List of publications on a keyword: «accounting»

The article discusses the main aspects of integrating and optimizing heterogeneous energy resource accounting systems in multi-storey buildings. It describes benefits such as improved data accuracy and reduced operational costs, as well as challenges related to technical complexity and the need for standardization. Special attention is given to the analysis of methods for integrating various types of measuring instruments and software, which improves energy consumption management and ensures reliable data collection. Examples of successful implementations in various residential complexes are provided, illustrating real-world results and the economic efficiency of such approaches. The main technical and organizational challenges, including compatibility issues, data security problems, and the need to adapt existing systems, are also discussed. Recommendations for further development in this area are proposed, aimed at overcoming existing barriers and enhancing the interaction between different components of the energy resource accounting system.

The article discusses modern technologies and approaches to the integration and optimization of heterogeneous energy resource accounting systems in residential complexes. It describes benefits such as improved data accuracy and reduced operational costs, as well as challenges related to technical complexity and the need for standardization. Special attention is given to the analysis of methods for integrating various types of measuring instruments and software, which improves energy consumption management and ensures reliable data collection. Examples of successful implementations in various residential complexes are provided, illustrating real-world results and the economic efficiency of such approaches. The main technical and organizational challenges, including compatibility issues, data security problems, and the need to adapt existing systems, are also discussed. Recommendations for further development in this area are proposed, aimed at overcoming existing barriers and enhancing the interaction between different components of the energy resource accounting system.

The article considers the problems of management accounting. Also, the author most deeply examined researches management accounting made by Mongolian scientists.

Статья посвящена такой процедуре, как инвентаризация катализаторов. Авторами рассматривается понятие инвентаризации, порядок её проведения и виды проверок при данной процедуре.

The growth of the insurance market is one of the most important conditions for the country’s social and economic development. The article discusses issues related to the optimization of accounting in insurance companies. It is suggested that the existing accounting standards should be improved.

The relevance of this article is due to the lack of improvement in tax legislation to account for the largest taxpayers, despite the fact that tax revenues account for more than half of all revenues to the budget. At the present stage, the tax administration system should simultaneously ensure: an increase in the level of tax collection, a reduction in the costs of taxpayers, the creation of convenient conditions for the performance of tax payment duties, and observance of the principle of equity. The article discusses the comparison of selection criteria for the largest taxpayers at the federal and regional levels.

The article deals with the stages of development of management accounting, the points of view of various authors, justified the need for quality management information, which has an impact on the development of cost accounting as its own economic information system of enterprises of various forms of ownership

Tourism iۡn Russia todۡay is goveۡrۡned by tۡhe Federal Lۡaw of Noveۡmbeۡr 24, 1ۡ9ۡ96 №132-FZ "ۡAbout bases oۡf tourist actۡivۡity in tۡhe Russian Fedeۡrۡatۡioۡn." Moreover, tۡhe first touۡrۡist activity reguۡlۡates the legۡaۡl document, wۡhۡicۡh has tۡhe second aۡfteۡr the Russۡiۡaۡn Civil Code (tۡhe Civil Code) legۡaۡl force aۡnd is tۡhe core oۡf the legۡaۡl system, sucۡh areas as touۡrۡisۡm.

The monograph is devoted to the analysis of the internal financial statements and forms of internal financial statements for the lessee to generate the amount of lease payments; for a lessor to control the receipt and expenditure of funds from the lessee in terms of debt repayment, lease payments; the methods of calculating the lease payments with a view to their optimization for the lessee are offered. For the lessor this calculation will provide a fixed rate of return, and the lessee – the profitability of the transaction and, the level of costs defined under current conditions.

In the article the main conditions for accepting a bill are considered, as well as the reflection of the main bills of exchange in accounting.

The article presents arguments justifying the need for regular control procedures of fixed assets. The paper explains the impact on the reliability in the light of such factors as the degree of automation of accounting data, the human factor, the specifics of the internal reporting and accounting policy. The requirements for the implementation of analytical procedures in the conduct of internal audit of fixed assets are formulated.

