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Management accounting for activity of medical state (municipal) institutions: organizational approaches

Vakhrushina M.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vakhrushina@mail.ru )

Malinovskaya N.V. Peoples' Friendship University of Russia, Financial University under Government of Russian Federation, Moscow, Russian Federation ( nvmali@mail.ru )

Journal: International Accounting, #41, 2014

The presented material is a continuation and development of the ideas set out in the article by M.A. Vakhrushina "Problems and prospects for Russian management accounting development" (published in the journal "International accounting", no. 33, 2014). M.A. Vakhrushina expressed the idea about the need for creating a Russian self-regulatory organization, i.e. a management accounting institution. In the absence of such an institution, the Ministry of Economic and Social Development of the Russian Federation could undertake an organizational role in addressing urgent priorities, including developing approaches to management accounting arrangement in the institutions of the public sector, which is in the process of reform. The article explains the need to implement a system of management accounting in medical State (municipal) institutions to provide information support to management decision-making process and create a standard for arranging the management accounting system in medical State (municipal) institutions. The main purpose of the standard is to provide methodological support to such institutions with regard to establishing a system of management accounting. The article discusses the specifics of reforming medical State (municipal) institutions, presents the results of the analysis of international practice of funding and cost accounting of State medical organizations, and makes a conclusion about the need to implement a management accounting system in medical State (municipal) institutions. Based on the international practice the authors identify the components of management accounting in operations of medical State (municipal) institutions. They include collection and analysis of necessary data for management decision-making, proactive elaboration of recommendations that provide for different scenarios of development and reflect cause-and-effect relations between possible projects for strategy implementation and outcomes, presentation of recommendations on development that would enable to select the best management decision at all levels of government. The authors offer modern interpretation of management accounting, which corresponds to international development trends and identify the main subsystems of management accounting for medical State (municipal) institutions, namely, the subsystems of cost accounting and service cost calculation, financial and non-financial estimates of performance, operational and strategic budgets, management reporting and management control. The authors have formulated and substantiated possible tasks and stages of management accounting system implementation in medical State (municipal) institutions and described them. The authors also have offered a structure of standard for arranging the management accounting system in medical State (municipal) institutions.


Methodological principles of analysis of consolidated financial statements

Vakhrushina M.A. Doctor of Economic Sciences, Head of department "Accounting and Business Analysis", the Correspondence Financial and Economic Institute of Financial University under the Government of the Russian Federation ( vakhrushina@mail.ru )

Journal: Financial Analytics: Science and Experience, #38, 2012

The interested users in connection with emergence of groups of the interconnected companies as new object of management have a need for results of the analysis of the consolidated reporting.
     In the article the methodological features of the analysis of the consolidated financial statements on an example of group of the Russian confectionery companies are opened.


Methodological features of analysis of consolidated financial statements

Vakhrushina M.A. Doctor of Economic Sciences, Head of department "Accounting and Business Analysis", the Correspondence Financial and Economic Institute of Financial University under the Government of the Russian Federation ( vakhrushina@mail.ru )

Journal: International Accounting, #44, 2012

The interested users in connection with emergence of groups of the interconnected companies as new object of management have a need for results of the analysis of the consolidated reporting.
     In the article the methodological features of the analysis of the consolidated financial statements on an example of group of the Russian confectionery companies are revealed.


Disclosure of information on remunerations and social care benefits for employees in financial statements by public companies

Vakhrushina M.A. professor of chair Accounting and business analysis, The All-Russian Distance Institute of Finance and Economics, Moscow ( vakhrushina@mail.ru )

Journal: International Accounting, #20, 2011

The financial statements of public companies today must include a wide range of information, including details of a social nature. Members statements should be informed about the level of social responsibility of owners and managers of companies, in particular the degree of comfort conditions of the staff and submitted to it by social guarantees. Procedure for the disclosure of such information and requirements for its IFRS are disclosed in this article.


