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Improving the receivables and payables internal control management

Sungatullina L.B. Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation ( Lilia_sungat@mail.ru )

Khanova L.I. Institute of Management, Economics and Finance of Kazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation ( khanova.1995@mail.ru )

Journal: International Accounting, #12, 2019

Subject This article examines the methods of internal control management of the organization's main forms of indebtedness.
Objectives The article aims to explore modern technologies in the process of improving the arrangement and management of internal control of receivables and payables, as well as explore the key characteristics of this process.
Methods For the study, we used the methods of analysis and synthesis, induction and deduction, comparison, logical and system-based reasoning.
Results The article presents a methodology for assessing the integrity and fairness of counterparties, developed on the basis of special tools. For operational and high-quality control of the movement of receivables and payables, the article offers original forms of management accounting.
Conclusions and Relevance The article concludes that the improvement of the system of internal control of receivables and payables should be focused on the formation of comprehensive information on the status of settlements and obligations of the organization. Information generated through internal controls should meet the needs of all stakeholders and provide a basis for developing and making informed decisions to avoid negative consequences for the entity's economic activity. The results of the study can be applied in the practical activities of economic actors in the development of measures to organize internal control of receivables and payables.


International models of risk management: A potential for use and the results

Agarkov G.A. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Sverdlovsk Oblast, Russian Federation ( g.a.agarkov@urfu.ru )

Bessonov D.A. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Sverdlovsk Oblast, Russian Federation ( d.ar.bessonov@urfu.ru )

Sukhikh V.S. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Sverdlovsk Oblast, Russian Federation ( violetta-e@yandex.ru )

Khanova A.R. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Sverdlovsk Oblast, Russian Federation ( a.r.khanova@urfu.ru )

Yur'eva L.V. Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Sverdlovsk Oblast, Russian Federation ( lv_yurieva@mail.ru )

Journal: International Accounting, #13, 2016

Importance The negative event can be avoided and its effect can be cushioned, if the effective corporate system for risk management is built on the basis of generally accepted international principles. Therefore, it is necessary to analyze the existing global practices for their adaptation and application in Russia.
Objectives The research analyzes global risk management models and identifies how legal entities of the Russian Federation can apply them.
Methods Using a comparative analysis, we examined two international models of risk management, i.e. those of COSO and FERMA.
Results We identified classes of risks and built the risk management model on the basis of the FERMA risk classification model. The article proposes special concepts of risk management by combining the conceptual framework of the COSO and FERMA models. We devised a risk management model that any legal entity can use. Classes of risks are visualized for more convenience. The article also presents a FERMA model-based form to describe risks, and the map of risks that allows illustrating how the risk concentrate by the tolerance level.
Conclusions and Relevance Corporate risk management does not duplicate the existing management systems, but rather supplements them. Entities can use the data and model presented in the article to build the risk management system. The effective risk management helps to restrain risks and their impact in corporate operations, thus streamlining the development and avoiding negative events.


Factor models of return of bank operations in the financial market

Demil’khanova B.A. Chechen State University, Grozny, Chechnya, Russian Federation ( bella555@inbox.ru )

Journal: Economic Analysis: Theory and Practice, #28, 2014

The increasing demands on the Bank’s management, the implementation of which is within a clearly defined framework for the assessment of efficiency of Bank operations in the financial market, pointed to the need for informed choice of the most profitable activities of the Bank. The author proposes detailed factor models of analysis of Bank operations return in the financial market and forms identifying the most profitable ones.


An innovation-active industrial complex in the system of operations of the Bank of Russia on the open market

Demil'khanova B.A. Chechen State University, Grozny, Chechen Republic, Russian Federation ( bella555@inbox.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2016

Importance The development of modern industrial complexes, in many respects, is determined by volumes and conditions of their lending by banks regulated by the monetary policy of the Bank of Russia.
Objectives The study's objective is to assess the interrelation of the Bank of Russia operations in the open market and the volume of banks' lending to State non-financial organizations as an indicator of their innovative potential utilization and a factor of their innovative activity acceleration.
Methods I systematize and group approaches of various authors to the financial market structure and the place of the securities market in it. Based on the correlation analysis, I define the nature of interrelations in the credit policy of the Bank of Russia, as these interrelations influence the volumes of lending to enterprises operating in the industry (branches and complexes).
Results There is a correlation between the volumes of lending to non-financial State organizations by the Bank of Russia and credit institutions. It attests to the policy of credit potential accumulation, which is achieved through promoting investments in the government short-term bonds, federal loan bonds and the bonds of the Bank of Russia.
Conclusions The Bank of Russia should issue long-term bonds and encourage transactions therewith so as to enhance the role of Russian banks in project (innovative) lending to industrial enterprises that contributes to the increase in their innovative activity.


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