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Management accounting: Development of a brand promotion strategy

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

Khosiev B.N. Gorsky State Agrarian University (Gorsky SAU), Vladikavkaz, Republic of North Ossetia-Alania, Russian Federation ( hosiev.b@yandex.ru )

Journal: International Accounting, #5, 2018

Subject This article considers the issues of development of measures on management accounting, management and promotion of the trade mark of processing and trading enterprises.
Objectives The article aims to study and substantiate the management aspects of brand development and promotion.
Methods For the study, we used a monographic method, dialectical method, statistical and systems approaches, comparison, and the method of statistical description of economic processes.
Results The article offers certain recommendations to improve the strategy of management accounting on brand promotion in the market of dairy product processing.
Conclusions and Relevance The developed measures will contribute to creating a basis for increasing the competitiveness of any company's brand in the market of dairy product processing. The results of the research can be used by the management accounting of both processing and trading enterprises and any other business entities.


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.


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.


Equipment accepted for installation: problems and improvement of audit methodology

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

Journal: International Accounting, #4, 2017

Subject The article addresses business relations, when one party (the contractor) undertakes the installation of equipment owned by the other party (the customer), which are governed by the Civil Code of the Russian Federation. The equipment received under the contract for installation remains the property of the customer, and the contractor undertakes to perform installation works and transfer equipment to the customer. This necessitates consideration of accounting and auditing of the equipment accepted for installation.
Objectives The aim of the study is to review accounting treatment of equipment accepted for installation and develop a phased audit technique.
Methods Using the audit procedures (evaluation, testing, desk audit, cross-audit, arithmetic verification, etc.), I reviewed various aspects of accounting for equipment accepted for installation by building contractors, and determined the best methods and procedures of audit.
Results The paper defines the concept of phased audit. I designed working papers to study the operations of the auditee, collect information and perform a phased audit of accounting procedure for equipment accepted for installation. The findings may be used by audit firms and internal auditors of organizations.
Conclusions The proposed phased audit technique enables to improve the audit of equipment accepted for installation, avoid duplication of work and reduce the time of audit.


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.


Methodological specifics of auditing of some export transactions

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

Journal: International Accounting, #42, 2015

Importance Foreign trade activity of the Russian Federation comprises industries, segments, entities and organizations of any legal and business structure, individual entrepreneurs, which consistently produce and sell export resources of any kind, consume imported goods (services) and perform other types of economic activities. It is reasonable to study and substantiate the rules for accounting and auditing export transactions made as part of foreign trade activities. The article presents aspects of auditing export transactions.
     Objectives The research elaborates methods for auditing export transactions and illustrates aspects of familiarizing with corporate operations, audit planning and auditing of export transactions. Such audits focus on facts of the exporter’s business operations as reported in accounting documents and other sources. When auditing export transactions, auditors determine specific techniques and methods for checking how export transactions are accounted for.
     Methods Relying upon an analysis, documentation audit, stock taking, compliance audit, recalculation, clerical accuracy check, reconciliation, etc., I analyzed various aspects of export goods accounting, determined the most effective and optimal methods and procedures of audit.
     Results The final working papers are designated for audit planning, collection of evidence and auditing of export transactions.
     Conclusions and Relevance Using and evaluating generated working documents on audit in an unbiased manner, auditor thereby complies with reliability and legitimacy requirements and identifies breaches in export transactions.


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.


Methods for control and audit of loans and borrowings in agricultural organizations

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

Journal: International Accounting, #5, 2015

Importance As market relations and economy in agriculture evolve, it becomes necessary to build an efficient mechanism for controlling of agricultural businesses. The more efficient the system of control and audit, the better loans and borrowings in agricultural entities are accounted for. Control of loans and borrowings implies checking whether business decisions on loans and borrowings are implemented, in order to assure their reliability, legitimacy and economic reasonableness. Generally, control encompasses each aspect of the entity's financial and business operations, relying upon the principles of documentary and effective control. Inspection is a part of such control. Inspection refers to a set of statutory controlling activities intended to verify, on a documentary and effective basis, that financial and business operations the inspected entity conducts in the inspected period are legitimate, reasonable and correctly recognized in accounting records and financial statements. Inspection also focuses on the legitimacy of activities the director, chief accountant and other employees perform.
     Objectives The research aims at checking how loans and borrowings are accounted for in order to get a sufficient assurance of the reliability of financial reporting figures reflecting the entity's amounts due for borrowings obtained. In performing any inspection, the inspector should check the period, amount, accounts used to recognize loans and borrowings, and sources employed to repay interests on loans and borrowings. Borrowing costs should be carried as expenses in the period when they are incurred, other than a portion of expenses that should be included into the value of an investment asset. To reach the objective, the inspector sets up the principle objective, i.e. to determine specific focus and directions for checking loans and borrowings.
     Methods Using controlling and inspection procedures (methods and techniques), I analyze various aspects of accounting of loans and borrowings and outline the most effective methods and procedures for controlling the loans and borrowings.
     Results Final working papers are designated for control planning, collection of evidence, immediate control and inspection of loans and borrowings.
     Conclusions and Relevance If practically applied, the results will help define scope of work, inspection focus, as needed to prepare a report on reliability of financial statements in terms of reporting on loans and borrowings.


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