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Contents
Management accounts — theoretical aspects and practical realization
The administrative reporting: classification, identification and
imperatives
Breslavtceva N.A., The Doctor of Economics, the professor managing chair «Book keeping», The South Russian state university,
Sverchkova O.F., Cand. Econ. Sci., the senior lecturer of chair «Book keeping», The South Russian state university
Article is devoted theoretical bases of the administrative reporting. The various points of view on definition, classification and the requirements shown to the administrative reporting are considered. Problems of formation of the administrative reporting are analysed.
Keywords: the reporting, the administrative account, classification, problems of formation.
Cost Accounting Systems and Inventory Valuation
Voronova E.Y., Dr., Associated Professor, Department of Accounting, Statistics and Audit, Moscow State Institute of International Relations (University) Ministry of Foreign Affairs of Russia
This paper reports on four cost accounting systems, which differ from one another in the cost sum, included in inventory valuation: Throughput accounting, Direct-costing, Àbsorption costing and ABC-costing. As all the 4 systems mentioned are mostly used in the international practice, two Russian approaches – “full costing” and “partial costing” are demonstrated further.
Keywords: Cost accounting, Throughput accounting, Directcosting, Àbsorption costing, ABC-costing.
The administrative account as the mechanism of fixing of the qualitative information of activity of the enterprise
Konstantinov V.A., Cand. Econ. Sci., the senior lecturer, the senior lecturer of chair «Book keeping and the taxation» the Oryol state technical university
Within the framework of given clause from a position of bases of the theory of the information the essence of the administrative account as sciences, his(its) subject and object is determined. The information component of the administrative account is considered.
Keywords: the administrative account, the theory, a science, the information, practical activities.
Controlling, economic analyses
Registration-information Base of Carrying out of the Tax Analysis as Stage of Tax Planning at Microlevel
Vasileva M.V., Cand. Econ. Sci., the senior lecturer, the senior lecturer of chair «Book keeping and the taxation» the Oryol state technical university
The necessary tool, allowing to simulate tax consequences of administrative decisions and to reveal influence of carrying out of the tax analysis on a financial condition and financial results of the enterprise, the estimation of efficiency of carrying out of the analysis of the sums of taxes and tax collections subject to payment is. In article questions of formation of information base of the tax analysis as stage of tax planning at microlevel are considered
Keywords: the tax analysis, tax planning, registration-information base.
Financial ratio's standard values formation on an economicmathematical modelling basis
Khechumova Å.À., The post-graduate student of the Plehanov Russian Academy of Economics
In the article the problematics of perfection known and workings out of the new theoretical approach to formation of financial ratios standard values, reflecting results of the Russian enterprises market activity of real sector in the conditions of proceeding market transformation of national economy is considered. In fact, suggested approach leans against system of the economicmathematical models focused on formation of actual values for the enterprise of financial ratios. In work calculations of optimum values of financial stability group ratios which can be accepted as standard base are resulted.
Keywords: financial ratios method, standard values of financial ratios, economic-mathematical modelling of enterprise market activity of the real sector of economy.
Value based management model designing
Shishkin A.A., The adviser of the President of Bank, Open Society AIKB «Tatfondbank»
From the system approach to management view primary premises of the value based management model design process were formulated in the article. Above that, modern approach to value based management model design process main contradiction review and suggestions of their overcoming were given. Article attends also to the value based company development model as a key unit of the value based management.
Keywords: value based management, management model, company value.
Fiscal accounting, taxation elements
Theoretical and methodological aspects of strategic accounting formation based on the equity value added
Alekseeva I.V., associate professor of Rostov State Economic University, irina-rseu@yandex.ru
The author of the article develops the model of strategic accounting based on equity value added indicator. Within the framework of this model it is suggested to draw up two strategic accounts of value added – the dynamic and the static ones.
Keywords: economic value added, market value added, strategic accounting, strategic management, conception, preconditions, strategic dynamic account of value added, strategic static account of value added.
Branch features of calculation of expenditures at foodprocessing enterprises
Gerasimova L.N., Doctor of Economics, The professor of faculty «Accounting» Financial academy under the Government of the Russian Federation
In article the solution of modern problems of the enterprises of the food-processing by means of development and perfection of the management accounts is considered. Are shown external, internal and individual peculiarities of the food-processing and their influence on the organization of the account and costs planning. Calculation features on an example of meat-processing manufactures and an opportunity of a quality management construction, with their help, are considered.
Keywords: costs, a quality management, repartition, calculation unit.
The account of the deferred taxes by a balance sheet liability method
Krugljak Z.I., a Cand. Econ. Sci., the senior lecturer of chair of book keeping,
Stoljarova M.A., a Cand. Econ. Sci., the senior lecturer of chair of book keeping of the Kuban state agrarian university
In article methods of the account of the deferred taxes according to the international standards of the financial reporting and the Russian positions on book keeping are considered. Authors carry out the comparative analysis of income statement liability method and balance sheet liability method according to the accounting financial reporting of the organization, advantages of a balance method are revealed and possibility of its application in domestic registration practice is proved.
Keywords: account, deferred taxes, balance sheet liability method.
Practical aspect of modification the strategy a calculation of value added tax
Rykunova V.L., associate professor, Kursk state technical university
Value Added Tax belongs to leadinging place at profits federal budget. Herewith it remains one of the most problem-solving taxes in russian tax system. High costs of state and business, connected with management of value added tax, problems with its indemnity from budget, have served the ground for consideration of question about change value added tax by tax from sale. At this article are introduced the advantage of direct method a calculation of value added tax, confirmatory that alternative of change the value added tax by tax from sale can serve modification the strategy its calculation – a transition from indirect method of subtraction to direct method.
Keywords: tax, budget, added cost, tax with sale, value added tax, managing subject, gross internal product.
The Meaning of Discounting Policy in the Organization of Discounting Process of Material Resources
Slabinskaya I.A., Doctor of Economics, professor of Shukhov Belgorod State Technological University,
Rovenskich V.A., senior lecturer of Shukhov Belgorod State Technological University, Gubkin Branch
The article is devoted to the organization of discounting process, and also selection of techniques of discounting material resources, the detailed working plan of accounts of the first and second procedure to account 10 «Materials» is offered; basic elements of discounting policy of the organizations under the discounting material resources from a position of requirements of the legislation and expediency are considered.
Keywords: material resources, transport-procuring charges, the discounting policy.
Budgeting
To the subject of budjeting terminology
Blinov D.A., The deputy chief of the consolidated planning and analysis department of the state research-and-production enterprise «Region», Ph.D. in Econ.
One of the directions of economic development is the standardization and harmonization of economic terms. It’s necessary that economists talk the same language and understand each other; there shouldn’t be any variant readings in interpretation of different terms. However there is another situation in practice as practical economists do not pay enough attention to this aspect. The economic education (especially business education) often draws attention on the practical aspects, so such graduates are good in practice but ignore the terminological purity. Especially it is visible in narrow professions such as accounting, management, budjeting. In the article we’ll try to advance to the solving the problem of unification and harmonization of some terms used in the budgeting.
Keywords: the budjeting, costs, expenses, disbursements, earnings, payments, master-budjet.
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