SEARCH
 

Search

 

Результаты поиска 1 - 4 из 4
Начало | Пред. | 1 | След. | Конец


Improved methods of integral evaluation of effectiveness of agricultural labor

Volchenkova A.S. Assistant, the Department of Business Organization and Management in Agribusiness, the Orel State Agrarian University ( A-Erinskaya@Yandex.Ru )

Journal: Economic Analysis: Theory and Practice, #28, 2013

In the article the main directions of improvement of a technique of an integrated assessment of efficiency of agrarian work, consisting in justification of structure of system of estimated indicators are considered. Approbation of an offered technique of an integrated assessment of efficiency of agrarian work on the example of the agricultural organizations of the Oryol region is carried out.


Justification of perspective directions of agricultural sector development in the region

Volchenkova A.S. Assistant of Department "Organization of Business Activity and Management", the Oryol State Agrarian University ( a-erinskaya@yandex.ru )

Journal: Regional Economics: Theory and Practice, #10, 2013

In this article the factorial base of growth of efficiency of the agrarian work which complex analysis will allow management of the agricultural organizations to develop administrative decisions in range of definition of strategy of development of economic activity and development of measures for increase of efficiency of work for the purpose of formation of competitive agro-business is considered.


Regional salience of the formation of rural manpower capabilities: Territorial and sector-specific perspectives

Kravchenko T.S. Orel State Agrarian University, Orel, Russian Federation ( t-rybalko@mail.ru )

Volchenkova A.S. Orel State Agrarian University, Orel, Russian Federation ( a-erinskaya@yandex.ru )

Journal: Regional Economics: Theory and Practice, #6, 2018

Importance The article focuses on the formation of manpower capabilities, considering the unequal socio-economic development of rural areas and political initiative for import substitution in agriculture.
Objectives We identify trends in the use of manpower capabilities in rural areas, considering the way AIC operates today. We also study local specifics of their formation by level of socio-economic development of municipal districts. We propose our own approach to studying this issue at the regional level.
Methods We applied methods of statistic and economic analysis and analyzed productive and economic indicators of agricultural entities and trends in the socio-economic development of rural areas in the Orel oblast within 2000–2016. Using Statistika 10.0 software package, we conducted a correlation analysis of the socio-economic development factors of local areas and hereby grouped municipal districts in order to identify the salience in the formation of rural manpower capabilities.
Results Labor efficiency grew faster than the compensation quality in the agricultural sector of the Orel oblast within 2000–2016. However, the situation is observed while the rural population decreases, migration of the employable population grows and the sector dramatically lacks manpower. The quantity and quality of manpower capabilities depend on the efficiency of agricultural agents and socio-economic development of rural areas in the region.
Conclusions and Relevance Studies into the formation of manpower capabilities in the region allow to identify their salience at the current phase of economic and public development.


Models of accounting of fixed assets in terms of deferred (installment) payment according to IFRS and their adaptation to the Russian legislation

Prosvirina I.I. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( prosvirinaii@susu.ru )

Gonchar E.A. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( goncharea@susu.ru )

Volchenkova O.A. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( volchenkovaoa@susu.ru )

Andreeva O.M. South Ural State University (National Research University) (SUSU (NRU), Chelyabinsk, Russian Federation ( andreevaom@susu.ru )

Journal: International Accounting, #9, 2018

Subject This article focuses on the methodological issues of accounting for fixed assets in terms of deferred (installment) payment in accordance with IFRS, and it analyzes the possibility of their adaptation to the Russian accounting practice in terms of the current legislation.
Objectives The article aims to transform models of accounting for fixed assets in terms of postponement (installment) of payment under IFRS and analyze the possibilities and peculiarities of their application in the Russian accounting practice.
Methods For the study, we used the methods of logical analysis, and systematization and generalization of the material considered.
Results Taking into account various options of deferred (installment) payment, the article presents models of accounting for fixed assets for each particular variant under IFRS, analyzing the possibility of their application in the Russian accounting practice under the current legislation. It also considers the models in the tax aspect. The study identifies a variety of situations with postponement (installment) of payment, involving different models of accounting for fixed assets under IFRS.
Conclusions On the basis of the analysis of the peculiarities of application of the IFRS provisions regulating the valuation of fixed assets during the deferment (installment) of payment, we speak about the possibility of applying three selected models of accounting for fixed assets in the Russian accounting practice, provided correct accounting policies.


Результаты поиска 1 - 4 из 4
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате