Nikolaev V.A., Chuvashlova M.V.
Information flows in controlling are designed to provide timely, relevant and useful information to make effective management decisions. An important role in formation of such flows on a continuous basis is given to accounting (managerial accounting) information, which should be framed accordingly in the form of a scientifically sound accounting policies. Accounting policy for management accounting purposes is specific to each organization and each branch, but any of them implies justification of its institutional, technical and methodological aspects. This article deals with the methodological fundamentals of formation process of accounting policy in the commercial aircraft industry. At the end of the article the rough structure of enterprise accounting policy for industrial aviation is given.
Gasparyan M., Gogia K., Kacharava L.
The study of poverty and unemployment for the formation of appropriate regulatory measures is one of the most important tasks of any state. In Abkhazia, the country where historically there was no drastic social inequality, in recent years after the war the income gap has increased dramatically and, as a result, social inequality has also grown. The absence of registration of the unemployed and incomplete numbers of the employed population make it difficult to give a correct assessment of the level of unemployment and poverty. Moreover, there is a difficult situation in which information about unemployment does not exist. In this regard, there is an urgent need for studies of poverty and unemployment in Abkhazia. In this work the author discusses the main problems of statistical study of poverty and unemployment, analyzes available statistical data, as well as notes direct proposals to improve the regulation in this area.
Arkauti V.V., Kaytsukov Z.M., Nebezheva F.A., Kaytsukova S.Z.
In the scientific article explores the current issues: auditing activities in the Russian Federation, audit, as an independent financial control; labor potential of the company, its importance in Russian and foreign practice, the treatment of staff as the most important factor, the most valuable asset in ensuring the profitability of the company. Discusses the range of issues associated with the assessment of labor potential of the company, efficiency analysis, cost-effectiveness of its use and selection of priority directions of increase of efficiency of labor potential management of the company.
Arkauti V.V., Nanieva T.A., Drjaeva A.Z.
In the article actual problems of auditing in Russia: the transition of the Russian system of standardization of audit to international standards by the International Federation of accountants in audit and other professional services auditors, in connection with the amendments to the legislation of the Russian Federation on audit activities; prospects for development and the role of independent audit in the system of financial control in Russian companies.
Gorbaneva N.V., Chenib R. Sh.
Russian market of financial statements audit stagnating. Fortheir growth and development audit organizations must make not only audit, but provide more services that improve company’s efficiency. One of upcoming trends in consulting is human resources audit.Economy development trends shows that complexity of human resource management systems will increase. Highly experienced specialists are required for analysis, assessment and advance human resource management system construction.
Financial investments (long and short term) are an integral and important element of assets almost all Russian public companies. However, the classic approaches to the assessment of the fi-nancial efficiency of companies (turnover and profitability) does not allow you to fully take into account the impact of the increasing volumes of financial investments and income from their use. In this paper the author presented the indicators of turnover and profitability allowing to estimate the impact of financial investments and income from their use on the accounting efficiency of Russian companies. The calculation and analysis of this indicators on materials of financial statements of 100 Russian public companies for 2011-2015 showed an extremely low return on the use of financial investments (in the form of income, and in the form of profit). The low efficiency of financial investments as the substantial part of assets Russian public companies, respectively, has a negative impact on the total accounting efficiency of these companies (the efficiency of core business at the same time is at a high level).
In the course of convergence of economic (institutional) mechanisms and economic ways of domestic and world economies, reforming of financial accounting, the reporting, education and economic science, we, unfortunately, observe not only positive, but also negative consequences. Reforming on euroatlantic "standards" is not always constructive. The author offers the reader a series article about a creative basis of the theory of the economic analysis in which the theory of the analysis reveals as synthesis of achievements of world economic science. Disclosure of opportunities of the theory of the economic analysis in the solution of actual problems of national and international economy, domestic achievements which are held back became a research purpose of the author, are not quite realized, or are unknown to a number of readers; approval of historical succession in national economic science. The author considers debatable questions of the domestic theory of the economic analysis, with deep arguments proves that relevance of the theory of the economic analysis in management of economic systems not only does not decrease, but opposite, its methodology becomes more and more necessary in conditions: dynamically changing market environment, enhancement of information technologies, the accruing crisis phenomena in world economy. In work the increasing role and value of the analysis in audit are opened. In the theory of the economic analysis in article three levels are allocated: basic, research, applied that promotes distribution of its parts between a bachelor degree and a magistracy.
At the forefront of the birthday of an outstanding scientist in the field of Business Accounting and Economics, Professor Anatoly Danilovich Sheremet, editors of AUDIT magazine conducted an interview with him. Anatoly Danilovich is a follower of Sergey Kuzmich Tatur, the founder and Economic Analysis Department Chairman of Lomonosov Moscow State University Economy Faculty, and is the only scientist so far that headed this Department for 40 years.