Introduction of environmental controlling in the activities of an economic entity

2021 ◽  
pp. 6-16
Author(s):  
E. I. Kostyukova ◽  
L. I. Khoruzhy ◽  
Yu. A. Tsiselskaya
Keyword(s):  
Economic Sustainability ◽  
Environmental Resources ◽  
Management Structure ◽  
Economic Entity ◽  
Methodological Aspects

The article discusses the theoretical and organizational and methodological aspects of the formation of environmental controlling in the work of the organization. The measures for the implementation of the eco-controlling program are designed to provide an economic entity with a single interconnected conceptual management structure of green progress. The study describes the tools for the effective and efficient use of environmental resources, in order to ensure environmental and economic sustainability.

Methodological Aspects of IT Audit As a Tool for Improving the Eff ectiveness of Internal Control

Auditor ◽  
2021 ◽  
Vol 7 (1) ◽  
pp. 25-29
Author(s):  
ZHanna Kyevorkova
Keyword(s):  
Internal Control ◽  
Information Technologies ◽  
Business Processes ◽  
Economic Entity ◽  
Key Issues ◽  
Modern Information ◽  
Organizational Activities ◽  
It Audit ◽  
Methodological Aspects ◽  
Data Audit

Th e article reveals the methodological aspects and key issues of data audit, tracked directly by programs using information technologies, the soft ware of which allows you to automate the organizational activities of an economic entity for the development of various business processes. Th e article reveals the author’s position of the practice of applying the results of IT audit and its directions at each stage of the audit, taking into account the audit procedures carried out, modern information technologies that allow internal control to work more eff ectively, analyze the functioning of IT audit, changes in the organization and develop scientifi cally based tools that allow IT audit to be rebuilt in accordance with changes in the situation in the activities of economic entities.

Throughput Accounting

2019 ◽  
pp. 27-56 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Mirela Cătălina Turkeș ◽  
Ileana-Sorina Rakoș
Keyword(s):  
Comparative Analysis ◽  
Business Environment ◽  
Future Research ◽  
Managerial Accounting ◽  
Economic Entity ◽  
New Directions ◽  
Managerial Implications ◽  
Current Context ◽  
Methodological Aspects ◽  
Opening Up

This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to present a comparative analysis of the managerial implications between throughput accounting and some managerial accounting methods, hybridization attempts with other methods, as well as its advantages and limitations in the current context of implementation and profit optimization an economic entity. Based on the literature, the authors present the main approaches and the historical evolution of the throughput accounting, the principles of TA and TOC, as well as a comparative analysis between traditional accounting and TA. The chapter ends with the authors' conclusions on throughput accounting and its implications on management accounting methods, opening up new directions of future research aimed at highlighting various theoretical and methodological aspects encountered in academia or business environment.

Lean manufacturing as a way to optimize costs: Principles, tools, and implementation practices

2021 ◽  
Vol 22 (11) ◽  
pp. 1243-1261
Author(s):  
Anna A. VEKSHINA
Keyword(s):  
Lean Manufacturing ◽  
Staff Members ◽  
Economic Entity ◽  
Study Results ◽  
Wide Range ◽  
Tabular Method ◽  
Entire Country ◽  
Quality Of Products ◽  
Methodological Aspects

Subject. This article deals with the tools of lean manufacturing concept that seek to eliminate losses or minimize them as much as possible while improving the quality of products provided. Objectives. The article aims to examine the theoretical and methodological aspects of the lean concept, and describe the foreign experience of using lean technologies. Methods. For the study, I used the methods of analysis, retrospection, comparison, and generalization. To present the study results, I used the tabular method. Results. The article defines the notion of Loss (Muda) and types of losses specified in dedicated sources. It describes the techniques that help companies eliminate losses and maximize market orientation through their staff members’ participation. The article defines the content and discusses the implications of implementing various key tools of the lean concept. Conclusions. Lean technologies can be implemented both individually and in combination with one another. When combined, the technologies can help both optimize labor and tangible costs, and meet the needs of customers. The use of a wide range of lean concepts can contribute to solving socioeconomic challenges faced by an individual economic entity and the entire country.

Conceptual, theoretical and methodological aspects of accounting

2019 ◽  
Author(s):  
Марина Акатьева ◽  
Marina Akateva
Keyword(s):  
Information System ◽  
Management System ◽  
Methodological Issues ◽  
Economic Entity ◽  
Economic Profile ◽  
Accounting Theory ◽  
Definition Of ◽  
Methodological Aspects

Fundamental theoretical and methodological issues of accounting, meaningful and professionally evaluated, including in retrospect. Fundamental accounting concepts and paradigms, principles and postulates, modern understanding of the key objects of accounting and the content of its methodology, the definition of the place and role of the fundamental provisions of accounting theory in the information system of an economic entity and its management system. For researchers, specialists of accounting and economic profile, other specialists, postgraduates and students.

