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Implementation of system approach to economic analysis of accounts payable of an entity

Kupriushina O.M. associate professor of the Chair of Economic analysis and audit, Voronezh state university ( olgak@umc.vsu.ru )

Fomenko O.M. post-graduate student of the Chair of Economic analysis and audit, Voronezh state university ( fomson@gmail.com )

Journal: Economic Analysis: Theory and Practice, #21, 2010

The crisis forced entities to identify the risks inherent to their activity, to manage their accounts payable, to define the key factors for the sustainable functioning of the business and active search for internal reserves in order to ensure it. In this respect the implementation of the system approach to the economic analysis of accounts payable will help the stakeholders to make more rational decisions.


Variance analysis as the control procedure of budgetary accounts payable values

Durakova I.B. d.sc. Economy, head of the chair of personnel management, Voronezh State University ( durakova@econ.vsu.ru )

Fomenko M.O. Postgraduate student of the chair of economic analysis and audit, Voronezh State University ( fomson@gmail.com )

Journal: National Interests: Priorities and Security, #7, 2010

Unfair practices of contractors in execution of their liabilities results in overdue accounts payable. Thereby the amounts of constituting such an arrear become involved in business activity of an entity; moreover this arrear is planned and included as permanent part into company’s income. In view of the above the variance analysis of budgetary accounts payable should be carried out as a control procedure not to exceed planned values.


The economic nature, relevant risks and classification of accounts payable as the subject of accounting

Kupriushina O.M. associate professor of the Chair of Economic analysis and audit, Voronezh state university ( olgak@umc.vsu.ru )

Fomenko O.M. post-graduate student of the Chair of Economic analysis and audit, Voronezh state university ( fomson@gmail.com )

Journal: Economic Analysis: Theory and Practice, #26, 2010

Absolute economic self-dependence of entities in choosing market outlets for products, suppliers and subcontractors, in search of sources of funding requires paying particular attention to settlements with various business partners. Under these conditions maintenance of the financial health of an entity, which is, as a rule, developing in a hostile competitive setting, at a reasonable level depends on timely receipt of funds from the buyers and the possibility to obtain a safe grace period for current liabilities. The research of the economic nature and the essence of accounts payable enable a concerned user to take more reasonable managerial decisions.


Analyzing the protective functions of accounting and traces of illegal economic actions

Zvyagin S.A. Voronezh Institute of the Ministry of Internal Affairs of the Russian Federation, Voronezh, Russian Federation ( patzv@mail.ru )

Fomenko T.N. Voronezh State Agricultural University named after Emperor Peter I, Voronezh, Russian Federation ( fom.tan87@mail.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2018

Importance The article addresses theoretical and methodological problems related to the analysis of protective functions of accounting process in the system of countering economic crimes and offenses.
Objectives The study focuses on reviewing the condition of protective functions in the accounting system at the current stage.
Methods We apply the systems and logical approaches, general scientific methods of knowledge to develop the framework of categories for accountants to implement the tasks they face to counteract economic crimes.
Results Based on our analysis, we developed a classification of accounting functions; formulated our own definition of protective functions of the accounting process; offered a unique classification of traces of illegal activities impacting the accounting process. The information containing traces of criminal economic impact may be demanded by law enforcement authorities and control and auditing bodies, audit organizations, and interested owners.
Conclusions The offered classification of accounting functions and traces of the impact of illegal activities on accounting process will enable to improve the quality of expert work on detecting, documenting, investigating and preventing illegal economic activities that are associated with accounting system.


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