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Monitoring and measurement of processes in the quality management system

Salimova Т.А. doctor of economic sciences, professor, head of chair of quality management, Mordovian state university named after N.P. Ogarev ( tasalimova@yandex.ru )

Biryukova L.I. candidate of economic sciences, associate professor of chair of quality management, Mordovian state university named after N.P. Ogarev ( lbirukova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #17, 2011

This article contains basic requirements and recommendations of the ISO 9000 implementation process approach to management. Particular emphasis on monitoring and measuring processes in the quality management system. Developed proposals for integration of procedures for monitoring and measuring the processes of quality management system in the operational, tactical and strategic planning.


Institutional approaches to the management accounting classification

Serebryakova T.Yu. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( tserebryakova@rucoop.ru )

Biryukova O.A. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( folga0712@mail.ru )

Kondrashova O.R. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation ( olga_kondrashova_74@mail.ru )

Journal: International Accounting, #2, 2018

Importance The article examines the evolution of management accounting, determines its substance, correlation with financial and tax accounting, and integration of financial, tax and management accounting.
Objectives The research determines key viewpoints on the substance of integrated accounting and its constituents, such as management, financial and tax accounting. We also classify the existing models of management accounting.
Methods The research involves general scientific methods of cognition, such as a systems approach, logic generalization, legislative and linguistic analyses, hypothesis.
Results Many researchers consider integrated accounting as a combination of management, financial and tax accounting. However, there is not a unanimous opinion on the integration degree and its basis. The article tells how integrated accounting is viewed in various publications.
Conclusions and Relevance We conclude the new term integrated accounting shall be adopted to be distinguished from integrated reporting. We offer a classification of management accounting types by management target.


The economic category of product of labor cost in accounting

Biryukova O.A. Russian University of Cooperation, Cheboksary Branch, Cheboksary, Chuvash Republic, Russian Federation ( folga0712@mail.ru )

Journal: International Accounting, #14, 2016

Importance The economic substance of cost has always been and still remains among scientific and practical priorities. Nowadays, the term prime cost (cost) in the literature is often defined through the categories of costs and expenses, which are often interpreted and understood as synonyms. Therefore, it is crucial to systematize the economic categories of costs, expenses and prime cost relative to each other.
Objectives The purpose is to find out the most precise semantic content of the term cost of product of labor in accounting through the analysis of its usage in different situations and in the context of accounting specialists' researches.
Methods To clarify the characteristics of the subject matter, I applied a comparison method to analyze terms costs, expenses and prime cost.
Results The study shows that there are various interpretations of costs, expenses and prime cost economic categories in the economic literature. I examined the transformation of costs into expenses or assets, the correlation of costs, expenses and prime cost categories, their interrelations. The paper provides a definition of prime cost by types.
Conclusions Costs are primary relative to expenses; they are transformed into expenses from ordinary activities as a result of realization of the product of labor in the reporting period, and otherwise, into company assets. Therefore, the cost of product of labor category can be reflected through both costs and expenses, depending on the type of cost. If we talk about cost of finished product, it is referred to costs, if about the cost of finished product expensed through sales, it is referred to expenses.


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