Analytical Procedures in the Audit of Finished Products in Agricultural Enterprises

2021 ◽  
pp. 371-377
Author(s):  
Elena E. Golova ◽  
Marina N. Gapon ◽  
Irina V. Baranova
Keyword(s):  
Agricultural Enterprises ◽  
Analytical Procedures

REGISTRATION-ANALYTICAL PROCEDURES IN THE AUDIT OF FINANCIAL RESULTS OF AGRIBUSINESS

2019 ◽  
pp. 198-202
Author(s):  
N.A. Lytneva
Keyword(s):  
Financial Reporting ◽  
Agricultural Production ◽  
Fiscal Year ◽  
Agricultural Enterprises ◽  
Analytical Procedures ◽  
Financial Result

In the article audit technique of financial results of agricultural enterprises is considered It is based on registration-analytical procedures of incomes and expenses providing information validity formed in the accounting (financial) reporting which is subject to obligatory audit. Used accounting subsystems to reflect of operations of defining profit (loss) from sale of agricultural production, final financial result according to the results of fiscal year are disclosed.

scholarly journals IMPROVEMENT OF ANALYTICAL PROCEDURES FOR COMPLETENESS AND TIMELINESS OF FORMATION OF RESERVES AT AGRICULTURAL ENTERPRISES

2021 ◽  
Author(s):  
Trokhymenko Iryna
Keyword(s):  
Financial Reporting ◽  
Methodological Approach ◽  
Economic Security ◽  
International Standards ◽  
Strategic Development ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Control Regulation ◽  
Analytical Procedures ◽  
Management Functions

The article is devoted to the substantiation of scientific and theoretical provisions and recommendations for the improvement of accounting and analytical procedures for the formation of reserves at an agricultural enterprise to ensure the reliability of determining the financial results of their activities. The methodological approach to the formation of reserves in the traditional models of accounting in agricultural enterprises is analyzed. Generalized concepts of formation and use of reserves in national regulations (standards) of accounting and international standards of financial reporting. The conceptual direction in accounting provides economic information on costs, which is used in management functions, namely in planning, analysis, control, regulation, incentives, justification of decisions on strategic development and financial and economic security. Documentary provision of the reserve of vacations and the reserve of doubtful debts, the use of which is a priority of effective stable activity and management of the enterprise, is offered. The prepayment document is an alternative primary document for the correct calculation and generalization of the amount of the reserve at the agricultural enterprise.

Bulk standards for low-temperature biological x-ray microanalysis

1984 ◽  
Vol 42 ◽  
pp. 282-283
Author(s):  
P. Echlin ◽  
M. McKoon ◽  
E.S. Taylor ◽  
C.E. Thomas ◽  
K.L. Maloney ◽  
...  
Keyword(s):  
Phase Separation ◽  
Low Temperature ◽  
Analytical Method ◽  
Salt Solutions ◽  
Absolute Concentration ◽  
Cooling Process ◽  
X Ray ◽  
The Absolute ◽  
Analytical Procedures ◽  
Electrical Conductors

Although sections of frozen salt solutions have been used as standards for x-ray microanalysis, such solutions are less useful when analysed in the bulk form. They are poor thermal and electrical conductors and severe phase separation occurs during the cooling process. Following a suggestion by Whitecross et al we have made up a series of salt solutions containing a small amount of graphite to improve the sample conductivity. In addition, we have incorporated a polymer to ensure the formation of microcrystalline ice and a consequent homogenity of salt dispersion within the frozen matrix. The mixtures have been used to standardize the analytical procedures applied to frozen hydrated bulk specimens based on the peak/background analytical method and to measure the absolute concentration of elements in developing roots.

Organizational and Economic Principles of Agricultural Machinery Use

2018 ◽  
Vol 7 (2) ◽  
pp. 42-46
Author(s):  
Dmytro Kachan
Keyword(s):  
Quality Indicators ◽  
Soil Health ◽  
Technical Support ◽  
Organizational Forms ◽  
Topical Issue ◽  
Agricultural Machinery ◽  
Labor Costs ◽  
Agricultural Enterprises ◽  
Soil Cultivation ◽  
Agrarian Sector

Abstract Technical support of producers of agrarian products has always been and will remain a topical issue in realities of agrarian sector of Ukraine. In recent years, integrated forms of agricultural enterprises have become more widespread, which make it possible to increase and renew a machine-tractor park of their participants. In course of study four main technologies of soil cultivation and their impact were considered, an amount of necessary machinery and equipment, energy and labor costs, and impact on quality indicators of soil health. Also, main organizational forms of enterprises that provide equipment rental services or perform fieldwork were analyzed. Proposals were made regarding a merger of existing enterprises into agro technical centers, which would increase an efficiency of their functioning and cover functions of regional self-government. Also, the most common forms of machinery usage by agricultural enterprises were considered.

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

Technical fitting-out of agriculture in terms of digitalization: A theoretical background

2020 ◽  
Vol 18 (12) ◽  
pp. 2391-2405
Author(s):  
A.K. Subaeva ◽  
G.S. Klychova ◽  
L.M. Mavlieva
Keyword(s):  
Production Process ◽  
Digital Technologies ◽  
Theoretical Background ◽  
Digital Economy ◽  
Energy Resources ◽  
High Quality ◽  
Study Methods ◽  
Technological Infrastructure ◽  
Agricultural Enterprises ◽  
Technological Processes

Subject. This article discusses the issues related to the technological infrastructure of agriculture, improving the efficiency of energy resources, minimizing labor and material costs, and ensuring the continuity of the production process. Objectives. The article aims to study methods to improve the technological infrastructure of agricultural enterprises in the digital economy terms. Methods. For the study, we used the methods of comparison and classification. Results. The article describes patterns of development of technological processes in agriculture in the digital economy. Conclusions. The technical fitting-out of agriculture in the digital economy should be considered as a set of measures to prepare the industry for the production of high-quality products, which implies the use of digital technologies that minimize human participation in the production process.

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