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Development of a valuation methodology to determine the cost of accounting and analytical functions to support the management of organizations

Korneeva T.A. Samara State Economic University, Samara, Russian Federation ( korneeva2004@bk.ru )

Kuz’mina O.N. Samara State Economic University, Samara, Russian Federation ( olgakuzmina0212@gmail.com )

Journal: Economic Analysis: Theory and Practice, #28, 2014

The authors highlight the factors that influence the formation of cost characteristics of a system of accounting and analytical support to the management of organizations. The authors propose a methodical approach to determination of costs of functions of the analyzed system.


The Russian export dynamics modeling

Kuz'minA.Yu. Financial University under Government of Russian Federation, Moscow, Russian Federation ( a_kuzmin@rambler.ru )

Journal: Finance and Credit, #34, 2014

The article considers a dynamic two-stage model of export as part of the author's developed concept of modeling. The physical volume of export determines the basic nonlinear multiple-factor functional dependence of export and depends on the terms of trade taking into account the configurable parameter, which represents the value of response to changes in the terms of trade. The author offers procedures for assessing and using the trade terms indicator based on exporting manufacturers' decisions. During some periods of the study the modeling results demonstrate zero effect of comparative international competitive advantages on the physical volumes of Russian export operations.


Professional values and ethics as a factor of increasing confidence in the institution of accounting

Kuz'mina T.M. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( kuzmina_tm@mail.ru )

Journal: International Accounting, #6, 2018

Importance This article considers the issue of professional conduct of accountants as one of the reasons of the decline of trust to the institution of accounting.
Objectives The article aims to substantiate the importance of compliance with the basic ethical principles of accountants' conduct in order to restore user confidence in accounting and reporting data, identify the reasons of violation of the code of ethics by accountants and define basic lines of activity of the professional community, the State, and accountants themselves to eliminate the revealed problems.
Methods For the study, I used the methods of analysis and synthesis, abstraction, systematization, and logical generalization.
Results The article reveals the reasons of non-compliance with the requirements of the code of ethics by accountants, which allows determining the measures for their elimination.
Conclusions A number of activities that require the development of a common policy of the professional community and the State will contribute to ensuring that accountants adhere to the basic ethical principles.


A multivariate analysis of the trends in the air transport market in modern conditions

Kuz'mina L.V. Saint-Petersburg State University of Civil Aviation, St. Petersburg, Russian Federation ( lu_do4ka@list.ru )

Journal: Finance and Credit, #3, 2018

Subject The article investigates trends in the aviation industry of the Russian Federation.
Objectives The purpose of the study is to reveal key aspects of the industry and limitations that are currently in force in the Russian Federation, evaluate components of changes in the indicators characterizing the industry functioning to identify patterns and relationships with the realities of economic life.
Methods I employ statistical and regression analysis to unveil the components of the dynamics, both of systematic and random nature.
Results The paper presents estimates of seasonal fluctuations, trends in the industry indicators over time, proves a significant negative impact of crisis on changes in the industry, and quantifies them. The results of the analysis can be used for planning the current activities of airlines, working out measures of State support to the industry on the basis of obtained estimates of losses in the event of a crisis.
Conclusions Significant imbalances in the airfield system development and in the principles of industry organization cause a high dependence of the industry dynamics on market fluctuations.


Improving the methodology for distribution of regional tax revenues from consolidated taxpayers group based on added value

Bannova K.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( bannovaka@yandex.ru )

Dolgikh I.N. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( lignain@mail.ru )

Kuz'mina N.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( natali.kuzmina19@mail.ru )

Journal: Finance and Credit, #3, 2016

Subject Creation of consolidated taxation institutions caused problems related to fiscal sharing between regional budgets. Imperfect legislation suspended the registration of agreements on consolidated taxpayers groups in 2015.
     Objectives The paper presents a new approach to simulating the consolidation of tax liabilities as to assessment of taxes payable to regional budgets in order to mitigate the conflict of interests between the government and taxpayers.
     Methods We propose splitting consolidated tax revenues among regional budgets, using the value added theory that forms the basis of the GRP method.
     Results We researched the influence of consolidation on tax revenues of regions based on financial statements of potential participants of the consolidated taxpayers group. Using the value added theory, we offer a new model to determine the profit share of every participant of the group. We substantiate the efficiency of the improved approach to assessing major taxpayers of the country.
     Conclusion The presented model will ensure economically sound distribution of tax revenues among regions, increase tax revenues, and heighten the interest of regional authorities in creating favorable conditions for establishing new enterprises and increasing the performance of existing ones.


Specifics of fixed assets write-off of the federal state unitary enterprise the Federal Penitentiary Service of Russia and recording results in accounting books

Kuz'mina I.A. Academy of Federal Penitentiary Service of Russia, Ryazan, Russian Federation ( ia.kuzmina@bk.ru )

Journal: International Accounting, #43, 2014

Importance Due to specifics and complexity of applying the legislation on federal property writing-off, the issues of fixed assets write-off and their recording in accounting books of federal state unitary enterprises of the Federal Penitentiary Service of Russia have recently become more relevant. The existing accounting methodology for operations related to transfer of fixed assets from the balance sheet of one federal state unitary enterprise to the balance sheet of another federal state unitary enterprise based on the decision of the property owner does not allow to exercise control over the process of property transfer on the part of the General Analytical Subdivision of the Accounting Department of the Federal Penitentiary Service of Russia. Therefore, there is a need to develop a special technique of generating accounting entries in accounting books of the federal state unitary enterprises of the Federal Penitentiary Service of Russia.
     Objectives The objective of the paper is to define the procedure for writing-off federal property, the specifics of documenting economic operations, as well as a method of their recording in accounting books.
     Methods Using the methods of economic research, I analyzed the current legislation and existing practice of accounting records maintenance. On the basis of the analysis, I developed recommendations related to the technique of federal property write-off and recording the results in the accounting books of the federal state unitary enterprises of the Federal Penitentiary Service of Russia.
     Results I defined a clear-cut sequence and procedure for documenting economic operations related to federal property write-off. I present two options of recording written-off fixed assets from the balance sheet of federal state unitary enterprises of the Federal Penitentiary Service of Russia, when a fixed asset is withdrawn by the property owner and transferred to the balance sheet of another federal state unitary enterprise.
     Conclusions and Relevance For the purpose of more reliable reflection of the results of property transfer between federal state unitary enterprises of the Federal Penitentiary Service of Russia and strengthening control functions of the General Analytical Subdivision of the Accounting Department of the Federal Penitentiary Service of Russia, I propose to introduce a new account in the Chart of Accounts, i.e. Account 78 "Settlements in respect of allocated assets". I also propose the main accounting entries related to the new account application.


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