CC BY
22. Criminal trial: Textbook (2011). Moscow. Volters Kluver. P. 291.
3. "Definition of Cassation chamber of the Supreme Court of the Russian Federation of May 31, 1995" (1995). The Russian justice. No. 11. P. 37.
4. Grinenko A.V. (Ed.) (2009) Criminal trial: Textbook. 2nd edition, revised. Moscow. Norma. P.107.
5. Grigoriev V. N., Pobedkin A.V., Yashin V. N. (2005) Criminal trial: textbook. Moscow. Eksmo publishing house. Pp. 172.
TECHNOLOGICAL FEATURES OF GARDENING AND THEIR INFLUENCE ON THE ORGANIZATION OF MANAGEMENT ACCOUNTING
Abstract
The paper deals with the modern questions of innovative development of industrial gardening of economic entities of agrarian-industrial complex (AIC). The authors analyze the work of production divisions (centers of expenses) and agrarian organizations in general on the basis of expensive-cost descriptors. The authors give scientifically based arguments for interrelation of separate types of the registration block in registration-analytical cluster using uniform system of indicators for administrative decision-making.
Keywords
gardening, production, management accounting, registration-analytical cluster, descriptors, management of agrarian-industrial subject, agrarian-industrial complex, ecological account
AUTHOR
Victor Govdya Yulia Bunina
PhD in Economics, Professor Master student
Accounting Department Accounting Department
Kuban State Agricultural University Kuban State Agricultural University
Krasnodar, Russia Krasnodar, Russia
Konstantin Velichko
Student
Registration and Financial Faculty
Kuban State Agricultural University
Krasnodar, Russia
degalceva_ [email protected]
The need for development and improvement of gardening management accounting is caused by the developed new economic situation in the market of fruit and berry production and in the branch itself. The Russian market is flooded by import production, which is externally attractive, but not always high-quality. In this regard, great demands to quality and assortment of domestic fruits and berries appear to maintain the competition. The target state program for development gardening in the Krasnodar Krai provides universal introduction of innovations in process of fruits and berries production. "Innovation" is interpreted as transformation of potential scientific and technical progress into the real production process, embodied in new products and technologies. These innovations are such as use of new equipment, new technological processes or new market ensuring production; introduction of production with new qualitative properties; use of
new raw materials; changes in the organization of production and its material support; emergence of new sales markets (Govdya, Degaltseva, 2015(I); Remezkov, Degaltseva, 2013).
Scientists of the North Caucasian zone research institute of gardening and wine growing of the Russian Academy of Sciences of the Russian Federation (Krasnodar) developed:
- technologies for receiving the high-quality revitalized landing material for different types of gardens;
- technologies for cultivation intensive highly profitable gardens of different type;
- modern postharvest technologies;
- means of technological processes mechanization.
As we see, modern industrial gardening is the super-difficult system, including various components (technical, technological, ecological, productional, organizational, economic, social, etc.). That, in turn, demands attraction of knowledge and abilities from the most diverse areas of scientific-technical activity.
In such conditions, process of management of fruits and berries production considerably becomes complicated, the economic risk of adoption of unreasonable administrative decisions increases. Because of spontaneity of the market, there are questions, which demand expeditious and timely intervention at all levels of management. That is impossible without obtaining comprehensive information on the facts of economic life and events.
During the search of production reserves and probabilistic alternative versions of necessary administrative decisions, the principle of regulation is realized (correction of a temporary fractal of work performance, definition and use of the available reserves, search of production resources, etc.).
The technology and organization of cultivation of long-term fruit and berry crops have decisive impact on technique and organization of management accounting. Interaction of different types of account in the registration-analytical cluster of the gardening organization plays an important role in information support (Govdya, Remezkov, 2015). Interaction of components of the registration-analytical cluster in management of the agrarian-production subject is based on primary (operating-technical) data, processing in the module of management accounting (figure 1).
