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Current state and prospects of the coal mining on the example of the Kemerovo region

Lebedev V.I. Tuvinian Institute for the Exploration of Natural Resources of the Siberian Branch of the Russian Academy of Sciences, Kyzyl, Russian Federation ( vil@tikopr.sbras.ru )

Dabiev D.F. Tuvinian Institute for the Exploration of Natural Resources of the Siberian Branch of the Russian Academy of Sciences, Kyzyl, Russian Federation ( dabiev@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #25, 2014

In the article author analyze the aspects such as the Russian the coal industry organizational structure of coal mining enterprises, the use of transfer pricing in the coal industry, the coal mining complex impact on the regional economy and the environment, the safety of coal mining and other relevant issues. The author conclude that for further development of the coal industry must implement a series of measures aimed at fundamental changes in the field of industrial safety, encourage the development of public-private partnerships, development of small and medium-sized businesses in the coal industry, introducing advanced technology and innovative mining and coal processing, coal development clusters of deep processing of coal and associated gas production.


The future of accounting in terms of the prospects for improvement of planning

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #3, 2017

Importance The article studies the development trends in accounting.
Objectives The article aims to justify the development prospects of accounting, such as its absorption by planning, except for the primary observation.
Methods For the study, I used a dialectical approach and the logical and historical unity method.
Results I found that the absorption of accounting by planning is a natural process, the conditions for which were formed a hundred years ago, and the future result is a complete transformation of accounting into planning, except for the primary observation.
Conclusions Accounting is not interested in strategic integration of planning and accounting in society. This means that the merger of accounting and planning can be provided by the State only, and the theoretical basis for it should be developed by the economic theory. The results of this research can be used as a basis for further research on the rationale for merger of accounting and planning in the economy and in society, in general, and the formation of measures to ensure the conditions for such a merger.


Basic principles of the modern concept of accounting method

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #40, 2015

Subject The article addresses permanent imperfections of the concept of the accounting method and its reform strategy.
     Objectives The purpose of the research is to identify specific ways of improving the concept of the accounting method through practice.
     Methods The study rests on the results of my own fundamental research in the theory of management practice, namely, the developed foundations of the accounting method. I also apply the analogy method, the method from concrete to abstract, and the historical method.
     Results I developed an adequate structure of the accounting method that takes into account the elements of accounting activities at different levels and of management of several ranks. The paper defines the characteristics of basic elements of the accounting method – practice, and some other affiliated methods.
     Conclusions and Relevance The findings may be useful for formulating the concept of accounting method in the theoretical part of accounting courses, and serve as a basis for further development of the theory of the accounting method.


Prospects and opportunities of construction of a Tuva-Mongolian main road

Lebedev V.I. Tuvinian Institute for the Exploration of Natural Resources of the Siberian Branch of the Russian Academy of Sciences, Kyzyl, Russian Federation ( vil@tikopr.sbras.ru )

Dabiev D.F. Tuvinian Institute for the Exploration of Natural Resources of the Siberian Branch of the Russian Academy of Sciences, Kyzyl, Russian Federation ( dabiev@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2014

The article says that there is a considerable mineral resource potential in the Tuva Republic. However, one needs to make efforts to explore mineral resources and develop industry in this area because of backwardness of the transport infrastructure and inaccessibility of majority of the fields located in the mountain and taiga areas too remote from transport communications. The authors used a method of profit and regional approach by Sh. Sh. Baibusinov to determine the regional gross product's gain due to development of subsurface resources. This is necessary to evaluate an economic feasibility of construction of the Tuva-Mongolian high iron. Railroad construction through Tuva and Mongolia to China is one of the complex and interesting problems both from economic and geopolitical points of view.


The role of accounting data in management: Past, present and future

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #24, 2016

Importance The article addresses accounting improvement at enterprises.
Objectives The purpose of the research is to justify the refusal of generating the information in accounting that is unnecessary for management, amount of taxes determination and financial statements preparation purposes.
Methods The study employs the evolutionary approach and the method of logical and historical unity.
Results The findings show that an enterprise, unless it is prohibited by the regulator, can easily discontinue a separate accounting for VAT, permanent and timing differences, cost accounting for activities of its production units, without detriment to information supply for enterprise management and accounting purposes. The findings may be useful for improving the accounting at enterprises, enhancing the system of State regulation of accounting, and serve as a basis for further research in accounting optimization.
Conclusions and Relevance The practice, theory and the regulator of accounting sphere demonstrate unwillingness and reluctance to consider changes in the environment of enterprises that lead to changes in the need for accounting data on the part of enterprise management. The stability of cost has a direct influence on the needs of the latter for information about cost accounting, and is determined by a simultaneous impact of a number of factors.


