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Problems of asset recognition on fair value

Pronyaeva L.I. candidate of economic science, The Oryol State Agrarian University ( pli.dom@mail.ru )

Journal: International Accounting, #4, 2010

Application problems of the model of asset recognition on fair value in national accounting system, its advantages and disadvantages in the period of steady and recessionary economy are considered in the article. Key criteria for determination of asset fair value are carried out and analyzed. Analysis of fair value application in modern bookkeeping enables to simulate order of its formation and find out main characteristics of asset recognition on fair value.


The analysis of efficiency of innovatively - investment activity in the course of fixed capital reproduction

Pronyaeva L.I. candidate of economic sciences, head of the chair accounting and auditing, Orel state agrarian university ( pli.dom@mail.ru )

Journal: Economic Analysis: Theory and Practice, #41, 2010

In article directions of development of methodical bases of the analysis of investments in fixed capital reproduction, with accent on the analysis of innovatively - investment activity are considered. The technique of the analysis of efficiency of innovatively - investment activity is offered, receptions of formation of the information for all-round studying of tendencies of creation and use of a fixed capital with a view of regulation of process of reproduction of a fixed capital on makro - meso- and mikro - economy levels are defined.


The operational analyses strategy within the management account in hothouse households

Minyaicheva A.V. senior teacher, The Oryol State Agrarian University ( priem3@orelsau.ru )

Pronyaeva L.I. candidate of economic science, The Oryol State Agrarian University ( pli.dom@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2010

The features influencing the efficiency of production in hothouse conditions are examined in the article. The enterprises’ condition of this particular industry in Russia and in Oryol region is analyzed. The strategy of operational analyses within the management accounts is suggested, the necessity and the importance of the expenses division into constant and direct are justified, the analysis of profit sensitivity, make - out is carried out. Due to the results of the operational analyses the ways to forecast the management decision making consequences are defined on the concrete example.


Biological assets: economic interpretation, evaluation, problem

Pronyaeva L.I. Doctor of Economic Sciences, Associate Professor, Department "Accounting and Auditing", the Orel State Agrarian University ( pli.dom@mail.ru )

Kruzhkova I.I. PhD in Economics, Associate Professor, Department "Accounting and Auditing", the Orel State Agrarian University ( glamour79@mail.ru )

Solodovnik A.I. PhD in Economics, Associate Professor, Department "Economic Theory and Law", the Orel State Agrarian University ( asolodovnikorelru@gmail.com )

Journal: International Accounting, #8, 2013

The development of market relations in the modern conditions in the agricultural sector of the economy suggests the need to create an effective system of management of agricultural organizations, which is inextricably linked with the proper organization of accounting. It is recognized that accounting is aimed at providing basic information needs of both internal and external users of accounting information for the adoption and implementation of objective economic decisions. Therefore, the information specified in the present conditions must have certain properties and quality characteristics, which requires to make more active steps to reform the accounting in agriculture in accordance with generally recognized principles and requirements of International Financial Reporting Standards (IFRS).


Methodological aspects of integrated reporting generation in clusters

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( Pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( O-fedotenkova@yandex.ru )

Journal: International Accounting, #16, 2017

Importance The article considers methodological aspects of integrated reporting generation in clusters, which enables to provide interested users with information on cluster’s financial position, its economic performance, value creation processes on the short-term, mid-term, and long-term horizon.
Objectives The study aims to develop approaches to presentation of information on cluster performance and prospects for its operations, underpin opportunities of applying the integrated reporting in clusters, elaborate methodological aspects of integrated reporting generation to present the data on cluster activities to interested users.
Methods In the work, we employ monographic, abstract and logical methods, scientific generalization, graph techniques.
Results We substantiate the application of integrated reporting and present methodological aspects of its formation by clusters to support interested users with information on economic performance and prospects for functioning.
Conclusions and Relevance The developed approaches to preparation of integrated reporting by clusters may be used by interested users for making informed administrative, investment and other economic decisions.


Management of small business development in the region

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #6, 2019

Subject This article discusses the economic relations and institutional and managerial processes in the sphere of State regulation of small business development at the regional level.
Objectives The article aims to develop recommendations on improvement of the management system and strengthening of State influence in the sphere of small business development in the region.
Methods For the study, we used the economic and statistical methods, graphic and expert estimate techniques, and the literature review approach.
Results The article summarizes the experience of small business operations in foreign countries and assesses the developments of Russian economists dealing with small businesses and regional development. It defines the factors constraining the development of small business in the region and shows the main areas of its support by the State. To conduct a comprehensive assessment of small business development in the region, the article offers an original scorecard.
Conclusions Implementing the proposed recommendations will help assess the condition of small business and apply appropriate tools in the system of State management of small business development in regions.


