En
Register Log in

List of publications on a keyword: «accounting»

  • ОТЧИСЛЕНИЙ И УДЕРЖАНИЙ ИЗ ЗАРАБОТНОЙ ПЛАТЫ В БЮДЖЕТНОЙ ОРГАНИЗАЦИИ: ПОНЯТИЯ, РАЗЛИЧИЯ, КЛАССИФИКАЦИЯ И ПРИНЦИПЫ УЧЕТА

    Proceeding
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Mariia L. L'vova, Olga A. Chistiakova
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    In this paper, the concepts of deductions and deductions from wages are given, their differences and similarities are indicated. The classification of separate deductions from wages and separate deductions from wages has been carried out. At the end of the article, the general principle and algorithm for the implementation of accounting for deductions and deductions from wages in a budget organization are given.
    Keywords:
    algorithm, accounting, deductions, wages, budget organization
    Go 

  • Tolling v sel'skom khoziaistve: poriadok oformleniia i uchet

    Book Chapter
    Law and economic development: current issues
    Authors:
    Liubov I. Soldatova, Iuliia I. Shmidt
    Work direction:
    Глава 9
    Abstract:
    Tolling is quite often used in agriculture, it allows agricultural organizations to receive additional income and optimize their production processes [3, p. 42]. The chapter talks about the essence of tolling operations, documentation and their accounting. There is a problem of documenting and accounting for these operations at the enterprises that carry out tolling. The purpose of this research is to study the methodology of tolling relations and organization of their accounting. For tolling to work effectively, it is necessary to build the scheme of tolling operations correctly, and the big role is given to the accounting of this section. The methods of research were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the research was the methodology of registration and accounting of tolling operations, illustrated by model examples.
    Keywords:
    accounting, agriculture, production, tolling, tolling raw materials, contract, processing, realization
    Go 

  • Vliianie upravlencheskogo ucheta na povyshenie investitsionnoi privlekatel'nosti kompanii

    Book Chapter
    Economics and Law: problems, strategy, monitoring
    Authors:
    Marina A. Latypova, Irina E. Volokitina
    Work direction:
    Глава 4
    Abstract:
    In the modern business environment, where investments play a key role in the development of companies, management accounting is an integral part for decision-making and evaluation of investment projects. The chapter focuses on aspects of management accounting in investment project appraisal, such as WACC cost of capital, net present value (NPV) and internal rate of return ((IRR) analyses. The study focuses on how the use of these tools can enhance the investment attractiveness of a company. In addition, the authors disclose in detail the main concepts that characterise the investment activity of the company.
    Keywords:
    Investment, investment attractiveness, management accounting, investor, investment project, cost of capital, net present value, rate of return
    Go 

  • Methods of automated access control to an oil refinery: positive impact on the economy

    Proceeding
    Relevant issues of management, economics and economic security
    Authors:
    Kirill A. Belitskii, Evgenii I. Gerasimenko
    Work direction:
    Проблемы и перспективы развития малого бизнеса
    Abstract:
    Automated access control to the refinery must be provided at the highest level, because the efficiency of the entire energy sector depends on it. If the work of the oil sector is interrupted in any way due to penetration into the enterprise, this will negatively affect the entire economy of the country. In this article, we will consider ways to create automated access control to an enterprise and their impact on the economic situation.
    Keywords:
    economy, energy industry, accounting, Automated access control, oil and gas sector, oil industry, access to the enterprise, economic situation
    Go 

  • Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 8
    Abstract:
    Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
    Keywords:
    accounting, suppliers, buyers, counterparties, accounts receivable, accounts payable, registers, reporting
    Go 

  • Organizatsiia ucheta raschetov s biudzhetom po nalogam i sboram

    Book Chapter
    Strategies of Sustainable Development: External-economic, Law and Social Aspects
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 9
    Abstract:
    Currently, taxes are an integral part of the financial systems of almost all countries of the world. Discussed in the chapter the problem of competent accounting of settlements with the budget for taxes and fees is most relevant for Russian enterprises. Late payment of taxes to the budget entails penalties. It turns the repayment of debt obligations into an uncontrollable situation: the amount of the tax liability itself grows, and the amounts of penalties and fines also grow. The accountant of the enterprise is obliged to monitor the correctness of the calculation and payment of taxes; therefore, a competent legal and economic organization of accounting for the settlements of the enterprise with the budget for taxes and fees is important.
    Keywords:
    accounting, taxes, account, fees, tax burden, tax accounting, mandatory payments, subaccount
    Go 

  • Penalties: Legal and Accounting Aspects

    Book Chapter
    Economics and Law
    Author:
    Elizaveta A. Chuiko
    Work direction:
    Глава 7
    Abstract:
    The issues of various sanctions’ reflection in accounting systems of economic entities have always caused a lot of questions. Currently the number of disputes leading to fines, late fees and penalties for construction contracts has increased considerably in parallel with the growth of sanctions. All the above-mentioned leads to an increased interest in the legality and correctness of these sanctions’ calculation as well as to the organization of accounting and taxation of business operations. Therefore, the aim of this study is to develop organizational and methodological recommendations of the reflection of penalties in the accounting system of business entities based on the specific sectoral character of the construction industry. The study implies the examination of the accounting regulations and legal acts defining legal relations of construction contracts’ parties along with the analysis of problems revealed by the survey that economic practitioners face and the consideration of economists’ opinions related to analytical accounting of various sanctions. The research has used the following general scientific methods of theoretical cognition as description, analysis and synthesis, data synthesis and formalization, abstraction and specification. As a result, eight subsequent stages of the definition, assessment and reflection of financial burden actors resulting from various types of violations of treaty relations have been defined and described. The consistent implementation of these recommendations paves the way for the timely and transparent provision of information allowing managers not only to control the costs involved, but also to identify perpetrators and responsible persons whose actions or inactions resulted in additional costs as well as to detect the cost centers and their impact on the financial outcome of individual contracts.
    Keywords:
    construction, settlements for claims, accounting of fines, forfeits, penalties, breaches of contracts, work contracts
    Go 

  • Study of the information system for the control of materials at enterprises for the storage and processing of agricultural products (on the example of LLC "Omskoye foodstuff - Kalachinsk" in the city of Kalachinsk, Omsk region

    Proceeding
    Law, Economics and Management
    Authors:
    Elena S. Pervova, Tatiana A. Aksenova, Oksana V. Shumakova
    Work direction:
    Экономика предпринимательства
    Abstract:
    The article presents the organization of accounting of materials in LLC "Omskoye foodstuff - Kalachinsk", considers the information system as a source for obtaining audit evidence. As a result, the importance of the information system for the efficiency of the enterprise was determined.
    Keywords:
    accounting, audit, materials, information system
    Go 

  • Transformatsiia normativno-pravovogo regulirovaniia bukhgalterskogo ucheta i otchetnosti v obespechenii ekonomicheskoi bezopasnosti gosudarstva

    Book Chapter
    Transformation of the legal regulation of accounting and reporting in ensuring the economic security of the state
    Authors:
    Nataliia V. Voskresenskaia, Marina V. L'vova
    Work direction:
    Авторская монография
    Abstract:
    The issues of the current state of legal regulation of accounting as one of the factors ensuring the economic security of the state are considered; its conceptual foundations, peculiarities of legal regulation of individual accounting objects, as well as the main directions of development in modern conditions are determined. For employees of the scientific sphere, accounting services, university professors, as well as for students in the areas of training "Economics", "Jurisprudence ".
    Keywords:
    accounting, standardization, regulation of accounting and reporting, international financial reporting standards, economic security
    Go