Contents

Management accounts — theoretical aspects and practical realization

Formation procedure of accounting analytical support for the owne’s equity management in a profit-making organization
Evstafeva E.M., Associate professor, Ph.D. in Economics, Accounting department, RSUE,
The efficiency of the owner’s equity management in any profit-making organization depends to a great extent on the quality of the information prepared in its accounting analytical system. According to the goal to be sought and the range of the problems, there work different subsystems, where accounting analytical support of business-processes management is developed. The article considers the peculiarities of accounting analytical support formation for the owner’s equity management in a profit-making organization. Special attention is paid to the interaction of some kinds of information (regulatory, accounting, analytical and non-accounting) used in the process of accounting analytical support formation for the owner’s equity management.
Keywords: owner’s equity, accounting analytical system of a profit-making organization, accounting analytical support of owner’s equity management, accounting information, information disclosure.

A place of management accounting in the organization management system
Jitlukhina O.G., Managing chair of accounting, the analysis and audit of Pacific state economic university, the professor,
Sadoviy N.G., Association of wood industrialists of Primorski Territory, the chief accountant,
The methods of determination of management accounting were analyzed in the article. Also there was offered their classification that based on economical and functional aspects of management accounting. On the one hand, this classification allows to fix an subject of management accounting, and on the other hand, to appoint its methods based on the management function.
Keywords: management accounting, book of account, operative accounting, expenditure for ordinary activities, subjects of management accounting, methods of management accounting, functions of managements accounting, economical aspect of management accounting.

Teoretiko-methodical aspects of the administrative account and control of is material-industrial stocks in building
Ivanova V.G., Cand. Econ. Sci., the senior lecturer, the Moscow financially-legal institute,
In the article the author discussed the formation of the actual cost of inventory in the construction, disclosed methods of assessment inventories and analyzed types of operations to integrate the incoming and outgoing MPD in construction.
Keywords: inventories, accounting, control, construction.

Systematic approach to managing the leasing operations of the enterprises of building complex
Uchinina T.V., Candidate of Economic Science, Penza State University of Architecture and Construction,
In managing the leasing operations of the enterprises of building complex advisable to use a systematic approach. Leasing activity is defined as a kind of an operating system and characterized by having its own object of operating. It concerns the sphere of using active productive funds with the help of leasing. Being also a managing system, leasing activity has its subjects. They are building enterprises, creditors, suppliers, commercial agents, leasing companies, shop assistants, government establishments. This article describes the formation of this system in the construction company.
Keywords: lease in the building, management of leasing operations, enterprise of building complex.

Controlling: economic analyses

Technique of the analysis of the factors creating taxable cost on stages of movement of the goods (works, services)
Baryshev S.B., Cand. Econ. Sci., the senior lecturer of the Russian state trade and economic university,
This article describes the procedure and the factors which create value for the stage of the movement of goods in the wholesaleretail trade.
Keywords: analysis, commodities, factors that account.

Optimisation of the payments for housing-and-municipal services: methods and means
Mironova M.D., the candidate of Pedagogics, the senior lecturer of Chairs of economy and management in municipal economy KGASU,
Fedorova S.F., the assistant of Chair of economy and management in municipal economy KGASU,
Increase of tariffs for housing-and-municipal services considerably exceeds a rate of inflation which has made 13%. Authors believe that the given fact, to opinion, is not the motivational the factor for payers. In article mechanisms of increase of a collecting of payments for housing-and-municipal services on the basis of rapprochement of objective and subjective estimations of their cost are considered.
Keywords: optimisation of tariffs for housing-and-municipal services, border of sensitivity of the payer, a sensitivity interval, «an indifference zone».

The factorial analysis using fuzzy models
Dr. Vladimir Yatsko, assistant professor «Economics of enterprises» department Novosibirsk State Technical University,
The new approach to the analysis of influence of various factors on the resulting parameter based on use of fuzzy variables is offered. It is shown that known methods of the factorial analysisdon’t allow to consider multialternativeness of estimations of influence of various factors. The analytical results of research of the fuzzy variables describing influence of factors are resulted. Number of the examples showing advantages of the given approach, especially in case of multifactorial models is considered.
Keywords: factorial analysis, fuzzy variable.

Fiscal accounting, taxation elements

Methodological questions of accounting of inventories in aspect of institutional interests at the agricultural enterprises
Каzакоvа N., Doctor of Economic Science, Professor, business department, Professor Chair of Accounting and Audit, Russian Economic Academy n. G.V. Plehanov,
Cherepanova L., Master`s degree, account– financial department, Russian State Agricultural University n. K.A. Timiryazev,
The article discusses about research of existing distinctions in accounting of inventories in Russian and international standards. Also explain perspective of development of the accounting reporting in aspect of institutional interests at the agricultural enterprises.
Keywords: accounting, is material-industrial stocks, agriculture, IFRS, standards, the reporting, the institutional approach.

Accounting of Marketing Expenses in Lodging Industry
Pankova S.V., Doctor of Economics, Professor, Dean of Finance & Eco nomics faculty, Orenburg State University,
Kubatkina G.A., Chief Accountant of Limited Liability Company «Hotel», Lecturer of the Department of Accountancy, Analysis and Audit, Orenburg State University,
Specificity of hotel business services demands use of marketing strategy. In article variants of the organization of marketing service in hotels are considered; the factors influencing structure of marketing expenses are defined. Variants of the management accounting organization in hotels and a format of the internal report on expenses for marketing according to Uniform System of Accounts for the Lodging Industry (USALI) are offered. Comparison of structure of elements of the expenses considered according to requirements USALI and the Russian standards of the accounting is spent.
Keywords: marketing expenses, management accounting in hotels, internal reporting, USALI.

Methodological bases of formation and verification of taxable indicators from positions of the system approach
Pozdnjaev A.S., Cand. Econ. Sci., the senior lecturer,
In article on the basis of classification of sources of reception of the information the general methodological bases of formation of taxable indicators are developed for verification of indicators. System formation and verifications of taxable indicators taking into account information communications is presented.
Keywords: taxable indicators, verification, the information, methodology, the system approach.

Control and audit

The information streams forming procedure of internal audit: format IFRS
Makarenko E.N., Cand. Econ. Sci., The senior lecturer of the Rostov state economic university,
In article from positions of the scientific approach entering and proceeding information streams within the limits of procedures of internal audit are considered. Especial interest in the given context represents use of the International standards of the account and the reporting as information base.
Keywords: internal audit, IFRS, information streams.

The basic model of the administrative reporting in a format of the international standards of audit
Tcaikovski D.V., Cand. Econ. Sci., the senior lecture, doktorant of chairs Book keeping and the taxation OSTU,
In this paper the author defined the importance of international auditing standards, approaches to the definition of “management accounting”, as well as the basic principles used by the development of management accounting forms.
Keywords: management accounting, a model of international auditing standards, auditing, financial reporting, internal control instruments, controls, management decisions, the system of internal controls, auditing activities, reporting.

Prospects of internal audit by 2012
Komissarova E.S., Post-graduate student OrelGtU,
In article five outlined tendencies – globalization, changes in management of risks, technical progress, organizational both personnel questions and their influence on internal audit are considered.
Keywords: internal audit, internal control, public accountant activity, record-keeping.