NECHEUHINA Nadezhda, MUSTAFINA Olga
In article the definition "accounting and analytical system” which is understood as process of collection, the handling and assessment of all types of information consumed for acceptance of management decision at the macro and micro level by objects of management, such as income and expenses is considered. Line items of different author's views on the researched definition are researched, the methodical directions of views are determined and the author's interpretation of a definition is formulated. Authors allocated, characterized and proved interrelation with types of subsystems (elements) of modern accounting and analytical system of the economic actor of a retail segment of the consumer market taking into account industry features and the used tax regimes. Need of use of symbiosis of the foreign and domestic theory and practice for methodology of creation of modern accounting and analytical system which shall provide high-quality information support and reasons for the made management decisions aimed at a strategic development of the economic actor in the conditions of a high competitive environment of functioning is also proved
LITVINOV Dmitrij Nikolaevich, NOVICHIHINA Nataliya Anatol'evna, SHIROBOKOV Vladimir Grigor'evich
In modern conditions of adaptation of the Russian audit to the requirements ofinternational standards on auditing the problem of evaluation of auditor production efficiency and product quality level is gaining its importance. The purpose of this article is to study the need to assess production efficiency and product quality, as well as consideration of options for the implementation of this assessment. In the present article on the basis of the different approaches studied the problem of evaluating the quality of products. Importance of this assessment in the framework of international standards on auditing. It is concluded that the audit assessment of the efficiency of production and product quality is an integral element of the audit strategy of the organization.
KUDRYAVTSEV Andrey A.
In the paper, the need in actuarial analysis of insurance operations is discussed. The actuarial science is a basis of an alternative approach to the control of the quality of financial reporting. The experience of the development of such a system in Russia is described. In this framework, a coordination between auditors and responsible actuaries are discussed.
PUCHKOVA Svetlana Igorevna, SOTNEVA Yulia Dmitrievna
This article is devoted to the study of the financial soundness of companies in the transition to the innovation economy. The authors analyzed the relationship between the capitalization of companies and their innovative nature, analyzed the number of mentioning about innovations in the financial statements of S&P 500 companies in 2017, and identified key innovative strategies of companies' development. The article highlights a number of innovative companies in various industries and compares their profitability with the profitability of other S & P 500 companies in order to identify the key success factors of sustainable competitive advantage of companies. The authors also investigated the issue of measuring the contribution and investment of companies in innovation at the present stage.
The reliability of the results of any forecast is dependent on the validity of the selection of objects and the definition of its subject area. Suppose that in the total number of objects of the forecast it makes sense to exclude the signatures of the industrial sector (industrial objects) and non-industrial objects, which, despite the relation to the external environment, have a specific impact on the position and formation of the industrial sector. To clarify the selection of the objects and the subject of the forecast of socio-economic security of the industrial sector, the following methodological approach is proposed. The forecast objects are oriented by the location of the sources of industrial sector hazards - "internal environment - external environment” - by the scheme of interelement connections in its structure and the importance of communications outside the structure (to distinguish objects it is proposed to mark them symbolically in accordance with the "industry objects" and "non-industry objects"). The subject field of the forecast is formed by the qualitative and quantitative properties of the objects of study. The task is to identify those objects from a large number of probable objects and their data that will allow to identify negative phenomena and processes capable of implementation in the current period (updated threats).
VAKHRUCHINA Maria A.
The scientific understanding of management accounting has expanded significantly over the past two decades. A number of scientific schools in the field of management accounting have been formed in Russia. Thanks to their activities theory and methodology of management accounting is developing. However, the lack of institutional regulation of management accounting in Russia becomes a brake on its further development. Scientists and practitioners have not yet formed a unified system of views on management accounting. The purpose of this article is to justify the need for standardization of management accounting, which is proposed to carry out in two directions : the development of management accounting standards macro - and micro-level, as well as professional standard "Specialist in management accounting.”
The presented paper discloses the method of forming the valuation (poly-valuation) of the accounts payable cost and value in the process of the financial cycle. The article suggests the author’s approach to recognition of accounts payable impairment in accounting and reporting. The poly-valuation method creates sufficient accounting information to justify the effectiveness of commercial credit in settlements with suppliers in the operational cycle. In general, balance aggregations based on the poly-valuation method allow for forecasting the operational profit and managing the working capital in the short-term.
This article is devoted to the question of the presence of two fundamentally different mechanisms for reflecting in business accounting and financial reporting of business operations under concession agreements. The current rules provide for the possibility of recording property and obligations under concession agreements both on the balance sheet of the organization and on the balance sheet (on off-balance sheet accounts). The article also considers the impact of the choice of accounting procedures (for concession agreements) on the determined values of financial indicators. The author proposes to ensure the methodological comparability of information in the financial statements, the ability to interpret and compare the financial data reflected in the financial statements of business entities at the legislative level, it is advisable to develop and approve guidelines on how to reflect business transactions arising on the basis of the implementation of concession agreements.
ZVYAGIN Sergei Anatolyevich, STRYGINA Inna Evgenievna
The paper presents the results of the analysis of the application of techniques and methods of actual inspection during the audit, audit, tax control and accounting expertise. As a result of the conducted research the author's positions concerning a set of methods of the actual control applied in financial and control activity were allocated. Also, the features of the inventory on the initiative of the internal Affairs bodies and analysis of its results in the field of combating offenses and abuses of an economic nature were determined.
ГУРОВА МАРИЯ МИХАЙЛОВНА