FIGURE 1. INTERRELATION OF MODULES OF THE REGISTRATION-ANALYTICAL CLUSTER OF THE ECONOMIC AGENT OF THE AGRARIAN MARKET
Therefore, the more precisely the account reflects specifics of fruit and berry production, the information on expenses and assessment of efficiency of business activity is more exact. Introduction of innovative production technologies of gardening production also significantly change functions of management accounting (figure 2).
These functions are directed on the organization of management of all factors of modern production, including stockpile management and expenses, management of the agrarian-landscape environment of production and accommodation of population, management of property complex, management of cash flows and investments, etc. Management accounting provides interrelation with all other types of account: financial, tax, statistical, ecological, operating-technical, etc. (Govdya, Degaltseva, 2013).
FIGURE 2. FUNCTIONS OF MANAGEMENT ACCOUNTING IN CONDITIONS OF INNOVATIVE DEVELOPMENT OF AGRARIAN FORMATION
The retrospective analysis of publications on this problem led us to a conclusion that the most discussed subject in improvement of management of property complex of agrarian institutional subjects is the question of registration-analytical providing use at administrative decision-making (figure 3).
Thus different researchers define scientific-analytical providing variously. Different researchers define distinctive signs of importance of the category "management accounting" by the purposes and tasks, which they set during studying economic problems.
Registration-analytical providing includes two main subsystems - registration providing and analytical providing. The system indicators realize the registration and analytical functions in management process (Govdya, Degaltseva, 2015(H)).
V. V. Govdya and Zh. V. Degaltseva do not call into question the importance of the conducted researches and consider the modern paradigm of management accounting determined by the international principles of management accounting. The authors consider necessary to carry out turn of this scientific and practical direction from problems of the account and analysis of last events towards preparation of perspective information (Govdya, Degaltseva, 2013; Kalnitskaya, Ivankova, Maksimochkina, 2014). Of course, the trend cannot be defined without actual data, but fixing and analysis of the actual expenses should not be the result of management accounting any more. The weighed balance between historical and perspective approaches is necessary.
Now objects of the account in gardening are allocated as:
1. Pome gardens (apple-tree, pear, quince).
2. Drupaceous gardens (plum, cherry, apricot, peach).
3. Berry-pickers (raspberry, currant, gooseberry, wild strawberry, strawberry, etc.).
4. Nuciferous plantings.
5. Subtropical plantings.
6. Citrus plantings,
7. Vineyards.
8. Tea plantings.
9. Hop plantations.
10. Floriculture.
11. Seed plots of fruit and berry cultures (field of seedlings, field of greffons, field of ephemerals, field of biennials by planting types).
12. Seed plots of tree and shrubby species (same).
13. Seed plots of laurels noble (same).
14. Seed plots of aromatic cultures (same).
15. Seed plots of decorative cultures (same).
16. Windbreak fields (expenses on treatment).
17. Forestry (expenses on treatment) (Methodical recommendations...).
FIGURE 3. REGISTRATION-ANALYTICAL MODULE FOR MANAGEMENT PROPERTY COMPLEX OF ECONOMIC ENTITY
Unspecialized farms can carry out the expenses accounting by both types of plantings (pome, drupaceous, berry-pickers), and in general on gardening.
Such specification of expenses is characteristic for the production account, which information is used for determination of actual cost of gardening production. However, it is insufficient for modern requirements of users at management of expenses. The primary sign of objects is the centers of expenses - production divisions, gardening crews, etc. in the registration-analytical systems (Satubaldin, 1980).
Zh. V. Degaltseva, A. A. Remezkov and E. V. Tonchu marked out that important feature of the organization of expenses accounting in gardening is defined by conditions of agricultural production (Degaltseva, Remezkov, Tonchu, 2014). First, the key element of the functioning capital and the main mean of production is the soil. Unlike other means, it is not a product of human work; it is spatially limited; it increases the fertility, if used correctly. In turn, growth of economic fertility of soil demands additional investments on introduction of organic and mineral fertilizers, improvement of its processing, irrigation, melioration, etc.
