Concept of Accounting Development in the System of Management in Companies’ With Government Participation

2020 ◽  
pp. 94-109
Author(s):  
Anna V. Bodyako
Keyword(s):  
Management System ◽  
Corporate Control ◽  
Information Support ◽  
Financial Control ◽  
Economic Management ◽  
Control Processes ◽  
State Participation ◽  
Control Procedures ◽  
Property Control ◽  
And Control

In the context of geopolitical cataclysms, the institutions of macroeconomic regulation of tactics and strategies for the development of large economic complexes under Federal ownership perform an important regulatory mission-to ensure the stable development of the Russian market space. The effectiveness of state and corporate measures for regulating financial and property control processes is determined, other things being equal, by the quality of accounting and analytical information generated from various sources. This means that the methodology and information support for control procedures should be based on a time-appropriate concept of accounting and control processes in the management system for the development of companies with state participation.The article analyzes the positive and negative prerequisites for updating management systems and their information support for adapting the corporate financial and economic management system to new realities. Based on the analysis of the current situation and studying the experience of companies with state participation are formed the author's position updated “concept of accounting and control processes in the management system development of companies with state participation”, which are as follows: formulated new definitions of the terms in the context of methodology of development of accounting and control processes; the conditions for expanding information boundaries are defined by combining state financial control and internal corporate control, including in the methods of investigating the causes of financial discipline violations, methods of internal corporate control, corporate tax monitoring, and analysis control methods, which is facilitated by the current level of IT technology development and further digitalization of the economy. It is concluded that it is necessary to adopt a law on financial control for national purposes, which is still not available in the country's legal practice. This Law should contain an institutionally recognized and clearly defined term “financial control”, as well as features of control procedures at the national and corporate levels.

METHODOLOGICAL AND INFORMATIONAL SUPPORT OF CONTROL PROCEDURES IN COMPANIES WITH STATE PARTICIPATION

2021 ◽  
Vol 3 (11) ◽  
pp. 166-174
Author(s):  
Anna V. Bodyako ◽  
Keyword(s):  
Optimal Choice ◽  
Informational Support ◽  
Control Processes ◽  
Economic Entity ◽  
State Participation ◽  
Control Procedures ◽  
And Control ◽  
Methods Of Control

The article presents the results of a study of methodological and informational support of con-trol procedures in companies with state participation. Based on the study of issues related to the optimal choice of objects and methods of control procedures, the author substantiates proposals for the formation of the concept of accounting and control processes, substantiates its qualitative elements and structural compo-nents. It is concluded that it is necessary to create in each economic entity a special document “Regulations on intracorporate control”, in which it is advisable to prescribe all the general and specific elements of the organization of intracorporate control in companies with state participation.

Monitoring as one of the forms of control over recipients of budget funds

2021 ◽  
pp. 54-66
Author(s):  
Dmitry Anatolievich Yakovenko
Keyword(s):  
Financial Management ◽  
Management System ◽  
Financial Control ◽  
Monitoring And Control ◽  
Systemic Control ◽  
Control Procedures ◽  
System Improvement ◽  
Financial Management System ◽  
And Performance ◽  
And Control

Departmental control is an integral part of the financial management system. Improvement of the financial management system — the system of management of state (public) finances inevitably brings the task of improving the system of departmental control. Transition to the system of budget formation and spending based on the result-oriented principle sets a task for departmental control to implement systemic control over the achievement of performance indicators. Particularities of the order of formation, execution and performance reports of targets resulted in the development of specifics of monitoring and control procedures that go beyond the concept of financial control. The system of multilevel control, which includes monitoring of natural indicators achievement has been proposed, and the algorithm for monitoring has been developed.

scholarly journals ORGANIZATIONAL AND ECONOMIC POWERS IN THE PROCESS OF ORGANIZATION, MANAGEMENT, REGULATION AND CONTROL OF ECONOMIC ACTIVITY

2020 ◽  
Keyword(s):  
Economic Activity ◽  
Administrative Law ◽  
Economic Management ◽  
Organization Management ◽  
Economic Relations ◽  
Management Function ◽  
Micro Level ◽  
Definition Of ◽  
Property Control ◽  
And Control

