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Development of internal controls for the management of agricultural production

Kontsevaya S.R. PhD in Economics, Associate Professor, the Department of Management, the Moscow Technological Institute ( mti_s.kontsevaya@mail.ru )

Karasev V.M. PhD of Technical Sciences, Associate Professor, Professor, the Department of Management, the Moscow Technological Institute ( viktoor2011@mail.ru )

Kostenkova N.K. Lecturer of the Department of Management, the Moscow Technological Institute, the Moscow Technological Institute ( mti_kost@yahoo.com )

Journal: International accounting, #2, 2014

In modern market conditions at active development of regulatory base of audit according to requirements and the principles of the international standards there is an objective need of development of theoretical provisions and practical aspects of the scientific organization of internal audit as bases of reforming of system of intra-economic control in agricultural economic subjects. The article clarified the role and place-farm control, given its classification and proposed a sequence of eternal control in agricultural organizations.


Customer-supplied raw materials accounting in agricultural enterprises: the problems of economic control

Ostaev G.Ya. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( ostaeff@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( s.kontsevaya@mail.ru )

Kontsevoi G.R. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( guss-91@mail.ru )

Journal: International accounting, #6, 2016

Subject The paper studies and substantiates the methodical aspects of economic control over give-and-take raw materials accounting.
Objectives The paper's aim is to develop certain techniques of economic control over this kind of accounting.
Methods Using audit procedures like documentary and arithmetic checking, data reconciliation, etc., we analyzed various aspects of the give-and-take raw materials accounting for agricultural farms, and identified best practices and procedures for economic control.
Results We propose certain techniques of economic control over give-and-take raw materials accounting at the agricultural enterprises.
Relevance Using and evaluating objectively the results of economic control over give-and-take raw materials with the help of the proposed methods, the Auditors will be able to reduce the time for auditing, establish credibility, legitimacy, feasibility and economic efficiency of agricultural enterprises.


Economic control over cost accounting for farm production and meat processing at agricultural enterprises

Ostaev G.Ya. Izhevsk State Agricultural Academy, Izhevsk, Russian Federation ( ostaeff@yandex.ru )

Kontsevaya S.R. Russian Timiryazev State Agrarian University, Moscow, Russian Federation ( s.kontsevaya@mail.ru )

Journal: International accounting, #30, 2015

Subject Agricultural production refers to the sphere of activity that is associated with the production of goods that meet basic needs of the population. One of the difficult problems of agriculture is agricultural product processing. The research and justification of methodological aspects of costing the meat production and processing, their economic control, product cost calculation are of great theoretical and practical importance.
     Objectives The aim of the study is to develop techniques for economic control over costs of meat production processing at agricultural enterprises. The object of economic control is costs, i.e. facts of economic life of agricultural enterprises as reflected in accounting documents and other information sources.
     Methods We use control procedures to analyze various aspects of cost accounting and calculation of production costs of meat processing, and determine the most efficient and optimal methods and verification procedures.
     Results We have developed working papers to plan verification and gathering of evidence, and to exercise economic control over expenses and calculation of production cost of meat processing.
     Conclusions The use and objective assessment of the developed working papers during the control process will enable to observe the soundness, legitimacy, practicability and economic efficiency of financial and economic operations of agricultural enterprises.


Specifics of the management audit methodology in terms of poultry product cost control

Ostaev G.Ya. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( ostaeff@yandex.ru )

Kontsevaya S.R. Russian State Agrarian University - Timiryazev Moscow Agricultural Academy, Moscow, Russian Federation ( s.kontsevaya@mail.ru )

Kontsevoi G.R. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( guss-91@mail.ru )

Journal: International accounting, #26, 2015

Subject Crisis developments at the micro-level often lead to weakening the economic ties between various organizations, their debt growth, and insufficient working capital with simultaneous decline in production. There is, therefore, a need to develop a clear-cut system of management audit in terms of control over production costs and product costing. The country's economic independence in food staff supply depends on successful solutions to problems in agriculture. Research and justification of the methodological aspects of formation and management control over cost accounting for poultry products has a special theoretical and practical significance.
     Objectives The aim of the study is to develop the management audit methodology in terms of poultry product cost control. The objects of management audit are costs, i.e. facts of economic life of farms as reflected in accounting documents and other information sources.
     Methods We employ audit procedures (document audit, arithmetic verification, data collation, etc.) to analyze various aspects of cost accounting for poultry products, and identify the most efficient and optimal methods and verification procedures.
     Results We have developed working papers that may be used by auditors to plan the audit, to collect audit evidence and to perform management audit related to cost accounting for poultry products.
     Conclusions If used in audits, the developed working papers will contribute to establishing reliability, legitimacy, reasonability and economic efficiency of financial and economic activities of an economic entity.


Forming and standardization of internal audit in commercial organizations

Ostaev Н.Y. PhD in Economics, Associate Professor of department "Accounting, Finance and Audit", the Izhevsk State Agricultural Academy ( udtipb@yandex.ru )

Kontsevaya S.R. PhD in Economics, Associate Professor of department "Economic Analysis and Audit", the Moscow Agricultural Academy named after K.A. Timiryazev ( buh@timacad.ru )

Galliamova T.R. PhD in Economics, Associate Professor of department "Auditing and Taxation", the Bashkir State Agrarian University ( gal.tanzilya@mail.ru )

Journal: International accounting, #45, 2012

In the article actual issues of formation of service (department) of internal audit are considered, organizational and methodical aspects of an assessment of efficiency of its functioning in the commercial organizations are defined. The structure and structure of working standards of internal audit is offered.


