The particular management accounting lines are considered in the present paper, based on the state and current practice of production cost accounting study and calculation of production cost of horse breeding in the analyzed companies, to help the enterprise management in making reasonable decisions regarding maintenance of cost management in the given industry. The criteria of breakeven point, marginal income, and safety edge can be used for production planning, decision-making on pricing for prediction of enterprise development, in particular, the selection of efficient management strategy of benefits and costs. Having analyzed the possible strategies in management of benefits, costs, one can determine the best options for management decisions (increase of price and sales volume of koumiss).
The article is devoted to the study of the attitude of Kazan residents to the prospect of not using a personal car as a means of transportation in the city. The aim of this study is to develop recommendations to popularize the idea of using public transport services of Kazan city residents on the basis of the analysis and its evaluation. To achieve the goal, the following main tasks were set and solved: a theoretical and empirical interpretation of the main concepts on the topic of the study; a comparative analysis of the volume of public costs from the use of a private car by residents of Kazan and their use of public transport services was carried out; the system of public transport in the city of Kazan was evaluated. The methodological tools of the study included a questionnaire survey and content analysis. As a result of the study, we found that at the moment there is indeed a problem within the city of Kazan, which consists in the impossibility of ensuring the universal transition of residents from the use of private cars to the consumption of public transport services, due to the lack of development of the relevant infrastructure.
The most important prerequisite for achieving the main goal of the country’s agro-industrial complex ensuring its food security and efficient agricultural production is the optimal location of its individual industries and production facilities by territorial units. The urgency of increasing the efficiency of agricultural production in general, and grain production in particular, has increased with Russia’s accession to the World Trade Organization. The purpose of the study is to develop scientifically grounded proposals and practical recommendations to improve the efficiency of grain production location in the Republic of Tatarstan. The study’s objectives: to reveal the economic essence of agricultural production location taking into account the main principles and influence of the main factors; to assess the current state of grain crop production location in the region; to develop the directions of grain production development at macroand micro-economic levels. Abstractological, statistical-economic, calculation and balance methods of research were used in the work. In the article the criteria and indexes of level and efficiency of production placement are offered; the condition and tendencies of development of grain crops placement are analyzed; methodical approaches and project decisions on perfection of grain crops placement on the regional level are grounded. The practical significance of the obtained research results lies in the fact that the developed measures contribute to the substantiation of optimal parameters of grain crop production location in the Republic of Tatarstan in the context of its natural and economic zones and municipal administrative districts.
In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.
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