Contents of N12/2009

all contents

Contents

Management accounts — theoretical aspects and practical realization

Principles of strategic management accounting in Volga-Dnepr Group. Stage-Product/services development and launch to the market
Antonov D.I., MBA, CFO of Volga-Dnepr Technics ULY Ltd.
This article presents a review of implementation of strategic management accounting (SMA) principles in Volga-Dnepr Group’s structural units. SMA is reviewed through all stages of company’s operation: beginning from the company’s foundation and up to the termination of the business. For the sake of simplicity the review is made on the basis of the one-business entity. In this article we will consider basic principles and specifics of SMA implementation on the stage of product/service development and launch to the market.
Keywords: Strategic management accounting, Life cycle of a business, Stage of product / service development and launch to the market.

System of the administrative account and the reporting of financial result of the industrial enterprise
Korostelkin M.M., Can Ec. Sc., Assistant Professor of Dep. “Business accounting and taxation” Orel State Technical University (Orel STU)
The major component of the information on a financial position of the organisation necessary for acceptance of effective administrative decisions, the data about the financial results arising in the course of economic activities of the organisations is. In article one of possible variants of the organisation of the administrative account of financial result of the industrial enterprise is considered.
Keywords: financial results, the administrative account, a financial position.

The specifics of organization of accounting and analytical systems, construction of a holding with the requirements of IFRS
Ponomareva N.I., the senior lecturer of chair “Book keeping, the analysis and audit” the Taganrog institute of management and economy
Article is devoted to studying the formation of accounting and order-processing system construction holding to the requirements of International Financial Reporting Standards (IFRS), aimed at both external and domestic users. The estimation of the use of AAS under construction holding IFRS, applying different models of accounting and organization of the consolidated accounting. The problems associated with the use of IFRS and the preparation of consolidated financial statements of construction companies and suggested options to address them with a risk-based construction industry. The result of the conclusions and gives practical advice.
Keywords: IFRS, the reporting, holding, registration-analytical system.

Rating as the tool of an estimation of quality of a corporate governance
Stepanova E.Y., Candidate of Economic Science, associate
professor of department of “Public management and finance”
The corporate governance rating allows taking into account national features to differentiate the companies depending on quality of a corporate governance. The estimation of level of a corporate governance is carried out by research of separate components of system corporate governance which are considered by rating agency during rating process.
Keywords: ratings, estimation, corporate governance.

Controlling, economic analyses

Research of Influence of Tax Privileges for the Percentage Policy of Commercial Bank
Byvshev V.A., Professor, Finance Academy under the Government of the Russian Federation,
Goncharenko L.Y., Professor, Finance Academy under the Government of the Russian Federation,
Mikhaleva M.Y., The Senior Lecturer, inance Academy under the Government of the Russian Federation
By means of a method of mathematical modelling influence of tax privileges on a choice commercial bank of the interest rate under credits is studied. In the research basis there is an assumption, that bank, choosing the interest rate, aspires to maximize level of profitability of investments into credits (ROI).
Keywords: tax privileges, forms of tax privileges, tax tools of influence for credit activity of banks, efficiency of application of the lowered tax rates concerning incomes (profit) on credit operations, mathematical modelling of interest rates under credits.

Diagnostics of performance control by company for value of ensuring anti-crisis stability of business
Nasedkina T.I., Candidate of Economic Science, dean of financial-account department of Belgorod State Agricultural Academy
The article discusses practical methodic of diagnostics of performance control by company for value of ensuring anti-crisis stability of business. The table model of analysis imagines the system of the kеу performance indicator for control quality and methods work, also in different services of company. She complexly indicates business economic, ensures the quality character and value of work results, and also helps to define first signs of unbalance and not efficiency work of company, so it is very important in a time of external economical crisis.
Keywords: diagnostics, anti-crisis stability of business.

The multialternative approach for cost accounting
Yatsko V.A., assistant professor “Economics of enterprises” department Novosibirsk State Technical University
The new approach for cost accounting is considered in view of multialternativeness of a choice of base to allocate overhead expenses. As a result of application of the given approach is formed fuzzy 108 variable, which gives the integrated representation about all possible meanings of the cost price of production. The research given fuzzy variable allows to carry out the analysis of the industrial program of the enterprise for the purpose of its optimization.
Keywords: cost accounting, overhead expenses, fuzzy variable.

Fiscal accounting, taxation elements

Construction of the accounting (administrative) account of incomes and expenses at formation of a registration policy of the organisation
Malkina E.L., Can. Ec. Sc., Assistant Professor of Dep. “Business accounting and taxation” Orel State Technical University (Orel STU)
The author considers the factors defining possibility of a choice bythe organisations of various ways of conducting of book keeping of incomes and expenses, and also influence of the generated registration policy on the further development of the organization in the long term.
Keywords: the accounting (administrative) account of expenses, the registration policy.

The basic problems of tax administration and prospect of their decision
Mironova O.A., The manager. Chair of book keeping and audit of Mari state technical university, the Doctor of Economics the professor,
Hanafeev F.F., The manager. Chair taxes of Mari state technical university, the Doctor of Economics,
Karataeva G.E., The manager. Chair of the finance of the Surgut state university, Cand.Econ.Sci., the senior lecturer
The problems of taxation administration in Russia from the point of fiscal bodies & tax-payers & the main tendencies of their decisions are considered in this article.
Keywords: tax administration, the tax control, information, the regulations, registration of tax bearers.

Problems of introduction of positions IFRS in modern conditions of tax system
Popova L.V., The Doctor of Economics, the professor, Moscow
In article the author considers strategy of integration IFRS in national systems of the reporting, tax consequences of introduction IFRS, and also interrelation of system of the tax account and IFRS.
Keywords: the international standards of the financial reporting, tax system

Cоntrol and audit

The concept of quality of modern audit
Azarskaya M.A., Chair of book keeping and audit of Mari state technical university, Cand. Econ. Sci., the senior lecturer
In article the problem of quality of audit and a problem of its increase is considered. The author’s point of view on understanding of essence of a category quality of an Audi, its concept is presented.
Keywords: audit, quality, the information, the international standards of audit.

Interrelation of the administrative account and audit at the enterprises rendering services in sphere of a railway transportation
Chernetcov A.V., Post-graduate student Finance Academy under the Government of the Russian Federation
The sphere of services is one of the most perspective, fast developing branches of economy which covers an activity wide field: from trade and transport before financing, insurance and the most any intermediary. Last years the role of transport services has considerably increased in economy. In article pressing questions of interrelation of the administrative account and audit at the enterprises rendered services in sphere of a railway transportation are considered.
Keywords: the administrative account, administrative audit, service.

Budgeting

Budgeting as a process of operation management of building organization
Rastorgueva N.F., The Doctoral candidate Finance Academy under the Government of the Russian Federation
Budgeting is a component of management accounting. The budget planning necessity in the sphere of building activity is considered. The essence of budgeting in managing of an organization is exposed. Budgeting serves to formulate and increase the foundation of management decisions.
Keywords: budgeting, the budget, principles bjudzheti-rovanija, the basic budgets, operational budgets, the auxiliary budgets, special budgets, budgetary regulations, budgetary process.