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Problems of accounting, auditing and taxation of investment in the form of capital investments in construction

Chaikovskaya L.A. Doctor of Economic sciences, head of department “Taxes and Taxation”, Russian Economic University named after G.V. Plekhanov

Journal: International Accounting, #1, 2012

This review is devoted to the problems of accounting and taxation of investments, based on materials of the round table devoted to the study of legal, accounting and tax aspects. Topic round-table was prompted by the situation in the construction of a need to streamline and improve the control over payment of taxes at investment in the form of capital investments.


Strategic cost management accounting in modern companies

Chaikovskaya L.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Chaik4@yandex.ru )

Filin S.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Filin.SA@rea.ru )

Journal: International Accounting, #3, 2019

Objectives This article aims to reveal and analyze the tendencies of transition of the companies, operating in the world market, to strategic cost and management accounting. The article also intends to justify the possibility of increasing the efficiency of companies in global competition through the introduction of strategic cost and management accounting in their activities.
Methods For the study, we used the methods of analysis, synthesis, and logical research based on a creative and information approach.
Results On the basis of the analysis of the revealed tendencies in development of modern managerial accounting, the article offers perspective directions on improvement of cost accounting to form more effective strategies of a company's development. It also proposes developed recommendations on implementation of strategic cost and management accounting in the reporting of companies.
Conclusions The article concludes that strategic cost accounting helps analyze the economic events of the environment related to the company, using a wide range of tools to perform its main tasks focused on the client base of the company and ensuring the development of new strategies for the company's development and improvement of performance.


The role of the cooperative sector in ensuring the innovative development and economic security of Russia

Filin S.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( safilin@mail.ru )

Chaikovskaya L.A. Plekhanov Russian University of Economics, Moscow, Russian Federation ( Chaik4@yandex.ru )

Journal: National Interests: Priorities and Security, #3, 2016

Importance The article discusses the improvement of the cooperative sector's performance in terms of import substitution during the EU and U.S. economic sanctions.
Objectives The research analyzes the role of the cooperative sector in ensuring the innovative development and import substitution in Russia and elaborates respective proposals for enhancing the cooperative sector's security.
Methods The research draws upon the methods of logic and historical research, analysis and synthesis; identifies opportunities of the cooperative sector for ensuring the innovative development and import substitution in Russia when they accede the innovative cluster.
Results We systematized prerequisites and conditions for origination and integration of various corporate forms into the cluster and relationships between advantages cooperatives may provide in small and middle-sized entities in the Russian entities, and cost effectiveness of such clusters. We outlined proposals to increase the efficiency of the cooperative sector in ensuring innovative development and economic security of Russia. The article also reviews the specifics of taxation of cooperatives and its members.
Conclusions and Relevance Currently, innovation clustering should become a common development trend and a general characteristics in the process of forming markets in the constituent entities of the Russian Federation. The article shows that the innovation clustering process relates to the originating market of program-based investment in innovative development as part of the cooperation between the State at the macro- and mesolevels, large financial capital, large, middle-sized and small innovative entities and cooperatives.


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