The article provides a brief overview of the development of methods for economic activity analysis. Three stages of formation of the modern analytical methodology have been set out. They include the initial stage, the period of integrated economic analysis, and the recent period of wider application of systematic approach. During the initial period, the economic indicators used in the analysis were specified and the basic techniques of study thereof were determined. The methods for integrated analysis developed subsequently were based on the influence of factors using elimination according to the formulas of deterministic casualties
Chachina Elena Grigorievna
The article is devoted to the practice of applying regulative acts in the conduct of financial statement analysis for owners, investors, creditors, tax inspectors. The article includes systematization of the basic provisions of normative-legislative acts; describes the features of the financial analysis for different users financial statements; identified problems, which inevitably faces a financial analyst in the preparation of analytical reports. In conclusion, the article provides recommendations that can be used in the analysis financial statements.
Buliga R.P., Gisin V.B., Volkova E.S.
A method of assessing audit risk using evidence theory is presented.To assess composite evidences we combine Dempster's rule with evaluation of propositions in the triangular logical matrixof intuitionisticfuzzy sets. Such an approach allows getting a more adequate assessment of audit risk.
Chernov Vladimir Anatolievich
Fundamental bases and applied developments of the theory of the economic analysis as national property are covered in article, indispensability of this doctrine in management of economic systems and openness for new achievements in world economic science is shown. Importance of completeness of public concerns which complex and system accounting is necessary during the carrying out the analysis and acceptance of management decisions that has found expression in the international concept of a sustainable development and the stakeholder theory reveals. The author shows that the complex agreement of separate world achievements in a single complete management system, peculiar to dialectic methodology of the analysis, accumulates world achievements in this discipline necessary for ensuring steady social and economic developmen.
The report is devoted to industrial environment control as a management function control of Russian enterprises in the market economy. Its purpose is not only to identify violations of the law in the field of environmental protection, environmental management and environmental security, and development and implementation of practical recommendations environmental auditors to eliminate detected violations, environmental sustainability and economic efficiency of economic activities in order to avoid similar violations in the future. Research has shown that environmental audits in the Russian Federation could and should be used by the state environmental control in order to increase the effectiveness of the effectiveness of environmental control. When using the environmental audit procedures, the state can get independent and reliable information on the environmental performance of enterprises, reduce the cost of the state budget for the implementation of environmental monitoring, as well as improve the quality of environmental management.
Nikolaev V.A., Chuvashlova M.V., Kurbanov N.K., Oreshin V.P.
The article presents the authors' approaches to exploration of methodological aspects of managerial accounting activities of the auxiliary processes. Auxiliary processes are organizationally separated (structural) units sorted out as non-core productions in planning and accounting. These processes are an integral part of industrial aviation activities. The effective work of the whole production complex is impossible without perfect transport and maintenance facilities, timely supply of electricity, steam, compressed air etc. The main problems of the cost accounting for auxiliary processes are questions of their calculation and distribution among consumers. This article will deal with solutions to these questions.
In article practice of accounting of own and attracted equities in the Kyrgyz Republic is considered
Sharafutdinov V.R., Belyakov V.V.
This article describes a phased audit methodology accounting (financial) statements of the cash, as well as verification of accounting procedures with the legislation of the Russian Federation. Covers the theoretical and practical audit procedures audit reflection on accounts and documented, as well as the legality of transactions with cash and cash equivalents in specific cases. Audit methodology based on years of experience auditing LLC «AF» Reshenie». This article is intended for accountants, auditors, academic, graduate students, and masters of higher educational institutions.
The paper considers the Model Chart of Accounts for accounting IFRS, using accounts with two-digit numbers, which in reporting transformed into the chart of accounts with IFRS accounts.
В гостях у редакции: Ломакин-Румянцев Илья Вадимович, председатель Совета по аудиторской деятельностиVisiting editorial office: Ilia Vadimovich Lomakin-Rumiantsev, Chairman of Auditing Activities Board