scholarly journals Accounting and analytical support of internal management reporting on reclamation works

2020 ◽  
Vol 157 ◽  
pp. 04022 ◽  
Author(s):  
Guzaliya Klychova ◽  
Alsou Zakirova ◽  
Shaukat Khusainov ◽  
Angelina Dyatlova ◽  
Ullah Raheem ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
System Approach ◽  
Economic Activities ◽  
Internal Management ◽  
Approach Method ◽  
Definition Of ◽  
Management Reporting ◽  
Production Problems ◽  
Practical Recommendations ◽  
Agricultural Organization

In modern conditions, the objective need for the functioning of an agricultural organization is to maintain management accounting and the formation of internal management reporting. The internal management reporting contains information that is used by the management of the organization in making informed operational and strategic management decisions. However, in developing the format of internal reporting there are problems with the definition of a set of indicators necessary to assess the effectiveness of financial and economic activities of the enterprise. The purpose of the article is to justify the theoretical provisions and development of practical recommendations for the development of accounting and analytical support for the formation of internal reporting on reclamation work. Objectives of the study: to study the theoretical aspects, methodological tools, to determine the stages of formation of internal management reporting, to develop forms of management reports containing basic indicators to assess the effectiveness of reclamation activities. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The approach suggested by the authors to the formation of internal management reports allows to form a system of accounting and analytical information, which allows to solve organizational, economic and production problems arising in the process of managing the enterprise. The system of indicators, contained in the developed formats of management reporting, is a tool that characterizes the effectiveness of management.

scholarly journals METHODS FOR ESTIMATING THE SHADOW ECONOMY AND INSTRUMENTS FOR DE-SHADOWING THE FISCAL SECTOR

2021 ◽  
Author(s):  
Oleg Meleshko ◽  
Andrii Kucheriavyi
Keyword(s):  
Financial Literacy ◽  
Shadow Economy ◽  
Retail Trade ◽  
Economic Activities ◽  
Fiscal Management ◽  
Tax Amnesty ◽  
Financial Crimes ◽  
Definition Of ◽  
Economic Crimes ◽  
Practical Recommendations

The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular.

scholarly journals The Achievements, Problems and Prospects of Functioning and Circulation of Agricultural Receipts in Ukraine

2021 ◽  
Vol 2 (517) ◽  
pp. 273-279
Author(s):  
I. V. Abramova ◽  
Keyword(s):  
Comparative Analysis ◽  
Property Rights ◽  
International Finance ◽  
System Approach ◽  
Legal Framework ◽  
Financial Instruments ◽  
Agricultural Producers ◽  
State Register ◽  
Effective Instrument ◽  
Practical Recommendations

In present times, agrarian receipts are becoming increasingly popular among small agricultural producers. In parallel, the issues related to the improvement of the legal framework for their functioning and circulation, the incompleteness of the process of registration of property rights and lease agreements for land plots in the State Register of property rights to immovable property, low awareness of farmers with the mechanisms of circulation of these financial instruments appear to be relevant. The study is aimed at theoretical substantiating the problems, achievements and prospects associated with the functioning and circulation of agrarian receipts, as well as developing practical recommendations for improving this process. The study was carried out according to the general methodological scheme of the system approach. In the course of the study, the methods of comparative analysis, statistics-economic, abstract-logical, graphic, and some other methods were used. It is determined that the functioning of the five-year project «Agrarian Receipts in Ukraine», initiated by the International Finance Corporation (IFC), provided a powerful basis for the successful use of agrarian receipts. The peculiarities of functioning and circulation of agrarian receipts in agriculture of Ukraine are substantiated. A comparative analysis of the use of agrarian receipts and other credit instruments by agricultural producers is carried out. Problems are identified and advantages associated with the use of agrarian receipts are outlined. It is proved that agrarian receipts are an effective instrument for attracting relatively cheap credit resources by small and medium-sized agricultural producers. Registration of agrarian receipts speeds up the procedure for obtaining a loan; does not require additional collateral, since the collateral is the future crop; can be repaid by the products for which the loan was provided. It is determined that the improvement requires a mechanism of functioning of agrarian receipts in terms of increasing the period of their use, expanding the list of entities that can issue agrarian receipts, changing the collateral for agrarian receipt. Further research will be aimed at developing new and improving existing financial instruments of rural development.

