The need for an integrated approach to management and a more harmonious interaction between all departments in the process of achieving the strategic goals confronts new challenges in business. For the successful organization of in-house communication and improving internal business processes it is necessary to clearly define the role and place of each business unit in a single information space and technological economic entity. The main feature at the present stage of economic development is the most detailed business processes, focusing on the interaction crossfunctional departments. In the article the author analyzed the scientific developments in the field of management, management accounting, analysis, audit and controlling, influencing the methodology for optimizing business processes. The author's definition of cross-functional business processes, the list of their properties and indicators to measure the fundamental characteristics are suggested.
KILYACHKOV Anatoly A., CHALDAEVA Larisa A., TEREKHOVA Anjelica G.
The analysis of the methodology of corruption perception index of Transparency International has shown that this index focuses on objective reflection of the corruption risk in countries with stable internal conditions, legislation and business standards.
Chaya V.-T., Nosova O.A., Kobozeva N.V.
The objectives of the audit is only possible if the quality of the meeting. To assess the quality of work of auditors in different countries use different indicators. The establishment of an effective system of indicators of audit quality - a pressing problem of the theory and practice of modern audit, which is a generalization of the foreign experience and Russian practice.
Gadzhievich GADZHIEV Ruslan
The article describes the basic methods of analysis of the effectiveness of the functioning of the tax administration system used in modern practice. Substantiated the positive and negative aspects of having a place to be used in the methods and propose specific measures to improve them.
LIANSKY Mikhail Yefimovich, CHERNOV Vladimir Anatolyevich
A convergence of domestic and international accounting standards are evolving toward a broader application of fair value accounting that is the subject of this article. Problems of asset valuation in the greatest match their real market price are directly related to the concept of "fair value”. This is due to the relevance of the topic. The article reveals the most topical and the questions that arise in the practice of accounting: the concept of "fair value" as the relationship with the market development, the increasing complexity of accounting methods, increasing information flows; a comparative analysis of main advantages and disadvantages of fair value accounting based on actual costs; examined the relationship of fair value accounting with the principle of prudence; disclosed the procedure for determining the fair value of the practical examples in the accounting for financial assets. The result is the method of determining fair value are discussed in the context of specific conditions and the resulting problems of organization of accounting of assets at fair value. The technique can be used in the assessment of assets when you change their value in time, in the reassessment of current operations, reorganization, sale of assets, liquidation of enterprises, etc, as well as in the educational process of students of Universities, degree-seeking students in research as practitioners.