Optimization of Methods and Systems for Strategic and Operational Management Accounting in Agricultural Enterprises
The article focuses on the cost management accounting system as a basis for effective strategic and operational management and a guarantor for maximum profit. It examines various methods of cost management in agricultural holdings and enterprises. Characteristics of the methods are presented in the article. Such conditions for the use of methods as division of costs into variable and fixed, determination of main activities, continuous cost control, marketing forecasts, product competitiveness, the state of internal processes of the enterprise are considered. Direct costing, CVP-analysis and Standard Cost are examined in more detail. The calculation of the contribution margin from cattle breeding products and appropriate management document are presented. The article explores advantages and disadvantages of methods with appropriate recommendations for their use in agricultural enterprises. The calculation of the actual costs variances from standards is shown. Prerogative ways of improving the management accounting system in an unstable financial situation through the appropriate choice of methods and cost management system are defined.
Accounting of external economic activity of Russian companies: experience and difficulties
This article is devoted to topical issues of carrying out external economic activity by Russian companies in the context of membership in the World Trade Organization, historical aspects of government regulation of external economic activity, peculiarities of the assignment of transactions to currency transactions, rules for maintaining accounting records of currency transactions and their tax assessment. The authors analyze accumulated experience on currency transaction accounting, touch upon subjects of risk identification in the course of external economic activity, and arrive at certain conclusions concerning appliance of efficacious legislative and regulatory acts in the sphere of currency transaction accounting by residents. (Kaspina R.G., Plotnikova L.A. Accounting of external economic activity of Russian companies: experience and
Design of Fixture for Pitch Circle Diameter Run-out Check
The design of fixture is an exceptionally mind boggling and natural process, which require learning and knowledge. Fixture configuration assumes an imperative part at the setup arranging stage. Appropriate fixture configuration is urgent for creating item quality in various terms of exactness, surface complete and accuracy of the machined parts. In existing plan the installation set up is done physically, so the point of this undertaking is to supplant with installation to spare time for stacking and emptying of segment. Apparatuses are ordinarily grouped by the kind of machine on which they are utilized. Installations can likewise be recognized by a sub arrangement. For instance, if an installation is intended to be utilized for examination called as inspection apparatus. By using the new designed fixture, run-out checking become easier and process becomes simpler.