The information about the activities of the organization plays an important role in making any decisions. Accounting financial statement is the main official source of such information. This is what increases the requirements for the preparation of financial statements. This article provides the types of errors in reporting, as well as methods of internal and external control.

This article studies characteristics of the organization and staging of accountancy in the state unitary organization with specific reference. It describes the tasks of accounting, accounting functions and duties of the chief accountant. The paper explores the structure of accounting in general. А special attention is paid to one of the accounting departments – Department for settlements with individuals and payments to the budget. The functions and duties of ordinary accountant of the Department are described in detail.

The article gives a comparative analysis of the standards of RAS and IFRS in the valuation of intangible assets. Revealed areas of standard PBU 14/2007, which need to be improved to approximate Russian accounting standards to IFRS.

This article is devoted to the study of the essence of corporate income tax and its accounting in Russian practice. The first part of the article reveals the evolution of the income tax in the Russian Federation, as well as the competitiveness of the national tax system in the international arena. The second part of the article is devoted to the basic aspects of accounting for the calculation of corporate income tax.

The article considers the problems of effective management of the enterprise. Substantiates the actuality of the theme of improving the mechanism of accounting activities in relation to small enterprices. Argues the need of rationalizing the accounting system on small enterprice. Proposed measures to improve the accounting system, as well as the increase of economic efficiency of small businesses.

The author of this article considers the main aims and goals of management accounting introduction. The main features of introduction are described. The main stages of introduction of management accounting are presented and each stage is analyzed in detail. An effective introduction and implementation of management accounting is impossible without indicating responsibility centers. In this regard, the main responsibility centers have been identified and described.

In the article an order of accounting reflection of payments with suppliers and contractors are researched and ways of enhancement of accounting calculations process development with the purpose of management decisions optimization for their implementation are offered. Theoretical bases of intraeconomic control of settlings with suppliers and contractors are developed.

This article discusses the process of developing an anti-corruption policy of the enterprise, which is a set of interrelated principles, procedures and specific measures aimed at the prevention and suppression of corruption offenses at the enterprise, as well as the importance and the role of management accounting in the governing of the enterprise.

The article analyzes the problems arising while organizing the workflow in printing companies. We suggest to address these problems by means of implementing computer-based accounting systems. Online and offline calculators used by printing enterprises for accounting are discussed. The author outlined the functional and specified requirements to such software. They were considered in the calculation module of accounting polygraphic wire used for block bonding. The software allows to increase the calculation process speed, to reduce the amount of errors in calculation and to decrease the labour intensity of the accounting process.

Accounting and cost control repair farms acquires special importance in terms of resource: rationalization and cost optimization enables consistently to minimize all kinds of costs and, consequently, to obtain a competitive market advantage. IAS - integrated system that allows you to objectively and comprehensively implement the statistics and in the context of the financial statements. IFRS allows for a comprehensive preparation of the consolidated financial statements.

Automation of accounting process today is relevant. This is one of the most formalized process of management. The analysis showed that the market has enough numbers of software tools that support the process. However, it is concluded that the developers of automation of business processes is still has the task of research, study and diagnositic of accounting processes to maintain the systems up to date.

This article discusses the implementation issues in the modern practice of accounting automation online services: accounting online, updating configurations, accounting outsourcing. The author is disclosed features and advantages of using these services

In this article we justify the position about automation of the economic account of region. Model of the economic development of the region is designed In article under different variant of the management decisions on municipal level. She is intended for analysis of the spending the budgetary funds, use production and labor resource, introduction leading technology and condition of the developing branches.

В статье рассматривается история создания метода учета стоимости генерирования денежных средства (Throughput accounting, TA). Осуществлен анализ зарубежных и отечественных источников, посвященных данной тематике. На основании проведенного исследования был сделан вывод, что данный метод управленческого учета не нашел достаточной проработки в научно‐практической литературе.