Contents

Management accounts — theoretical aspects and practical realization

New institutional theory’s impact in management accounting
Voronova Е.Y., Dr., Associated Professor, Department of Accounting, Statistics and Audit, Moscow State Institute of International Relations (University) Ministry of Foreign Affairs of Russia, voronovaeu@gmail.com
This article deals with the impact of the following three new institutional theories on the development of contemporary management accounting: transaction cost theory, agency theory and property rights theory.
Keywords: management accounting, new institutional theory, transaction costs, agency costs, «make or buy» management decision, interorganizational accounting practices, budgeting, performance measurement.

Managerial accounting of production and sale of finished products at the enterprise garment industry
Ivanova V.G., Cand. Econ. Sci., the senior lecturer Moscow, Sb72@mail.ru
The article presents the comparative characteristics of financial and management accounting, the structure of the management accounts for the cost of a garment factory, as well as a classification of costs in the management accounts for the production of the sewing industry.
Keywords: management accounting, finished products, company apparel industry.

Information streams in system of the administrative account in the building organization
Lazareva E.N., The postgraduate student of chair Book keeping and the taxation of the Oryol state technical university, book_9@mail.ru
In article information streams in system of the administrative account in the building organisation, a basis and stages of construction of effective information base are considered.
Keywords: the administrative account, the building organization, the information, the registration documentation.

The «invisible Assets», allowing at calculation net assets of organization
Shchepotyev A., Candidate of economic science, director general, auditor, appraiser Limited (liability) company Consulting group «Novaya paradigma», by holding of more than one office docent NOO VPO NP «Tula institute of economy and informatics», shepotevsv@mail.ru
In this article reviewed problems determination of the size of net assets with background of the administrative accounting, into which repulsed «invisible» assets of the organization. Accounting «invisible» assets by the calculation of net assets allow more promptly define of size of organization, which will allow more adequately and correctly taking administrative resolutions.
Keywords: invisible assets, evaluation business, calculation of net assets, administrative accounting.

Controlling: economic analyses

Modelling of situations in the market of combustive-lubricating materials and their estimation
Petrosyan A.I., post-graduate student of the All-Russia scientific research institute of problems of computer facilities and information, ross@pvti.ru
The economic-mathematical market model of combustivelubricating materials on the basis of the Method of simulation of processes of equilibrium (MSPE) is developed. Ways of application MSPE for an recognition of type of the market are considered: competitive, oligopol, monopoly.
Keywords: economic-mathematical model, combustive-lubri cating materials, the method of simulation of processes of equilibrium, the competitive market, oligopol, monopoly.

Economic-mathematical model of optimization of expenses for support of protection of the information
Hairetdinov R., post-graduate student of the All-Russia scientific research institute of problems of computer facilities and information, ross@pvti.ru
The economic-mathematical model of optimization of expenses for support of protection of the information on the basis of the Method of simulation of processes of equilibrium (MSPE) is developed. Balance of risks of overestimate and understating is considered. The risk of overestimate – this is expected not rational expenses for support of protection of the information. The risk of understating – this is expected losses from loss of the information or not authorized access from lack of protection.
Keywords: economic-mathematical model, means of protection of the information, Method of simulation of processes of equilibrium, risk of overestimate, risk of understating, balance.

 Fiscal accounting, taxation elements

Theoretical Aspects of the tax policy of agricultural enterprises
Zolochevskaja E.Y., Cand. Econ. Sci., the senior lecturer of chair the Economic theory and business the North Caucasian academy of public service, rector@skags.ru
The article describes the main elements and promising directions of implementation of tax policy for agricultural enterprises.
Keywords: tax management, agricultural enterprises, the tax policy.

Modelling of system of the account for the taxation as a result of use of various variants of a parity of accounting and tax accounts
Kruchkov V.G., The senior lecturer of chair of the Taxation and book keeping of the Rostov academy of public service Rostov on Don, krugerv@mail.ru
Integration tax and book keeping should represent rapprochement of two given systems of the account both at level of the state (macrolevel), and at level the organisation (microlevel). In turn, construction of optimum model of interactions of the accounting and tax account demands системности in the course of accumulation and generalisation of the data about tax obligations in the account, and also their reflexions in the reporting.
Keywords: the tax account, book keeping, the administrative account, harmonisation of objects of the account, the analytical account, models of the tax account, the registration information, primary registration documents, the responsibility centres.

Essence and value of formation and verification of taxable indicators
Pozdnjaev A.S., Cand. Econ. Sci., the senior lecturer, pozdniaev@mail.ru
In article from positions of the scientific approach theoretical bases of methodical maintenance of formation and the verifications of taxable indicators which are based on definition of their economic essence and values are formulated.
Keywords: the tax, taxable indicators, classification, the account, verification.

Information registration-tax system at formation of taxable indicators on tax disputes
Popova L.V., the Doctor of Economics, the professor, Moscow, Lvp_134@mail.ru
In article the author offers the scheme of the interaction, those information streams which form indicators of registration-tax system on tax disputes.
Keywords: Information streams, registration-tax system, tax disputes.

Budgetting

Budgetting is an effective tool of modern business management
Ivanova Zh.A., Cand. Econ. Sci., assistant professor of «Accounting, Analysis and Audit», East Siberian State Technological University, Ivanova_ga68@mail.ru
In modern time effective work of organizations insists on application of such management tool as budgetting, along with know-how, new techniques. The author lays stress on budgetting’s special place in management because this system allows to decide not only tactical problems but also stratagical problems. This article is about necessary registration some factors that provide to successfully inculcate budgetting in modern management.
Keywords: budget, management, planning.

Control and audit

The basic information streams forming procedure of internal audit from the point of view of IFRS
Makarenko E.N., Cand. Econ. Sci., The senior lecturer of the Rostov state economic university, sb72@mail.ru
Internal audit represents activity on granting of independent and objective guarantees and the consultations concentrated to improvement of activity in the organisation. Internal audit helps the organisation to reach objects in view, using the systematized and consecutive approach to an estimation and increase of efficiency of managerial processes by risks, the control and a corporate governance. In article from the scientific point of view streams of the auditor information, taking into account requirements IFRS are considered.
Keywords: internal audit, information streams, methods of internal audit, auditor proofs, the mechanism of the internal control, International Financial Reporting Standard.