scholarly journals ACCOUNTING AND ANALYTICAL SUPPORT FOR EVALUATING THE EFFECTIVENESS OF BUDGET INSTITUTIONS OF THE MINISTRY OF AGRICULTURE OF THE RUSSIAN FEDERATION

2021 ◽  
pp. 98-104
Author(s):  
G.Yu. Stukalova
Keyword(s):  
Analytical Data ◽  
Financial Statements ◽  
Economic Activities ◽  
Commercial Activities ◽  
Budgetary Institutions ◽  
Relevant Topic ◽  
The Russian Federation ◽  
Income Generating Activities ◽  
Budget Institutions ◽  
Source Of Information

The article is devoted to a relevant topic – accounting and analytical information, which is necessary when analyzing the activities of budgetary institutions in the context of the implementation of government orders and income-generating activities. Since budgetary institutions are empowered to carry out commercial activities, it is necessary to develop a system of indicators that will allow analyzing the results of commercial activities to manage it. The source of information is the financial statements of a budgetary institution, and the article analyzes its ability to provide analytical calculations with the necessary information. The author notes that the management of income-generating activities is not fully supported by timely calculated analytical data. Due to the fact that the methodology for analyzing economic indicators for the timely management of income-generating activities is in the process of being developed, it is necessary to control all parameters of the plan of financial and economic activities and the report on the financial results of budgetary institutions.

World experience in using the program-targeted planning methods for high-tech industry development

2020 ◽  
Vol 19 (9) ◽  
pp. 1723-1735
Author(s):  
A.Yu. Pronin
Keyword(s):  
Russian Federation ◽  
Technological Development ◽  
High Tech ◽  
Economic Activities ◽  
High Tech Industry ◽  
Industry Development ◽  
Foreign Countries ◽  
Planning Methods ◽  
The Russian Federation ◽  
Development Objectives

Subject. The article investigates the program-targeted planning methodology, which is implemented in the Russian Federation and leading foreign countries, for high-tech industry development. Objectives. The aim is to identify the specifics of program-targeted planning for the development of high-tech industries, to shape programs and plans for innovative development in the Russian Federation and leading foreign countries. Methods. The study employs general scientific methods of systems analysis, including the statistical and logical analysis. Results. I reviewed methods of program-targeted planning, implemented by the world’s leading countries (the Russian Federation, United States of America, France, Great Britain, Netherlands, Norway, Japan, Canada), in the interests of the development of various high-tech sectors of the economy. The study established that the methodology of program-targeted management is an effective tool for resource allocation by various types of economic activities in accordance with national priorities. I developed proposals by priority areas for improving the methodology for program-targeted planning and management in the Russian Federation in modern economic conditions. Conclusions. The findings and presented proposals can be used to improve methods for program-targeted planning to develop high-tech sectors of the economy; to design various long-term programs and plans, reducing the risk of their implementation; to determine the ways and methods of sustainable socio-economic and innovative and technological development of the world's leading economies.

Analyzing the production and economic indicators of Russia's largest iron and steel works

2020 ◽  
Vol 19 (8) ◽  
pp. 1531-1550
Author(s):  
N.N. Yashalova ◽  
I.L. Ryabkov
Keyword(s):  
Russian Federation ◽  
System Analysis ◽  
Foreign Market ◽  
Domestic Market ◽  
Economic Indicators ◽  
Added Value ◽  
Current Status ◽  
Economic Activities ◽  
Iron And Steel ◽  
The Russian Federation

Subject. We investigate trends in the development of the largest steel companies in the Russian Federation. Objectives. The aim of the study is to conduct an industry-wide analysis of the production and economic activities of the largest domestic enterprises operating in the iron and steel industry. Methods. The study employs methods of comparative and system analysis, graphical and statistical methods for data processing. Results. We present the analysis of main production and economic indicators of the leading steel producers of the Russian Federation, i.e. NLMK, Severstal, MMK, and EVRAZ. The paper reveals their current status and key development trends. Conclusions. The largest Russian steel companies face serious challenges in both the domestic and foreign market. Competitive interactions in the domestic market as to the sale price of rolled metal and the share of presence are particularly sensitive. The threat of reduced supplies to export markets is also significant for Russian steel producers. It may entail insufficient utilization of capacities and potential loss of added value. The companies mainly export semi–finished goods and hot-rolled flat products, i.e. low-added value products. Products with high added value are usually delivered to the domestic market.

