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Examination of financial accounting and taxation: maintenance, subject and purposes in contemporary economic

Sheshukova T.G. The Doctor of Economics, managing chair of the account, audit and the economic analysis, The Perm state university ( sheshukova@psu.ru )

Pashchenko T.V. assistant of department of accounting, audit and economic analysis, the Perm State University ( sheshukova@psu.ru )

Journal: Economic Analysis: Theory and Practice, #24, 2010

The article tells about concept and contents of forensic accounting. It exposes the basic moments of accounting research. The main idea of article is to compare financial accounting and accounting for taxation and to detach examination of financial accounting and taxation as different.


The comparative analysis of tax and budgetary accounts

Sheshukova T.G. The Doctor of Economics, managing chair of the account, audit and the economic analysis, The Perm state university ( sheshukova@psu.ru )

Razuvaeva K.V. The teacher of chair of the account, audit and the economic analysis, The Perm state university ( 8-909-100-94-53 )

Journal: Economic Analysis: Theory and Practice, #30, 2009

The article covers the problems in the field of tax and budget calculation. The preconditions of calculation systems origin are viewed. This field of Russian legislation is analyzed. Besides the criteria of budget and tax calculation comparison are formulated and theoretic aspects of interaction are considered.


Estimation audit of accounting policies for the taxation purposes

Sheshukova T.G. doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training Perm State University ( 8-342-23-96-254 )

Orlov D.V. graduate student of the Department of Accounting, Audit and Economic analysis The Perm State University ( sheshukova@psu.ru )

Journal: Economic Analysis: Theory and Practice, #12, 2010

The necessity of inclusion tax audit procedures in financial statement audit is presented in this article. Here are defined the purpose, major tasks, organizational, technical and methodological aspects for audit of accounting policy for the taxation purposes.


Formation of scientific-methodical bases of ranking for assessing innovation national research universities

Sheshukova .G. Doctor of Economic Sciences, Professor, Head of department "Accounting, Auditing and Economic Analysis", the Perm State National Research University ( sheshukova@ psu.ru )

Sergeeva N.V. Graduate Student of department "Economics and Enterprise Management", the Perm State National Research University ( SNV@ pstu.ru )

Journal: Economic Analysis: Theory and Practice, #47, 2012

The analysis of the best international methodologies and key parameters of ranging is carried out. The main components of assessment methodology of innovation of national research universities are defined. The methodology of positive participation of the Russian universities in global ratings is developed


Creation of a system of indicators to measure the effectiveness of scientific activity of national research universities

Sheshukova .G. Doctor of Economic sciences, professor, head of department Accounting, Auditing, and Economic analysis, Perm State National Research University ( sheshukova@psu.ru )

Sergeeva N.V. graduate student of chair of economics and management at the enterprise, Perm State National Research University ( SNV@pstu.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2012

The rating methodology of evaluation of scientific activity to determine the intense activities of units of national research universities is considered in the article. The need to introduce additional criteria to create a full system of indicators of efficiency of scientific activity of university is proved.


Features of the account of export operations in the conditions of adaptation to the international standards of the account and the financial reporting at the industrial enterprise

Sheshukova T.G. Doctor of Economics, professor, head of department Accounting, Audit and Economic Analysis, Perm State National Research University ( sheshukova@psu.ru )

Rybalko O.A. Doctor of Economics, head of department Accounting, Audit and Economic Analysis, Perm State National Research University ( rubalkohome@yandex.ru )

Journal: International Accounting, #9, 2012

Features and essence of export operation are considered in the article. Influence of export activity on the organization of the account of actives, obligations, incomes and the expenses which are growing out of this activity is defined. Stages of the organization of the account of export operation in the conditions of adaptation to the international standards of the account and the financial reporting are allocated and characterized at the industrial enterprise.


Public procurement system: A concept and the impact on the economy

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation ( sheshukova@psu.ru )

Journal: International Accounting, #5, 2018

Subject This article deals with the concept, functions and influence of public procurement on the national economy of Russia.
Methods For the study, I used the methods of comparative and statistical analyses, induction and deduction.
Results The article describes the content of the term Public Procurement and determines the directions of influence of government purchases on the national economy of Russia.
Conclusions Public procurement is a backbone element of the market mechanism actively influencing the economy in the aspect of protecting the domestic market, supporting small enterprises, and stimulating the demand for modern products. Clarification of the essence and functions of public procurement improves the content of this concept, which contributes to the increase of scientific knowledge.


Problems of management accounting at enterprises of electro-technical industry

Sheshukova T.G. Doctor of Economics, Professor, Head of Department Accounting, Audit and Economic Analysis, the Perm State National Research University ( sheshukova@psu.ru )

Mykhina E.R. Graduate Student, Department Economics and Enterprise Management, the Perm State National Polytechnic University ( scancens@rambler.ru )

Journal: International Accounting, #12, 2013

High level of the competition, existence of diverse operational segments, seasonal fluctuations of demand influence on organization of management accounting and analysis of all indicators of financial and economic activity. The article discusses the basic technical and economic special features of the electro technical industry .The tasks which the system of management accounting must solve are revealed. The preconditions necessary for creation of system of management accounting are defined. The information arrays model of management accounting at the enterprises is developed. This model allows investigating management accounting, the accounting control and budgeting in their intercommunication.


The development of cost management in accounting of aircraft engineering enterprises

Sheshukova T.G. Perm State National Research University, Perm, Russian Federation ( sheshukova@psu.ru )

Erokhin V.N. Perm State National Research University, Perm, Russian Federation ( erokhin95@yandex.ru )

Journal: International Accounting, #2, 2019

Subject The article reviews the various cost accounting methods used at aircraft engineering enterprises.
Objectives The research describes the issue of cost accounting in aircraft engineering enterprises, illustrating the specific case and provides recommendations for resolving the issue.
Methods The research is based on methods of logic, expert analysis, methods of monographs.
Results We indicate positive and negative aspects of various cost accounting methods used in aircraft industry. The article spotlights those difficulties which the enterprises face in choosing the appropriate method. We provide our recommendations based on various internal documents of aircraft engineering enterprises.
Conclusions and Relevance The proposed solutions would be advisable for top management of large enterprises to make appropriate managerial decisions and choose a cost accounting method.


Outsourcing of accounting functions: An analysis of the modern market, and the legal and regulatory framework

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation ( sheshukova@psu.ru )

Petrov A.A. Perm State National Research University (PSU), Perm, Russian Federation ( alexey_nero@mail.ru )

Journal: International Accounting, #7, 2019

Subject This article deals with the issues of regulation of accounting functions at the level of legislation, analyzes the market of these services, and considers a legal and regulatory regime option for this kind of outsourcing.
Objectives The article aims to conduct a comprehensive analysis of the market for outsourcing of accounting functions in the Perm Krai to determine the need for regulation of accounting functions outsourcing.
Methods For the study, we used the methods of interpretation and function analyses, comparison, generalization, and classification. The scientific literature and electronic educational resources of leading outsourcing scholars are the theoretical basis of this study.
Results The article offers an original version of a legal and regulatory regime for the outsourcing of accounting functions.
Conclusions Having analyzed the market for outsourcing of accounting functions, we come to the conclusion that there is a need for regulation in this area.


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