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Actual problems of formation of the modern concept of the administrative account

Shalaeva L.V. Senior lecturer of department «Accounting and Audit», Perm State Agricultural Academy ( shalaewa2013@yandex.ru )

Journal: International Accounting, #16, 2012

In the article opinions of different authors concerning the modern concept of the administrative account are considered, common positions and disagreements are revealed, prospects of development of registration-analytical maintenance of management are defined, author's vision of the maintenance of institute «administrative account» is offered.


Bases of classification of expenses in system of strategic administrative account

Shalaeva L.V. Senior Lecturer of department "Accounting and Audit", the Perm State Agricultural Academy ( shalaewa2013@yandex.ru )

Journal: International Accounting, #23, 2012

In the article modern receptions of classification of expenses as the major elements of toolkit of the strategic administrative account, demanding updating and development are considered. The author offers principles of classification of expenses on stages of life cycle of a product, on a chain of values of the organization, on strategic zones of managing.


Modern management systems of expenses as the major toolkit of strategic administrative account

Shalaeva L.V. Senior lecturer of department "Accounting and Audit", Perm State Agricultural Academy ( shalaewa2013@yandex.ru )

Journal: International Accounting, #21, 2012

In the article modern systems of the account and management of expenses as their historical development are considered, their merits and demerits, necessity of updating for modern economic conditions are defined. The author designates problems of classical systems of the account of expenses and calculation cost prices, ways of their decision are offered.


Strategic planning and budgeting as basic elements of modern control system

Rybalko O.A. PhD in Economics, Associate Professor of department "Accounting and Audit", the Perm State Agriculture Academy ( rubalkohome@yandex.ru )

Shalaeva L.V. Senior Lecturer of department "Accounting and Audit", the Perm State Agricultural Academy ( shalaewa2013@yandex.ru )

Journal: International Accounting, #28, 2012

In the article modern problems of elaboration of development strategy and competitiveness strengthening by the managing subject and her specifications in system of strategic planning and budgeting are considered. Author's vision of structure and contents of the strategic plan is offered.


Methodological bases of strategic analysis of the main trends of development of the industry of Agriculture, Hunting and Forestry of the Perm Krai

Shalaeva L.V. Perm State Agricultural Academy named after Academician D.N. Prianishnikov, Perm, Perm Krai, Russian Federation ( shalaewa2013@yandex.ru )

Journal: Regional Economics: Theory and Practice, #1, 2017

Importance The article analyzes the main trends of development of the industry of Agriculture, Hunting and Forestry.
Objectives The article aims to elaborate practical recommendations on the formulation of a strategic managerial analysis of development trends of the industry of Agriculture, Hunting and Forestry in the conditions of introduction of innovative mechanisms for management, efficiency and competitiveness.
Methods For the study and development of such practical recommendations, I used the data of the Federal State Statistics Service of the Perm Krai and Department of Agriculture of the Perm Krai.
Results As a result, I submit a database to assess the major trends in the external (near) business environment of agricultural organizations, their competitive positions, risk and opportunities for further development of agricultural production in the Perm Krai.
Relevance The practical significance of the study lies in the possibility of application of the theoretical and methodological findings and results obtained for the development of strategy and programs for socio-economic development of the enterprises of agrarian and industrial complex, as well as to improve the agricultural production management practices in terms of innovation development.


Financial responsibility centers in the strategic management accounting system

Shalaeva L.V. Perm State Agro-Technological University named after Academician D.N. Pryanishnikov (Perm SATU), Perm, Russian Federation ( shalaewa2013@yandex.ru )

Journal: International Accounting, #2, 2018

Importance This article deals with the issues of building an organization's financial structure in the context of financial responsibility center under the conditions of strategic decentralization.
Objectives The article aims to develop practical recommendations for strategic management accounting based on decomposition of strategic goals, objectives and development of strategic targets to improve the performance and competitive ability of the organization.
Methods For the study, I used the systems approach in combination with the methods of scientific knowledge and special categorical, formal and logical methods, and the methods of analysis and comparison.
Results The article presents practical recommendations on setting strategic management accounting on the basis of decomposition of strategic goals and objectives in the context of financial responsibility centers. It defines the system and hierarchical dependence of financial responsibility centers and proposes a developed set of economic indicators to monitor and assess trends in the management of the centers.
Conclusions and Relevance The practical significance of the research is the possibility to use the findings and recommendations for the development of private strategies for business processes in the context of financial responsibility centers in the conditions of innovative development of the enterprise. The developed set of economic indicators for monitoring and assessment of trends in the management of the respective financial responsibility centers helps optimize the content of strategic management reporting, ensuring its importance for management decision-making and eliminating duplication.


Methodological bases of the strategic analysis of external environment: the farms of the Perm Krai case

Sheshukova T.G. Perm State National Research University, Perm, Perm Krai, Russian Federation ( sheshukova@psu.ru )

Shalaeva L.V. Perm State Agricultural Academy, Perm, Perm Krai, Russian Federation ( shalaewa2013@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2015

Importance In the conditions of the financial crisis and introduction of economic sanctions, there is a need to review the development strategy of agriculture in general and of an individual farm in particular. The results of the strategic management analysis of external environment may serve as information base for the review, and the article presents the main aspects of such analysis.
     Objectives The main objective of the research is to develop practical recommendations on the strategic management analysis of external environment of agricultural organizations under conditions of introducing innovative mechanisms of management and increasing efficiency and competitiveness.
     Methods To develop practical recommendations, we used the data of local offices of the Federal State Statistics Service of the Perm Krai, the Ministry of Agriculture of the Perm Krai, and financial statements of agricultural organizations of the Perm Krai.
     Results The practical importance of the research consists in the possibility to apply and use the obtained theoretical and methodological findings and results to work out strategies and programs of social and economic development of farms of the agro-industrial complex, and to improve the management practice of agrarian production under innovation development conditions.
     Conclusions and Relevance We tested the technique of complex assessment of trends in external (close-in) business environment of agricultural organizations of the Perm Krai as a combination of factors of their competitiveness formation within the Perm Krai and the Volga Federal District. In our study, we identified low competitiveness of agricultural entities of the Perm Krai at the Volga Federal District level, the main development trends in the agriculture, hunting and forestry sector, and strategic opportunities of farms for expanding the domestic sales markets for meat, dairy, eggs and vegetables. We obtained a database for assessing the main trends in the external (close-in) business environment of a farm, its competitive position, opportunities and risks of further development of agricultural production in the Perm Krai.


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