Decentralization of the accounting process as a radical method for improving the corporate accounting practice

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #33, 2015

Importance The article focuses on paths of corporate accounting improvement to avoid double and concurrent processes.
     Objectives The research substantiates the need to decentralize the accounting process and leave the financial reporting process only; demonstrates that the accounting department duplicates accounting processes.
     Methods The research draws upon a systems approach, since the corporate accounting practice was regarded as a unity of all the components. Using the functional approach, I examined functions of the system components, while the process-based approach helped me identify optimization items represented with accounting processes. I also applied the methods of logic and historical unity.
     Results I elaborated a cost accounting system, which delegates primary accounting and summarizing of costs to departments, while the accounting department is responsible for control, supervision and preparation of financial statements in terms of cost recognition.
     Conclusions and Relevance The findings can be used to give classes of accounting as an alternative teaching approach. It also may prove useful as the basis for further research into decentralized cost accounting or the contemporary accounting concept in activities of the regulator.


The economic theory on the main cause of zero demand for accounting data and accounting analytics as part of the decision-making process

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #1, 2016

Importance The article discusses the improvement of accounting.
     Objectives The research explains the absence of demand for accounting data and accounting analytics as part of the decision-making process; illustrates how the accounting science addresses the absence of demand for accounting data by improving the accounting practice and complementing it with analytical data. I also review key parts of management, including the decision making process, and demonstrate that ideal ongoing observation and decision making processes help managers form their own information needed for management purposes and replacing operational and accounting data.
     Methods The research relies upon comprehensive and systems approaches.
     Results I prove that operational and financial accounting data and relevant analytical data meet zero demand since respective data are generated during observation of operational environment and corporate planning.
     Conclusions and Relevance Managers demonstrate some demand for accounting data due to weaknesses of the current observation and decision-making processes. The findings can be used to improve management accounting, optimize the accounting process, and to further study the relation of accounting and planned data as part of the management process.


'White spots' of the economic research methodology: The method of accounting science as an outcast of accounting theory

Lebedev K.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #8, 2017

Subject The article addresses the method of accounting science.
Objectives The aim of the study is to form an updated framework for the method of accounting science with regard to recent developments in the economic research methodology.
Methods The study rests on the method of incomplete analogy: to form the foundations of accounting science method, I used a model of the method of economic theory, management and accounting. The study also employs deduction techniques.
Results The findings show that the method of accounting science has three levels, i.e. philosophical, the level of general scientific methods and the level of specific methods. The method of accounting science at the level of specific methods consists of methods of information gathering and processing, methods of processes development, selection and assessment of integrated methods of research, and techniques of control over accounting science environment aimed at implementing efficient accounting processes. The paper also presents a brief description of major methods used in accounting science.
Conclusions An adequate theory of the method of accounting science can be formulated only as part of progress in the general theory of economic research methodology, which is developed in the economic theory being a fundamental economic science.


Grouping of accounts by purpose: substance and phenomenon

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #18, 2015

Importance This research focuses on grouping of accounts by purpose.
     Objectives The objective of the research is to fundamentally improve the grouping of accounts by purpose. To meet the objective, the following tasks should be solved: to provide clear description of 'the account purpose' in the grouping and point out the main groups and sub-groups in line with this indicator; to display the inadequacy of the conventional grouping approach by the purpose as described in accounting literature; to investigate reasons for significant weaknesses in the conventional grouping of accounts by purpose.
     Methods This research relies upon the methods of scientific abstraction, deduction, and logic and historical unity.
     Results I find out the substance of the purpose-based grouping of accounts, describe the main accounts, identify key technical reasons that raise the need in additional accounts to carry the same types of property, and trace the relevant groups and sub-groups of additional accounts.
     Conclusions and Relevance The proposed purpose-based grouping of accounts will considerably facilitate studying the accountancy for students, and make accounts, as prescribed in the Chart of Accounts, more understandable for users. It will also help better understand various accounting options for the same operational facts in developing accounting policies. This grouping may be used in the educational process and training in accounting, outlining items of the Chart of Accounts, and formulating specific Charts of Accounts for entities.


What direction the value and economic principle are moving in accounting activities

Lebedev K.N. Financial University under Government of Russian Federation, Moscow, Russian Federation ( KNLebedev@fa.ru )

Journal: International Accounting, #20, 2016

Subject The article addresses improvement of accounting at enterprises.
Objectives The purpose of the research is to prove the groundlessness of inclusion in the cost of acquired or manufactured assets of interest on loans obtained for relevant purposes, and costs of their procurement, delivery, etc., that are carried out by the company itself, and also the cost accounting of activities of production units of the enterprise.
Methods The study rests on the systems approach, as management of a company is considered as a totality of elements having different requirements in the cost reflection of the work of its subdivisions, and the method of logical and historical unity, as logical conclusions were confirmed by historical background.
Results The study found that interest on loans should be fully treated as losses of the enterprise, cost of procurement, delivery, etc. of assets that are carried out by the company itself should be considered as items of cost of goods, records in the accounts of auxiliary production units should reflect only costs, which are added at respective stages of production.
Conclusions and Relevance The principle of accounting activities development in accounting regulation and accounting science should be the economic principle stated by A. Smith. Its use implies forming these activities based on the information needs of users of accounting data, rather than on abstract representations. The findings may help improve accounting at enterprises, and serve as a basis for further research in excluding the complications of accounting work.


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