Methodological approaches to internal control over costs in beef husbandry

Ostaev G.Ya. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( ostaeff@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( guss-91@mail.ru )

Kontsevoi G.R. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( guss-91@mail.ru )

Journal: International accounting, #9, 2016

Importance The research examines and substantiates methodological aspects of setting up internal control over beef husbandry production costs.
Objectives We devise methods for internal control over production costs of beef husbandry, determine components of the control and identify specific areas for auditing cost accounting and estimating the cost of beef products.
Methods Using internal control procedures (documentation and clerical checks, reconciliation of data, etc.), we analyzed various aspects of cost accounting and estimation of the cost of beef husbandry's products, determined the most effective and optimal methods and procedures of auditing.
Results We prepared working papers for internal controllers to plan their audits, collect data and control costs and estimate the cost of products.
Conclusions and Relevance Using and evaluating working papers during the audit, controllers checks the accuracy, legitimacy, reasonableness and cost effectiveness of financial and economic operations of the entity.


Integrated reporting in agriculture: A structure and the problems of implementation

Alborov R.A. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation ( udtipb@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkova S.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International accounting, #4, 2018

Subject This article discusses the issues of improving the structure and content of special-purpose financial statements of agricultural enterprises and the idea of implementing integrated reporting at such enterprises.
Objectives The article aims to investigate the structure and content of integrated reporting, and the feasibility to complete it by agricultural organizations.
Methods For the study, we used the methods of comparative analysis, classification, induction, and deduction.
Results The article presents certain results of comparison of the special-purpose financial statements of agricultural enterprises and the elements of integrated reporting. We propose to supplement the structure of integrated reporting for agricultural organizations with new forms on the basis of information on certain types of capital.
Conclusions and Relevance We come to a conclusion that integrated reporting can be not only a kind of corporate reporting, but also individual reporting of enterprises of the industry such as agriculture. Social indicators are the most important ones in rural areas. The main objective of agricultural organizations is to achieve and maintain good performance. The results obtained can be used in the theory and practice of accounting and reporting of agricultural enterprises.


Problems of developing the methodology and techniques of audit

Alborov R.A. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkovа S.V. Nizhny Novgorod State Agricultural Academy, Nizhny Novgorod, Russian Federation ( skozmenkova@yandex.ru )

Journal: International accounting, #36, 2015

Subject The Russian system of independent auditing still has problematic issues related to the audit theory and methodology, including the definition of audit substance, auditee, principles and functions. There is a need to substantiate the methodology of audit development by clarifying its requirements, postulates and elements of the system.
     Objectives The study aims to justify theoretical provisions and define recommendations to develop the methodology, methods and techniques of auditing.
     Methods The methodological framework includes scientific works of domestic and foreign experts in auditing. We employed modeling, abstraction, systematization, generalization of theoretical aspects and practical recommendations on audit development.
     Results We have formulated the essence of auditing, its subject and objects, principles, requirements and methodological basis of audit development as an organized system. The paper also specifies principles of practical implementation, the scope and application of findings. The results of the study may be applied for the development of theory, methodology and practice of audit, as well as in educational process of higher educational institutions.
     Conclusions The audit is an independent type of economic control. It is necessary to provide a wider interpretation of the nature of audit. This relates to its classification (internal, external, mandatory and voluntary audit), harmonization and practical implementation of its methods. The study reveals the importance of developed methodological recommendations for the theory and practice of auditing under economic globalization.


Background and modeling of the development of management accounting in agriculture

Alborov R.A. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kontsevaya S.M. Izhevsk State Agricultural Academy, Izhevsk, Udmurt Republic, Russian Federation ( kafedra.byfa@yandex.ru )

Kozmenkova S.V. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( buhuchet@iee.unn.ru )

Journal: International accounting, #15, 2015

Importance Mixed agricultural economy, which is represented with various ownership forms, types and mechanisms of running agricultural activities, requires searching for reasonable and effective tools for further promoting the agricultural reform. In this respect, it becomes relevant and reasonable to streamline internal management of agricultural entities, transform and develop their management accounting as the main information base for taking and implementing managerial decisions in improvement of the agricultural production performance. This research focuses on issues of developing management accounting in agricultural entities, designing its information model, its implementation and practical use.
     Objectives The research aims at substantiating the theoretical provisions and elaborating organizational and methodological recommendations on the way to develop management accounting within the system of agricultural production management.
     Methods The methodological framework of the research comprises scientific proceedings by the national and foreign experts in management accounting, and our own researches. During the research, we used such methods as modeling, abstraction, techniques of systematization, generalization of theoretical aspects and practical guidelines for modeling (designing) and implementing management accounting in the specific entity.
     Results We determined the premise for developing management accounting in medium-sized and large agricultural entities. The research identifies the reasons for understating the role and significance of management accounting in the system of agricultural production management, problems of its organizational weaknesses and development. We formulate the substance and contents of the management accounting system, propose a model for its practical operation in agricultural entities, which will be versatile and adaptive to the corporate business model. We outline our organizational and methodological recommendations for designing a reasonable model of management accounting, its implementation and practical use in agricultural entities.
     Conclusions and Relevance Designing and implementing management accounting is a complicated matter requiring a serious approach to planning activities and arranging a sequence of activities to implement management accounting improvement decisions. Methodological and organizational issues of developing a management accounting project and implementing this project may be successfully solved if entities cooperate with a self-regulatory organization of professional accountants specializing in management accounting. The development of management accounting in Russia may be coordinated by a specially established Management Accounting Board within the Institute of Professional accountants.


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