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Analysis of transactions on import of goods in retail trade

Ivashkevich O.V. Kama State Engineering and Economic Academy

Journal: Economic Analysis: Theory and Practice, #13, 2009

The article examines actual matters of perfection of management analysis of acquisition and sales of imported articles. Abilities of analysis of fullness of execution of supply contracts, dynamics of trade turnover, justification of prices of acquisition and sale of imported articles are cited.


Integration of methods calculation

Ermakova N.A. doctor of economic sciences, professor of the Kama State Engineering and Economic Academy ( naermakova@yandex.ru )

Ivashkevich O.B. top-manager «ВЕNETTON» ( ivash75@mail.ru )

Journal: International accounting, #11, 2010

In frames of financial crisis the structure of clothes market is changing and the segment of fashion clothes becomes less attractive for business. One of the problems of fashion stores activity is connected with pricing, which is based on outdated methods of calculation. In work done we consider calculation for fashion clothes products by integration of modern methods of calculation: activity based соsting (ABC-соsting) and «target - соsting» by using accounts for management and financial accounting.


The improvement of financial statement model in IFRS

Ivashkevich V.B. doctor of economic sciences, professor, head of the School of management accounting and controlling, Kazan state finance and economics institute ( kafedra_ma@bk.ru )

Shigaev A.I. candidate of economic sciences, senior lecturer, School of management accounting and controlling, Kazan state finance and economics institute ( ashigaev@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #18, 2010

This article considers the new model of financial statement presentation, which IASB plans to enact in 2011. These financial statements satisfy the requirements of the modern concept of value-based management of organizations. They present information, which is needed for the evaluation and analysis of economic value drivers, forecasting the financing requirements of business activities, as well as for budgeting and cash flow management.


The computation of profit from product sales based on accounting and the allocation of costs among activities and business processes

Ivashkevich V.B. doctor of economic sciences, professor, head of the School of management accounting, Kazan state finance and economics institute ( kafedra_ma@bk.ru )

Shigaev A.I. candidate of economic sciences, senior lecturer, School of management accounting, Kazan state finance and economics institute ( ashigaev@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2010

Today many organizations apply simple approach towards accounting and allocation of overhead costs which can lead to product cost distortions and mistakes in management decisions. This paper considers some details of using regular and management accounts for recording cost information that is created in the new systems of management accounting - ABC and its modification TDABC as well as respective product cost computations and the preparation of management statement on profit from operations. Presented in this paper case demonstrates the significant advantages of these management accounting techniques in comparison to traditional simplified approach towards accounting and allocation of overhead costs.


Economology in the digital economy system

Ivashkevich V.B. Kazan (Volga Region) Federal University, Kazan, Republic of Tatarstan, Russian Federation ( kafedra_ma@bkru )

Journal: International accounting, #4, 2018

Subject This article considers and discusses the issues of a new approach to solving the problems of development of new technologies of numerical data management, combined in the system of economic knowledge about the enterprise called Economology.
Objectives The article aims to define the content of Economology as accounting science and practice, uniting accounting, analysis, and control of the formation and use of digital information for the management of an individual economic entity, as well as consider the genesis and basic factors of its development on the basis of modern electronic technologies.
Methods For the study, I used the methods of systems approach, analysis and synthesis, abstraction and generalization, analogy and modeling.
Results The digital economy is defined as an economic activity using the modern digital technologies. Economology is defined as a science about the body of knowledge of the economy of an economic entity to manage its business.
Conclusions and Relevance The digital economy is a complex system of improving the management of economic relations using the modern information technologies. Economology, as science and practice, can be considered as a digital economy integral part. The research results can be used in the development of theoretical issues of management accounting, analysis and control in the digital economy and implementation of the results obtained in the organizations of material production.