scholarly journals Methodological Approaches to Assessing the Profitability of Assets

2020 ◽  
pp. 78-81
Author(s):  
Natalia Valerievna Zykova
Keyword(s):  
Effective Management ◽  
Internal Environment ◽  
Economic Activities ◽  
Management Decisions ◽  
Methodological Approaches ◽  
Tax Effect ◽  
Definition Of ◽  
A Company ◽  
Practical Recommendations

The paper examines approaches to assessing the profitability of assets. Based on the study and gen-eralization of scientific works, the definition of the concept of “profitability” is concretized. The ap-proaches to the assessment of profitability are in-vestigated. The relevance of the topic is due to the importance of analyzing the profitability of an enter-prise's assets to determine ways and reserves to improve the efficiency of financial and economic activities. The scientific novelty of this work con-sists in the study of theoretical and methodological approaches to the analysis of profitability, as well as the development of practical recommendations for organizing the analysis of the profitability of assets. It is based on the specification of profits by type and the introduction of indicators, such as the tax effect coefficient and the interest effect coefficient. The proposed algorithm makes it possible to make eco-nomically effective management decisions related to the development of a company in the context of dynamically changing factors of both the external and internal environment.

scholarly journals IMPROVEMENT OF FORMATION OF INTERNAL MANAGEMENT REPORTING ON RECLAMATION WORKS

2021 ◽  
pp. 100-106
Author(s):  
Alsu Zakirova ◽  
Guzaliya Klychova ◽  
Rahim Ullah ◽  
Angelina Dyatlova
Keyword(s):  
Technological Process ◽  
Point Of View ◽  
Industrial Complex ◽  
Capital Investments ◽  
Economic Activities ◽  
Reclaimed Land ◽  
Investment Projects ◽  
Agricultural Enterprises ◽  
Internal Management ◽  
Management Reporting

In modern conditions, the objective necessity for the functioning of agro-industrial complex enterprises is the maintenance of management accounting and the formation of internal management reporting. The latter contains information that is used by the organization’s management to make informed operational and strategic management decisions. However, when developing the format for internal reporting, problems arise with determining the set of indicators necessary to assess the effectiveness of the financial and economic activities of the enterprise. The purpose of the research is to substantiate theoretical provisions and develop practical recommendations for improving the formation of internal reporting on reclamation work. The use of the approach proposed in the work makes it possible to create a system of accounting and analytical information for solving organizational, economic and production problems arising in the process of functioning of agricultural enterprises. Within the framework of the study, the following internal management reports were proposed: “Main directions and estimated volume of capital investments in reclamation work”, “Sources of financing for reclamation work”, “Assessment of the economic efficiency of reclamation work” and “Indicators characterizing the production and technological process of reclamation work”. The use of the proposed forms makes it possible to preliminarily assess the need for financing, the volume of the proposed reclamation work and production on the reclaimed land; compare the actual level of indicators with the planned, assess the degree of implementation of the plan and characterize the measures to achieve the set goals; to assess the commercial efficiency of reclamation investment projects from the point of view of an agricultural producer as the only participant in the project, and also to characterize the production technological process for the implementation of reclamation works

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

Engagement as a Reflection of Communicative Potential

Communicology ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 27-33
Author(s):  
N.V. Kirillina
Keyword(s):  
Comparative Analysis ◽  
Interdisciplinary Research ◽  
Strategic Communication ◽  
Phenomenological Tradition ◽  
The Social ◽  
Social Potential ◽  
Definition Of ◽  
Communicative Processes

The paper represents the analysis of the concept of communicative. The choice of topic is determined by the search for criteria and tools for assessing the results of strategic communication, taking into account the development of its interactive forms. The author leads the existing approaches to the definition of the concept of engagement and identifies the areas for further interdisciplinary research of the specified subject, and raises the issue of the appropriateness of using the engagement indicators in the assessment the social potential of communication. The work is based on the phenomenological tradition in the interpretation of communicative processes and the metamodel of communication of R. Craig. The author uses the methods of comparative analysis, analogy, generalization, and combined methodology of interdisciplinary analysis.