IFRS IMPLEMENTATION AS ONE OF THE FACTORS FOR IMPROVING THE INVESTMENT CLIMATE IN UKRAINE

2017 ◽  
Author(s):  
Kateryna Sova ◽  
◽  
Natalia Yatsenko ◽  
Denys Zagirniak ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Direct Investment ◽  
Financial Statements ◽  
International Standards ◽  
Investment Climate ◽  
The European Union ◽  
Economic Activities ◽  
Financial Reporting Standards ◽  
Almost All ◽  
The Impact

The article is devoted to the study of the impact of the introduction of International Financial Reporting Standards (IFRS) on changes in the investment climate in Ukraine. The relevance of the topic is that improving the practice of applying IFRS as a tool for exchanging financial information is one of the key conditions for improving the investment climate in Ukraine. The authors have created the generalized scheme that illustrates the chronological list of enterprises that are required by law to prepare financial statements in accordance with IFRS. It was noted that in 2018, in accordance with Part 2 of Article 12 of the law on accounting and financial reporting in Ukraine and resolution of the Cabinet of Ministers of Ukraine No. 547 from 11.07.2018, the criteria of enterprises that are required to prepare financial statements in accordance with IFRS were updated. This step significantly increased the level of application of international standards due to the adoption of such a decision at the legislative level. The dynamics of the number of IFRS enterprises in Ukraine was analyzed. The analysis showed that over the past three years, the number of almost all enterprises that must apply international standards has been growing. The advantages of using IFRS for different users of financial statements were determined. It was determined that the priority users of IFRS financial statements are investors. At the same time, it was noted that the main advantage for other users of financial statements prepared in accordance with international standards is the improvement of the investment climate. The dynamics of the Investment Attractiveness Index of Ukraine based on the Likert scale in the period from 2016 to 2020 was analyzed. The direct investment receipts to Ukraine from the European Union countries were studied. The dynamics of direct investment in the Ukrainian economy was analyzed for two types of economic activities that should form financial statements in accordance with IFRS, namely, the extractive industry and quarrying, as well as financial and insurance activities.

Assessment of changes in the application of the accounting regulation pbu 18/02 “Аccounting for income tax calculations” since 2020

2020 ◽  
pp. 10-24
Author(s):  
Irina Selezneva ◽  
Irina Selezneva ◽  
Elena Shlyapnikova
Keyword(s):  
Income Tax ◽  
Financial Statements ◽  
Accounting Data ◽  
Current Income ◽  
Accounting Regulation ◽  
New Concepts ◽  
Net Profit ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Payers

The article assesses the changes made by the Order of the Ministry of Finance of the Russian Federation dated 20.11.2018 No. 236n v PBU 18/02 “Accounting for settlements with the budget for income tax”. The application of the new norms of PBU 18/02 is mandatory for corporate income tax payers with accounting (financial) statements for 2020. The essence of the problem is that the updated PBU 18/02 contains new concepts, new calculations of indicators necessary for reflection in accounting and accounting (financial) statements. The article consists of six parts, beginning with an introduction and ending with conclusions. The introduction substantiates the relevance of the study. At the beginning of the article, the purpose and objectives of the research are defined, as well as the materials, methods and conditions for conducting the research. The results of the study and their discussion are presented below. In the article, the authors highlight the problem of transition from the previously existing norms of PBU 18/02 to the new norms applied from 2020. The main part compares the concepts and indicators used in 2019 and 2020 in accordance with the requirements of PBU 18/02. The article also addresses the issues of evaluating work in progress in accordance with the requirements of regulatory legal acts in the field of accounting and taxation. The procedure for applying the norms of PBU 18/02 is shown on a specific example and the calculation procedures made that justify the occurrence of temporary differences that lead to the recognition of deferred income tax, as well as conditional income tax expense and current income tax on the accounting accounts. For clarity and comparison, the indicators for the application of PBU 18/02 in 2019 and 2020 are presented in the tables. In addition, the tables show the schemes of accounting transactions for accounting calculations with the budget for income tax in two ways to determine the current income tax: based on accounting data and based on tax Declaration data. Having considered a specific example of the procedure for applying the norms of PBU 18/02 in the version up to 2020 and in the current version from 2020, the authors conclude that changes in the procedure for identifying temporary differences do not mean a change in their value and the value of net profit

