Contents of N12/2011

all contents

CONTENTS:

Management accounts – theoretical aspects and practical realization

System and channel logistic supply chain
Zakirov A.I., professor of chair «Finances and Credit», Bryansk State University named after Academician Petrovskij,
e-mail: priembgu@mail.ru, tel. (4832) 66-64-31
Along with the concept of logistic systems are important concepts of supply chain or supply chain (Logistical chain / supply chain), and the logistics channel (Logistical channel). Logistics chain is analyzed and designed within the functional areas of logistics. In the logistic supply chain links in supplier and manufacturer of products and in distribution - a manufacturer of products and the consumer; in manufacturing logistics chains are formed by bringing the material flow from stock materials and components to finished goods warehouse. Most foreign and domestic researchers linked the concept of logistics channels with a channel of distribution (marketing channels, distribution channels). And the consensus on the concept of logistics channels among researchers there. Logistic chain and feeds are part of the supply chain. The article discussed in detail the nature of these terms.
Keywords: material flow, logistics channel, the supply chain.

Development of the agricultural land market in the RussianFederation
Lukyanchikova A.A., сandidate of economic sciences, associate professor, assistant professor of economics and farm management, State University of Land Management,
e-mail: Аnn1806@mail.ru, tel. 8 (499) 261-61-43
The article describes and analyses the role and importance as well as new trends in the development of Agricultural Land Market in the Russian Federation.
Keywords: Agricultural Land Market, Russian Federation.

Controlling: economic analyses

Balance of payments as methodological tools to ensure ongoing solvency of the organization
Bondarchuk N.V., doctor of economic sciences, professor, head of the department «Accounting, finance and audit», SEI Moscow State University of Instrument Engineering and Computer Science,
e-mail: dina_kashapova@mail.ru, tel. (495) 957-91-32
This paper reviews current methodological tools to ensure ongoing solvency of the organization – the balance of payments of the first and second kind, for the «manual sync» inflows and outflows organization in the short term. The article may be useful to financial managers, researchers and teachers of economic subjects of high school.
Keywords: solvency, liquidity, cash flow, balance of payments.

The methods of the complex analysis of the tax authorities test work
Deputatova I.V., post-graduate department of accounting and taxation, State University – ESPC,
e-mail: deputatovairina@mail.ru, tel. 8 (919) 260-34-66
Nowadays in the literature a lot of methods of evaluation of the tax authorities test work are developed and suggested to use. However, it allows none of them to make a comprehensive analysis. The author suggests a method of the testing activity of the tax authority in the article, which allows the complex research work of the tax authority to be done. The method makes it possible to find drawbacks and the reasons for them, on the basis of which to develop a system of measures of eliminating them.
Keywords: analysis, control and verification activities, efficiency, the tax authority.

Analysis of information flows in the system of management accounting agro industrial enterprises
Kulakovа Y.V., senior teacher, department of economics, finance and accounting, Novomoskovsk Institute (branch), SEI D. Mendeleev University of Chemical Technology of Russia,
e-mail: UKulakova@gmail.com, tel. 8 (903) 035-97-53
This article discusses the problem of analyzing the information flows of the company. It presents data on the study of information flows of agricultural enterprises in Tula region. Suggest possible ways of improving information management systems.
Keywords: information, management accounting, analysis of information flow, workflow, optimization.

Analysis and classification of existing approaches to adaptation of accounting and taxation system in accordance with IFRS
Popova L.V., doctor of economic sciences, professor,
e-mail: lvp_134@mail.ru, tel. 8 (4862) 41-98-62
Adaptation of the accounting and tax system is the gradual modernization of the rules of accounting and taxation in order to create high-quality financial information in accordance with International Financial Reporting Standards, taking into account the current economic situation in the country. The article analyzed and reviewed the classification of existing approaches to adaptation of accounting and taxation system in accordance with IFRS.
Keywords: adaptation, accounting and tax system, International Financial Reporting Standards.

Fiscal accounting, taxation elements

Models and methods of tax forecasting at the macro level
Vasilieva M. V., doctor of economics, vice. director of the Finance and Economic Institute for Academic Affairs, State University – ESPC,
e-mail: vita_977@mail.ru, tel. (4862) 41-98-60
The author of the article discussed the constituent elements of the tax process and stages of forecasting tax revenues. Wecharacterize the fundamental methods of forecasting. Shows the author's mikroimitatsionnaya model calculation of the tax and the basic dignity mikroimitatsionnyh models.
Keywords: tax forecasting, tax process, tax revenues, the macrolevel, mikroimitatsionnaya model.

Hierarchical levels of formation of accounting-analytical system
Kozlyuk N.V., doctoral student of department «Accounting and taxation», State University – ESPC,
e-mail: orelbuin@yahoo.com, tel. (4862) 41-98-60
From the beginning of 90th years the wide circulation in the theory and in practice was received by the concept of management of the business processes, promoting a transparency of the information and allowing to find decisions of the problems arising in the commercial organization, to expect consequences of accepted decisions. In article mechanisms of formation of accounting-analytical system on levels of system hierarchy are considered.
Keywords: accounting and analysis system, the information function.

Retrospective analysis of the system of taxation and background of the birth of the concepts of tax planning and forecasting in Russia
Maslova O.G., Ph. D., assistant professor of department «Accounting and taxation», State University – ESPC,
e-mail: sirena-85@mail.ru, tel.: (4862) 41-98-60
In the article the author highlights the main stages of formation and development of the taxation system in Russia, based on a retrospective analysis identified areas of tax planning and forecasting in order to create an effective tax policy.
Keywords: taxation, planning, forecasting.

Control and audit

Genesis of development of system of internal audit in the Russian Federation and abroad
Ganin A.V., doctoral student of department «Accounting and taxation», State University – ESPC,
e-mail: orelbuin@yahoo.com, tel. (4862) 41-98-60
Growth of domestic economy, development of the Russian enterprises, strengthening of a competition and other factors promote increase of a role of corporate governance in the company which component is the service of internal audit. In article from an author's position historical development of auditor activity abroad, and also in the Russian Federation.
Keywords: audit, control activity, internal audit, external audit, historical development.

IFRS

Institutional reference of the regulations of accounting policy in the system of management accounting according oriented to IFRS
Lozhkina S.L., the professor assistant of department «Book keeping and the taxation», the Bryansk State University named after the academician I.G. Petrovskij,
e-mail: slspoon@mail.ru, tel. 8 (4832) 65-24-63
The main tasks that should be solved by accounting in the system of management accounting are given. The methods of forming accounting policy for the purpose of management accounting to the position of the institutional approach are offered. The use of IFRS for characterizing the elements of accounting policy in the system of management accounting directed to the international standards are proved.
Keywords: accounting policy, methods of, international standards of financial reporting, management accounting, the institutional approach.

Adaptation techniques of accounting and tax systems to the principles of IFRS
Malkina E. L., candidate of economic sciences, assistant professor,
e-mail: leka1377@mail.ru, tel. 8 (4862) 41–98–62
The author presents a general approach to adapting accounting and tax system in accordance with IFRS in the planned mode of the economy. The principles reflect the information in accordance with IFRS and analyzed the degree of adaptation of accounting and taxation system in Russia to the principles of IFRS. Designed to adapt your own methods, tax and accounting and tax systems to the principles of IFRS.
Keywords: accounting and tax system, methodology, adaptation, International Financial Reporting Standards.