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CURRENT STATE AND PROSPECTS OF DEVELOPMENT OF ACCOUNTING OUTSOURCING IN RUSSIA

LUKYANENKO V.M., GONCHAROVA L.I.

In Russia, the use of outsourcing of accounting functions is just starting to spread in recent years to optimize the costs, improve the quality of reporting, reduce their risks of the organization. On the basis of the market analysis presented the current situation of the market of outsourcing of accounting functions in Russia, revealed the advantages and disadvantages, and assessed the prospects for the development of business in our country.

FUNDAMENTALS AND PRINCIPLES OF INTEGRATED MANAGEMENT ACCOUNTING

IVASHKEVICH V.B.

The article discusses the need for the gradual formation of an integrated system of accounting, tax accounting and management accounting, which provides management of economic entities with the necessary information about the events of the past, present and future. The integrated management accounting creates additional opportunities for the improvement of planning, evaluation and control of production, financial and economic activity of enterprises through the use of actuarial accounting data requiring a coherent methodology and organizational principles. Substantiated recommendations for the development of general classifier and codificator of synthetic accounts, agreed methods of valuation of assets and liabilities, cash flows and results of operations, rules of formation of internal and external reporting.

MATRIX APPROACH TO FORMATION AND INFORMATION DISCLOSURE OF RESOURCES IN INTEGRATED REPORTING

EFIMOVA O.V.

Based on the practice analysis of capitals disclosure in integrated reporting, it was concluded the need for a comprehensive approach to the formation of indicator system. This paper proposes a matrix approach, which allows to monitor and evaluate the effectiveness of the organization value creation process in the context of used capitals and the business model characteristics.

OPPORTUNITIES OF APPLYING SYSTEM «STANDARD-COST» IN COMPANIES WITH STATE PARTICIPATION AND ENTERPRISES-MONOPOLISTS

DEMINA I.D.

Nowadays the inflation rate for products ( works and services ) of monopolies and companies with state participation needs constant controlling and analyzing the net cost (of works and services). The analysis of opportunities of normative job costing method showed a low level of information accessibility of the net costs deviations concerning the norms and normatives used when counting the normative net cost. As the result the actual net cost is formed and the deviation reasons are not reflected in the system of accounting. Method «standard-cost» eliminates these drawbacks. By presenting a practical example this article analyzes this method and its methodical tools for enterprises-monopolies and companies with state participation.

PRACTICAL RECOMMENDATIONS FOR THE CONSTRUCTION OF THE SYSTEM OF INTERNAL FINANCIAL CONTROL WITH REGARD TO CERTAIN RISKS IN THE COAL MINING ENTERPRISES

BOKATAYA S.V.

In this article, the author estimated the current financial condition of the individual mines of the Kemerovo region. Identified individual risk factors for the coal-mining enterprises. In view of the identified risk factors and specific operations, practical recommendations on construction of internal financial control system. The recommendations for qualification of internal financial control service specialists.

REVIEW of the textbook doctor of economics, professor R.P. BULIGA «Audit business»

MELNIK M.V.

В рубрике журнала "БИБЛИОГРАФИЯ" приводится РЕЦЕНЗИЯ на учебник д.э.н., профессора Р.П. Булыги «Аудит бизнеса». Рубрику ведет М.В. Мельник, Заслуженный деятель науки РФ, доктор экономических наук, профессор

THE DISCOUNTS OBTAINED BY THE INDUSTRIAL ENTERPRISE

CHERNENKO A.F., SHISHKINA A.V.

The purpose of this article is to develop methods of accounting commercial discounts received by industrial company in the acquisition of inventories. In article are considered and analysed from the point of view of conformity to the current legislation existing accounting options the reductions, studied the causes of their financial problems, and the author's methods of accounting the reductions.

THE EXPERIENCE OF THE NEW AUDIT REPORTS IN THE UK: THE EXAMPLES OF KEY AUDIT MATTERS AND THE METHODS OF CALCULATING MATERIALITY

KOLOBAEVA J.B., BROVKINA N.D.

The actual issue of reforming the audit is to increase its transparency for the user, that is why it is necessary to solve the problem of representation of the auditor's opinion. The purpose of this article is to analyze the unmodified audit opinions of British companies, including approaches to the description of the key audit issues, risks and responses of auditors, the features of calculation of the level of materiality for reporting in general. 4

ПОЗДРАВЛЯЕМ С ЮБИЛЕЕМ! ПРОФЕССОРУ В.Б. ИВАШКЕВИЧУ - 80 ЛЕТ!

В рубрике журнала "ЮБИЛЕЙ" приводится статья, посвященная юбилею профессора Виталия Борисовича Ивашкевича.

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