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Rationale for lines of development of retained earnings accounting (uncovered loss)

Sokolov A.A. Voronezh State University, Voronezh, Russian Federation ( sokolov_aa@nlmk.ru )

Zabrodin I.P. Voronezh State University, Voronezh, Russian Federation ( zabrodin@econ.vsu.ru )

Journal: International Accounting, #2, 2015

Importance The crisis in the domestic economy caused the growing importance of accounting for and reporting of own and borrowed sources of funding. The essential indicator of such funding is retained earnings (uncovered loss) of an economic entity, which increase should generate increments of readily obtainable assets of a corporation.
     Objectives The objective of the study is to perform critical evaluation of the accounting treatment of retained earnings (uncovered loss) of an economic entity.
     Methods We evaluated the existing accounting treatment of retained earnings (uncovered loss) of an economic entity by using the accounting methods.
     Results We analyzed the origin of solving the issues related to accounting for retained earnings (uncovered loss) at different stages of the Russian accounting reform. The article addresses the specifics of accounting treatment of retained earnings in terms of the concept of socio-economic development of Russia until 2020 and recommendations of the Ministry of Finance of the Russian Federation on generation and disclosure of information on innovation, modernization and environmental activities in accounting records and financial statements. The study includes the investigation of problems on relationship of retained earnings and assets of an economic entity. We identified some deficiencies of the accounting treatment of retained earnings (uncovered loss), which mainly include information overloading of the Retained Earnings (Uncovered Loss) account. We also offered uniquely designed versions of detailed processes of formation and use of retained earnings on accounts and in financial statements.
     Conclusions and Relevance We conclude that in the context of the need to improve the transparency of accounting and reporting of retained earnings (uncovered loss), the proposed accounting treatment will contribute to strengthening control over actually used profit (without regard to directions of its use), and improving information and analytical capacity of financial statements of an economic entity.


Substantiation of indicators of business processes efficiency in commercial organizations

Zabrodin I.P. PhD in Economics, senior lecturer of chair the accounting, Voronezh state university ( svetlichna@mail.ru )

Pavlov D.V. PhD in Economics, director of economics and finance, OJSC «Minudobreniya» ( Pavlov@minudo.ru )

Journal: Economic Analysis: Theory and Practice, #38, 2011

In the article problems of a substantiation of analytical indicators for an estimation of efficiency of business processes of the organization are given reason, rules of their selection are formulated and the list of absolute and relative indicators, the fullest of processes of manufacture reflecting efficiency, supply, sale and interrelations between them are offered.


Methodological approaches to the comparative analysis of tax competitiveness of regions

Zabrodin I.P. Voronezh State University (VSU), Voronezh, Russian Federation ( svetlichna@mail.ru )

Algazinov A.I. Gymnasium named after N.G. Basov, Voronezh, Russian Federation ( algazinovalexandr@gmail.com )

Journal: Economic Analysis: Theory and Practice, #10, 2019

Subject At present, tax competition is positioned as a factor that affects the development of a certain territory (country or region). However, it is rather understudied from the standpoint of techniques and methods of economic analysis.
Objectives The study aims to develop methodological stages of the analysis of tax competitiveness of regions, determine factors affecting their tax competitiveness, and substantiate the procedure for calculating the summarizing indicator, i.e. the level of tax competitiveness of the region and economic interpretation of obtained results.
Methods The study employs methods and techniques of economic and statistical analysis.
Results We proved that regional tax competition should be analyzed primarily in the context of regional and local taxes. Tax rates and benefits should be considered as factors affecting the level of tax competitiveness of the region. The analysis of tax competitiveness of a particular region should be performed in comparison with the selected base, for example, with a neighboring region. The study offers an algorithm for analyzing the level of tax competitiveness of the region. We tested it on the transport tax in the Voronezh Oblast, and compared with the neighboring Lipetsk Oblast.
Conclusions The offered algorithm enables to analyze tax competitiveness of the region and reveal strengths and weaknesses for each tax as compared to neighboring regions, and to determine real possibilities of increasing the level of tax competitiveness.


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