Methodological aspects of the problem of measuring shadow activity in the economy

The relevance of the problem of measuring shadow activity and its significance for the purposes of macroeconomic analysis and forecasting is emphasized. The importance of forming an adequate methodological base for measuring shadow activity and developing an information support system for its research is substantiated. The existing approaches to the definition of shadow activity and methods of its measurement are analyzed. The possibility of building an information base and obtaining appropriate estimates of shadow activity on the basis of resource and use tables developed at the national level is evaluated. The possibility of using the resource approach as the most objective method of reflecting the volume and components of shadow activity at the sectoral and macro levels is studied. The conditions for the use of the resource approach are determined, taking into account the specifics of the industry features of the formation of output and intermediate consumption indicators. The possibility of constructing dynamic series of indicators constructed using the resource approach for analytical purposes is evaluated.

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INFORMATION SUPPORT FOR THE IMPLEMENTATION OF STRATEGIC PROGRAMS FOR THE DEVELOPMENT OF THE MUNICIPAL FORMATION

Economics Profession Business ◽

10.14258/epb202129 ◽

2021 ◽

pp. 110-115

Author(s):

O. A. Chirkova

Keyword(s):

Support System ◽

Character Development ◽

Information Provision ◽

Information Support ◽

Development Programs ◽

Strategic Development ◽

Definition Of ◽

Information Support System

The article considers the role and features of the organization of the information support system in the implementation of strategic programs for the development of the municipality. The main purpose of the information support system in the implementation of strategic programs for the development of the municipality is determined. The basic requirements for information that is used in the process of implementing programs of a strategic nature for the development of a municipality are proposed. The classification of information on the implementation of such programs into external and internal, which in turn are divided into subgroups, is proposed. The author’s definition of the concept «information support for the implementation of strategic programs for the development of the municipality «is also proposed. The author came to the conclusion that a properly organized system of information provision should be given the opportunity to assess the prospects of implementation of programs of strategic character development of the municipality, to make a forecast, to control the execution of these programs allow to analyze the pace of implementation of these programmers, to develop measures to improve the implementation of strategic development programs of the municipality.

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Financial Condition as an Object of Accounting and Analytical Support and Internal Control

SHS Web of Conferences ◽

10.1051/shsconf/20219302009 ◽

2021 ◽

Vol 93 ◽

pp. 02009

Author(s):

Anton Chepulyanis ◽

Natalia Mokina ◽

Irina Vlasova

Keyword(s):

Internal Control ◽

Information Support ◽

Financial Condition ◽

Definition Of ◽

Methodological Aspects

The article presents theoretical and organizational and methodological aspects of accounting and analytical support and internal control of the financial condition of the organization. The authors highlight the main directions of interpretation of the definition of "financial condition", and provide the author's definition of this category. The paper describes the process of information support for managing the financial condition of an organization, and reveals its main blocks. The article also provides a methodology for accounting and analytical support of the financial condition forecasting process.

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

International Accounting ◽

10.24891/ia.23.8.906 ◽

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.

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