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Effectiveness of integrated enterprise based on process-oriented approach

Nesmachnykh O.V. PhD in Economics, associate professor, department “international economic relations”, Saint-Petersburg State Polytechnic University ( )

Baranov S.Е. Graduate student, department “economy and finance”, Komsomolsk-on-Amur state Technical University ( )

Journal: Economic Analysis: Theory and Practice, #43, 2011

In the article it is offered the technique, allowing to estimate influence of efficiency of business processes on financial results of activity of the integrated enterprise.

Theodor Limperg's scientific heritage: sources of the international standards of auditing

Baranov P.P. Siberian State Industrial University, Novokuznetsk, Russian Federation ( )

Journal: International Accounting, #28, 2014

The article characterizes some research results of the scientific heritage of Professor Th. Limperg (1879-1961), the founder of Amsterdam accounting school. It proves the influence of the theory of inspired confidence developed by him on formation of a system of the international standards of auditing. It brings a conclusion on existing reserves, and defines the directions of development and use of audit science to reduce the gap of expectations of society concerning the financial control institutions.

Economic analysis and control: definition of relationship and boundaries interpenetration

Baranovskaya T.V. PhD in Economic Sciences, Associate Professor of department "Analysis and Statistics", the Zhytomyr State Technological University, Ukraine ( )

Journal: Economic Analysis: Theory and Practice, #33, 2012

Efficiency of the economic analysis as practical activities and its further development as sciences provides integration with other interdisciplinary sciences, adaptation and use of methodical receptions taking into account interdisciplinary communications. In the article approaches to use of the economic analysis in control activity are developed and theoretically proved, the role and place of analytical procedures of control is defined.

Indicators of "damage replacement" and stability of industry development of Russia

Baranov I.V. PhD in Economics, Senior Lecturer of department "Commodities, Goods and Tourism Expertise", the Orel State Institute of Economics and Trade ( )

Journal: National Interests: Priorities and Security, #2, 2013

In the article the analysis of formation of production wastes and consumption by types of economic activity, including to the industries of Russia is carried out. The new ecological criterion - an indicator "damage replacement" is presented. The analysis of this indicator on sectors of the industry of Russia is carried out. On the basis of research preconditions of integration of industrial policy according to the concept of sustainable development are allocated.

Production functions: history, characteristics, challenges and opportunities in regional researches

Baranov S.V. PhD of Physical and Mathematical Sciences, Associate Professor, Senior Researcher, the Institute of Economic Problems named after G.P. Luzin, the Kola Science Centre of the Russian Academy of Sciences ( )

Journal: Economic Analysis: Theory and Practice, #47, 2012

In the article the history of development of production functions is considered. Their properties and fundamental statements are given. Some features of training in economy are discussed. The opportunities and problems of application of production functions to research of regional processes are analyzed. Author's modification of production function of Kobba - Douglas, allow to lift the main limits of use in regional researches is given.

Audit science on background of crisis in economy: priority trends of development and subject of research

Baranov P.P. PhD in Economics, assistant professor, director of Institute of Economy and Management, head of department "Accounting and Audit", Siberian State Industrial University, Novokuznetsk ( )

Journal: International Accounting, #20, 2012

The growth of quantity of judicial claims against audit companies and auditors became a powerful impulse for the international scientific and professional auditor community to address for research of problems of quality audit maintenance. In presented article problem aspects of identification of criteria of audit quality are considered. The need of development of a standard approach to research of category of professional judgment locates in a science about audit are justified.

Uncertainty of the business-reputation concept: consequences for accounting and reporting

Baranov P.P. Siberian State Industrial University, Novokuznetsk, Kemerovo region, Russian Federation ( )

Kozlov V.P. Siberian State industrial University, Novokuznetsk, Kemerovo region, Russian Federation ( )

Klimashina Iu.S. Siberian State industrial University, Novokuznetsk, Kemerovo region, Russian Federation ( )

Journal: International Accounting, #13, 2014

A business reputation of an organization is one of the most unusual categories of accounting. Its evaluation is a highly topical problem in conditions of the economic crisis, accompanied by the processes of property redistribution. The article submits the author's vision of the problems of identification of business reputation as an object of accounting. It also contains the author's description of the theoretical and standard uncertainty of this category and the analysis of consequences of application of the existing approaches to defining the reasons of goodwill emergence and reflecting it in accounting and reporting.

