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Trends and factors of grain production in the Oryol region

Vlasova Т.А. PhD in Economics, Associate Professor of department "Statistics and Economic Analysis of Enterprises", the Orel State Agrarian University ( statistika7@mail.ru )

Fedotenkova О.А. Assistant of department "Statistics and Economic Analysis of Enterprises", the Orel State Agrarian University ( o-fedotenkova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #35, 2012

In the article dynamics of indicators of cultivated area, productivity and gross collecting grain crops in the Oryol region for 1991-2011 is considered. On the basis of the carried-out analysis the directions for ensuring stability of agro-production and achievement of optimization of production of grain crops in the Oryol region are offered.


Improving the methods of distribution of general and overheads for storage and refining grain elevator complex organizations

Fedotenkova O.A. PhD in Economics, Associate Professor, Department "Accounting and Audit", the Orel State Agrarian University ( o-fedotenkova@yandex.ru )

Journal: International accounting, #8, 2013

In the article the groups of fixed assets used in the reception, cleaning, drying, storing and delivery of grain are presented. Distribution of general production and general running costs in proportion to the initial cost of the fixed assets used for performance of concrete types of service is proved. New approach of calculation of services in storage and completion of grain promotes development of analytical functions of the account necessary for increase of its role in management of cost of services of the organizations of an elevator complex


Developing the cost-management technical software in organizations of a grain-elevator complex

Proniaeva L.I. Orel State Agrarian University, Orel, Russian Federation ( yourname@yourmail.ru )

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International accounting, #12, 2014

The article studies the conditions of functioning of grain-elevator complex organizations, and the factors that significantly impact on their activity efficiency. The article identifies the demand of a modern system of cost management for information. The effectiveness of these organizations activities depends directly on the efficiency and effectiveness of a cost management system based on application of more advanced instruments, forming the required volume of significant, useful and relevant information. Application of the proposed combined method of operational accounting of costs will more accurately and reliably calculate the costs of each particular service and order. This will help managers to make more informed management decisions on price strategy in the market of basic services for the organizations of a grain-elevator complex.


Methodological aspects of integrated reporting generation in clusters

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( Pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( O-fedotenkova@yandex.ru )

Journal: International accounting, #16, 2017

Importance The article considers methodological aspects of integrated reporting generation in clusters, which enables to provide interested users with information on cluster’s financial position, its economic performance, value creation processes on the short-term, mid-term, and long-term horizon.
Objectives The study aims to develop approaches to presentation of information on cluster performance and prospects for its operations, underpin opportunities of applying the integrated reporting in clusters, elaborate methodological aspects of integrated reporting generation to present the data on cluster activities to interested users.
Methods In the work, we employ monographic, abstract and logical methods, scientific generalization, graph techniques.
Results We substantiate the application of integrated reporting and present methodological aspects of its formation by clusters to support interested users with information on economic performance and prospects for functioning.
Conclusions and Relevance The developed approaches to preparation of integrated reporting by clusters may be used by interested users for making informed administrative, investment and other economic decisions.


Project management in the regional fruit and berry cluster development

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( Pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( O-fedotenkova@yandex.ru )

Journal: Regional Economics: Theory and Pactice, #8, 2017

Subject The article discusses a target-oriented approach application in the management of a fruit and berry cluster to enhance the efficiency of its function and development.
Objectives The aim is to investigate the problem of improving the management system in the fruit and berry cluster, provide recommendations for a target-oriented approach application to cluster management and a program for the sectoral cluster development, using a management and coordination-based functional model.
Methods In the work, we employ monographic, economic and statistical, abstract and logical, scientific generalization, and graphical methods.
Results The paper underpins the application of a target-oriented approach to the fruit and berry cluster management in the Orel oblast, presents a structured program of its development. The content of the program is interlinked with the proposed model of a potential fruit and berry cluster and rests on calculations of the potential volume of the fruit market in the region.
Conclusions and Relevance The fruit and berry industry is the one that most notably depends on import. It stems from the fact that the industry has low investment attractiveness and is insufficiently supported by the State. We consider the offered target-oriented approach to the fruit and berry cluster management as an efficient tool enabling to devise an integrated program containing a goal and objectives of cluster development, stages, targets, resource base definition, internal processes regulation, and specific calculation of cluster performance.