Information and communication the concept of accounting theory

2020 ◽  
Author(s):  
Marina Akat'eva
Keyword(s):  
Undergraduate Students ◽  
Historical Context ◽  
Legal Framework ◽  
Accounting System ◽  
Economic Entity ◽  
Information And Communication ◽  
Economic Profile ◽  
Accounting Theory ◽  
Methodological Aspects ◽  
And Control

The monograph is devoted to theoretical and methodological aspects of information and communication of the concept of accounting theory — meaningful and professionally appraised by the author, including historical context. It considers the fundamental provisions of the concept formed in the respective paradigms, principles and postulates, presents the modern understanding of information and communication components of the accounting system of the economic entity, including civil-legal framework, practical issues of organization, planning, coordination and control of generated accounting information. Intended for scientific workers and specialists of accounting and economic profile, other specialists, and graduate and undergraduate students.

Target Costing and Its Impact on Business Strategy

2019 ◽  
pp. 20-43
Author(s):  
Constantin Anghelache ◽  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Andreea Marin-Pantelescu
Keyword(s):  
Business Strategy ◽  
Cost Accounting ◽  
Business Environment ◽  
Target Costing ◽  
Managerial Decision ◽  
Economic Entity ◽  
Software Program ◽  
Implementation Stages ◽  
Execution Mode ◽  
Methodological Aspects

This chapter highlights aspects of the contribution of an IT program used in cost accounting and its management according to the target costing (TC) and its impact on the business strategy of an economic entity. The authors present the historical evolution of the TC, its implementation steps, and the methodological steps that go into the management accounting. The characteristics of a software program specifically designed for cost accounting and management of TC, its design, implementation stages, execution mode, are presented. The guarantee of a managerial decision is based on the provision of real, accurate, and reliable information that can be obtained and analyzed with this software program. The theoretical and methodological aspects presented are based on the existing literature, university studies, and specialty from all over the world. Through the authors' contribution, a new conceptual-empirical framework is created to discuss issues that impact on the business environment of economic entities.

scholarly journals Accounting and control procedures in risk assessment of information environment distortion

2021 ◽  
Vol 110 ◽  
pp. 01033
Author(s):  
Viktoriya V. Alekseeva ◽  
Irina V. Milgunova
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
Information Environment ◽  
Information Distortion ◽  
Economic Entity ◽  
Blockchain Technology ◽  
Internal Control System ◽  
Control Procedures ◽  
Methodological Aspects ◽  
And Control

Accounting and control is the foundation of prosperous business. It is impossible to create an effective internal control system without taking into account the organizational and methodological aspects of the accounting process. Therefore, there appears a need for an integrated assessment of accounting and control procedures as a single unified system. The application and introduction of state-of-the art digital technologies is of great importance during the development of high-technology business. In this regard, there is a need to find a system or technology that could make it possible to generalize accounting and control procedures to reduce the risk of the information environment distortion. One of such technologies that implements the formation of a continuous sequential chain of blocks is the blockchain technology. The present article specifies the structure and content of accounting and control procedures blocks using the blockchain technology. The selected blocks include accounting and control procedures based on the sequence of the accounting process. As a rule, control procedures applied by an economic entity do not cover all the risks of accounting information distortion. For that reason, one needs to assess them in order to determine the risks and minimize them. To assess the risks of the information environment distortion, a methodology based on the evaluation of their coverage completeness by accounting and control procedures has been developed. Through a well-rounded assessment of the information environment distortion risk, the proposed methodology will allow one to form accounting information systematically as well as in a quality manner and manage control procedures in order to make effective management decisions.

scholarly journals SYSTEM TAX PLANNING OF ECONOMIC ENTITIES: THEORETICAL APPROACHES, METHODOLOGICAL ASPECTS AND PRACTICE-ORIENTED TOOLS

2019 ◽  
Vol 7 (3) ◽  
pp. 36-40
Author(s):  
Ольга Грабова ◽  
Olga Grabova ◽  
Александр Суглобов ◽  
Aleksandr Suglobov
Keyword(s):  
Economic Activity ◽  
Tax Planning ◽  
Tax Burden ◽  
Economic Activities ◽  
Legal Form ◽  
Legal Norms ◽  
Economic Entity ◽  
Theoretical Approaches ◽  
Legal Forms ◽  
Methodological Aspects

This article summarizes the modern domestic and foreign theoretical and methodological aspects of tax planning. As a result of the study, a systematic approach to tax planning of economic agents at the micro level is presented, the content of the concept of "tax planning" is revealed, the logic and practical content of the method of tax planning based on the presentation of taxes as elements of a unified system of planning of financial and economic activity of an economic entity are substantiated and proposed. The dialectical unity of economic essence and legal form of taxes in tax planning is defined, in which legal norms by virtue of their imperativeness form the conditions of economic activity, but not its orientation. The main integral indicator in the calculation of the tax burden for the purposes of tax planning is revenue, as it is the main economic source of tax payment and is associated with the calculation of tax risks. Defined the regulatory boundaries minimize taxation Institute of control taxation. The implementation of these approaches will effectively manage the economic activities of organizations, optimize the tax burden, reduce tax risks and improve the security of the business as a whole. In addition, a reserve has been created in the development of methodological support for tax planning, which should be based on the sectoral specifics of the economic entity, take into account its scale, organizational and legal forms and their combination, access to world markets, transnational character, etc.

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