Preview

Accounting. Analysis. Auditing

Advanced search
Vol 9, No 3 (2022)
View or download the full issue PDF (Russian)
https://doi.org/10.26794/2408-9303-2022-9-3

THEORY AND METHODOLOGY OF ACCOUNTING, ANALYTICAL AND CONTROL PROCESSES

6-13 2346
Abstract

The objects of the study are accounting and financial reporting, and the tasks are to identify the impact features of digitalization on these elements of the economic activity of organizations. Nowadays, accounting is at the stage of the gradual development and implementation of new digital technologies. At the same time, the creation of a national accounting system, which will collect indicators characterizing the state of the internal socio-economic processes of the organization, is largely determined by the digitalization development of the economy. Issues related to the reliability of accounting and financial statements are the basis for making management decisions. The research considered these issues with a link to the most pressing problematic topics related to the use of digital data in the processing of reporting information. It will significantly reduce the number of allowed errorsalong with ensuring the reliability, verifiability and timeliness of the generated indicators. The methodological basis of the study was the system-functional and economic-statistical analysis, comparison, elements of the accounting method. The results of the work can be used by practitioners in the formation of accounting and financial statements of organizations.

14-26 454
Abstract

The paper considers the reasons that actualize the need for an investment audit, reveals its concept as a special type of audit service. The generalization of the existing positions of scientists on the applied methods and procedures of investment audit revealed the leading role of analytical procedures used to provide this service. The subject of the study is an investment audit as a segment of the activities of external and internal auditors. The purpose of the study is to form conceptual approaches and a methodological model of investment audit. The authors used general scientific principles and research methods: systematization, induction and deduction, synthesis and analysis. The empirical basis was statistical data and scientific works of Russian and foreign scientists. The article discusses the reasons that actualize the need for investment audit, reveals its concept as a special type of this service. n the course of the work, the analysis of factors influencing management decisions in the field of investments was carried out. Also, there were determined the audit tasks for each stage of the investment project and regulatory regulations; the methods used for investment audit and internal control were generalized. The paper consists the conceptual and methodological models of investment audit, revealing its principles, methods, prerequisites, information sources, control points. The results of the study have theoretical and applied significance as well as can be used by researchers in the field of financial control, auditors, business entities.

27-38 572
Abstract

The permanent change in the conditions for the functioning of the public sector, the emergence of new aims and the expansion of the range of tasks to be solved, the increased interest in the issues of the effectiveness of state and municipal government in the face of uncertainty lead to the emergence of new approaches, which are largely based on the use of advanced methods and management systems that have shown their effectiveness. One of them is controlling, which originally arose in the public sector, and also had developed in the commercial sector as a part of organization’s management. The purpose of the research is to reveal its essence from the point of view of various aspects and approaches, followed by highlighting current trends in the definition of this concept, as well as its methodology based on comparison, analysis, synthesis, analogies, grouping, systemic and logical approaches. The paper summarizes domestic scientific literature in this area and presents the studying results of the controlling concepts that have developed in international practice. Based on the identified distinctive features, the authors made a conclusion about the approach to its interpretation that has developed in Russian scientific thought, the uniqueness of the concept under consideration, as well as the trends in considering its essence.

TECHNIQUES AND TECHNOLOGIES

39-51 364
Abstract

The paper deals with the problems of the method of comparative analysis of the tax regimes in the field of oil production in order to create instruments for making operational decisions on its basis by oil and gas companies. The author shows that for hard-to-recover reserves, when reducing coefficients apply to the MET rate (for the period of their validity), the basic taxation regime is more effective than the AIT regime. It also substantiates the expediency of conducting a comparative analysis of the tax regimes used in the production of hydrocarbons using the Discounted Petroleum Taxes (DPT) indicator, which reflects the discounted amount of taxes (in constant prices per 1 ton of oil) in periods corresponding to the validity of project documents for the development deposits and the term of the license for the use of subsoil. The author proposed the approach to a comparative assessment of the effectiveness subsoil plots to the AIT regime at increasing the efficiency and validity of tax planning in the oil and gas industry. The research used such general scientific principles and methods as systematization, analysis (including structural-dynamic), as well as deduction. 

52-63 331
Abstract

The paper describes the issues of improving the existing methods and ways of structuring the information and instrumental space for making managerial decisions in scientific research (R&D) by industrial enterprises on their own. The model for managing the resources involved in this has a complex, ambivalent nature, since excessive savings can play a negative role in the results of research, however, in conditions of effective management, a complete absence of control over the state of costs by the subject of management is impossible. The way out of this ambiguous situation is seen in strengthening the verification of information entering the data processing system, as well as in incorporating into the considered information and instrumental space management accounting tools related to rationing, budget planning (budgeting), quantifying costs and calculating the cost of work by the direct costing method. The study goal is to develop an IIP that meets effective management requirements, capable of generating information relevant to situation-oriented, systemic and strategic types of decisions. The theoretical and methodological base is made up of process, system and operation-oriented types of scientific methods. Existing approaches to analytical cost accounting, verification of primary information, planning, standardization and accounting activities of industrial enterprises in the field of research and development are considered in detail. The introduction of the information and instrumental space of the proposed configuration into the management practice of the enterprise will allow, when conducting research, to significantly reduce the costs of persons responsible for the final business result, for searching and processing data, increase the reliability of the information fund and the quality of decisions made, optimize the cost estimate and accounting work.