COMPARATIVE ANALYSIS OF INTERNATIONAL STANDARDS IN THE FIELD OF NON-FINANCIAL REPORTING AND THE PRACTICE OF THEIR APPLICATION

2021 ◽  
Vol 2 (4) ◽  
pp. 146-152
Author(s):  
E. V. ANDRIANOVA ◽  
◽  
P. S. SHCHERBACHENKO ◽  
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
International Standards ◽  
Positive Trend ◽  
Financial Indicators ◽  
Additional Tool ◽  
Foreign Companies ◽  
High Level ◽  
Source Of Information

This article discusses and analyzes the most popular standards of non-financial reporting, which has a significant impact on the transformation of the business environment. Already, domestic and foreign companies with a high level of responsibility are beginning to publish non-financial statements in addition to financial statements, which is an additional tool for communication with stakeholders and a new source of information about their activities. To date, reports of this type are clearly unregulated, there are no verification standards, however, there is already a positive trend and the active introduction of non-financial indicators in the regular reporting of companies.

Topical issues of cost accounting during a pandemic

2021 ◽  
pp. 8-15
Author(s):  
G.A. Sarkisyan ◽  
E.V. Manina
Keyword(s):  
Russian Federation ◽  
Financial Statements ◽  
Cost Accounting ◽  
Dental Clinics ◽  
Primary Documents ◽  
Coronavirus Infection ◽  
The Russian Federation

The article is devoted to the problem of accounting for expenses during the period of high alert to prevent the spread of coronavirus infection in dental clinics that provide paid services. This article discusses the concept of expenses, their classification, regulations governing the accounting of expenses, as well as the procedure for reflecting them in accounting. It noted that during the pandemic, problems arose with the collection of primary documents, which, in turn, complicated the work on the formation of financial statements. Particular attention is paid to the issues of attribution of expenses for salaries of employees on non-working days announced by the President of the Russian Federation.

Best Available Techniques in mining industry: topical issues and solution methods

2020 ◽  
pp. 55-64
Author(s):  
A. E. Zakondyrin
Keyword(s):  
Mining Industry ◽  
Mineral Resources ◽  
Economic Activities ◽  
Extractive Industry ◽  
Best Available Techniques ◽  
Ecological Changes ◽  
Solution Methods ◽  
Frame Work ◽  
The Russian Federation ◽  
Negative Environmental Impact

Extraction of mineral resources is one of the most profitable economic activities of the country, commanding a large part in Russian GDP. Nevertheless, precisely extractive industry is simultaneously leading in the level of Negative Environmental Impact. Adoption and application of BAT in mining sector companies requires essential changes in ecological policy of the Russian Federation. Although they were already started since 2014, there are still many unsolved problems in this area. It is emphasized within the article frame work, that one of the most topical issues is a long-standing need to develop more efficient methods and mechanisms of state support for technological and ecological changes. The ways of difficulties overcoming were considered, recommendations on enhancement of existing regulatory framework and standardisation documents in the area of research were made.

Citizens' attitudes towards the digitalisation of public services in contemporary Russia

2021 ◽  
Vol 136 (3) ◽  
pp. 21-36
Author(s):  
M.A. Lukyanov ◽  
Keyword(s):  
Public Services ◽  
Social Economic ◽  
Leningrad Region ◽  
State University ◽  
Sociological Study ◽  
Digital Government ◽  
Relevant Topic ◽  
The Russian Federation ◽  
Citizens Attitudes ◽  
Empirical Material

