THE IMPORTANCE OF TAXATION SUPERVISION IN THE OPERATION OF ENTERPRISES

2021 ◽  
Vol 4 (4) ◽  
pp. 89-95
Author(s):  
YAN MIN TSZE ◽  

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.

Author(s):  
David A. Stangeland

EVA may result in underinvestment problems and suboptimal strategies used to boost near-term performance at the expense of the future. To solve these problems, a new measure, CFMAC, is developed. This paper describes the types of problems associated with the EVA Financial Management System that includes use of the EVA measure and compensation schemes touted by EVA proponents. A new annual measure, cash flow minus amortized capital (CFMAC) is developed to address the problems inherent to EVA.


2021 ◽  
Vol 1 (47) ◽  
pp. 78-84
Author(s):  
N. O. Kondratenko ◽  
◽  
M. M. Novikova ◽  
N. Y. Spasіv ◽  
◽  
...  

The article examines some peculiarities of developing an adaptive financial management system at domestic enterprises. It was found out that the management and application of financial resources in a market economy is carried out through financial payments. This mechanism is based on the control over production expenses level and their divergence from socially necessary costs. It is noted that budgeting is the main basis for building an adaptive financial management system at an enterprise, which pays due regard to the impact of financial risks and the ways to avert them. Cash flow management cannot but use the scheme for behavioral modeling of the possible outcomes of the cash flows. The development of financial models for assessing and managing financial risks is part of the overall budgeting system at an enterprise. They are a fairly reliable instrument for assessing and managing the entire financial risks system at an enterprise, as they make it possible to assess different levels of risk due to different factors influencing them and to the different levels of risk controllability. To describe the relationship of financial indicators, a multifactor model is proposed, which allows a detailed study of the interdependence of features, the closeness of the relationship between variables, their subordination. It makes it possible to describe the mutual influence of internal and external factors on the total capital efficiency, to take into account changes (variations) in the parameters of this environment, the reaction of financial stability to these deviations. It is concluded that the development of an adaptive financial management system at an enterprise helps to improve the financial performance of the enterprise, provides transparency to the financial management and cash flow and allows the management to take viable solutions and create the most profitable financial plans.


2019 ◽  
Vol 3 (2) ◽  
pp. 206
Author(s):  
Rahma Rizal ◽  
Haditsah Annur

The partner in the community partnership program is Usaha Ilabulo Bakar. Ilabulo is a typical snack from Gorontalo. Formerly by the kings, Ilabulo symbolizes "Totombowata" which means united. PKM program by taking independent business partners as Ilabulo Bakar business actors. Partners who until now have many competitors that are difficult to develop. Every time Ilabulo was made per night, it could only be around 500 - 600 packs. The selling price per pack is around Rp. 5,000. Related to this PKM program the proposer wants to expand his business with ilabulo products globally by online marketing. This PKM program will help partners in the form of packaging improvements, product taste and quality, brands that do not yet exist, aspects of sales using only verbal communication, as well as simple management, the concept of inventory in warehouse does not yet exist and the financial management system is still lacking manual. and online sales training (e-commerce) of ilabulo Bakar products can be made as souvenirs typical of Gorontalo.


2016 ◽  
Vol 1 (2) ◽  
pp. 259
Author(s):  
Muhamad Pazri

The purpose of this thesis is to determine and assess the implementation of Principle To recognize the importance of Good Governance in Financial Management System in Indonesia. To know Is General Principles of Local Financial management of the Implementation of Regional Finance can mewujukan Good Governance and How to Achieve Fiscal Management Principles for Being a Good Governance. Research in the writing of this law is to use the method of normative legal writing with properties that provide exposure deskrepsi study or overview of the implementation of Principles of Good Governance in Financial Management System In Indonesia and find How to Achieve Financial Management To Become Principles of Good Governance .. The law Primary use is legal action that the Minister of Home Affairs Number 21 Year 2011 concerning the Second Amendment of the Regulation of the Minister of Home Affairs Number 13 Year 2006 on guidelines for financial management, and secondary legal materials in the form of books and literature. After all the ingredients of the literature and research material collected then the materials are then processed and analyzed.According to this thesis and research results show that: First, the minimal prerequisites for achieving good governance is transparency, accountability, participation, legal empowerment, effectiveness and efficiency, and fairness. Second, implementation has Good Governance in Local Financial Management of renewal has always done.


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