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Analysis of budget implementation of an industrial enterprise in the management accounting

Osipov V.I. Doctor of Economics, professor of department “Accounting and Audit”, National Research Mordovia State University named after NP Ogarev ( v.i.osipov@econom.mrsu.ru )

Journal: Economic Analysis: Theory and Practice, #11, 2012

The role of the analysis of performance of the budget in management of activity of the industrial enterprise is opened. The order of carrying out of the analysis of performance of the budget is defined. The technique of revealing of deviations from target profit under static and flexible budgets is considered. The analysis of influence of separate factors on plan performance on profit is carried out. The basic directions of development of the economic analysis in system of the administrative account are planned.


Analysis of budget implementation of an industrial enterprise in the management accounting

Osipov V. I. Doctor of Economics, professor of department "Accounting and Audit", Mordovia State University named afterN.P. Ogarev - National Research University ( v.i.osipov@econom.mrsu.ru )

Journal: International Accounting, #19, 2012

The role of the analysis of performance of the budget in management of activity of the industrial enterprise is opened. The order of carrying out of the analysis of performance of the budget is defined. The technique of revealing of deviations from target profit under static and flexible budgets is considered. The analysis of influence of separate factors on plan performance on profit is carried out. The basic directions of development of the economic analysis in system of the administrative account are planned.


Accountancy among other academic disciplines: Discourse of the late 19th – early 20th centuries

Osipov M.A. Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation ( osipov@finec.ru )

L'vova I.N. Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation ( irinalvova@list.ru )

Journal: International Accounting, #11, 2018

Subject The article studies the teaching practice of accountancy in tuition-based schools and departments of non-classical secondary schools in the late 19th through early 20th centuries.
Objectives We search for cross-disciplinary ties of accountancy and political economy, statistics, mathematics.
Methods The methodological framework is based on historical analysis of the evolution of accountancy as an academic discipline. The research draws upon general methods of cognition, such as analysis, synthesis, substantiation of the cause-and-effect relationship, observation, comparison, generalization, interpretation, etc.
Results We interpreted the subject, method and functions of accounting from perspectives of relevant scientific knowledge. The article also reviews various ideas of subjects and reveals contribution of renowned scholars into the creation of economic science, its statistical and mathematical principles. We demonstrate how accountancy became an academic and scientific discipline, though it used to be just a practice. The article unfolds the formation of related academic and scientific disciplines in retrospect and significantly supplements the existing knowledge of their substance.
Conclusions In the late 19th through early 20th centuries, accountancy sprang as an academic discipline. Scholarly circles discuss cross-disciplinary ties in tuition-based and secondary vocational training. Ideas of this research and our arguments are still relevant. As a result of this research, we reassumed the discourse on the relationship of accountancy, political economy, statistics and mathematics. Various arguments open new opportunities for developing the scientific knowledge. They may also underlie the contemporary discourse on the substance and methods for teaching economic disciplines.


Alternative algorithm of financial leverage assessment

Osipov S.L. doctor of economy, professor of finance and credit department, Far Eastern academy for public administration ( osipovaes2006@rambler.ru )

Osipova E.S. doctor of economy, associate professor of economy and taxation department, Far Eastern academy for public administration ( osipovaes2006@rambler.ru )

Journal: Financial Analytics: Science and Experience, #15, 2011

This article is devoted to the economical analysis of the current errors by the assessment of the financial leverage effect. It is suggested other algorithm of its measuring.


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