Project management in the regional fruit and berry cluster development

Pronyaeva L.I. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( Pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of RANEPA, Orel, Russian Federation ( O-fedotenkova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #8, 2017

Subject The article discusses a target-oriented approach application in the management of a fruit and berry cluster to enhance the efficiency of its function and development.
Objectives The aim is to investigate the problem of improving the management system in the fruit and berry cluster, provide recommendations for a target-oriented approach application to cluster management and a program for the sectoral cluster development, using a management and coordination-based functional model.
Methods In the work, we employ monographic, economic and statistical, abstract and logical, scientific generalization, and graphical methods.
Results The paper underpins the application of a target-oriented approach to the fruit and berry cluster management in the Orel oblast, presents a structured program of its development. The content of the program is interlinked with the proposed model of a potential fruit and berry cluster and rests on calculations of the potential volume of the fruit market in the region.
Conclusions and Relevance The fruit and berry industry is the one that most notably depends on import. It stems from the fact that the industry has low investment attractiveness and is insufficiently supported by the State. We consider the offered target-oriented approach to the fruit and berry cluster management as an efficient tool enabling to devise an integrated program containing a goal and objectives of cluster development, stages, targets, resource base definition, internal processes regulation, and specific calculation of cluster performance.


Specific features of organizing the accounting and using the taxation systems at peasant farms

Pronyaeva L.I. Russian Presidential Academy of National Economy and Public Administration, Orel Branch, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Orel State Agrarian University, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International Accounting, #32, 2015

Subject Peasant farms, being small businesses, are equitable entities of agribusiness. They produce 10% of agricultural products. Therefore, considering the organization of accounting and taxation for this category of economic entities is important for both the production development and budget formation at various levels.
     Objectives The core objective of the study is to solve the problems related to maintaining accounting records, and choosing and optimizing the taxation systems by farms.
     Methods Based on monographic, analytical methods and the comparison technique, we assess country farms as a sector of land economies, and substantiate the optimal system of taxation applied by these entities.
     Results The main result of the study is a comparative assessment of the forms of organization and maintenance of accounting records, which farms may choose, given the size, scale, and specific features of agricultural production. This will allow them to choose the best approaches to generating the information flows to manage their operations. The developed recommendations on tax burden optimization will help increase the efficiency of agricultural production and mitigate entrepreneurial risks.
     Conclusions The research focuses on increasing the efficiency of farm functioning on the basis of the offered approaches to organizing the accounting information for management purposes and recommendations on choosing the taxation system that will enable to increase the synergetic effect of the management system of these economic entities.


Development of inter-organization strategic accounting in clusters

Pronyaeva L.I. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: International Accounting, #12, 2018

Subject The article discusses a set of theoretical and methodological issues of developing the inter-organization strategic accounting as a source of information for a tier-based system of cluster management, which underlies long-term decision making.
Objectives The research formulates the concept and organizational principles for inter-organization strategic accounting in clusters.
Methods The methodological framework includes monographic, abstraction-logic, graphic methods, and the method of scientific generalization.
Results We specified the substance of inter-organization strategic accounting, substantiated its concept and goal for creating the knowledge basis for the cluster development strategy to be formulated and satisfy the management’s needs in relevant information. The article also describes the specifics of inter-organization strategic accounting with respect to its operation within the integrated cluster and a system for managing information needs. We suggest setting up a three-tiered system for inter-organization strategic accounting, which channels relevant information to the management so that they could outline the overall strategy in line with business partners’ interests. The article presents a set of inter-organization strategic accounting indicators, determines respective tools and general and partial approaches.
Conclusions and Relevance We solve issues relating to the development of inter-organization strategic accounting in clusters. The findings can be employed in economic and accounting disciplines and serve for the theoretical interpretation of accounting issues in clusters so that they could be used in various sectors.


Identification of threats and evaluation of the economic security of an agricultural company

Pronyaeva L.I. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, Orel, Russian Federation ( pli.dom@mail.ru )

Fedotenkova O.A. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration, Orel, Russian Federation ( o-fedotenkova@yandex.ru )

Journal: National Interests: Priorities and Security, #8, 2018

Importance The research surveys issues of eliminating economic security threats to agricultural companies to protect their financial and economic interests through effective managerial solutions.
Objectives We improve risk management approaches by identifying economic threats and evaluating the current level of economic security. The process is based on the technique tailored to agricultural business.
Methods The research involves monographic, abstraction-logic, graphic methods and method of scientific generalization.
Results We specify the substance of corporate economic security by giving a more nuanced definition of its priority goal, i.e. elimination of the adverse effect of hazardous factors and threats. We substantiate that agricultural production is influenced by many threats and business risks. The article sets out our own method to classify economic security threats to agricultural businesses, with three classification blocks standing out, i.e. general, business and specific (agricultural) threats. We also carve out an algorithm to prepare and implement managerial decisions on business risk management.
Conclusions and Relevance The article determines the algorithm to choose managerial activities for lowering the adverse effect of economic threats through a proposed set of indicators to evaluate the economic security of an agricultural entity and assess the integral index used in a point-based evaluation of corporate economic security.


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