Barfiev Kobildzhon Khushvakhtovich
The article deals with the theoretical aspects of financial improvement of agriculture in the Republic of Tajikistan. One of the main areas that contribute to a significant improvement in the company's performance is improving farm production and economic relations, which are the basis for ensuring and strengthening the financial state of agricultural enterprises. The main areas of agricultural financial policy include: analysis of the financial situation of rural enterprises; development of accounting, credit and tax policy; choice of amortization and dividend policy; management of current assets, accounts payable and accounts receivable of the enterprise, the cost of production.
Buliga R.P., Volkova E.S., Gisin V.B.
A method of assessing audit risk using evidence theory is presented. Combinations of interrelated evidences are considered In order to calculated conjunction of interrelated evidences we use triangular norms directly in the triangular logical matrix as well as combining triangular norms with the decomposition of belief functions.
A balance sheet and a statement of financial results are modified by means of establishing a temporal interdependence between those reporting forms. A statement characterizes the financial results of the past by which the current and the future financial condition are predetermined in a balance sheet. To calculate the results of the past in a statement of financial results it is offered to recognize the realized gains and losses; to reflect the tendencies in changes of the financial condition in a balance sheet the terms of deferred income and losses are updated.
The systems analysis includes the use of a model simulating the economic system to be studied (a company or manufacturing a specific type of products). When carrying out the analysis, both static and dynamic approaches may be used. The static approach includes using the model that describes the influence of productive resources, production costs, peculiarities of the techniques in operation on economic performance. This model enables the factors under analysis to be compared with respect to their character, the consequences of their actual effect to be evaluated, and such subject combination to be established which may contribute to the attainment of the highest level of production efficiency The dynamic approach includes using the model that additionally describes the relationship of profit distribution with the investments and performance of the following years. With this model, periodic long-running calculations are carried out.
Pankov V.V., Kozhuhov V.L., Peshekhonov A.S.
The article examines the status and prospects of development of the institutional theory of accounting on the basis of analysis of international and domestic researches. Formulated the concept of institutional consideration, disclosed the nature of its interaction with other institutions, revealed the degree of deviation of the real model from the standard depending on the degree of usage of formal and informal rules and regulations. In conclusion, the article provides recommendations on the application of the institutional approach to the study of actual problems of accounting.
The article is devoted to topical issues of regulation and regulation of labour in the modern enterprise. Rationing and regulation of labor helps to solve problems of quality improvement of the systems and methods of management and of personnel management, the most complete professional and creative potential of employees, the rational organization of their work and increase its effectiveness, as well as the competence and discipline.
Mamina I., Shishkina A.
Комментарии к Федеральному закону №272-ФЗ «О внесении изменений в отдельные законодательные акты РФ по вопросам повышения ответственности работодателей за нарушения законодательства в части, касающейся оплаты труда».
Rusakova Anastasia Sergeevna
The article substantiates the importance of the Internal Control System to improve the efficiency of the economic entity. The basic requirements for the organization of internal control and audit system, shows the evolution of formation methods of Internal Control Systems, the experience of Internal Control System (ICS) development and functioning of economic entities in different countries. The analysis of the main regulatory documents governing the ICS, including national and international standards. The focus is on solving the problem of the integration of ICS in the management and evaluation of the ICS quality from the standpoint of compliance with the requirements of quality management. Showing the development control objectives, the formation of the control environment and the conditions of its use for active involvement of key employees company to search for production reserves and further improve the enterprise work. It is shown that the organic connection of the Internal Control System at different levels of government and in various interrelated business processes. Substantiated necessity of mandatory compliance standards of the Internal Control System and of the Internal Audit Control System with professional standards of internal controller and the internal auditor.
Kerimova Chinara Vagifovna
The article deals with the analytical mechanisms of advertising budgeting in economic subjects. The author evaluates advantages and disadvantages of various methods of advertising budgeting, explores Russian and foreign experience. Special attention is paid to the cross-functional business processes that affect the formation of the advertising budget and the impact of the positive interference of advertising processes for the amount of advertising budget