АУДИТОРСКИЕ ВЕДОМОСТИ

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DEVELOPMENT OF MANAGEMENT ACCOUNTING OF QUALITY CONTROL COSTS IN QUALITY MANAGEMENT SYSTEMS

LABYNTSEV N.T., SHAROVATOVA E.A.

This article will consider the main premises for the organization of management accounting of quality control costs within a single quality management framework at the microeconomic level. The article builds on international research in this area. The absence of structural definitions of accounting mechanisms in relation to quality control costs leads to issues in the understanding of quality management tools. In this context, and in order to build a single model of quality control cost accounting, this article presents a number of successive stages that facilitate the combination of the accounting and management into a single quality management system.

FORMATION OF AN INSTITUTION FOR STANDARDIZATION IN ECONOMIC ANALYSIS

GERASIMOVA E.B.

The article considers the scientific, theoretical and legal foundations for generating the economic analysis standardization system in Russia. The requirements for the economic analysis system as a mechanism for streamlining and standardization have been proposed.

HISTORICAL BACKGROUND OF THE ORIGIN OF CONTROLLING, ITS TYPES AND STRUCTURAL PRINCIPLES

BLUDOVA N.A.

The article investigates problems related to the formation of the concept of «controlling» and the possibility of applying it in modern enterprises. Particular attention is paid to the principles of building a control system in a corporate setting.

PROBLEMATIC ACCOUNTING ISSUES OF JOINT COOPERATION IN CONSTRUCTION

PANTELEEVA I.A.

В рубрике журнала "Вопросы и ответы" приводится статья "ПРОБЛЕМНЫЕ ВОПРОСЫ УЧЕТА СОВМЕСТНОГО СОТРУДНИЧЕСТВА ПРИ СТРОИТЕЛЬСТВЕ".

REPORTING OF JOINT-STOCK COMPANIES IN THE SECOND HALF OF THE 19TH CENTURY IN RUSSIA

ASTASHKINA A.S.

The article reviews the content of the financial statements of Russian joint-stock companies in the second half of the 19th century, using the Main Company of Russian Railways as a case study. The role of the profit and loss statement in the reporting data system is demonstrated. Furthermore, the content of special reports on the social engagement of associations, estimates data, non-financial indicators, and in-house statistics are analyzed. The study relied on the accounting records of the Main Company of Russian Railways for the period from 1857 to 1894.

КОНЦЕПЦИЯ ВНУТРЕННЕГО АУДИТА СОСТОЯНИЯ СИСТЕМЫ ДИСТАНЦИОННОГО ОБРАЗОВАНИЯ В ВЫСШИХ УЧЕБНЫХ ЗАВЕДЕНИЯХ

ВЯТКИНА Е.О., СИТНОВ А.А.

Обобщены и систематизированы основополагающие требования внутреннего контроля дистанционного образовательного процесса. в результате проведенного исследования авторы обобщили основные специфические черты системы дистанционного образования, дистанционного образовательного процесса и их внутреннего контроля, которые некоторым образом отличаются от общепринятых, раскрыли их сущность и особенности.The fundamental requirements of the internal control of the distance educational process have been generalized and systematized. Drawing from research results, the authors have summarized the main specific features of the distance learning system, distance educational processes and internal control that, to a certain extent, differ from conventional processes; as well as disclosed their nature and special characteristics.

КОМИССИЯ РСПП РАЗРАБАТЫВАЕТ ПРОЕКТ КОНЦЕПЦИИ РАЗВИТИЯ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В РОССИИ

В рубрике журнала "ХРОНИКА" приводится материал об очередном заседании Комиссии РСПП по аудиторской деятельности, на котором обсуждались следующие вопросы: «О проекте Концепции развития аудиторской деятельности в России» и «О совершенствовании корпоративного законодательства в сфере внутреннего контроля и внутреннего аудита».

ПРОБЛЕМЫ ЭТИЧЕСКОГО РЕГУЛИРОВАНИЯ ПРОФЕССИОНАЛЬНОЙ ДЕЯТЕЛЬНОСТИ АУДИТОРОВ В РОССИИ

КУЗЬМИНА Т.М.

Рассмотрены необходимость и проблемы соблюдения основных принципов профессиональной этики в деятельности российских аудиторов. Проанализированы внешние и внутренние факторы и условия, способствующие несоблюдению норм профессиональной этики аудиторами на практике, обозначены возможные пути решения данной проблемы.The importance and challenges of adhering to the basic principles of professional ethics have been studied in the activities of the Russian auditors. External and internal factors and conditions have been analyzed inasmuch as they contribute to non-compliance with professional ethical norms of auditors in reality. Possible solutions to this problem have been identified.

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