Specific features of organizing the accounting and using the taxation systems at peasant farms

Pronyaeva L.I. Russian Presidential Academy of National Economy and Public Administration, Orel Branch, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International accounting, #32, 2015

Subject Peasant farms, being small businesses, are equitable entities of agribusiness. They produce 10% of agricultural products. Therefore, considering the organization of accounting and taxation for this category of economic entities is important for both the production development and budget formation at various levels.
     Objectives The core objective of the study is to solve the problems related to maintaining accounting records, and choosing and optimizing the taxation systems by farms.
     Methods Based on monographic, analytical methods and the comparison technique, we assess country farms as a sector of land economies, and substantiate the optimal system of taxation applied by these entities.
     Results The main result of the study is a comparative assessment of the forms of organization and maintenance of accounting records, which farms may choose, given the size, scale, and specific features of agricultural production. This will allow them to choose the best approaches to generating the information flows to manage their operations. The developed recommendations on tax burden optimization will help increase the efficiency of agricultural production and mitigate entrepreneurial risks.
     Conclusions The research focuses on increasing the efficiency of farm functioning on the basis of the offered approaches to organizing the accounting information for management purposes and recommendations on choosing the taxation system that will enable to increase the synergetic effect of the management system of these economic entities.


Developing the accounting and information framework for management in clusters

Pronyaeva L.I. Russian Presidential Academy of National Economy and Public Administration, Orel Branch, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International accounting, #4, 2016

Importance The article deals with issues of developing the information framework for cluster management as it is very reasonable to strengthen competitiveness and efficiency of clusters' performance.
Objectives The research forms a reasonable mechanism for accounting and information support to management of production clusters. We also provide rationale for new promising approaches and functional management aspects to be used in cluster management. The research pursues increasing the significance of the accounting and information framework for managerial structures of clusters to take economic decisions. We strive to devise a new accounting components, i.e. cross-company accounting.
Methods Using monographic, logic, analytical and other conventional methods, we prove it is necessary to set up an accounting and information framework for cluster management by developing the theory, methods and tools of cross-company accounting.
Results We found the substance of cross-company accounting, which should coordinate the interaction of cluster members and provide the information basis to articulate the cluster management strategy and tactics. We outlined the structure of cross-company accounting, described functional components and their relationship, and determined where cross-company accounting data flows and what role they play for management.
Conclusions and Relevance The research refers to issues of developing the accounting and information framework of management. The framework is generated as part of cross-company accounting, allowing top executives of clusters to take reasonable and strategic decisions, use information flows to plan operations and forecast future position of cluster members and the entire integrated structure, thus boosting the synergistic effect of the management system.


Applying accounting tools for cost management and cost accounting of grain production

Pronyaeva L.I. Orel State Agrarian University, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International accounting, #1, 2015

Subject Informed management decision-making in farming industry should be based on efficient accounting tools of cost management and cost accounting of production. Therefore, choosing optimum tools for cost accounting in agriculture and their improvement is quite an urgent task to enhance the profitability and competitiveness of agricultural products.
     Objectives The main purpose of the study is to develop new approaches to the application of accounting tools for cost management and cost accounting in the grain production industry. According to the object in view, we solved the following tasks: identifying the impact of technological characteristics of grain production on product cost; allocating costs by accounting periods; designating cost items that form value of work-in-progress in crop production; and choosing the optimum method of cost accounting for grain product to manage costs and enhance productivity.
     Methods We applied logical and analytical techniques and the comparison method to assess the reasonableness of using various accounting tools for cost and management accounting of agricultural products.
     Results The main findings of the study are as follows: we identified and justified the relationship of technological characteristics of grain production and the applied cost accounting technique; proposed accounting approaches applied in costs allocation by periods; developed cost accounting methods of grain product and performed the comparative analysis of these methods. The analysis results enable business entities to choose the most efficient method in a particular manufacturing environment.
     Conclusions We conclude on the need to develop accounting tools for cost and management accounting in agriculture, which largely contributes to making informed economic decisions, finding reserves to reduce production costs and pricing policies to enhance the efficiency and competitiveness of the industry.


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