The accounting paradigm in global economy: Russia's problems and their solutions

Vakhrushina M.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( vakhrushina@mail.ru )

Journal: International Accounting, #25, 2014

The article questions the paradigm shift of external reporting on the activities of companies in a global economy. The author determines the role of management accounting in the preparation of reporting on the sustainable development and integrated reporting as their reliable information base. The paper identifies a number of problems, which will contribute to activating the development of management accounting in Russia, to increase the transparency of external reporting, which is published by the Russian organizations.


A management review of industrial enterprises: Organization and conducting

Vakhrushina .. doctor of economic sciences, professor, head of the Department of accounting and analysis of economic activity, All-Russian state distance learning institute of finance and economics ( Vakhrushina@mail.ru )

Samarina L.B. candidate of economic science, the senior instructor of the department of bookkeeping calculation, audit, statistics, All-Russian state distance learning institute of finance and economics, branch in Tula ( luda1sam@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #16, 2010

The effectiveness of management decisions many depends on the quality of information, one of the main suppliers of which is a management review. The authors developed a management analysis, which formed its information base in conjunction with the major stages of the production process, are institutional stages of management analysis.


Essence of the administrative activity analysis of the organization

Vakhrushina M.A. doctor of economics, the professor, chairman of department of bookkeeping calculation and accounting, All-Russian state distance learning institute of finance and economics ( Vakhrushina@mail.ru )

Samarina L.B. candidate of economic science, the senior instructor of the department of bookkeeping calculation, audit, statistics, All-Russian state distance learning institute of finance and economics, branch in Tula ( luda1sam@rambler.ru )

Journal: Economic Analysis: Theory and Practice, #14, 2010

The decision of problems of increase of a production efficiency and competitiveness of production is impossible without use of methods of the economic analysis. In the present work is attempted to establish essence of the administrative analysis, as one of kinds of the economic analysis is undertaken. Authors prove that fact that the administrative analysis represents the kind of the economic analysis which is based on the information, prepared mainly in system of the administrative account.


Contents and procedures for preparing of consolidated financial statements

Vakhrushina M.A. professor of chair Accounting and business analysis, The All-Russian Distance Institute of Finance and Economics, Moscow ( vakhrushina@mail.ru )

Journal: International Accounting, #13, 2011

After the adoption of the Federal Law On the Consolidated Financial Statements 208-FZ by the State Duma, the study of procedures for its preparation attains special importance to Russian companies. Groups of affiliated entities, forming a new unified management object, are obliged to prepare such statements. Given these groups of affiliated entities, interested users face the need to obtain consolidated data on their actual financial results and prospects. Such data can be only presented in consolidated financial statements.
     In this paper, methodological basis and procedures for preparation of consolidated financial statements are revealed, considering the requirements of actual International Financial Reporting Standards.


Contents and procedures for preparing of consolidated financial statements

Vakhrushina M.A. professor of chair Accounting and business analysis, The All-Russian Distance Institute of Finance and Economics, Moscow ( vakhrushina@mail.ru )

Journal: International Accounting, #15, 2011

After the adoption of the Federal Law On the Consolidated Financial Statements 208- by the State Duma, the study of procedures for its preparation attains special importance to Russian companies. Groups of affiliated entities, forming a new unified management object, are obliged to prepare such statements. Given these groups of affiliated entities, interested users face the need to obtain consolidated data on their actual financial results and prospects. Such data can be only presented in consolidated financial statements.
     In this paper, methodological basis and procedures for preparation of consolidated financial statements are revealed, considering the requirements of actual International Financial Reporting Standards.


Contents and procedures for preparing of consolidated financial statements

Vakhrushina M.A. professor of chair Accounting and business analysis, The All-Russian Distance Institute of Finance and Economics, Moscow ( vakhrushina@mail.ru )

Journal: International Accounting, #14, 2011

After the adoption of the Federal Law "On the Consolidated Financial Statements 208- by the State Duma, the study of procedures for its preparation attains special importance to russian companies. Groups of affiliated entities, forming a new unified management object, are obliged to prepare such statements. Given these groups of affiliated entities, interested users face the need to obtain consolidated data on their actual financial results and prospects. Such data can be only presented in consolidated financial statements.
     In this paper, methodological basis and procedures for preparation of consolidated financial statements are revealed, considering the requirements of actual International Financial Reporting Standards.


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