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Order accounting of reserve on doubtful debts in the agricultural organizations

Bakulina G.N. PhD in Economics, Associate Professor of department "Accounting and Audit", the Ryazan State Agro-Technological University ( bakylinagn@mail.ru )

Polikarpova E.P. Graduate Student of department "Accounting and Audit", the Ryazan State Agro- Technological University ( dikusar85@mail.ru )

Journal: International Accounting, #46, 2012

In the present work the main problems of accounting of reserves on doubtful debts in the domestic agricultural organizations are considered, the optimal variants of methodology of determination of its size are defined. For determination of need of formation in accounting of this reserve the technique, which is based on establishment of importance of expected change of solvency of the organization is offered. The recommendations on the organization of the analytical accounting of a reserve are presented.


Estimated liabilities (provision) for forthcoming payment of leave to workers in modern system of accounting of agricultural organizations

Bakulina G.N. PhD in Economics, Associate Professor, the Department of Accounting and Audit, the Ryazan State Agro-Technological University ( bakylinagn@mail.ru )

Polikarpova E.P. Graduate Student, the Department of Accounting and Audit, the Ryazan State Agro-Technological University ( dikusar85@mail.ru )

Journal: International Accounting, #23, 2013

Gradual reform of the domestic financial accounting, with a focus on international standards in the past two decades, causes permanent systemic changes in the legal requirements for the treatment of a variety of its facilities. The estimated liabilities for the forthcoming payment of leave to workers have many features and differences compared with their corresponding predecessor - reserve for future expenses. In the present work these features are analyzed, and the order of application of considered category of the account in practical activities of the domestic agricultural organizations is investigated. The optimal variant of the methodology of determining the amount of the estimated liabilities is offered, the form of the document in which necessary calculations on the basis of modern computer technologies have to be carried out is developed.


Estimated liabilities (provision) for forthcoming payment of leave to workers in modern system of accounting of agricultural organizations

Bakulina G.N. PhD in Economics, Associate Professor, the Department of Accounting and Audit, the Ryazan State Agro-Technological University ( bakylinagn@mail.ru )

Polikarpova E.P. Graduate Student, the Department of Accounting and Audit, the Ryazan State Agro-Technological University ( dikusar85@mail.ru )

Journal: International Accounting, #22, 2013

Gradual reform of the domestic financial accounting, with a focus on international standards in the past two decades, causes permanent systemic changes in the legal requirements for the treatment of a variety of its facilities. The estimated liabilities for the forthcoming payment of leave to workers have many features and differences compared with their corresponding predecessor - reserve for future expenses. In the present work these features are analyzed, and the order of application of considered category of the account in practical activities of the domestic agricultural organizations is investigated. The optimal variant of the methodology of determining the amount of the estimated liabilities is offered, the form of the document in which necessary calculations on the basis of modern computer technologies have to be carried out is developed.


Determination of R&D cost and cost accounting in State scientific and educational institutions: Evidence from foreign practices

Bakulina A.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( abakulina@fa.ru )

Sergunina V.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( serguninaveronika@bk.ru )

Journal: International Accounting, #3, 2019

Subject This article examines the foreign experience of determining the cost and costs accounting for the implementation of research and development (R&D) and the possibility of its application in determining the cost of performing works within the State job in the Russian Federation.
Objectives The article aims to study the different approaches of States to determine R&D and engineering cost in State scientific and educational institutions to improve this methodology in Russia, as well as increase the efficiency and effectiveness of budget expenditures in the implementation of the State job.
Methods The article involves a comparative qualitative analysis, synthesis, comparison, classification, expert estimation, tabular and graphical data presentation, and other.
Results The article suggests the possibility of establishing and functioning of a separate standardized methodology for estimating R&D costs for State educational and scientific institutions using foreign experience in the application of the performance-based budgeting system to assess the R&D efficiency and estimation of expected costs.
Conclusions and Relevance Although different performance-based budgeting systems pursue the same objective, it should be borne in mind that standardization ensures a unity of approaches to estimation, but at the same time it poses some problems and differences. National systems of R&D cost accounting are formed on the basis of unique national social, economic, political, cultural factors, as well as the existing legislative base and the established norms of entrepreneurship. The experience of determining the cost and cost accounting for the R&D implementation can be used in Russian practice when assessing R&D works on the State assignment.


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