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коллекция "otherreferats"
Главная Коллекция "Otherreferats" Бухгалтерский учет и аудит
  • 31. Accounting issues in the course of freight haulage operations

    The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.

    статья (455,7 K)
  • 32. Accounting of production costs and horticultural output and improvement of its documentary support

    A study of accounting of production costs and cost of production horticulture. Needs and opportunities for improvement the documentary support for accounting in the industry. Development of the primary document to reduce the complexity of accounting work.

    статья (95,2 K)
  • 33. Accounting policy and its role in the formation of information support of innovation activity management

    The features of innovation activity and its accounting. The influence of them on the formation of accounting policy for the purpose of construction of effective accounting and information system of management of innovation activity of the enterprise.

    статья (1,5 M)
  • 34. Accounting process technology: structural and logical aspects

    Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.

    статья (451,7 K)
  • 35. Achievement of synergy effect from the integrated usage of instruments of strategic accounting on the example of AB-costing

    The issue of integrated usage of strategic accounting instruments at national industrial enterprises. The achieving a synergy effect from the integrated usage of such instruments of the strategic accounting as EVA-analysis, AB-costing and DEA-analysis.

    статья (55,9 K)
  • 36. Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine

    Describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. The application of method are described in detail, taking into account the requirements of accounting legislation for the recognition.

    статья (280,0 K)
  • 37. Application of discounting to Russian companies

    Study fair value accounting. Using discounting for various future inflows and outflows by Russian companies. Financial assets and liabilities. The interest coverage ratio by companies. Bonds with different terms. The rate for future flows discounting.

    статья (409,4 K)
  • 38. Assessment of revenue as a component of accounting financial statements in accordance with international financial reporting standards

    Acquaintance with russian principles of accounting which don't allow discounting. Research and characterization of the essence and content of international financial reporting standards that establish a distinction between income and revenue concepts.

    статья (15,6 K)
  • 39. Audit report: the evolution of norms of Ukrainian and international legislation

    Assessment of the state of auditing based on the analysis of the dynamics of the number of audit entities in Ukraine. The purpose of the audit is in accordance with international standards. An analysis of the criteria to be met by the audit report.

    статья (108,4 K)
  • 40. Automated workstation of an accountant in ensuring accounting process in budgetary institutions

    The study of automation of the process of accounting, control and analysis. Improvement of accounting of incomes and expenditures in budget institutions, compilation of reports by creating and ensuring the effective functioning of an automated workplace.

    статья (18,4 K)
  • 41. Aктуaльнi питaння впровaдження контрольних зaходiв для попередження фaльсифiкaцiї звітності

    Сутність категорії "фальсифікація" у бухгалтерському обліку. Розгляд фактів шахрайства при проведенні аудиторської перевірки господарської діяльності підприємств. Класифікація факторів ризику фальсифікації фінансової звітності суб’єктів господарювання.

    статья (23,9 K)
  • 42. Bioenergy assets in the global climate scenario: multilevel model of functions

    Carrying out a theoretical substantiation of the importance of recognizing bioenergy assets as an object of accounting, creating a multi-level model of their use functions. Advantages of displaying information about bioenergy assets in accounting.

    статья (667,8 K)
  • 43. Competition, market segmentation and financial performance: evidence from Taiwanese auditing industry

    The impact of market concentration, the financial success of firms-auditors on market segmentation in Taiwan. Classification of audit firms: international, national, regional and local. The reason for the success of the international auditors in Taiwan.

    статья (136,2 K)
  • 44. Connetions between the accounting information system and the logistics of the economic entity

    A identify similarities between the accounting information system and the logistics system of an individual economic entity. The main characteristics and functions of accounting. The definition of the notion and the characteristics of logistics.

    статья (179,2 K)
  • 45. Cost accouting at transport services enterprise: the case of the United Kingdom

    The discourse of costs and their accounting in the context of the United Kingdom and Lithuania, the similarities and differences of concepts used in to both countries. The composition of costs in accounting in the UK. Peculiarities of cost documentation.

