FORMATION OF THE ADMINISTRATIVE REPORTING IN THE POULTRY-FARMING ORGANIZATIONS

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O. V. Shumakova,
Doctor of Economics, Professor, Rector of Stolypin Omsk State Agrarian University,
1 Institutskaya square, Omsk, 644008, Russian Federation ORCID ID: https://orcid.org/0000-0003-3647-4497
Scopus Author ID: 56446882500 e-mail: ov.shumakova@omgau.org
M. N. Gapon, Candidate of Economic Sciences, Associate Professor, Stolypin Omsk State Agrarian University,
1 Institutskaya square, Omsk, 644008, Russian Federation
e-mail: mn.gapon@omgau.org
O. N. Kryukova, Candidate of Economic Sciences, Associate Professor, Stolypin Omsk State Agrarian University,
1 Institutskaya square, Omsk, 644008, Russian Federation
e-mail: kryukova-o@mail.ru

FORMATION OF THE ADMINISTRATIVE REPORTING IN THE POULTRY-FARMING ORGANIZATIONS

Introduction. In the article the forms of the administrative accounting are presented on the distin- guished centers of responsibility. This is especially important for poultry farming organizations, because methodology of forming of indexes of the internal administrative accounting and their estimation are absent.

Purpose. Development of recommendations on perfection of account of expenses and forming of the administrative accounting in poultry farming organizations.

Methods. Supervision, collection, analysis and synthesis, groupment, comparison, generalization and systematization of scientific and statistical data.

Results. The expenses of poultry farming organization were classified on transformation (permanent and variable) and трансакционные (obvious and non-obvious (losses). The centers of responsibility of poultry farming enterprises and indexes that is formed in these centers are distinguished. The forms of the internal ad- ministrative accounting are presented for poultry farming enterprises (report on forming of variable and permanent expenses, report on forming of трансакционных expenses and losses). The operating form of report is also specified on financial results (certain lines) are adjusted taking into account undertaken studies.

Conclusions. The use of the offered administrative accounting will allow to give operative, complete and reliable information to the employees and leaders. The administrative accounting will allow to get the real idea about financial position of organization. On the basis of data the calculation of маржинального acuests, accounting and economic earning (loss) of organization is presented. Forming of economic earn- ings (loss) will allow to estimate the real situation, define the most advantageous strategy of behavior of poultry farming organization, and to accept the most effective administrative decisions.

Keywords: the Administrative account, administrative accounting, poultry farming organizations, centers of responsibility.

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