Contents of N1/2012

all contents

CONTENTS:

Management accounts – theoretical aspects and practical realization

Management accounting system of a company
Kozlova O.V., post-graduate student of department «Accounting, analysis and audit», economic faculty, Moscow State University named after M.V. Lomonosov, e-mail: OVVorontsova@yandex.ru, tel. 8(916) 647-43-62
The article discusses the problem of universal management accounting system definition. The main result of the research is the detailed unified description of each management accounting system element and their correlation that is based on system approach research of current management practices in large companies. The article also contains an analysis of the relationship between characteristic of management accounting system and the maturity level of the company and its information flow that is fundamental for further scientific research of specific features of management accounting systems in large companies.
Keywords: management accounting, management accounting system, maturity level.

Methods of estimation of cost of material stocks for objectives of the management accounting
Suprunova E.A., candidate of economic science, docent, department «Economy and accounting» of the Omsk Institute (branch) of the Russian State Trade and Economic University, e-mail: suprunova06@mail.ru, tel. 8 (951) 402-69-10
In given article various methods of estimation of cost of the material stocks which are written off in manufacture, for objectives of the management accounting are investigated. Methods are in detail analyzed and compared: on a net cost of each unit, on an average net cost, FIFO, LIFO, HIFO, LOFO, NIFO. All calculations are resulted with application of the weighed and sliding assessments.
Keywords: material stocks, cost of each unit method, аverage cost method, FIFO, LIFO, HIFO, LOFO, NIFO.

Контроллинг, экономический анализ
Controlling: economic analyses

Microeconomic aspects of the analysis of environmentally friendly products in the agribusiness
Belousov A.I., PhD, professor, head chair of accounting, analysis and audit Stavropol State University, e-mail: buhuchet-sgu@yandex.ru, tel. (8652) 26-35-75
Successful business activities associated with the implementation of environmentally friendly products objectively requires the implementation of a deep market analysis of the relevant market. This can significantly improve the quality of budgeting, especially in the budget sales. Of principal importance fundamentally important here is the integration of micro-economic indicators of production efficiency environmentally friendly products to the existing accounting model breakeven. The article deals with economic and analytical aspects of the efficient production and sale of environmentally friendly products.
Keywords: eco-friendly products, the zone break-even budget for sales, supply and demand modeling.

Technique of the administrative analysis of a parity of the quantitative and qualitative information of registration-control system
Ganin A.V., doctoral student of department «Accounting and taxation», State University – ESPC, e-mail: orelbuin@yahoo.com, tel. (4862) 41-98-60
The primary goal of system of the administrative account of expenses for production consists in maintenance with the financial information of directors. Correctly picked up and analysed information in due time presented in necessary volume, will provide possibility operating to make optimum decisions on management of enterprise expenses. In article practical aspects of methodical maintenance of the administrative analysis of a parity of the quantitative and qualitative information are presented.
Keywords: the administrative analysis, the quantitative and qualitative information, the account of expenses for manufacture.

The methodology of the analysis of short-and long-term financial stability and solvency of the industry
Kireev I.V., post-graduate student of department «Accounting and taxation», State University – ESPC, e-mail: leka1377@mail.ru, tel. 8 (4862) 41-98-62
The division of the balance of elements in the short-and longterm assets and liabilities indicators promotes short and long term financial sustainability. This difference is due to problems of financial and economic analysis in a different time perspective. The author developed a method to analyze short-and long-term financial stability and solvency of the industry.
Keywords: analysis, financial stability, solvency.

Application of analytical procedures according to expenses for manufacture and release of finished goods of plant growing with a view of acceptance of effective administrative decisions
Kozlyuk N.V., doctoral student, department «Accounting and taxation», State University – ESPC, e-mail: orelbuin@yahoo.com, tel. (4862) 41–98–60
In article application of analytical procedures is investigated according to expenses for manufacture and release of finished goods of plant growing with a view of acceptance of effective administrative decisions.
Keywords: analytical procedures, an estimation of expenses, administrative decisions.

Modelling and prognostication of the effectiveness of cost price reduction products of industrial enterprises in region
Krasnobokaya I.A., candidate of economic sciences, associate professor of chair «International economics and statistics», State University – UNPK, e-mail: siti_131175@mail.ru, tel. (4862) 41-98-74
This article is about methodological questions of prognostication effectiveness of cost price decrease of (industrial) products of industrial enterprises in region. Several multiple-factor parametric and optimization models of cost price reduction of industrial enterprises products are proposed in industry.
Keywords: management, cost price of products, inputs reduction, industrial enterprise, prognostication, parametric models of prognostication, optimization predictive models.

Analysis of cost structure for marketing activities in the system of management accounting
Vasilyeva M.V., PhD, professor of department «Accounting and taxation», State University – ESPC, e-mail: vita_977@mail.ru, tel. 8 (903) 637-27-72
In this article the cost structure of an economic entity on marketing activities. The features of the division of marketing expenditures on fixed and variable, as well as key indicators that should be considered in this division.
Keywords: analysis, costs, marketing, fixed and variable costs.

Финансовый учет, элементы налогообложения
Fiscal accounting, taxation elements

The method of forming a common information field of accounting and tax system
Varaksa N.G., Cand. Econ. Sci., the senior lecturer of chair «Accounting and the taxation», State University – ESPC, e-mail: konfer_2005@mail.ru, tel. (4862) 41-98-60
A single information field is a set of data, facts, information about any object, the entire amount of knowledge - the result of cognitive activity, which may in one form or another used by society in order to solve specific problems. The author describes a method of forming a common information field of accounting and tax systems.
Keywords: a common information field, accounting and tax system.

The integrated system of the financial and administrative account of microlevel
Nikolaenko A.V., doctoral student of department «Accounting and taxation», State University – ESPC, e-mail: orelbuin@yahoo.com, tel. (4862) 41-98-60
In article the integrated system of the financial and administrative account of the microlevel, containing the analytical data, sufficient for satisfaction of requirements of the administrative account, a regulation of the basic accounting records, and also working out of the scheme of transformation of the data of the financial account for the administrative is presented.
Keywords: business process, the administrative account, the financial account, an information field.

State tax management as a tool for improving the tax system efficiency
Skakunova A.А., graduate, North-Caucasian Academy of Civil Service (NCACS), Rostov-on-Don, e-mail: elis-bagira@list.ru, tel. 8(904) 348-76-75
The article looks into the state tax management as a tool for management of tax processes, an optimal tax system and improvemen the effectiveness of all the elements of the tax mechanism.
Keywords: tax, tax management, tax administration, tax policy.

Международные стандарты финансовой отчетности
IFRS

Harmonization of tax relations within the limits of interstate economic integration: essence and specificity
Arseneva V.A., doctoral student department «Accounting and taxation», State University – ESPC, e-mail: orelbuin@yahoo.com, tel. (4862) 41-98-60
Each state forms the unique tax system. Therefore with a view of increase of efficiency of economic mutual relations at interstate level there is a necessity of an establishment of certain balance between systems of the taxation so that taxes of one state could work in interaction with similar taxes of other state. In article the conceptual model of harmonisation of tax relations within the limits of interstate economic integration is offered.
Keywords: harmonization, tax relations, interstate economic integration.