Gasparyan M.Y., Lakrba L.R., Gogiya K.A.
In the scientific article, for the first time on the basis of legislation and official statistics of the Republic of Abkhazia is made an analysis of the dynamics of average monthly wages in the republic as a whole, its administrative and territorial entities, by industry, by type of activity, by ownership. Also, there is an analysis of the dynamics of correlation of the indicators of the average monthly subsistence minimum per 1 able-bodied resident, the average monthly wage of one worker, the ratio of the average monthly wage to the subsistence level, GDP per capita and the number of the able-bodied population. The current regulatory system of the wage system in the republic has been analyzed and the shortcomings of the existing approach have been identified and recommendations for its improvement have been made
In this article author presents the financial outsourcing models classification and effective methods to organize accounting functions depending on the customer’s size based on the Scientific works of Russian and foreign researches on theory and practice of financial outsourcing. The classification could be used by the students and postgraduates for diploma and dissertation preparations, as well as the teachers for training programs development in the aria of financial management and practices.
Shabannikova Nataliya Nikolaevna
The economic essence and purpose of analytical procedures in conducting audit of operations with fixed assets in russian and international audit practice are disclosed in the article. The methodology for conducting and documenting analytical procedures at the individual stages of the audit of fixed assets is sub-stantiated in the article. Forms of working documents of the auditor for documenting audit evidence obtained during the application of analytical procedures developed.
7 сентября 2017 г. во Владивостоке прошло совещание представителей Центрального Банка Российской Федерации с аудиторами Дальневосточного федерального округа.
Sidorova Marina Ilyinichna, Nazarov Dmitriy Vladimirovich
The 18th century was a turning point in the history of Russia's accounting. As a result of the legislative activity of Peter I, the requirements and the forms of account books were fixed in normative documents of the state level. However, in practice, accounting innovations, borrowed from Europe, were introduced in the government bodies of Russia during the 18th century slowly, overcoming the usual routine order At the same time, archival documents testify to the use of original domestic accounting methods used for calculating the cost of production (iron, books, «bread wine», etc) The article concludes that the bookkeeping practice in Russian government bodies was heterogeneous in the middle of the 18th century, due to the transformation processes in the sphere of state financial control and taxation. The authors believe that the main result of the 18th century reforms was the fact, that the information received from the accounting system had been used in the public administration system not only for taxation, but also to increase the efficiency of financial performance of economic entities and the state economy in general.