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Principles of risk-oriented management accounting

Sitnikova S.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( )

Journal: International Accounting, #4, 2018

Importance The article discusses issues of risk-oriented management accounting and application of global and general accounting principles for setting up the accounting system. I also determine specific principles inherent in risk-oriented management accounting.
Objectives I determine the composition and content of principles of risk-oriented management accounting in accordance with its substance and content.
Methods The article analyzes and generalizes various views on general and specific principles of management accounting using comprehensive and systems approaches.
Results I identify the body of specific principles for the risk-oriented management accounting system in order to interpret their meaning. Based on the substance and content of risk-oriented management accounting, I additionally propose specific principles, which should underlie the said system.
Conclusions and Relevance It is necessary to set up the system of risk-oriented management accounting on the basis of specific principles proposed and substantiated in this article, conduct further studies into the theory and process of management accounting and develop accounting and analytical tools in business environment. The findings may prove useful for studies into the theory and process of management accounting and determining its further development paths.

Measurement of Research & Development results

Sitnikova V.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( )

Journal: Financial Analytics: Science and Experience, #1, 2017

Importance The article investigates the issue of evaluating R&D results in accounting and financial reporting. Whereas regulatory documents fail to set forth unambiguous standards, it is very important for entities to measure these items.
Objectives The research scrutinizes various reasons for determining the most appropriate method to measure R&D results for accounting purposes and disclose them respectively in financial statements.
Methods Analyzing and comparing requirements of regulatory documents, I unveil approaches to measuring R&D that exist in accounting practices, and prospects of such measurements.
Results I substantiate the need to apply a common approach to corporate assets measurement by improving the regulatory system of rates and generating reliable information on R&D results.
Conclusions and Relevance I conclude that in the current circumstances R&D results should be assessed by total costs incurred to perform those R&D before laws-makers find a solution to regulatory improvements that would set up uniform approaches to recognition of various items for accounting purposes. Capitalization of costs is considered a promising option at the R&D stage only, which will be very frequent due to changing regulatory requirements. The article will prove useful for accounting specialists in taking more reasonable decisions on a certain approach to R&D measurements.

Issues of accounting for capital surplus

Sitnikova V.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( )

Journal: International Accounting, #5, 2019

Subject The article discusses some issues of accounting for capital surplus, which are interesting from theoretical and practical perspectives.
Objectives The research investigates reasons to determine whether it is possible to account for certain facts of business performance in Account 83, Capital Surplus, and keep accounting records corroborating the facts. I also select the single approach to recognizing business performance facts about accounting for capital surplus.
Methods Analyzing and comparing regulatory documents, I identify what issues exist in accounting for capital surplus, and outline strategies for resolving them.
Results To establish the single approach to recognizing capital surplus in the accounting system concerning certain facts of business performance, it is reasonable to clarify the solutions by supplementing clauses of regulatory documents.
Conclusions and Relevance I conclude whether it is possible to earmark certain amounts of capital surplus for its increase, distribution among shareholders and cover losses. The single approach should be in place to recognize business performance facts in Account 83 in line with the nature of regulatory provisions and need to supplement them in order to resolve issues of capital surplus accounting. The findings may prove useful for accounting specialists to make more informed decisions on a specific accounting approach to Account 83, Capital Surplus.

The "balanced" approach in accounting for the disposal of fix assets

Sitnikova V.A. The Financial University under the Government of the Russian Federation ( Moscow, Russia )

Journal: International Accounting, #46, 2014

Subject, theme, goal. The article is devoted to the accounting for income and expenses from disposal of fixed assets. Questions of application of alternative accounting are very important for organizations in the absence of clear guidelines on accounting this kind of operations. Reasons are presented in order to identify the most appropriate method of recording transactions.
     Methods. Accounting treatments for income and expenses related to the operations of accounting of fixed assets with retirements for various reasons are disclosed through analysis and comparison of requirements of normative documents. The perspectives for the reflection of operations on the accounts regarding to the content of the draft regulations on accounting "Profits of organization" are considered.
     The results of the work. The author payed attention TO On factors that influence the experts' position in choosing the most appropriate ways of reflecting on disposal of fixed assets. The selected method of accounting is reflected in the accounting policies. The reasonable accounting approach to this kind of operations is necessary to improve organizational level of accounting in commercial organizations.
     The application of results. The article materials will be useful for specialists in accounting to make more informed decisions about the specific version of the accounting for the disposal of property, plant and equipment, fully complies with the requirements of normative documents.
     The conclusions. This review had led to the conclusion that in those conditions there is the feasibility of application the traditional way of accounting for asset retirement, which involves reflection on the account 91 "Other income and expense" of all amounts of income and expenses arising in connection with the retirement of the object, but not their net value. The "balanced" approach is considered as perspective variant, which will be widely used under the influence of changing requirements of normative documents.

Behavioral approach in accounting: foreign experience

Sitnikova N.V. Assistant of department "Accounting", the St-Petersburg State of Trade and Economics University ( )

Journal: International Accounting, #40, 2012

Now there are various interdisciplinary approaches to the accounting research, one of them is the behavioral approach. The behavioral approach is not adequately addressed due to a variety of factors. In the article the contribution of known foreign scientists to formation and development of a behavioral approach to accounting is considered, the prospects of development of this direction in the Russian accounting are estimated.

Organizational changes in the provision of banking services

Sitnikova E.V. Senior lecturer of department "Finance and Credit", North-Caucasian State Technical University ( )

Journal: Finance and Credit, #20, 2012

In the article it is noted that under the contemporary conditions of jar they entirely realized the need of increasing the loyalty of clients, establishment of long-term partner relations with the users of bank services. The solution of these tasks demands from the credit organizations of development of the marketing policy meeting preferences and requirements of target groups of served and potential clients. Search of effective economic tools, technologies and directions of increase of competitiveness of services is actual for commercial banks.

Credit resources in the tasks of modernization of the national economy

Kolmykova T.S. Southwest State University, Kursk, Russian Federation ( )

Sitnikova E.V. Southwest State University, Kursk, Russian Federation ( )

Tret'yakova I.N. Southwest State University, Kursk, Russian Federation ( )

Journal: Finance and Credit, #14, 2015

Importance Centralized resource reallocation helped keep in balance the Russian industrial system, which consists of hundreds of thousands of highly specialized companies. Abrupt transition to the market economy caused considerable difficulties that were aggravating up until the middle of 1999. Since the 2000s, the Russian economy has faced a revival, and basic macroeconomic indicators have recovered. However, despite active measures taken at various management levels, there are various factors hindering the development of the industrial sector. Therefore, we believe it is urgent to investigate the main trends and prospects for the industrial sector development, and to substantiate recommendations for improving its functionality in the current economic environment.
     Objectives The purpose of the paper is to study the role of lending in solving the tasks of the national economy modernization and to identify the main development trends of the industrial sector.
     Methods Using statistical techniques, we analyzed production indices by major economic activities of the Russian Federation, determined the structure of sources of financing investments in fixed assets, and studied the dynamics of lending by the types of economic activities.
     Results We considered the main indicators of economic development of the Russian Federation. We also analyzed the dynamics of issued loans broken down by economic activities and certain areas of the use of funds for the period of 2009-2012. The paper includes an assessment of the industrial production index behavior with a detailed analysis of the volume of all types of industrial production in Russia.
     Conclusions and Relevance We conclude that the lack of an effective national industrial and research and development base prevents innovation, as well as the transformation of innovation into products that are in demand in the world market. Therefore, a solution to these problems requires a comprehensive approach to the management of technological and structural changes of the industrial complex.

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