Problems of the theory of management accounting and control

Ivashkevich V.B. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( kafedra_ma@bk.ru )

Journal: International accounting, #7, 2015

Importance The theory, as a set of fundamental provisions and ideas on some area of knowledge, is the basis for any science, representing, in substance, its main contents. Many types of intellectual activity should have their own theoretical framework and basis so that they could be regarded as science. Accounting, economic analysis and audit are among them. Currently, the theory of accounting and economic analysis are deemed as more or less elaborated areas, though many aspects should be revised and developed in terms of opportunities of contemporary information technologies and conditions of production and financial activities in the present and future.
     Objectives As its objective, the article investigates challenging issues of the theory of management accounting, from a historical perspective, and proposes possible ways to resolve them.
     Methods The methodological framework comprises scientific proceedings of the Russian and foreign scientists. I approach the methods of comparison, induction, deduction, analysis, and synthesis.
     Results I substantiate, systematize and analyze the challenging issues of the theory of management accounting and control, and propose possible solutions. First, substance of management accounting and scope of its application. Second, management accounting methods. Third, forecasting, planning and accounting as part of the strategic controlling system. Fourth, new approaches to management accounting objectives and methods to solve them. The results of the research may be helpful and useful in the theory of management accounting, lectures and classes of the Management Accounting Course.
     Conclusions and Relevance The scientific community is taking the first steps and attempts in developing the theory of management accounting and control in Russia and abroad. I conclude that there is a need in a special theory of management accounting and its fundamental provisions that would set forth concepts, contents and scope of accounting for purposes of internal corporate management, methods of management accounting and control, new approaches to its objectives and methods to solve them.


Problems of the theory of management accounting and control

Ivashkevich V.B. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation ( kafedra_ma@bk.ru )

Journal: International accounting, #14, 2016

Importance The theory, as a set of fundamental provisions and ideas on some area of knowledge, is the basis for any science, representing, in substance, its main contents. Many types of intellectual activity should have their own theoretical framework and basis so that they could be regarded as science. Accounting, economic analysis and audit are among them. Currently, the theory of accounting and economic analysis are deemed as more or less elaborated areas, though many aspects should be revised and developed in terms of opportunities of contemporary information technologies and conditions of production and financial activities in the present and future.
Objectives As its objective, the article investigates challenging issues of the theory of management accounting, from a historical perspective, and proposes possible ways to resolve them.
Methods The methodological framework comprises scientific proceedings of the Russian and foreign scientists. I approach the methods of comparison, induction, deduction, analysis, and synthesis.
Results I substantiate, systematize and analyze the challenging issues of the theory of management accounting and control, and propose possible solutions. First, substance of management accounting and scope of its application. Second, management accounting methods. Third, forecasting, planning and accounting as part of the strategic controlling system. Fourth, new approaches to management accounting objectives and methods to solve them. The results of the research may be helpful and useful in the theory of management accounting, lectures and classes of the Management Accounting Course.
Conclusions and Relevance The scientific community is taking the first steps and attempts in developing the theory of management accounting and control in Russia and abroad. I conclude that there is a need in a special theory of management accounting and its fundamental provisions that would set forth concepts, contents and scope of accounting for purposes of internal corporate management, methods of management accounting and control, new approaches to its objectives and methods to solve them.


Management accounting as a profession

Ivashkevich V.B. Kazan (Volga Region) Federal University, Kazan, Republic of Tatarstan, Russian Federation ( kafedra_ma@bk.ru )

Journal: International accounting, #3, 2017

Subject This article discusses controversial issues of the development of management accounting as a profession.
Objectives The paper aims to examine the specifics of organization and content of operation of management accounting professionals in the structure of accounting professions, analyze the experience of foreign companies in this area, develop and provide rationales for the proposals on the implementation of a new approach to management accounting in accordance with the international standards of the Institute of Management Accountants (IMA).
Methods The Statements on Management Accounting of Definition of Management Accounting adopted by the Institute of Management Accountants and works of Russian specialists in this field are the methodological basis of the article. For the study, I used the following methods: analysis, synthesis, comparison, and analogy.
Results The results obtained support the need to consider management accounting as a separate kind of accounting profession, requiring a substantial extension of its knowledge and competence. The article concludes about the need to shift from the formation of accounting information as a primary task of accounting to the development of a conceptual design of managerial accounting system, obliging the Chief Accountant (Controller) participate in the formulation of a strategy and management decisions at the top level of business management.
Conclusions and Relevance The management accounting system should be a strategic business partner, participating in corporate management of commercial organizations, internal control and risk management, financial reporting analysis, expertise on methods of cost management, enabling enterprises to become more successful and competitive. An essential component of management accounting is the participation in formulation and execution of the strategy for operation and development of a commercial organization. Each managerial accountant, being anywhere in the value chain of accounting information should contribute to the success of the organization through participation in the execution of the strategy. The results of this research can be used in the development of theoretical issues of management accounting and its implementation at the enterprises of material production sphere, budgetary, and commercial organizations.


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