Accounting for capital investments in agriculture

Khoruzhy, L. I.; Kontsevaya, S.M.; Alborov, G. R.; Khoruzhy, V. I.

doi:10.33920/sel-11-2107-02

Cited by 13 publications

(3 citation statements)

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“…-the assumption of property isolation of the organization, according to which the property and obligations of the enterprise exist separately from the property and obligations of the owners of this enterprise and other legal entities [7].…”

Section: Resultsmentioning

confidence: 99%

“…In this regard, the development of cost accounting and costing methods is of particular importance, aimed at increasing their adequacy to the field of production activities in market conditions, and supplemented by provisions that reveal a variety of ways to influence costs for making management decisions, in the system of the cost accounting method in force in the organization. for production [7].…”

Section: Introductionmentioning

confidence: 99%

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Improving audition costs of agricultural products under economic modernization

Mamadiyarov,

Dekhkanova,

Khaitboeva

et al. 2023

BIO Web Conf.

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General production costs are reflected in the item “Costs of production and organization of management”. This article also takes into account insurance payments for buildings, structures, machinery, equipment, inventory and other fixed assets directly used in the production of products. Insurance payments are distributed by crops and types of products in proportion to the costs of production. Insurance payments are reflected in the accounting records in the debit of the “Agriculture” account and in the credit of the “Insurance settlements” account. The article “Other expenses” reflects the expenses directly related to the production of products, but none of the above items is included. This article reveals modern methods of intra-company management of the formation of the cost of agricultural products, the composition of the costs of agricultural firms, the procedure for their control, optimization and audit. A structural model is proposed that represents the methodology of internal control and audit at the macro- and micro-levels of the hierarchical management of an agricultural enterprise. The composition of the information necessary for the implementation of the methodology of intra-company control, accounting and analytical procedures used to evaluate cost items and make management decisions are determined. The features of the audit (external, internal) of production costs are revealed - establishing the validity of the formation and correctness of accounting for production costs, identifying unused reserves. The conceptual scheme of the technique of this type of audit is given.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Improving audition costs of agricultural products under economic modernization

Mamadiyarov,

Dekhkanova,

Khaitboeva

et al. 2023

BIO Web Conf.

View full text Add to dashboard Cite

show abstract

“…Нами предложен пример классификации результатов интеллектуальной деятельности для выбранного параметра -удобство для учреждений-создателей, так как он актуален и интересен бюджетным учреждениям для формирования ассортиментного портфеля и ведения бухгалтерского учета (табл. 1) [16,17].…”

Section: аннотацияunclassified

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Gorelov

Korzhueva

Vlasova

2022

EATP

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Subject. The article addresses the formation of assortment portfolio of intellectual activity results of budgetary institutions. Objectives. Our aim is to present organizational and economic approach to intangible assets as reserves, using the case of federal State budgetary research institutions that are the rights holders of intellectual activity results. Methods. We employ general scientific research methods. Results. The paper offers approaches to classification of intellectual activity results based on parameters of their attractiveness as a commodity and trends in the market of intangible assets. We conducted a survey of four groups of respondents related to scientific or managerial activities, according to the chosen classification of intellectual activity results, and performed ABC and XYZ analysis based on the results of the survey. Conclusions. The results of the analysis enabled to form groups of assortment portfolio of intangible assets that can be recognized as providing future economic benefits with a high degree of probability. For these groups, it is possible to formulate recommendations that may affect the formation of accounting mechanisms and the preparation of accounting policies. This, in turn, may affect the development strategies for budgetary research institutions and increase the efficiency of their activities.

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Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

KOZMENKOVA,

SELEZNEVA,

SHLYAPNIKOVA

et al. 2024

EATP

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Subject. The article considers sources of financing activities in ensuring the economic security of the organization. Objectives. The purpose is to examine the impact of changes in size and structure of sources of financing of organization's activities on return on equity and profit, assess the degree of manifestation of the effect of financial leverage to select the optimal source of financing. Methods. The study rests on theoretical provisions on methods of analyzing the structure, dynamics, and effective use of own and borrowed resources, accounting (financial) statements of the object of research. We employ methods of scientific cognition, like data retrieval, situation modeling, analysis and synthesis of information. Results. We made calculations of the financial leverage effect indicators to assess their impact on economic security of the organization. The findings can be used to select the sources of formation of organization's assets in order to ensure its economic security. Conclusions. The use of the findings in theoretical and practical activities will help objectively assess the impact of the ratio of own and borrowed funds in the structure of capital sources on the financial stability of the organization, the profitability of using the equity, the increment of net profit and, as a result, on ensuring its economic security.

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Accounting for capital investments in agriculture

Cited by 13 publications

References 0 publications

Improving audition costs of agricultural products under economic modernization

Improving audition costs of agricultural products under economic modernization

Formation of assortment portfolio of intellectual activity results of budgetary institutions using the ABC and XYZ analyses

Analyzing the impact of sources of financing of organization's activities on ensuring its economic security

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