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.
- 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.
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.
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.
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.
- 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.