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The organization of budgeting at the enterprises of hotel business

Pankova S.V. Doctor of Economics, professor, dean of faculty Finance and Economics, Orenburg State University ( fef@mail.osu.ru )

Kubatkina G.A. Lecturer of department Accounting, Analysis and Audit, Orenburg state university ( orenburghotel@mail.ru )

Journal: Financial Analytics: Science and Experience, #11, 2012

Advantages of budgeting system into responsibility centers at the hotel enterprises with observance of USALI principles are considered, the developed form of the consolidated budget is offered.


On concept of "confidence" in auditing and accounting services classification

Pankova S.V. Doctor of Economics, Professor, Dean of the Finance & Economics Faculty, the Orenburg State University ( panksv@mail.ru )

Journal: International accounting, #34, 2013

In the article the development of the assurance concept, provided by the audit services on the basis of the study of Russian and International auditing standards are considered; the levels of confidence in relation to the types of activities carried out by the audit are defined; the proposals on the harmonization of audit services classification are made


Audit quality from the viewpoint of a resource-based approach

Pankova S.V. Orenburg State University, Orenburg, Russian Federation ( panksv@mail.ru )

Iakimova V.A. Amur State University, Blagoveshchensk, Amur region, Russian Federation ( vilena_yakimova@mail.ru )

Journal: International accounting, #17, 2014

The article considers the provision of resources for auditing, which determines the quality of audit services. The authors offer a composition of resources and examine the inter-relationship between resources to make the audit process coincident.


Professional judgement of accountants and auditors: similarities and differences

Pankova S.V. Doctor of Economic Sciences, professor, dean of Finance & economics faculty, Orenburg State University ( fef@mail.osu.ru )

Satalkina E.V. Phd, chair accounting, analysis and audit Orenburg State University ( gouogubua@mail.ru )

Journal: International accounting, #21, 2011

The article discusses the nature of professional judgments of accountants and auditors, identified similarities and differences between these types of judgments, it was proposed a single definition of the professional judgments of accountants and auditors.


Accountant's professional judgment: uncertainty, risks and ethics

Pankova S.V. Doctor of Economics, Professor, Dean of the Finance & Economics Faculty, the Orenburg State University ( panksv@mail.ru )

Satalkina E.V. PhD in Economics, Associate Professor, the Department of Accounting, Analysis and Audit, the Orenburg State University ( ogubua@mail.ru )

Journal: International accounting, #27, 2013

In the article the types and specified areas of accounting uncertainty are considered; the dependence of accounting uncertainty from the national framework principles and IFRS are analyzed; the risks of professional accountant judgment are classified.


Review financial statements: standard regulation and the basic characteristics

Pankova S.V. Doctor of Economic Sciences, professor, dean of Finance & economics faculty, Orenburg State University ( fef@mail.osu.ru )

Journal: International accounting, #8, 2010

Theoretical and methodical bases of financial reporting review require development and perfection. In the article the significance of review is considered; the retrospective analysis of the normative acts regulating is carried out; the definition opening its essence is offered; the contents of recommended review procedures is described and corrected; situations in which review performance is recommended are advanced.


Standardization of the auditors expertise of the expenses of business organization

Pankova S.V. Doctor of Economic Sciences, professor, dean of Finance & economics faculty, Orenburg State University ( fef@mail.osu.ru )

Obukhova T.I. senior teacher of Administrative and financial law department, Orenburg Institute of Moscow State Law Academy ( obtat@mail.ru )

Journal: International accounting, #26, 2011

In the article the normative regulation of auditors expertise is considered; the recommended content of the internal auditing standards, regulating the assignment for the examination, is described; the order of accounting expertise of commercial organizations expenses is disclosed.


The administrative account of expenses for marketing in hotel business

Pankova S.V. Ph.D., the professor, the dean of financial and economic faculty, the Orenburg State University ( fef@mail.osu.ru )

Kubatkina G.A. The teacher of chair of accounting, the analysis and audit, the Orenburg state university ( orenburghotel@mail.ru )

Journal: International accounting, #38, 2011

In the article variants of the organization of marketing service in hotels are considered and the factors influencing structure of expenses for marketing are defined. Variants of the organization of the administrative account in hotels and a format of the internal report on expenses for marketing according to Uniform system of accounts for hotels (USALI) are offered.


Essence and procedures of marketing auditing

Pankova S.V. Doctor of Economics, Professor, Dean of Faculty Finance & Economics, the Orenburg State University ( panksv@mail.ru )

Pasechnikova L.V. Doctor of Economics, Professor, Head of Department Management, the Orsk Humanitarian & Technological Institute (branch) of the Orenburg State University ( mened@ogti.orsk.ru )

Journal: International accounting, #7, 2013

Implementation of marketing management type demands development of marketing system control; the marketing audit is one of its forms. The essence and functions of marketing management are considered, definition of marketing audit is specified; subjects, objects and procedures of obtaining auditor evidence in accordance with international and federal audit standards are characterized.


Formation of dynamic approach to the complex analysis of financial and economic activity of the organizations

Pankova S.V. Doctor of Economics, professor, dean of faculty Finance and Economics, Orenburg State University ( fef@mail.osu.ru )

Kiseleva O.V. senior teacher of department Management, Orsk Humanitarian & Technology Institute (branch) of Orenburg State University ( 304812@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #14, 2012

In the article deficiencies of the most widespread approaches to construction of the complex economic analysis technique are considered, ways of its enhancement with use of the dynamic approach, entering of coefficients of validity of advancing of the capital and new methods of determination of the efficiency indicators of enterprise activity and aimed at revealing of organization development strategy are offered.


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