Improving the Efficiency of Beef Cattle Breeding Due to The Development of the Material and Technical Resources of the Industry

Titov, N.L.; Низамутдинов, Марат; Yakushkin, N.M.; Yakhin, C.M.

doi:10.33267/2072-9642-2020-4-44-48

Cited by 4 publications

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…В условиях стремительного научнотехнического прогресса, постоянного совершенствования техники, создания новых высокопроизводительных видов оборудования и механизмов, которые заменяют старые, все более актуальными становятся вопросы, касающиеся сроков эксплуатации основных средств производства [4]…”

unclassified

Development of Methodological Tools for Internal Control to Increase the Efficiency of Use of Fixed Assets

Закирова

Klychova

Зиганшин

et al. 2022

Vestnik of Kazan State Agrarian University

View full text Add to dashboard Cite

The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

show abstract

unclassified

Development of Methodological Tools for Internal Control to Increase the Efficiency of Use of Fixed Assets

Закирова

Klychova

Зиганшин

et al. 2022

Vestnik of Kazan State Agrarian University

View full text Add to dashboard Cite

show abstract

Management analysis of cost effectiveness of beef cattle breeding and its determinants

Titov¹,

Низамутдинов

Iskhakov

2020

View full text Add to dashboard Cite

Subject. This article analyzes the meat production of the Republic of Tatarstan and the respective enterprises' competitiveness. The article discusses principles and measures to enhance the effectiveness of beef cattle breeding, and identifies its determinants. Objectives. The study aims to determine key directions for enhancing the effectiveness of the beef cattle breeding sector and its development. Methods. The study is based on comparison, systematization and generalization of data, and the methods of economic and statistical analysis. Results. To evaluate to what extent the meat productivity of cattle depends on its determinants and how they correlate, we performed a correlation and regression analysis by addressing the multiple correlation. We built a multiple-factor correlation and regression model of business activity of agricultural enterprises in the Predvolzhskaya Natural and Economic Zone for 2019. We figured out that 500 young growing cattle and livestock constitute the optimal size of cattle breeding enterprises in the Predvolzhskaya Natural and Economic Zone in the sampled population. Conclusions. The cost effectiveness of the overall agricultural production and certain types of products mostly depends on the scale of key sectors presented in agricultural enterprises and the extent of production concentration. In the market economy, the stable and effective performance of agricultural enterprises mainly depends on the relationship between the production and reprocessing of products. The findings can be used to outline methodological principles of the agricultural production economics, effectiveness, attain and increase the appropriate competitiveness of beef cattle breeding enterprises.

show abstract

Social reporting in organic animal husbandry

Klychova

Закирова

Yusupova

et al. 2021

View full text Add to dashboard Cite

Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry. Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting. Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis. Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry. Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.

show abstract

Improving the Efficiency of Beef Cattle Breeding Due to The Development of the Material and Technical Resources of the Industry

Cited by 4 publications

References 0 publications

Development of Methodological Tools for Internal Control to Increase the Efficiency of Use of Fixed Assets

Development of Methodological Tools for Internal Control to Increase the Efficiency of Use of Fixed Assets

Management analysis of cost effectiveness of beef cattle breeding and its determinants

Social reporting in organic animal husbandry

Contact Info

Product

Resources

About