46 research outputs found
PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
Get PDFThe article discusses the role of accounting information, the basic organizational and functional issues accounting and valuation of environmental damage with the implementation of the principle of payment for the exploitation of the natural wealth of the country and implementation of the principles of ecologically certified environmental management. Analyzes the provisions of the draft Environmental code, the adoption of which will be the panacea for all problems in the field of ecology. Author concludes that the existing system of information support of environmental management projects neither the quality nor the amount and detail of the indicators does not meet the requirements of specialists of state bodies of management and corporate management. Suggestions are given on how relatively accurate identification of costs, expenses, income, assets, liabilities in the total array of economic life facts recorded in the accounting system, the development of the practice of formation of accounting policies used and the optimization methods of analytical accounts for the accounting and valuation of environmental damage in accordance with the needs of the business management system
FEATURES OF CONROL OF LABOUR COMPENSATION
Get PDFThe author analyzed the features of the control of remuneration in the formation of accounting information on payroll industry poultry. The improvement of information and methodical support of accounting systems and internal control involves the modification of organizational structure of service of internal control, clarifying its functions and objectives. In the framework of this article. This article illustrates the organizational and functional structure of the internal control service, designed for businesses of poultry, which can be used by other economic actors in the sphere of poultry farming
PROBLEM ISSUES OF ACCOUNTING AND VALUATION OF ENVIRONMENTAL DAMAGE
Get PDFThe article discusses the role of accounting information, the basic organizational and functional issues accounting and valuation of environmental damage with the implementation of the principle of payment for the exploitation of the natural wealth of the country and implementation of the principles of ecologically certified environmental management. Analyzes the provisions of the draft Environmental code, the adoption of which will be the panacea for all problems in the field of ecology. Author concludes that the existing system of information support of environmental management projects neither the quality nor the amount and detail of the indicators does not meet the requirements of specialists of state bodies of management and corporate management. Suggestions are given on how relatively accurate identification of costs, expenses, income, assets, liabilities in the total array of economic life facts recorded in the accounting system, the development of the practice of formation of accounting policies used and the optimization methods of analytical accounts for the accounting and valuation of environmental damage in accordance with the needs of the business management system
ORGANIZATION OF ACCOUNTING INFORMATION ON PAYROLL
Get PDFThe article analyzes peculiarities of formation of accounting information on payroll on the example of enterprises in the shere of poultry farming. The author also conducts analysis of the use payroll software «1C: Enterprise 8.2: Salary + Staff» in the accounting information calculation. The article presents approaches to conducting the primary documentation by employees of the department of personnel spelled out the payment and accounting, design of accounting based on personnel, waste payment time of payment and calculations with the personnel problems on payment, such as: analytical sheet facial tracking in time management, payroll etc. facial documentary payment
THE FEATURES OF SYSTEM OF MANAGEMENT ACCOUNTING IN TRADE ORGANIZATIONS
No full textThe article examines main approaches to the management accounting distribution, the methods of cost accounting in trade organizations are analyzed, the features of the system of budgeting in trade organizations are considered, the features of management accounting in the trade are analyzed
THE FORMATION OF THE REGIMENTS OF THE ACTIVITIES OF INTERNAL AUDITORS
Get PDFThis article deals with the study of internal control of expenses in the oil and gas industry, the formation of approaches to the regulation of internal auditors. The sections of the regulation on internal control: general provisions, objectives and objectives of the audit, basic concepts and denitions, methodological approaches used in assessing the accounting system used in the enterprise, the internal audit program, analytical procedures is substantiated. The use of the developed Provision will allows to conduct an internal audit of costs and cost formation, identify threats and risks associated with violation of the law and payment of penalties
THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
Get PDFIn article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed
THE FEATURES OF SYSTEM OF MANAGEMENT ACCOUNTING IN TRADE ORGANIZATIONS
No full textThe article examines main approaches to the management accounting distribution, the methods of cost accounting in trade organizations are analyzed, the features of the system of budgeting in trade organizations are considered, the features of management accounting in the trade are analyzed
THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING
Get PDFIn article modern methodical and organizational aspects of internal control of taxes at the enterprises of Russia are considered. The factors influencing formation of internal tax control at the enterprises today are revealed and analyzed. On the basis of the carried-out analysis of results of theoretical and practical researches of methodology and the organization of internal control the main aspects necessary for formation of reliable and qualitative system of internal tax control at the enterprises are revealed
CONTROLLING AS A CORPORATE GOVERNANCE TOOL
Get PDFThe issues of the formation of controlling as a tool for corporate governance, in-formation and analytical support of management objectives were studied. The principles and foundations of its formation for the tactical and strategic goals of business manage-ment has been determined. According to the results of the research it is concluded that con-trolling is one of the modern algorithmic and automated tools of the corporate governance system of the economic development strategy in a highly competitive environment and un-predictability of the behavior of economic entities in the market of goods, works, services, currency, securities and etc., which integrates with other management systems in the mode of their parallel automation
