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Theoretical and Applied Economics
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MAIN PAGE > Journal "Theoretical and Applied Economics" > Rubric "Accounting and statistics"
Accounting and statistics
Sinkina O.N. - Particularities of Developing of the Audit Model for Supervising the Process of Grouping Business Entities pp. 1-12

DOI:
10.7256/2409-8647.2016.4.20450

Abstract: The object of the research is the developing of the audit model for supervising the process of grouping of a business entity that performs activities aimed at changing the size of business through integration. The subject of the research is the combination of theoretical and practical aspects of increasing the quality of the audit over integration processes. In her research Sinkina describes peculiarities of the legal regulation of audit activities over integration processes both in Russia and foreign states and defines audit methods to be applied at the stage of planning and making a decision about integration as well as the stage of performing the integration process. The author of the article describe issues to be paid attention during audit over integrating enterprises and offers her own model of the audit over integration at the stage before intergration and at the stage during integration. The methodological basis of the research involves fundamental provisions described in Russian and foreign researches. In the course of ther research Sinkina has used the systems approach as well as general and special resaerch methods such as abstraction, analysis and synthesis, induction and deduction, comparative analysis, grouping. Integration processes are associated with higher inherent risks and therefore considerable risks of accounting errors. In order to decrease these risks the author offers her own model of control over integration processes that implies methods and audit procedures related to integration processs and applied at the stage before integration or when integration is taking place. The scientific novelty of the research is caused by the following: 1. The authors summarizes the system of the legal regulation of audit activities over integration in Russia and foreign states. 2. The author describes audit methods to be applied at the stage of planning and decision making as well as at the stage when integration is taking place. 3. The author develops her own model of control over integration processes. 4. The author develops audit procedures related to integration processes that are applied at the stage before integration and at the stage during integration. 
Krasova E.V., Kolosyuk K.E., Derbush N.M. - Actual Problems of Accounting at Russia's Small Business Enterprises pp. 99-112

DOI:
10.25136/2409-8647.2017.2.23306

Abstract: The subject of the article is the problems of accounting at small business enterprises in Russia in relation to contemporary theoretical researches and changes in accounting laws. The object of the research is the accounting policy of small business enterprises operating in under conditions of incomplete and regularly changing information space in this area. The main scientific and practical problem of the article is a number of difficulties in accounting conducted by small enterprises and individual entrepreneurs. The purpose of the article is to raise the problems of accounting at  small business enterprises in Russia, to give their classification, and identify their causes and possible solutions. The methodological basis of the article is the general theses of modern accounting theory, the theory of taxes and budgets, the concept of priority development of small business in Russia applied through the system analysis. The authors substantiate the role and importance of small business in the development of Russian economy, and emphasize the need for a fast solution of problems related to accounting in small enterprises. The problems of terminology and conceptual apparatus, criteria for selecting the status of enterprise, advantages and disadvantages of Federal Law No. 402-FZ of 06.12.2011 «On Accounting» are considered from point of view of business. The problems of accounting and reporting by those economic entities that were previously exempted from accounting until 2013 were identified. The specifics of accounting for individual entrepreneurs are also considered, advantages of maintaining the usual form of accounting based on the double entry principle and advantages of shifting to international financial reporting standards are justified. The possibilities of automation in accounting for business transactions, the compliance of accounting and tax accounting data and some other issues have also become the subject of study in this article.
Gudkov A.A., Terekhova M.G., Dudina K.E. - Features of Сost Accounting and Construction of the Budgeting System at Plant Industry Enterprises pp. 144-163

DOI:
10.25136/2409-8647.2017.3.23926

Abstract: The subject of this research is problems of organization and accounting of costs of agricultural enterprises taken in the context of current research and developments in the area of accounting and analytical systems. The objects of the research are the system of cost accounting for the purpose of effective managerial decision-making and budgeting process in the face of economic uncertainty and entrepreneurial risk. The authors of the article also focus on consideration of the relevant and the most effective mechanisms of cost management for domestic agricultural enterprises. The methodological basis of the research involves the systems analysis that was used by the authors to investigate and describe the techniques of cost accounting and budgeting at agricultural enterprises. The authors have also used synthesis methods, logic modeling, and planning. The novelty of the research is caused by the fact that the authors offer a generalization of the modern theory of accounting, cost accounting and budgeting in the context of plant industry enterprises. In particular, the authors propose the following: the diagram information flows model of cost accounting of agricultural enterprises; models of cost accounting for the purpose of effective managerial decision-making; and structure of the consolidated budget of the agricultural enterprise.
Popov A.Y., Boronenkova S.A., Nadol'skaya N.A. - The problems and prospects of accounting for revaluation of stock pp. 151-156

DOI:
10.25136/2409-8647.2017.4.24535

Abstract: The subject of this research is the complex of the theoretical methodological issues of preparation of reports on revaluation of stock in accounting. The object of this research is the following evaluation of material stock and reflection of its changes in accounting. The authors examine the questions of revaluation of stock from the positions of current accounting legislation, international standards of financial reporting, draft of federal standard for accounting “Stock”, and conduct critical analysis of the norms with proposals for reflecting revaluation with consideration of innovations in legislation. The novelty of this research consists in the theoretical methodological substantiation of the methodology of accounting reports of revaluation of stock with consideration of the draft of federal accounting standard “Stock”.
Bobryshev A.N. - Functional transformations of management accounting in the conditions of crisis processes in the economy pp. 162-169

DOI:
10.25136/2409-8647.2018.3.18444

Abstract: Year after year, management accounting increasingly intrudes into the activity of national enterprises. At the same time, in the conditions of dynamic use in corporate environment of the instruments of management accounting, its methodology undergoes certain changes in the process of adjustment to the specific terms of national business. Due to this fact, multiple approaches to information production have also undergone significant changes. Therefore, the subject of this research is the functional diversity of management accounting in the conditions of crisis processes in the economy. The author carefully examines the effects caused by crisis processes in the economy upon the development of the management accounting tools. A working hypothesis of the study is the thesis that in the conditions of crisis processes in the economy, the entrepreneurial structures for the purpose of more efficient management of its sub-microenvironment must implement the anti-crisis model of management accounting with the immanent set of functions, tasks and tools. The article substantiates the initial theoretical basis of the subsystem of anti-crisis management accounting. In this regard, pursuant to the systemic approach, the author formulated the following logics of the modular-structural actions: examination of positive and negative effects of the establishment of methodology of management accounting in the conditions of crisis processes in the economy; formation of structural components of the distinguished subsystem (goals, functions, tasks, subject); determination of instrument-methodological set, which includes combination of approaches, means, procedures, tools and methods of accounting; establishment of tectological boundaries of the  distinguished subsystem in the context of interaction with the system of higher level – system of accounting-analytical procurement in enterprise performance as a whole, as well as with external environment. The author’s main contribution lies in creation of the initial theoretical basis of the subsystem of anti-crisis management accounting predicated on the following: improved conceptual-categorical apparatus; highlighted, and in some aspects, firstly formulated goals, functions, tasks, and the object of the distinguished subsystem; determination of instrumental-methodological set, which includes the combination of approaches, means, procedures, tools and methods of accounting, in other words mechanism of methodological procurement for implementation of the management accounting procedures. The assemblage of these scientific positions characterizes the conceptual content of anti-crisis subsystem of management accounting, which implementation in the conditions of depressive processes in the economy, will allow producing more relevant information for the efficient administrative decision-making.
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