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Automation of budgetary process as an instrument of informational and analytical support of administrative decisions

Remizova T.S. Scientific and Research Financial Institute, Moscow, Russian Federation ( tttatia@yandex.ru )

Journal: Financial Analytics: Science and Experience, #15, 2014

The article considers substantiation of necessity the budget management of the company and information and analytical tools to support the implementation of the budget management system. The work presents the analysis of Russian market development trends of information systems of enterprise management and highlights the most rapid developing company using 1C. Analysis of the realized projects on budget management of companies-partners 1C reveals: productions companies, trade, insurance, construction, services. Growth is expected in the sectors energy, health. The author offers the example of implementation of budget management by automating the process in the energy companies "Irkutskenergo" JSC and "INK" Ltd. The author concludes that automating the process of budget management, the company receives a large number of new features, such as: growth of efficiency of the availability of budgetary process; increase the validity of acceptance of administrative decisions and competitiveness; improving the investment climate.


Development of renewable sources of energy in Russia

Remizova T.S. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( tttatia@yandex.ru )

Journal: National interests: priorities and security, #10, 2017

Importance The promotion of renewable energy sources is one of the key goals in developing the electric power sector of Russia and subsequently reinforcing the energy security. Renewable sources are supported through special activities, including those ones intended for the wholesale market of electric power, being the subject matter of this research.
Objectives I examine how the State supports renewable energy sources in the wholesale market of electric power and capacity to promote them in Russia.
Methods The research relies upon methods of logic and statistical analysis.
Results Following the research, I point out those federal districts, which actually set up facilities generating renewable energy sources by type of generating facilities (Volga Federal District, Southern Federal District). I also mention entities are inert to select projects under Resolution of the RF Government On the Mechanism for Encouraging the Use of Renewable Energy Sources in the Wholesale Market of Electric Power and Capacity № 449 of May 28, 2013. It necessitates additional aid of the State and subsidies to investment projects for facilities construction.
Conclusions and Relevance The involvement of large holding groups and separate companies will hardly push the development of renewable energy sources in Russia and contribute to the RF Government’s plans only without the relevant expertise and the State aid.


A study into comprehensive investment projects to substantiate budgetary spending on the creation of industrial and technology parks

Remizova T.S. Financial Research Institute, Moscow, Russian Federation ( tttatia@yandex.ru )

Journal: Financial Analytics: Science and Experience, #19, 2016

Importance To develop industrial and innovative infrastructures, the State should support the process of setting up and promoting various types of comprehensive investment projects.
Objectives The research embraces 25 comprehensive investment project data sheets.
Methods The analysis was based on the volume of anchor residents' investment out of the total project investment funds, revenue of anchor residents out of resident's total revenue, residents' productivity, launch of infrastructure facilities, extrabudgetary-to-budgetary investment ratio, ratio of taxes paid and budgetary investment.
Results Most data sheets under study represent no more than one anchor resident demonstrating the average percentage of investment out of total investment – 10%. Thus, industrial parks and technology towns are presumably not very attractive for large residents. During the tenth year of the project implementation, infrastructure of all parks and all types of infrastructures are more than 50% operational. However, this indicator results from planned residents, which have not started their activities in parks as of the beginning of the period analyzed.
Conclusions and Relevance The article presents my own conclusions on the significance of the indicators in question to support industrial parks and technology towns in the most reasonable and appropriate manner with federal budgetary funds. I also prepared a list of projects, which should be evaluated and studied through additional parameters.


Selecting an actual data source to generate management reporting

Remizova T.S. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( tttatia@yandex.ru )

Platonova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( pnatalya@mail.ru )

Journal: International accounting, #23, 2015

While compiling management reporting, the choice of the actual data source becomes a primary issue. Any source is selected depending on the significance of different parameters that help choose a certain option for generating the actual data. This article considers the background, advantages and disadvantages of options for collecting actual data for management accounting purposes. We consider operational accounts, management or accounting records data. The premises for applying management accounting data are differences in management and financial accounting, i.e. record keeping principles, analytics, methods for forming indicators. As for the financial accounting, the premises include full recognition of business transactions in accounting records, lack of the staff. The premises and advantages are the basis for determining the main parameters for selecting sources of actual data. The paper compares options of actual data sources on the basis of our experience. Each of the considered parameters may have an advantage in favor of selecting a certain option of actual data formation for purposes of management accounting. However, if one parameter is more significant in choosing an option, with the second criterion contradicting the selected option, the company should implement changes (for example, organizational changes or changes in the accounting methodology). In any case, each company individually determines the actual data source to generate management reporting. At the same time, the assessment of these parameters separately for each company is intended to deliberately and reasonably choose an accounting option.


Definition of the contour of automation of budgeting system

Remizova T.S. Research Financial Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation ( tttatia@yandex.ru )

Platonova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( pnatalya@mail.ru )

Journal: Financial Analytics: Science and Experience, #10, 2015

Importance The current market trends indicate keen interest of the Russian companies on the automation of budgeting processes and management accounting. However, companies face the choice of the type of automation system: in the outline of the existing systems, or by a separate system.
     Objectives The research aimed at identifying the main criteria, which are applicable to define outline of the budgeting system implantation with the smallest time and labor expenditures and the determination of their (criteria of) significance.
     Methods By means of an expert method, the research identifies and analyzes criteria, which impact on the choice of an automation path of budgeting system. We performed the criteria analysis based on the results of implemented projects on automation of budgeting processes and management accounting in four companies of different sectors and types of economic activities.
     Results The findings identify the criteria and their importance in the total volume of indicators, which are applicable for the analysis of choice of automation outline of the budgetary system.
     Conclusions and Relevance We conclude that the main indicators we can rely on are as follows: the number of responsibility centers involved in the budget model; the number of operational, functional and master budgets; the existence of other automated units; the number of persons involved in harmonization process; complexity of calculations; cost of automation; the need for providing consolidated information; existence of complex corporate or branch structure; carrying out of primary/secondary automation. These criteria should help both the companies themselves and integrating companies when introducing budgeting systems, and to determine an optimal path of system automation.


Selecting actual data source to generate management reporting

Remizova T.S. Research Financial Institute of Ministry of Finance Russian Federation, Moscow, Russian Federation ( tttatia@yandex.ru )

Platonova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( pnatalya@mail.ru )

Journal: Financial Analytics: Science and Experience, #44, 2014

While building management reporting, the choice of the actual data source becomes the primary issue. The selection of a source depends on determining the significance of different parameters facilitating the choice of certain option to generate the actual data. This article considers the background, advantages and disadvantages of actual data collection options for managerial accounting purposes. The authors consider operational accounts, management or accounting records data as the main options. The prerequisites of management accounting data application are the differences in management and financial accounting: record-keeping principles, used analytics, indicators formation methodology. As for financial accounting, the prerequisites include full reflection of business transactions in accounting records, availability of staff shortage. Prerequisites and benefits are the basis for determining the main parameters of actual data source selection. The paper presents the comparison of options of actual data sources on the basis of the authors' experience. Each of the considered parameters may have an advantage in favor of selecting a certain option of actual data formation for the purpose of management accounting. However, if one parameter is more significant while choosing an option and the second criterion contradicts to the selected option, in this case the company should implement changes (for example, organizational changes or changes in accounting methodology). In any case, each company individually determines the actual data source to generate management reporting. At the same time, the assessment of these parameters separately for each company is intended to form a reasonable choice of accounting option.


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