Research of registration process in JSC Experimental-Production Farm "Tsentralnoye" testifies that along with use of soil cultivation of fruit crops is carried out in close interlacing of natural and labor processes. Duration of production cycle is defined by generally natural conditions of growth and development of plants. Terms of performance of agricultural-technical works are caused by vegetation of plants; works are carried out in strict technological sequence. Moreover, the interrelation of economic processes of reproduction in gardening with natural and biological processes is the reason of that the working period of production does not coincide with the production period in this branch. Usually production period lasts much more long, than the working one. Expenses of appliances of production, work and agricultural machinery in the branch have uneven character and are seasonal. This fact is the third feature of the organization of registration-analytical procedures of expenses in gardening.
Feature of the analytical accounting of expenses in gardening is that they are reflected first on production divisions (offices, sites, crews, etc.), and then are reduced in general on economy. The personal account of division (the center of expenses) is the main register of the analytical accounting of expenses. In the analytical accounting of production process in gardening, it is necessary to differentiate the accounting of expenses on the crop's eve of the current year and the crop's eve of the next years by types of the performed works on types of fruit crops, to which cultivation expenses belong.
The assessment of modern system of the expenses accounting showed that the system does not limit a choice of ways and methods of accounting, provides their independent combination by institutional subjects of managing. However, among all types of administrative activity accounting continues to remain the most regulated (Sokolov, 2000).
Now the main lack of the operating system of long-term plantings accounting, as well as in the whole agriculture, is that the system is not able to reveal economic results at each stage of technological process of fruits and berries production, care of the fructifying plantings, harvesting and realization of finished goods. Therefore, the specified information should be received in the accounting way or on the basis of additional selection of the data accumulated on accounts. Such information arrives to administrative personnel with a big delay that reduces efficiency of its use in management.
Innovative development of gardening demands that methods of expenses accounting reflected real process of formation of expenses in specific conditions. Specifics of long-term plantings are that duration of the period of capital investments is measured from a laying of plantings prior to their industrial fructification. The payback period of these investments keeps influence of many factors: breeds, grades, stocks, quality of soil, correctness of determination of balance cost of fruit plantings hectare.
As our researches showed, the period of implementation of capital investments in gardening in the conditions of the Krasnodar Krai fluctuates from 3-6 (dwarf sorts) till 8-
12 years (sorts of rootstocks). While reflecting capital investments and determination of plantings balance cost, it is necessary to consider duration of the period of their formations. As production in gardening lasts many years and expenses on the crop's eve of the next years are made in parallel, therefore accounting has to differentiate accurately expenses by years.
Economic purposeful use is characteristic for fruit plantings. Other feature is territorial isolation of long-term plantings, i.e. they cannot be moved before full depreciation.
High-quality features influence formation of production expenses. Different cultures and their grades have different terms of maturing. Climatic conditions have impact on output, technology of cultivation and terms of production exit that involves change of the consumption of materials, monetary and manpower, and essential fluctuations of the final prices.
Production in gardening is not one-time process. It consists of the separate works performed during spring, summer, autumn and winter periods. Therefore, it is important to have system of information on stages of production and on action time for the administrative personnel. Each of these complexes of works consists of a large number of concrete processes. Therefore, the made expenses in accounting have to be differentiated by types and terms of the performed works.
The conducted research showed that the existing practice of the accounting costs of long-term plantings and calculations of prime cost of fruit and berry production not fully takes modern technological and organizational features of the branch into account. Therefore, information on formation of production costs and product cost loses reality and does not meet the modern requirements of management.
Therefore, from the organizational-technical side, the intensive technology of cultivation of gardens and vineyards assumes complex application of the latest scientific-technical developments, optimum accurately differentiated multiple technological schemes corresponding to specific conditions of production, the new grades and hybrids of intensive type adapted for the mechanized system of treatment and harvesting. From the other side, it assumes modern registration-analytical control systems of technological processes, stocks, expenses and economic subject in general.
REFERENCES
1. Govdya V. V., Degaltseva Zh. V. (2013) "Modular creation of a registration and analytical cluster in agrarian and industrial complex". The Bulletin of the Kazan state agricultural university. V. 8. No. 2 (28). Pp. 24-28.
