E.I. Kostyukova, A.N. Bobryshev
Stavropol State Agrarian University, pereulok Zootekhnichesky, 12, Stavropol, 355000, Russia
E-mail: Этот адрес электронной почты защищён от спам-ботов. У вас должен быть включен JavaScript для просмотра.
Summary. The article describes the conceptual and methodological aspects of construction of elements of a reserve system of an economic entity under unstable conditions of operation of economy. Authors define positive and negative effects from crisis processes on the methodology of management accounting. In the study it was concluded that the conceptual and theoretical basis of management accounting under crisis conditions should be based on observance of the main principle–efficiency. The determination of the best strategy for managing the economic entity at any stage of the life cycle of the macroeconomic system involves the choice of one of multiple alternatives. It necessitates the development of tools to evaluate the effectiveness of planned and implemented measures to damp the negative impact of crisis processes in the economy in the system of management accounting. One of these tools is reservation. In this regard, the study presents the results of the expert survey for the identification of factors hampering the development of the reserve system in agricultural organizations. As examples of such factors were dedicated: the absence of clear regulatory framework for accounting of formation and use of reserves; the non-recognition of certain reserves as an expense in the context of the taxation of profits; the desire to unify account and tax accounting of reserves; the reluctance of management to allocate funds for the creation of reserves; the absence of the principle of compulsory creation of resources. The article also reveals the author's vision of reserve policy of an agricultural organization in the system of management accounting, disclosing the order of decision-making on the creation, updating and use of reserves.
Keywords: management accounting, redundant system, reservation, management decisions, economic crisis, agricultural organizations.
Author Details: E.I. Kostyukova, D. Sc. (Econ.), prof. (e-mail: Этот адрес электронной почты защищён от спам-ботов. У вас должен быть включен JavaScript для просмотра.); A.N. Bobryshev, Cand. Sc. (Econ.), assoc. prof. (e-mail: Этот адрес электронной почты защищён от спам-ботов. У вас должен быть включен JavaScript для просмотра.)
For citation: Kostyukova E.I., Bobryshev A.N. Role and importance of reservation in the system of management accounts under unstable economic conditions. Dostizheniya nauki i tekhniki APK. 2015. V.29. No9. pp. 13-16 (In Russ)