Учет и контроль

Audit of the reliability and efficiency of the use of current assets

Mavlyanova Dilobar Makhkamovna

The financial condition of an enterprise is judged on the status of its current assets: by their volume and the proportion of their own funds in them; on the dynamics of development and structure. The stability of the financial position of an enterprise largely depends on the appropriateness and correctness of investing financial resources in assets. Disproportions lead either to a shortage or to an excess of cash in circulation and adversely affect the movement of inventory and the use of material resources. The immobilization of current assets, their necrosis in reserves and costs, incommensurably large compared to the actual needs of the enterprise, is always accompanied by financial losses for the enterprise through the replacement of immobilized amounts by other borrowed or borrowed funds, through the payment of fines, penalties, penalties, inefficient profits, e. In this regard, the relevance of issues to audit the reliability and effectiveness of the use of current assets is beyond doubt.

Corporate governance and its importance in the organization of management accounting in economic subjects of Kyrgyzstan

Turgunbaev Melis Zhusupzhanovich

This article is devoted to the organization of management accounting and the importance of the corporate governance system in modern conditions. In the conditions of corporate management, accounting for production costs should be viewed as a set of interrelated and performing in a certain sequence of organizational, logical, settlement operations and procedures for generating information on costs. In this accounting process, we can distinguish two stages: the primary accounting and grouping and systematization of information. Accounting for production costs can be carried out in any detail, but for this it is necessary, firstly, that such diverse information be of interest to managers, and therefore, they are claimed by them, and secondly, that a sufficient number of signs of information grouping are laid in primary documents. Calculation of the cost of production is one of the tasks solved in the second stage, therefore, it is senseless to consider cost accounting and calculating separately. Moreover, even by definition, the cost price is the sum of costs for the production of products (works, services). An important point in organizing cost accounting is the selection of cost objects and costing objects. In modern conditions, cost accounting becomes multi-purpose, increasingly management-oriented. In order to meet the needs of management, different cost groups are needed, and consequently, different accounting objects.

Methodology of analysis and evaluation of corporate governance financial activities of economic entities

Arzybaev Atatbek Alibekovich, Turgunbaev Melis Zhusupzhanovich, Ergeshov Medet Kadyrbekovich

In this article the questions of methodology of the analysis of corporate management of financial activity of enterprises are considered. Establishment and development of the mechanism of management, corporatization and privatization of state property and as a consequence of this large-scale process - an increase in the number of enterprises of various organizational and legal forms of management, deepening contacts with foreign partners (joint ventures, investment, and so on.p.) require in Kyrgyzstan a new system for organizing financial accounting and reporting, closely integrated with the international system; a new assessment of the analytical capabilities and merits of the information contained in the financial statements; maximum use of its external and internal users in its commercial interests for the justification and adoption of optimal management decisions. With the expansion of the circle of users of accounting information on the financial and economic activities of commercial organizations, whose goal is to extract profit and increase competitiveness, the interest of the participants in the economic process to objective and reliable information about their financial position and business activity is growing. All subjects of market relations - owners, shareholders, investors, auditors, banks, exchanges, suppliers and buyers, insurance companies and advertising agencies - are interested in one-valued evaluation of financial viability, competitiveness and reliability of their partners.

Questions and answers

Lermontov Yu.M.

ОБЗОР МЕЖДУНАРОДНЫХ СОБЫТИЙ В СФЕРЕ УЧЕТА И КОНТРОЛЯ В ЯНВАРЕ 2018 ГОДА. МАТЕРИАЛ ПОДГОТОВЛЕН АНАСТАСИЕЙ ДЕМИДОВОЙ

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