Introduction. The issue of legal research of organizational and economic powers is constantly in the focus of researchers in the field of both economic and administrative law. There are different views on the emergence of organizational and economic powers. Some scholars believe that such powers arise exclusively in the process of managing economic activity, others - both in the process of management and in the process of regulating economic activity. In particular, the issues of organization and control of economic activity are added to such discussions. Accordingly, as a result of which processes the organizational and economic powers arise today are not so clearly defined at the legislative or doctrinal levels. Topicality. Given this uncertainty regarding the processes during which organizational and economic powers arise, many questions and problems arise during their implementation. In particular, this problem is manifested in the separation of organizational and economic and power powers, especially when the subject is simultaneously endowed with the functions of power and organizational and economic nature in the process of managing economic activity. Accordingly, the analysis of the concepts of organization, management, regulation and control of economic activity in the context of the theory of economic and administrative law and the theoretical and legal perspective needs its justification and systematic scientific disclosure. Summary of the main results of the research. The definition of these concepts at the legislative and doctrinal levels has been worked out. The concept of organization of economic activity is studied, which is proposed to be considered broadly (as an independent direction of activity aimed at rational combination in time and space of all elements of economic system of appropriate level: national (sectoral), local (regional), at the level of economic entities); and narrow meanings (as a management function that is implemented in the process of unification (distribution) of subjects, objects, means and is designed to create a new or reorganize or liquidate the existing system). It is established that economic management is an independent type of activity that is implemented in relation to social relations that arise, change and cease in connection with the implementation or realization of the intention to conduct economic activity on the basis of property relations on the basis of property, control relations. -subordination and delegated powers in order to effectively implement it. It is proposed to consider state regulation of economic activity at the macro and micro levels. It is investigated that control is one of the management function. Conclusions. It is substantiated that organizational and economic powers arise in the process of business management and or regulation of economic activity (at the micro level). It is proposed to include in the Commercial Code of Ukraine the following definition of organizational and economic relations: “organizational and economic relations in this Code mean the relations between business entities and subjects of organizational and economic powers in the process of economic management and / or economic regulation. activities (at the micro level)".

Application of the risk-based approach as a way to improve external state financial control over the realization of government programs

2021 ◽  
pp. 36-46
Author(s):  
Natalya Viktorovna Savina ◽  
Angelina Nikolaevna Vyvolokina
Keyword(s):  
Point Of View ◽  
Control Measures ◽  
Financial Control ◽  
Government Programs ◽  
State Audit ◽  
Control Procedures ◽  
State Programs ◽  
And Control ◽  
The Impact ◽  
Transformation Processes

The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.

scholarly journals Determination of Economically Sound Criteria to Assess the Effectiveness of Control Processes

2019 ◽  
Vol 8 (2) ◽  
pp. 4101-4109
Keyword(s):  
Assessment System ◽  
Information Support ◽  
Corporate Management ◽  
Public Ownership ◽  
Control Processes ◽  
Managerial Decisions ◽  
Modern Context ◽  
Assessment Format ◽  
And Control

The article considers the issues related to the identification and establishing of economically sound criteria to assess the effectiveness of control processes in the modern context, as well as defines the characteristics of the new assessment format to address its main target, which is providing information support of development and making managerial decisions. The authors determine that the main problem, when assessing the effectiveness of control processes lies in the fact that many of the developments offered by specialists are based on outdated principles, while others put forward proposals, which cannot be used in practice. The authors offer their own vision of the content and functioning specifics of the intracorporate control services, as well as offer a flowchart reflecting control actions of specialists of institutional and intracorporate control services of companies with public ownership. The regulation on the quality assessment system of intracorporate control of the corporate accounting and control system is proposed, as well as the managerial actions in relation to its organization are defined. A new concept of intracorporate control in companies with public ownership, developed by the authors, focused on risks, will prevent misuse of budget allocations. Implementation of the proposals will allow developing science-grounded intracorporate control regulations, which are aimed at solving specific problems of corporate management

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