A digital government is relevant topic. It is associated with hopes for improving the institutions of public policy and administration. Russia has adopted programs for the development of the digital economy. So that, there is planned the transition to digital government in Russia. The transition to digital government is accompanied by several challenges such as control, centralization, excessive control, etc. An important factor in the success of responding to these challenges is the attitude of citizens to the digitalization of public services. This article presents empirical materials from a sociological study conducted in two regions of the Russian Federation: St. Petersburg and the Leningrad region. The sample size was 300 respondents. The study is the empirical basis for a multistage study conducted by the author as part of the research team of St. Petersburg State University in the period from 2017 to 2020. The article presents the empirical material of the study and analysis on its basis of the attitudes of Russian citizens in relation to the implementation of new management models in a transforming social, economic and political environment. Since the article is based primarily on original empirical material, the presented references to other theoretical and practical works are informative

scholarly journals Regional differences between rural areas of Serbia in population aging and agricultural activities: Case studies of the Indjija and Knjazevac municipalities

Spatium ◽  
2010 ◽  
pp. 29-37 ◽  
Author(s):  
Marijana Pantic ◽  
Jelena Zivanovic-Miljkovic
Keyword(s):  
Case Studies ◽  
Rural Areas ◽  
Regional Differences ◽  
Statistical Data ◽  
Population Aging ◽  
National Level ◽  
Agricultural Activities ◽  
Economic Activities ◽  
Qualitative Approaches ◽  
Source Of Information

As one of the signs of demographic change, population aging influences various spatial categories: economic activities, social features, land-use, perspectives for future development and more. Even though the process is indicative on a national level, there are significant differences among geographically and functionally distinctive regions. Based on considerable regional differences in the development of Serbia, this paper analyses the key problems of rural areas related to the interdependences of population aging and agricultural activities. Research on aging processes, changes in agricultural activities and their features is based here on the examples of two case studies. The Indjija and Knjazevac Municipalities have been chosen to represent geographically different regions - lowland and mountainous. This study uses both quantitative and qualitative approaches in order to achieve a better understanding of the situation. Statistical data were used to illustrate processes of aging and agriculture where data from two census years indicate a trend of changes. Interviews conducted with representatives of local government, entrepreneurs and local citizens from the villages are the source of information for quantitative analysis. Population aging and agriculture are examined separately, followed by an illustration of their interdependences.

scholarly journals Financial statements as the main source of information on the enterprise activity

2021 ◽  
Vol 11/1 (-) ◽  
pp. 27-30
Author(s):  
Nina OVSIUK ◽  
Zhanna SHALIIEVSKA ◽  
Kateryna HULKO
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
International Standards ◽  
Foreign Banks ◽  
Practical Implementation ◽  
Economic Activities ◽  
Management Decisions ◽  
Economic Relations ◽  
Intelligent Technology ◽  
Transparency And Disclosure

The essence of effective management of each business entity depends primarily on transparency and disclosure of information about its financial and economic activities. The financial report itself covers all important information about the state of the enterprise and provides an opportunity to obtain financial status with it by the interested user for further analysis and decision-making on further activities. As a rule, investors of creditors, state bodies, representatives who are preparing in construction with the business entity are interested in financial reporting. In order to provide more detailed and informative financial reporting to users, it is necessary to compile it with international standards, which act as tools for globalization of the economy and contribute to the development of global economic relations. During 2020–2021, the activities of enterprises took place in extremely difficult conditions, which is why the pandemic significantly affected the financial reporting indicators. Today, there is an appropriate use of intelligent technology and computer technology in the formation of financial statements. Financial statements based on taxonomies of financial statements for IFRS are prepared and presented in a single electronic format using Extensible Business Reporting Language (XBRL). XBRL is a generally accepted international standard for presenting financial statements in accordance with IFRS in electronic form. With the help of IFRS, Ukrainian companies have more effectively solved the following tasks: attracting investments and loans from the world's largest companies and banks, the ability to service financing from foreign banks and other organizations; placement of shares on international stock exchanges; providing the company's management with reliable information for making management decisions, as well as evaluating their adoption. Thus, today the economy of Ukraine depends on the choice of IFRS as a conceptual basis for accounting and its practical implementation. After all, the financial statements are fully open to internal and external users to make informed management decisions regarding cooperation with the relevant entity.

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