Demand and supply factor monitoring as a way of regulating the development of small business in the regional economy

Baranov M.A. Perm State National Research University, Perm, Russian Federation ( )

Journal: Regional Economics: Theory and Pactice, #11, 2017

Importance The article focuses on the issues of economic and management relationships that arise in the process of regulating small business development.
Objectives The article aims to cover the methodological background for the possible monitoring of demand-side and supply-side factors in the regional economy as a way of regulating the development of small enterprises.
Methods For the study, I used the methods of statistical data analysis, induction, deduction, synthesis, and abstraction.
Results The article describes the functions of small enterprises, provides an econometric analysis of the relationship between the number of small enterprises in the Perm Krai and the supply and demand determinants in the region. It identifies multiple and pair correlation coefficients and presents a methodology for monitoring of supply and demand factors.
Conclusions and Relevance Support programs for small and medium-sized enterprises include financial, property, information and advisory support, but the underlying causes of new small enterprises establishment have not been assessed currently in a sufficient manner. The results of the work can be used by public authorities involved in the small business sector development at the macroeconomic level.

Creative accounting in the context of True and Fair View concept: Pro et contra

Baranov P.P. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( )

Journal: International Accounting, #1, 2017

Subject The subject of research is the criticism of the scientific basis of accounting, which gained a particular impetus after the occurrence of the phenomenon of creative accounting and its dissemination in modern economic systems.
Objectives The aim of the study is to demonstrate the accounting scientific soundness reasoning through the use of scientific approaches to scientific and practical qualification of the debatable and controversial category of creative accounting.
Methods The research methodology is based on the principle of determinism, and it shows the necessity of the concept of True and Fair View conditioned by philosophic concepts of perception of reality by a person and relaying the results of this perception of others.
Results The article proves the possibility and necessity of the use of philosophy and methodology of science to solve the problems of formation of the disciplinary structure of accounting as a field of scientific knowledge.
Conclusions The emergence of phenomena of accounting practice in the modern economy is the inevitable attribute of its transformation, formation, manifestation, and aggravation of its contradictions. Complete critical assessment of new developments in accounting practice, new theoretical and methodological designs in accounting theory is impossible without the aid of the philosophy and methodology of science, as well as research and development of the accounting theory relationships with other sciences.

Auditors and fiscals of the Peter the Great's times: The origin of Russian institutions of financial control

Baranov P.P. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( )

Shaposhnikov A.A. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( )

Journal: Finance and Credit, #26, 2016

Importance The article addresses prerequisites for emergence, purposes of creation, nature of operations and specifics of functioning of domestic institutions of audit and fiscal office at the beginning of the 18th century.
Objectives The main objective of the research is to specify and systematize regulatory bases of auditor and fiscal offices in Peter the Great’s Russia, to reveal peculiarities and logic of these institutions development, and to search for the origin of Russian financial audit.
Methods The study rests on the methodology of historical and comparative approach, and employs historical and genetic, problem and chronological, historical and typological methods.
Results We specified the structure, sequence and periods of enactment of legislative documents that determined the creation of State institutions of audit and fiscal offices in Russia at the beginning of the 18th century; characterized organizational aspects and the content of activity of each of the specified services; revealed similarities and defined distinctions in areas of jurisdiction, functional duties, ways and methods of realization of office functions by the institutions of the Russian audit and fiscal offices and the modern institution of national audit.
Conclusions The study proves that fiscal service of the beginning of the 18th century is the first institution of Russian financial control. It triggered the formation of the methodology and techniques for obtaining and assessing the audit evidence that are widely used in the modern auditing practice in the form of audit procedures.

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