DOI: 10.7256/2454-0765.2017.1.20003

Abstract: The subject of this research is the process of formation of the control environment of the unitary enterprise given the current legislation. The object of the research is a set of unitary enterprises of the Vladimir region. The author discovered that currently generated control environments of unitary enterprises are only visible contours that do not take into account the regulatory requirements of the current legislation. As a result, the internal control system of the unitary enterprise is insufficient, external auditors often conduct inspections formally and sometimes do not make them at all, and the owner does not pay particular attention to the activities of the unitary enterprise, giving the head a certain freedom of action, which ultimately leads to the loss of resources, unjustified outflow of funds and corrupted accounting (financial) statements. The research methodology is based on the dialectical research method that involves the study of economic relations and phenomena in the development and interconnection of the system and methods of systems and comparative analysis, analysis and synthesis techniques, and graphic simulation. The novelty of the research is caused by the fact that the control environment of activity of the unitary enterprise consists of three levels (elements): internal control, external control, and owner's control. It is also proved that the results of each element of control can be used for the benefit of each control environment level (internal control can be adjusted depending on the results of external control and owner's control information for external control can serve as material inspection of the owner and the internal controllers,  control of the owner can based on the data of the internal control of the unitary enterprise and external control by auditing firms). In addition, each component of the control environment has an impact on the activity of the unitary enterprise and ensures the effectiveness of its activities in view of the legislative reform through achieving its goals and objectives. 

DOI: 10.7256/2454-0684.2016.5.13287

Abstract: This article examines and analyzes the role and place of the electric power industry organizations in formation of the gross regional product (GRP) of Vladimir Oblast. For the assessment of contribution made by the power energy plants into the GRP of the region, the authors conduct a structural analysis of GRP and revise its dynamics over the last 15 years. Considering that Vladimir Oblast is an energy deficient region (it is justified by the absence of large generating power stations), the electric power plants however, are regarded as a factor in sustainable development of the region. During the course of this research, the authors determined that electric energy is an important factor of the main socioeconomic processes in the modern world: life support of the population and household consumption, production of goods and services, environmental protection, and national security. In this regard, the role of this industry in Vladimir Oblast is not sizable, but nevertheless, the portion of this industry on the GRP is higher than an average index across Russian Federation. The authors also conclude that the stable functionality of electric power plants produces substantial impact upon the functionality of other industries in Vladimir Oblast, and acts as a factor in sustainable development of the region’s economy.

DOI: 10.7256/2454-0765.2016.4.18733

Abstract: The subject of the present research is the analysis of the accounting system from the piont of view of the logistics theory. The object of the research is the flow of financial information. The authors found that the accounting system can be regarded as a registration-information field generating flows of financial information which comprise information logistics. Thus, under the flow of financial information, according to the authors, it refers to the flow of information about accounting objects from the initial accounting position (balance account) to reflect them in the accounting (financial) statements. The research methodology is based on the dialectical method and involves the study of economic relations and phenomena in terms of their development and system relations and methods of comparative analysis, economic and mathematical research of data, methods of synthesis, graphical modeling, methodology of the theory of statistics and mathematics. The novelty of the study is caused by the fact that financial information flows can be classified as filled and empty which allows to identify them with regard to the completeness and reliability of the resulting information. It is also proved that the information and accounting field of the accounting system is structurally possible to present three levels. At the same time between the levels, there are objective connections (flows of information) providing the content of information at higher levels. 

DOI: 10.7256/2454-0765.2016.2.17791

Abstract: The subject of the study is a set of factors that influence the formation of reliable information in order to accommodate the interests of users of accounting (financial) statements at unitary enterprises. The object of the study is economic entities, i.e. unitary enterprises, which use the property of the owner on the right of business (operational control) to achieve its goals. The author examines the features of formation of property of unitary enterprises and the possibility of withdrawal of part of the profit from its use. It was established that these features imply a reasonable and balanced approach to withdrawal of the profit from the use of the property by concerned users who have a financial interest formed on the basis of accounting (financial) statements. The research methodology is based on the dialectical method and involves the study of economic relations and development of phenomena and relationships, methods of systems and comparative analysis, economic-mathematical analysis of data, methods of synthesis, graphical modeling, methodology, theory, statistics and mathematics. The special contribution made by the author of the study is the finding that the hasty decision of the owner and leadership may cause damage to the activities of the unitary enterprise. In this situation, the solution may be the formation of the accounting (financial) statements of unitary enterprises aimed at ensuring the principle of neutrality of information, that is, it must satisfy the interests of all users, not just those who have a direct financial interest.

DOI: 10.7256/2454-0765.2016.1.17710

Abstract: The article discusses and analyzes the qualifications of the acquired entity for its energy production and economic activity. It is established that, as a rule, in practice, purchased energy (electricity, heat, gas, etc.) are classified as services, making them a one-time recognition as an expense on ordinary activities for the acts of services rendered. At the same time, the current legislation suggests that energy is a commodity and that they are organizations of inventories. The research methodology is based on the dialectical method of cognition involves the study of economic relations and the development of phenomena and relationships, methods of system and comparative analysis, economic-mathematical analysis of data, methods of synthesis, graphical modeling, methodology, theory, statistics and mathematics. The analysis found that the energy of the acquired entity are of inventories rather than services. However, when energy qualification as inventory is necessary to consider that they are due to the technological features it can not be capitalized to the warehouse. However, the design of the primary registration documentation must be such as to account for inventories to nullify the risks of the value-added tax and corporate income tax.

DOI: 10.7256/2454-065X.2014.10.12491

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DOI: 10.7256/2454-065X.2014.8.12382

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DOI: 10.7256/2454-065X.2014.7.12342

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DOI: 10.7256/2454-0668.2014.1.9426

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DOI: 10.7256/2454-065X.2013.12.10465

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DOI: 10.7256/2454-065X.2013.9.9002

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DOI: 10.7256/2454-065X.2013.7.9134

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DOI: 10.7256/2454-065X.2013.6.8942

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DOI: 10.7256/2454-0668.2013.4.9070

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DOI: 10.7256/2454-0668.2013.3.7746

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DOI: 10.7256/2454-065X.2013.2.7313

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DOI: 10.7256/2454-065X.2013.1.7130

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