Actual issues of valuation of businesses of the economic entity

2017 ◽  
Vol 31 (2) ◽  
pp. 156-162 ◽  
Author(s):  
O. V. Schneider
Keyword(s):  
Discount Rate ◽  
Accurate Prediction ◽  
Economic Activities ◽  
Business Valuation ◽  
Economic Entity ◽  
The World ◽  
Definition Of

The article summarizes the main approaches in the definition of business valuation the economic entity. In the process of business valuation, taking into account the risks of financial and economic activities necessary to obtain information on what stage the owner implements the business will receive income. The most difficult task is the impossibility of accurate prediction in determining the level of income and the determination of a discount rate capitalization of future incomes due to the instability of the economy, both in the country and around the world.

Recommendations for deploying multidimensio

2017 ◽  
Vol 11 (1) ◽  
pp. 68-80
Author(s):  
E. E. Akimkina
Keyword(s):  
Comparative Analysis ◽  
Management System ◽  
Analytical Data ◽  
Enterprise Management ◽  
Multidimensional Data ◽  
Dimensional Approach ◽  
Process Data ◽  
Modeling Systems ◽  
Enterprise Management System ◽  
Practical Recommendations

A comparative analysis of different approaches to analytical data and shows that the most ample opportunities has a multi-dimensional approach, implemented with the help of OLAP technology. Presented multidimensional OLAP-cube model with the measurements for the analysis and processing of process data. Practical recommendations for the deployment of a multidimensional data modeling systems with regard to their integration into existing enterprise management system.

The Philosophy of Sobornost as a Prototype of Ferdinand Tönnies’ “Sociological Conservatism”

2021 ◽  
pp. 49-59
Author(s):  
Nikita K. Siundiukov ◽  
Keyword(s):  
Comparative Analysis ◽  
Reference Points ◽  
Natural State ◽  
The Political ◽  
The Social ◽  
Political Theories ◽  
Definition Of

The article presents a comparative analysis of the theory of Ferdinand Tönnies “Gemeinschaft/Gesellschaft” and the philosophy of catholicity in the works of A.S. Khomyakov and I.V. Kireevsky. The theory of Tönnies is considered in the light of the concept of “sociological conservatism” manifested by A.F. Filippov. It is shown that the conceptual opposition “Gemeinschaft/Gesellschaft” can be seen continuation of the discussion about the “nature of the social”. In this light, the main reference points of Tönnies sociology are the political theories of Aris­totle and Hobbes, with an emphasis on the definition of the “natural state” of man. Based on the analysis of Tönnies theory, it is shown that its comparison with Slavophilism is possible in three parameters: appeal to the factor of sub­stantiality, the dichotomy of “historical” and “non – historical” and the use of the concept of “organic”. It is proved that in the context of a “conservative” reading of the philosophy of sobornost, its argumentation turns out to be mainly political and sociological

The Role of Social Logistics for the National, Economic and Social Security

2021 ◽  
Vol 39 (39) ◽  
pp. 54-69
Author(s):  
Vanya Banabakova
Keyword(s):  
Comparative Analysis ◽  
Social Security ◽  
National Security ◽  
Critical Analysis ◽  
System Approach ◽  
Human Factor ◽  
Social Systems ◽  
Social Phenomena ◽  
National Economic

Logistics continuously expands its application areas. In modern conditions, there is a need to apply logistics in areas not related to its traditional applications such as military and business spheres, resulting in the identification of a third area with the name social logistics. Social logistics aims to introduce a social (human) factor into the systems and to apply logistic principles and methods in solving the problems of society. Social logistics can be defined as a set of actions that ensure the effective functioning of social systems (such as a set of social phenomena, processes and subjects), applying the principles of logistics. For the purposes of this paper, a number of scientific approaches and methods have been applied, such as system approach, comparative analysis, critical analysis, synthesis and others. Social logistics plays an important role in national security, including economic and social security. The purpose of this paper is to explore the role of social logistics in enhancing national security, including economic and social security.

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