№ 5 (Department of Accounting SSAU Vavilov, Saratov)

This article discusses the basic preconditions for the development of production of mushrooms in the Saratov region on the basis of modern technology, which is especially important in the current situation of the global economy.

The article examines the main issues of food security of the country and the Saratov region, particularly in the current economic conditions, as well as the main objectives of agricultural enterprises at the stage of implementation strategies of import substitution. The agro-industrial complex of the Saratov region and analyzed further conversion of agricultural enterprises.

This article discusses the issues of business planning in the farming sector for the production of mushrooms. Studied modern technological processes and the reuse of the substrate.

In the article the accounting cost of wine production, the impact of industry features of the organization of managerial cost accounting.

Studied legal status of the peasant (farmer) farms, normative and methodological documents on the management and organization of accounting, the necessity to improve the current accounting system. Variants accounting peasant (farmer) farms, taking into account industry specifics and output.

in article need of the organization of system is considered budgetings in the organization making premixes on the basis of an amaranth examples of the budget of sales and the budget of the income and expenses are given

The Development of the financial strategy of the enterprise is based on the methodological principles of the concept of "strategic management". The concept of strategic management reflects a clear strategic positioning of the firm, represented in a system of principles and objectives of its functioning, the mechanism of interaction of subject and object of management, the nature of the relationship between the elements of economic and organizational structures and forms of their adaptation to changing environmental conditions. Strategic management emerged on the basis of the development of the methodology of strategic planning, which is its Foundation.

Today, many Russian companies are faced with such problems as: the growth of the counterparties ' failure to pay significant receivables, increasing the risks of lending; specify foreign clients on the purchase of goods on open account. Accounts receivable is an important component of working capital. Accounts receivable management is a flexible tool in the hands of managers. The involvement of money in circulation will lead to increased turnover and improved financial performance of companies. Factoring in this case is an active problem solving tool. He is promising and is the most adapted to the contemporary processes of economic development

Generalizing scientific approaches to the definition of the efficient use of government subsidies, the author proposes his own version of evaluating the effectiveness of state support agricultural producers. The proposed method has been tested on a particular enterprise, as evidenced by the article in the calculations

This article examines the system of budgeting, and impact its using on the efficiency of activity of the company

At the present time the bankruptcy is associated with an active reform efforts of the state in the economy, high level of competition and is a consequence of the production, marketing, technological, legal and financial-economic mistakes in the activities of enterprises. There is also a shortage of working capital, low payment discipline, the high cost of credit resources. The article analyzes the dynamics of information about the Affairs of the insolvency (bankruptcy) of enterprises in the Russian Federation for 2010 - 2013, illuminated the features of the organization of the auction for the sale of the assets of the debtor enterprise and the enterprise itself.

In the Russian accounting practice basic tools are part of the equity capital, along with intangible assets, profitable investments in material assets and long-term financial investments. Fixed assets may be owned enterprises, but often taken on lease. In addition, during operation, they gradually wear out or require maintenance. Consideration of the accounting transactions associated with the rental and maintenance of fixed assets is relevant at the present stage.

Enterprises using economic independence, should have a clear idea of the return on different types of products, the efficiency of each decision-making, and their impact on cost. Important role in the implementation of this task is given to the analysis of economic activity of the enterprise. With his help develop the strategy and tactics of development of the enterprise, justified plans and management decisions, exercise control over their implementation, identify the reserves for increasing the efficiency of production, evaluate the results of the company, its divisions and employees.

Analyzed the nature and content of direct-costing, analysis of break-even production. The author, using the analytical method of dividing costs variable and fixed, analyzed the profitability of crop production on the example of a specific agricultural enterprise.

The Analysis of foreign experience shows that outsourcing is an effective, strategic tool and allows not only to reduce the costs of non-core activities, but also, more importantly, to improve the effectiveness of the organization. Technology outsourcing is now becom-ing not just a method of control, and a separate independent and rapidly growing sector of the business.