    статья (498,5 K)
  • 46. Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry

    Analysis of accounting in the hospitality sector in India by four parameters: discretionary accruals, the results of the manipulation, the quality of earnings. The perception of shareholders financial results of the company in their own interests.

    статья (251,0 K)
  • 47. Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry

    The creative accounting practices of the select companies in hotel sector in India. Analisys on four parameters: discretionary accruals, manipulation score, quality of earnings and quality of revenue. Highlighting the scope for possible solutions.

    статья (24,2 K)
  • 48. Creative accounting-undesirable phenomenon in the Slovak Republic

    Creative accounting is common in the reporting of results in organizations. Justification of the need for reliable and fair presentation of economic results in Slovakia. Key issues in the application of financial audit, its principles and significance.

    статья (219,1 K)
  • 49. Current state of the accounting outsourcing market in Ukraine

    Study of the popularity of outsourcing relations, which is confirmed by the dynamics of the number of business entities in the field of accounting. Determination of methods of achieving level of outsourcing services of developed countries of the world.

    статья (1,6 M)
  • 50. CVP-анализ как элемент системы управленческого учета

    Проведение исследования источников данных для принятия краткосрочных управленческих решений. Формирование бюджета продаж на основе CVP-анализа. Суть поиска соотношения между переменными и постоянными затратами, ценой и объемом производства продукции.

    контрольная работа (161,0 K)
  • 51. Cистема бухгалтерского учета в Республике Таджикистан

    Сущность, значение и задачи бухгалтерского учета в рыночной экономике. Необходимость его нормативного регулирования. Основные регламентирующие документы. Характеристика реформ в данной области. Перспективы развития бухучета в Республике Таджикистан.

    курсовая работа (28,9 K)
  • 52. Cредства управления документооборотом

    Понятие и основные принципы электронного документооборота. Средства и системы внутриофисной транспортировки документов (электронных и на традиционных носителях). Описание требований к хранению микрофильмов общего пользования, проблемы микрографии.

    контрольная работа (21,6 K)
  • 53. Developing a methodological approach to cost managerial accounting

    The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.

    статья (380,3 K)
  • 54. Digitalization of accounting: implementation features and efficiency assessment

    Implementation of new and modernization of existing computer programs in the accounting system. Making decisions about integration into existing systems of automated processing of accounting data, Robotic process automation, artificial intelligence.

    статья (60,2 K)
  • 55. Digitalization of accounting: implementation features and efficiency assessment

    To assess the effectiveness of such software solutions, the authors critically evaluate existing approaches to determining the qualitative indicators that are expected to be obtained after the introduction of software innovations, propose to supplement.

    статья (29,0 K)
  • 56. Discussion on the impact of big data on CPA audit work

    Accounting firms using big data technology and their impact on the audit industry. Big data as an inevitable trend in information development. Big data audit, adaptation of accounting firms to time changes. Examining the impact of big data on auditing.

    статья (15,0 K)
  • 57. Does client importance affect audit quality in moderation?

    Investigating the impact of audit duration, audit committee, and audit firm industry specialization on audit quality with client importance as a moderator. Using secondary data obtained from financial statements listed on the Indonesian Stock Exchange.

    статья (28,5 K)
  • 58. Does client importance affect audit quality in moderation?

    The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company. The audit committee is calculated based on the number of audit committee members.

    статья (26,6 K)
  • 59. Engineering of business processes in accounting support of cash management

    The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined.

    статья (1,5 M)
  • 60. ERP-системы как платформа управленческого учета в инвестиционных проектах и практика их применения в РФ

    Постановка управленческого учёта в промышленной ERP-системе. Внедрение ERP-системы, её модули и функциональность на примере нескольких предприятий. Оценка ресурсов внедрения, проблемы, методы отладки автоматизированного приложения на производстве.

    дипломная работа (379,8 K)

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