Главная страница » Публикации » 2016 » #4 (64) » The concept of in-house management of the formation of the cost of production in the agricultural enterprises

The concept of in-house management of the formation of the cost of production in the agricultural enterprises

The concept of in-house management of the formation of the cost of production in the agricultural enterprises

Авторы

Боброва Елена Александровна
доцент кафедры «Бухгалтерский учет, анализ и аудит»
Россия, Орловский государственный институт экономики и торговли
bobrova77@bk.ru

Аннотация

The article deals with modern methods of intra-formation control the cost of agricultural production, the composition of the costs of agricultural firms, the order of their control and optimization. A structural model, which is a technique of internal control and audit at the macro and micro level hierarchical control agricultural enterprise. The composition of the information required to implement a methodology in-house control, accounting and analytical procedures used to assess the cost items and management decisions.

Ключевые слова

management, costs, agricultural company, methods, cost, internal control, agricultural production.

Рекомендуемая ссылка

Боброва Елена Александровна. The concept of in-house management of the formation of the cost of production in the agricultural enterprises // Современные технологии управления. ISSN 2226-9339. — #4 (64). Номер статьи: 6401. Дата публикации: 03.04.2016. Режим доступа: https://sovman.ru/en/article/6401/

Authors

Bobrova Elena Aleksandrovna
Associate Professor of "Accounting, analysis and audit"
Russia, Orel State Institute of Economy and Trade
bobrova77@bk.ru

Abstract

Keywords

Suggested citation

Bobrova Elena Aleksandrovna. // Modern Management Technology. ISSN 2226-9339. — #4 (64). Art. #  6401. Date issued: 03.04.2016. Available at: https://sovman.ru/en/article/6401/


Читайте также






Библиографический список

  1. Akimova N.V., Kyshtymova E.A., Lytneva N.A. Capital management: modern concepts of accounting methodology support. Monograph. [Upravlenie kapitalom: sovremennye koncepcii  metodologii uchetnogo obespechenija. Monografija]. Eagle. OrelGAU publishing, 2009.  241 p.
  2. Bobrova E.A. Lease accounting in Russia by the International Accounting Standards [Uchet arendy v Rossii po mezhdunarodnym standartam finansovoj otchetnosti]. International Accounting, 2007. № 3. P. 20-23.
  3. Bobrova E.A. Comparative characteristics of accounting of fixed assets in accordance with IFRS and RAS [Sravnitel’naja harakteristika buhgalterskogo ucheta osnovnyh sredstv v sootvetstvii s MSFO i RSBU]. International accounting. 2009. № 8. P. 27-34
  4. Bobrova E.A., Lytneva N.A. The system of management accounting in the management of production costs of industrial enterprises [Sistema upravlencheskogo ucheta v upravlenii sebestoimost’ju produkcii promyshlennyh predprijatij]. Herald OrelGIET, Orel. Publishing OrelGIET. №3 (25). 2013, P.100-105
  5. Ilyukhina N.A. Evaluation of work in progress in the industry [Ocenka nezavershennogo proizvodstva v promyshlennosti]. Audit statements. 2006. № 3. 60 p.
  6. Ilyukhina N.A. The order of the revaluation of intangible assets // Audit statements. 2009. № 7. P. 29-33.
  7. Kyshtymova E.A., Lytneva N.A. The concept of accounting management software profits of small businesses in the agricultural sector // Herald of Orel State Agrarian University, 2012. – № 3. 46 p.
  8. Kyshtymova E.A., Lytneva N.A. The concept of accounting management accounting as an information system to manage profit commercial organizations [Koncepcija buhgalterskogo upravlencheskogo ucheta kak informacionnaja sistema v upravlenii pribyl’ju kommercheskih organizacij]. Russian Journal of Agricultural and Socio-Economic Sciences, 2012. T. 3. № 3. P. 7-15.
  9. Lytneva N.A. Proc. for students of media institutions. prof. education, studying on the specialty group 0600 Economy and exercise [Buhgalterskij uchet, ucheb. dlja studentov uchrezhdenij sred. prof. obrazovanija, obuchajushhihsja po gruppe special’nostej 0600 Jekonomika i upr]. Moscow, 2006. Ser. Professional education.
  10. Lytneva N.A., Parushina N.V. Affiliates, accounting and reflected in the financial statements [Affilirovannye lica, uchet i otrazhenie v buhgalterskoj otchetnosti ] Accounting, 2001. № 15. 3 p.
  11. Lytneva N.A., Sysoeva O.N. Development of innovative methods in the performance management of economic systems [Razvitie innovacionnyh metodov v upravlenii rezul’tativnost’ju hozjajstvennyh sistem]. Herald of Orel State Agrarian University. T. 38. № 5. P. 118-122.
  12. Parushina N.V. Audit basics, technology and methodology for conducting audits. Textbook for students specializing in “Accounting, analysis and audit”, “Finance and Credit”, “Taxes and taxation” [Audit, osnovy audita, tehnologija i metodika provedenija auditorskih proverok. Uchebnoe posobie dlja studentov, obuchajushhihsja po special’nostjam “Buhgalterskij uchet, analiz i audit”, “Finansy i kredit”, “Nalogi i nalogooblozhenie”]. Moscow, 2012. Ser. Higher education (2nd ed., Rev. And ext.)
  13. Parushina N.V., Lytneva N.A. Analysis of the effectiveness of labor resources payroll organization [Analiz jeffektivnosti ispol’zovanija trudovyh resursov fonda zarabotnoj platy organizacii]. Auditor, 2012. № 8. P. 38-47.
  14. Strategic Controlling [Strategicheskij kontrolling]. Ed. prof. J.N. M. KnoRus, 2004 276 p.
  15. Sysoeva O.N., Lytneva N.A. A study of strategic management profit innovation environment [Issledovanie strategicheskogo upravlenija pribyl’ju v innovacionnoj srede]. Bulletin OrelGIET, 2012. № 4. 57 p.
  16. The economy today, new challenges, new solutions [Jekonomika segodnja, novye vyzovy, novye reshenija]. E.A. Bobrova, N.A. Ilyukhina et al. under. Ed. N.S. Klunko S . Logos, 2014. 236 p.

Leave a Reply

Your email address will not be published. Required fields are marked *

Shopping Cart
Scroll to Top