64-77 654
Abstract

The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic accounting standards, involves the use of various approaches to the formation of costs, in particular, the normative method, which is the subject of this study. Based on the results of the work, as an optimization measure for material-intensive industries, the authors propose to use material costs as a basis for distributing indirect costs and ones for auxiliary production instead of the major employees’ wages. The methodology is based on a systematic and dialectical approach, observation, systematization, analysis, grouping, classification and generalization of data; as well as on such accounting tools as costing and double entry. The specific experience in management cost accounting using the example of an enterprise producing paving tiles will give an opportunity to develop a practical base of works out in determining the stages of costing and the features of the costs specifications of the main and auxiliary production based on the facts of economic life. 

78-84 611
Abstract

The need for representatives of the relevant professions to have the skills and comprehensively apply analytical tools under the areas of their professional activities has been established by the current professional standards “Internal Auditor” and “Internal Control Specialist (Internal Controller)”, approved by the Ministry of Labor and Social Protection of the Russian Federation. Meanwhile, both in the above documents and in the scientific literature, proposals on the composition, integrated use of these tools, as well as on the forms of their practical application, are not fully disclosed. The study’s goal is the practical application of the existing tools, as well as to develop recommendations for its more efficient use by specialists of internal audit and internal control of corporations and large holding structures. The authors presented the data which consisted step-by-step instructions for the practical application of analytical tools in the relevant areas of activity and would be of interest to both practitioners and students in the relevant areas.

REPORTING ORGANIZATIONS

85-94 537
Abstract

The prepared draft of the new international financial reporting standard IFRS (IAS) 1 makes significant adjustments to the regulations for the formation of financial statements. The changes envisaged by this document provide new opportunities for improving the preparation of these reports, but at the same time, the requirements in it lead to several significant problems in this area. The study’s objectives are analysing these opportunities and problems, as well as the development of proposals for their solution. Methodological analysis includes synthesis, grouping and analogy methods, comparison, logical and systematic approaches. Also, it is based on a critical analysis of the draft new IAS 1, both in terms of the terminology used in this document and the approaches provided for in it to compile various reporting forms. The research results can improve both international financial reporting regulations and Russian requirements in this area. As prospects for the study should be called an assessment of further changes made by the IASB to the draft new IAS 1, identifying the problems that arise in this case and finding ways to solve them. 

95-106 595
Abstract

The object of this study is problematic issues regarding updating accounting rules in small and medium-sized businesses (IFRS for SMEs) in digitalization. The authors give a critical analysis of significant simplifications in the accounting system and accounting (financial) reporting in the Federal Accounting Standards (FSBU) and other legal acts regulating the accounting and reporting of small and medium-sized businesses. Based on the results of the work, the authors concluded on the advisability of applying certain simplified requirements for the formation and disclosure of financial information by small businesses, considering a thorough check of each of them for negative consequences in the usefulness’s context of this information; the lack of demand for “outdated” recommendations was revealed and the rationality of their cancellation was substantiated. The research showed that in the use’s context of digital technologies, additional IT opportunities are being formed to ensure the information transparency of SME activities and improve the quality of reporting information in sustainable development. The opinion about necessity to develop a separate Federal Accounting Standard for small and medium-sized businesses is substantiated. In the study’s course, the authors applied the methods of analysis, synthesis, comparison, systematic and logical approaches, accepted accounting principles that ensure the usefulness of information for interested users. The obtained results are aimed at the development of accounting practices in the new economic conditions.

YOUTH FORUM

107-116 429
Abstract

Recent research in business process management has shown the negative impact of various kinds of barriers on the financial performance of the organization, arising from the inconsistency of the actions of individual business units. Academicians and practitioners develop proposals for creating a cross-functional team of employees within the company to eliminate such barriers. Despite the intensification of scientific research in the field of business process optimization in recent years, the task of improving accounting methods and analyzing the effectiveness of business processes remains relevant. The study used such methods of scientific knowledge as: observation, comparison, analysis, modeling, as well as a systematic approach. Data processing, their systematization and analysis were carried out using the MS Excel program. The scientific novelty of the work lies in the systematization of existing knowledge in management accounting and controlling business processes, the allocation of a new object of research —  cross-functional business processes. The theoretical significance of the study is an improvement of the conceptual apparatus and methodology of cross-functional business processes management. Of practical importance are the system of indicators for evaluating the effectiveness of cross-functional business processes, recommendations for the implementation of management accounting and controlling systems for cross-functional business processes, as well as assessing their consistency based on a barrier map. 



Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)