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Control over income and expenses of regulated organizations in heat supply

Vorob'eva E.A. Committee on Tariffs and Prices for Kursk Oblast, Kursk, Russian Federation ( evg-vorobeva@yandex.ru )

Fedorchenko T.A. Financial University under Government of Russian Federation, Kursk Branch, Kursk, Russian Federation ( tat-121072@yandex.ru )

Fedorchenko O.I. Financial University under Government of Russian Federation, Kursk Branch, Kursk, Russian Federation ( oleg16066708@yandex.ru )

Journal: National Interests: Priorities and Security, #5, 2019

Subject The article reviews income and expenses of regulated organizations in the heat supply sector, focusing on the technique for examining the reliability of the information submitted for controlling procedures.
Objectives The research aims to improve the technique for analyzing the reliability of the information submitted by a regulated organization.
Methods The research combines methods and principles of scientific cognition and research, methods of mathematical matrix modeling.
Results We propose an adaptive approach to conducting the governmental examination of regulated heat suppliers by using tools of governmental accounting and economic checks in tariff regulation. The article presents invariant matrix-based mathematical models to analyze the reliability of the information submitted by a regulated organization.
Conclusions and Relevance There is a cause-and-effect relationship among the majority of analyzable indicators of regulated organizations. It stems from homogeneous production (electricity and heat) or services they render (transmission, distribution), double-entry principle underlying the accounting practice. Considering the misstatement motivation and methods to substantiate non-production costs, it is possible to set a comprehensive misstatement detection model. The resultant model will strengthen controlling functions of executive bodies in tariff regulation. The proposed matrix-based modeling is easily adaptable to operational distinctions of any entity.


Features of formation of accounting policies with a view of taxation in non-state educational institutions

Fedorchenko T.A. Lecturer of department "Accounting and Economical Activities Analysis", the Financial University under the Government of Russian Federation, Kursk branch ( tat-121072@yandex.ru )

Journal: International Accounting, #24, 2012

The account in non-state educational institutions has the features caused by the legislation, and also specifics of rendered services. In the article the questions of taxation of activity of non-state educational institutions are considered. The special attention is given to a role of accounting policies for the taxation, allowing to reach optimization of tax payments and the organization of tax accounting


Organizational-legal and economic features of functioning of nonstate educational institutions

Fedorchenko T.A. Teacher of department of accounting and the economic activities analysis, Branch of the All-Russia correspondence financial and economic institute, Kursk ( tat-121072@yandex.ru )

Journal: International Accounting, #38, 2011

Accounting in nonstate educational institutions has features which are caused by the legislation and specificity of services. In article questions of legislative and standard regulation of activity of nonstate educational institutions are considered. The special attention is given features of the account in nonstate educational institutions, and also a role of the registration policy, allowing to open organizational-legal and economic problems of functioning of establishments.


Organization of cost accounting and cost prices of services sphere of education

Fedorchenko T.A. Lecturer of department “Account and Analysis of Economical Activity”, the Financial University under the Government of the Russian Federation, Kursk branch ( tat-121072@yandex.ru )

Journal: International Accounting, #5, 2013

For conducting educational process at the modern highly technological level activity of non-state educational institutions demands certain expenses, competent management with which will allow to work effectively, to reveal and rationally use the internal reserves of establishment. Specifics of activity of non-state educational institutions cause the features of the organization of accounting and formation of accounting policies.


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