2. Govdya V. V., Degaltseva Zh. V. (2015) "Innovative methods of management of expenses in a registration and analytical cluster of agrarian formations". News of the Lower Volga agrouniversity complex: Science and higher education. No. 1 (37). Pp. 234-239.
3. Govdya V. V., Degaltseva Zh. V. (2015) "Development of management accounting in innovative economy". Economy and business. No. 1 (54). Pp. 68l -685.
4. Govdya V. V., Remezkov A. A. (2015) "State policy of a cluster form of the organization of interaction of agrarian formations". In the collection: Materials III of the All-Russian symposium on regional economy, collection of reports. Editor-in-chief A.I. Tatarkin. Pp. 43-47.
5. Degaltseva Zh. V., Remezkov A. A., Tonchu E. A. (2014) "Problems of development of management accounting in modern conditions", Polythematic network electronic scientific magazine of the Kuban state agricultural university. No. 98. Pp. 1009-1041.
6. Kalnitskaya I. V., Ivankova O. G., Maksimochkina O. V. (2014) "Information for management of the organization: role and problems of formation". Russian business. No. 23 (269). Pp. 80-88.
7. Methodical recommendations about planning, account and calculation of product cost (works, services) in agriculture (Ministry of Agriculture and Food Production of the Russian Federation 04.07.1996 No. P-4-24/2068).
8. Remezkov A. A., Degaltseva Zh. V. (2013) "Influence of a cost management system on improvement of quality of production Agrarian and industrial complex". Agrarian and industrial complex: Economy, management. No. 11. Pp. 19-25.
9. Satubaldin S. S. (1980) The accounting of production expenses in the USA. Moscow. Finance and statistics. 238 p.
10. Sokolov Ya. V. (2000) "Management accounting: myth or reality?". Accounting. № 18. Pp. 7-12.
CULTURAL MEMORY AND PERSONALITY OF THE ARTIST IN THE DEVELOPMENT OF CONTEMPORARY ART OF AUTONOMOUS REGION OF INNER MONGOLIA OF CHINESE PEOPLE'S REPUBLIC: ANALYSIS OF CONTEMPORARY CHINESE ARTIST LU JINYAN'S WORKS
Abstract
The analysis of the research materials by Russian (S. Voronin, Yu Fedorov and others) and Chinese (Wang Feng, Wen Liu Xin and others) researchers showed that cultural memory as a key factor of the artistic creativity permeates the artistic picture of the world. It is clearly evident in the watercolor landscapes of the Chinese artist Lu Jinyan where deserted, desolate and quiet world of the western highlands of Inner Mongolia are realistically implemented. His skills and expressiveness of his watercolor art is formed through a long artistic practice in his homeland and a constant study of the language of watercolor art.
Keywords
cultural memory, personality of the artist, development of contemporary art, traditional watercolor techniques, methods, brushwork, color painting, sketching
AUTHOR Feng Zong ren
PhD student Transbaikal State University
Chita, Russia
Introduction. A cultural memory serves as a conceptual core of the artist's artistic works, art permeates the picture of the world which renders the human being through the work of art. The personality of the artist verifies the interpretation of the artistic picture of the world.
Materials and methods. The question of personality of the artist in contemporary painting is considered by Y. Fedorov, S.N Voronin. Y. Fedorov actualizes the problem of the artist personality in the contemporary socio-cultural environment, analyzing the role of the creative person in the situation of the cultural crisis of the late XX - early XXI century, and justifying compulsory highest moral, spiritual and ethical requirements to the artist's personality (Fedorov, 2011).
S.N Voronin reveals the mutual form of landscape painting and Chinese calligraphy with the personality of the artist. It proves that a Chinese landscape painting is a universal way to harmonize the personality of the artist with the world (Voronin, 2009). A chinese artist unlike the European painter perceives a landscape as an expression of the immense and spacious world as a grand space, the universal in the particular where the human person as if dissolved in the contemplation of the great, incomprehensible and absorbing
