflationary performance. Furthermore, the system makes it possible to strengthen the accounting functions of anti-inflation measures.
Conclusions The proposed system expands methodological applicability of anti-crisis model of management accounting and helps reveal relevant information for management in the context of macroeconomic uncertainty.


Methodological aspects of applying the CVP-analysis concept under economic crisis

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation ( bobrishevaleksey@yandex.ru )

Journal: International Accounting, #43, 2015

Subject The article addresses the development of methodological approaches enabling to improve the quality of information generated during the CVP-analysis through the use of different methods of accounting records adjustment.
     Methods Theoretical and methodological framework rests on fundamental and applied research of domestic and foreign scholars in the field of management accounting and economic analysis. The approaches outlined in the article are based on the use of global methods for accounting records adjustment under inflation recommended by IAS 29 Financial Reporting in Hyperinflationary Economies (Constant Purchasing Power Accounting, CPPA model, Current Cost Accounting model). The study also employs methods of analysis and synthesis, induction and deduction, logical, semantic, retrospective and comparative analyses.
     Results The study identified "bottlenecks" of the break-even concept under current conditions, characterized the impact of inflation on accounting and analytical data of the economic entity. I offer a methodological approach to data adjustment for CVP-analysis, which is adapted to the specifics of agricultural organizations.
     Conclusions and Relevance During the CVP-analysis, a failure to consider the inflation factor, which significantly complicates the pricing process and often leads to sale of goods at reduced prices, can lead to unprofitable product manufacturing and inefficient program for production output. Therefore, I recommend using the proposed method of CVP-analysis under crisis processes in the economy.


A KRISIS-analysis methodology in the information support to economic entity's decisions

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #2, 2018

Importance Under crisis processes in the economy, approaches to the management of business organizations change significantly. This necessitates special tools to monitor external and internal environment within the anti-crisis model of management. The offered methodology consists of several analytical units focused on identification of the degree and nature of the impact of crisis processes on economic entity’s operation.
Objectives The purpose of the study is to develop a methodology enabling to analyze external environment and its impact on business processes of economic entities under crisis to make effective operational and strategic decisions on the basis of anti-crisis approach to the assessment of economic systems functioning at different levels of management.
Methods Basic and applied research by domestic and foreign scientists in the field of economic analysis serve as theoretical and methodological bases of the study.
Results The main scientific result at this stage of the study is the development of a new KRISIS-analysis methodology that ensures sustainable development of a business unit in crisis conditions through generating the information on external and internal environment.
Conclusions The developed methodology will help carry out runtime diagnostics of internal and external environment of economic entity from the perspective of the impact of crisis processes and strengthen the analytical function in the information support to decisions of economic entity within the anti-crisis model of management accounting.


Human capacity of the Stavropol Krai rural sector: patterns and prospects for development

Kostyukova E.I. Stavropol State Agrarian University, Stavropol, Russian Federation ( elena-kostyukova@yandex.ru )

Gerasimov A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( gerasimov_77_77@mail.ru )

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Subject The article addresses skilled workforce recruitment and efficient use of human capacity in the agricultural sector for its fast-paced innovation development.
Objectives The study aims to examine the labor mix of agricultural organizations operating in the Stavropol Krai, identify factors affecting changes in human resources and personnel policy formation to reveal potential recruitment needs.
Methods Fundamental and applied research by domestic and foreign scientists in AIC economy, relevant periodical publications served as theoretical and methodological basis of this work. To identify current and potential staffing requirements of Stavropol Krai farms we used an expert survey.
Results We offer an algorithm to identify patterns and prospects for human capacity development of the agricultural sector. Its specifics is in the combination of expert and formal approach.
Conclusions and Relevance The fast developing agrarian sector of the Stavropol Krai has a significant impact on transformation processes in the field of workforce capacity building for agriculture. In the coming years, this will require implementing new directions of State regulation of human capacity development in the region, and specifically within the framework of program-oriented and goal-oriented approach.


On procedure for justifying the initial (maximum) contract price in an inflationary economy

Kostyukova E.I. Stavropol State Agrarian University, Stavropol, Russian Federation ( elena-kostyukova@yandex.ru )

Bobryshev A.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( bobrishevaleksey@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2016

Subject The problem of justifying the initial (maximum) contract price is one of the most pressing in the entire system of public procurement planning. Both the overstatement and understatement of the value has a negative impact on the efficiency of budget spending.
Objectives The study aims to reveal current problems and deficiencies of the existing methodology for justifying the initial (maximum) contract price, and to identify areas of its further improvement.
Methods. The study employs the systems approach, methods of analysis and synthesis, induction and deduction, techniques of logical, semantic, retrospective and comparative analysis.
Results We assessed procurement efficiency in 2014 based on the reduction in the initial (maximum) contract price criterion, identified weaknesses and bottlenecks in the application of guidelines for the use of methods to determine the initial (maximum) contract price and the price of contract entered into with a sole supplier (contractor). The article describes the procedure for calculating the initial (maximum) contract price using deflator indices and consumer price indices to level the inflation factor.
Conclusions The existing methodological approaches to determining the initial (maximum) contract price and the price of contract with a sole supplier (contractor) require further perfection, particularly with regard to justifying the performance of procurement activities, and adjusting the initial (maximum) contract price due to the effects of inflation.


Результаты поиска 1 - 10 из 17
Начало | Пред. | 1 2 | След. | Конец


Отсортировано по релевантности | Сортировать по дате