Inputs’ providing in the management of a company

UDC 330.322

N. Potryvaieva, Doctor of Economics, Professor
I. Aheienko, postgraduate
Mykolayiv National Agrarian University

The role and peculiarities of inputs providing in the management of an agricultural enterprise was considered. The economic point of such provision is determined to be in consistent supply of the necessary means for production.
The objects of management for inputs’ providing in agriculture were determined to be: resources in volume and value terms; a system of rules and regulations; characteristic of resources; necessity and structure of resources on various grounds for the implementation of a specific process. The management of inputs’ providing in agricultural production was proved to be an important component in the system of industrial management and economic activities of a company.
The rational use and saving of inputs was proved to be one of the important conditions of an agricultural enterprise’s economic activities in market economy. Rational organization of logistics mostly determines the level of using of production means, increasing in productivity and profitability. This determines the role and sense of inputs’ providing in the system of business management.
The objects of management for inputs’ providing and the main goals and objectives of logistics in the agricultural sector were determined. The system of inputs’ providing of agricultural enterprises was proved to reflect the initial stage of the technological process; it provides production and supply of necessary materials, stocks of raw materials and semi-finished products for operational activity. The principles of the system of entities’ inputs supply in agriculture were outlined and grouped.

Inputs’ providing in the management of a company

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Issue №4 (92), 2016

Legislative features of the accounting support of expenses and income

UDC 346.57:631.11:657.21

N. Potryvaieva
Т. Korenovska

This article provides an overview of the main existing legal instruments on accounting of costs and incomes of enterprises. The conditions for the recognition of entities’ revenues and expenses. Considered comparative characteristics of national and international accounting standards. The problems of transformation of national accounting standards with international requirements are highlighted.

Key words: income, expenses, profit, loss, international and national accounting standards.

Legislative features of the accounting support of expenses and income.

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Issue 1(88). 2016

Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops

UNC 657.44:631.53.04:633.1

N.V. Potryvaieva.The peculiarities of accounting and taxation of preparatory spring field works.

The features of accounting and taxation of certain types of spring field preparatory works for profit tax payers; VAT (except agrarian enterprises within the meaning of Art. 209 of the Tax Code of Ukraine) and for single tax payers are described in the article.

spring field work, accounting, taxation, profit tax, value added tax, single tax. (more…)

The legal and regulatory features of fixed assets accounting and their problematic aspects

1(82), 2015
УДК 657:658.27

This article deals with the grounding of regulatory features of fixed assets accounting in the current economic conditions taking into consideration the main problems, basic tools and specific recommendations to solve them. The author proposed to carry out the calculation of the liquidation value only for fixed assets, having in its composition recyclable waste, which can become asset in future. It was suggested, in the order of accounting policies, to indicate and justify the methodology of calculation of the liquidation value of fixed assets. It is proposed to derive and calculate value and quantity of the materials’ return after the liquidation of fixed assets, and to determine them with the help of commission at the time of posting, considering the conditions of facilities’ future functioning without regard to the inflation index and expenses that can not be reliably determined. It was stressed that the legislation had approved the order of depreciation, which should include the reduction of restrictions on the use of accelerated depreciation, as well as permits to businesses to choose their own method of depreciation. It was proposed to develop a classifier with deep details of fixed assets, taking into account industry features, which allow controlling their quality and efficiency. The practical significance of the results is to develop recommendations and proposals to improve the procedure for fixed assets’ accounting, which are aimed at enriching the methodological practices and are of great importance for the enterprises’ management. (more…)

The auditing as a mean of bankruptcy prevention

Number, year
3(79), Vol. 1, 2014
UNC 681.5.0171

In the present study analyzed aspects of the organization of audit as a means of avoiding bankruptcy. It was found that, despite a comprehensive study of this issue, domestic enterprises have their own characteristics, taking into account that require specific audit procedures to ensure their financial stability and independence.

The author was characterized by the financial stability of the domestic enterprise as the ability of business entities not only function, but also to maintain the balance of its own assets and sources of its formation, which make up its solvency and ability of a potential investment.

Diagnosis risk of bankruptcy, which can be carried out by means of external control, and at the level of internal audit is a set of activities related to the development, distribution and cumulative effects of risks, their mutual influence and accumulation.

The article described in detail the audit or the overall risk, including the components of the impact of the warnings of the threat of bankruptcy probability.

The study notes that without the financial risk can not do any business. That is why the risk assessment is the basis of internal control.

Were considered components of internal control information, the organization of its management and the prevention of unnecessary risks. These tasks in domestic enterprises are the prerogative of both management and internal audit recommendations which contribute to the efficient operation of the enterprise.

The article also considers the alternative of providing internal audit services large audit firms. The organization of the audit by the example of Western practices, namely the organization of the activities of the Audit Committee, independent of management. (more…)

Облікові аспекти формування майна та розподілу доходу у сільськогосподарських кооперативах

Номер, рік
2(78), 2014


Н. В. Потриваєва, доктор економічних наук, доцент
Миколаївський національний аграрний університет

У статті розкрито специфіку формування майна та розподілу доходу сільськогосподарських кооперативів. Наведено детальний порядок відображення в бухгалтерському обліку операцій з формування фондів та розподілу доходу сільськогосподарських кооперативів.

Ключові слова
сільськогосподарський кооператив, майно, фонд, капітал, дохід, бухгалтерський облік