Problems of practical application of the professional Accountant standard are revealed and recommendations about improvement of his contents are identified in the article. Relevance of researches is caused by discrepancy of separate provisions of the professional Accountant standard to the legislation on accounting, and absence of thorough investigation of the single questions concerning application of the professional standard by employers. It is possible to carry to such questions: - uncertainty of the requirements to qualification, education level and experience of professional activity shown to applicants for a position of the deputy chief accountant; - lack of similar requirements to officials to whom the duty of conducting accounting and drawing up accounting reports, except the chief accountant is assigned; - discrepancy of the skill levels enshrined in the professional Accountant standard, to modern realities of professional activity in large economic subjects and to educational programs of higher educational institutions. The authors have proved introduction to the professional Accountant standard of new labor functions and the highest levels of qualification corresponding to them for the chief accountants and other officials who are carrying out consolidation of financial statements, preparation of the tax reporting of large taxpayers
The article considers the economic growth and its components, the main indicators, targets and the effect that it has on the economy. In addition, we briefly describe the main trends of the economic growth of the Krasnodar region and the forecast of their change over the next 2 years
This article reviews the activities of the company TD "YUGDOM". The authors consider the organization performance; produce an analysis of accounting organization of revenue from ordinary activities or other income, studying the nature of the organization, the types of income and the conditions for their receipt. They also study the formation of the organization of financial activity result from ordinary activities determined by cost of goods, products, works and services, which is formed on the basis of expenses from ordinary activities recognized in the reporting year, as in previous reporting periods, and passing expenses related to income in future periods, as adjusted, depending on the characteristics of production, works and services and selling them, as well as the sale (re-sale) of goods. We study expenses of the organization, depending on their nature, of the conditions and directions of the organization activities, subdivided into expenses on ordinary activities and other expenses and income size and (or) in accounts receivable, defined based on the price specified in the contract between the organization and the buyer (customer) or by the user organization's assets
The article considers brief theoretical information of the wavelet transform and the methods of identification of nonlinear time-varying systems using multiresolution wavelet transform. The methods of data processing based on wavelet transformation are widely used in recent times. Wavelets have significant advantages compared to Fourier transform because wavelet transform tells you about not only the frequency spectrum of the signal, but also on what point in time came one or another harmonic. With their help, you can easily analyze intermittent signals or signals with powerful bursts. Moreover, wavelets allow us to analyze data according to scale, on one of the preset levels (small or large). The unique properties of wavelets allow constructing a basis in which the representation of the data will be expressed with just a few nonzero coefficients. This property makes wavelets a useful tool for data packaging. Small expansion coefficients may be discarded in accordance with the selected algorithm without a significant impact on the quality of the compressed data. Wavelets have found wide application in digital signal processing and data analysis. There are two classes of wavelet transforms: continuous and discrete. In the article implemented the discrete wavelet transform with the resulting output distribution on a 3D graph. The algorithm and the results of converting a time series of indicators of integrated industrial systems of the sugar subcomplex in the agro industrial subcomplex. The methods of neural network modeling for improved accuracy in predicting high-frequency oscillation are applied in the research. The method of determination of cyclic patterns based on coefficients of the wavelet transform is proposed
For national financial accounting, fair value is really a problem. The reasons for that are various. First, there is an opinion that assessment procedure is not accounting "case", we have appraisers for that. The entities do not hurry to estimate fair value independently not to violate the law on assessment. They do not do it for the reason that transition from estimates on original cost to estimates is at fair value quite reasonable and we accept from the point of view of improvement of quality characteristics of the reporting, and here the return transition is rather complicated, even, one may say, is impracticable. Often, estimates at fair value are considered as the instrument of a fraud, a manipulation financial results and the financial reporting in general. Besides, use of estimates at fair value increases expenses on creation of the financial reporting that not every entity is able to afford in the conditions of national business. Use of fair value can significantly influence indicators of activities of the entities, and not always positively. In addition, certainly, assessment at fair value is a professional judgment for which in most cases nobody wants to bear responsibility. Nevertheless, as we are headed for IFRS, we shall promote overcoming difficulties of use of fair value for the purpose of creation of IFRS reporting. There is a popular belief that the IFRS reporting are constructed on fair value. To some extent, this is true, but fair value is a multidimensional concept. For example, historical cost value of the asset purchased for money for date of transaction can be "fair" cost. The "fair" cost of the current receivables corresponding to recognition criteria an asset is the amount of its settlement. The "fair" cost of the obtained bank loan is the current (amortized) liability size for date of the financial reporting. However, this view of fair value is represented narrow-minded and can be sufficient unless for general idea about IFRS - the reporting, but cannot be used in the professional environment
The article is devoted to discussion of modern views
on management decisions. We have released several
bulk textbooks on the theory of decision-making.
This article discusses several key aspects of this
theory: a comparison of approaches to decisionmaking,
the pitfalls of voting, and the methodology
of decision-making, management responsibility. We
have considered a simple example of a problem of
decision-making in the management of the
organization: selection a model of a new car to run
into a series. Criteria for making a decision, which
put forward by the four experts-theorists,
contradicted each other. The Board of Directors
decided to issue a vote. We have considered the
"reefs" of voting. In the production and realization
of administrative decisions we distinguish four
levels. The first and most important level, which
determine the success or failure of administrative
activity is methodological. We discuss the levels of
production and realization of administrative
decisions. We give some examples where
methodological errors lead to wrong management
decisions. For example, a call to "maximum profit at
the lowest cost" is quite common in the speeches
and orders of a general nature. However, it is
mistaken. Practice of development, adoption and
implementation of solutions is based on a few basic
concepts: Who makes the decisions? The procedure
for preparation of the solution (the regulations).
Objectives. Resources. The risks and uncertainties.
Criteria for estimating decisions. The manager has
his responsibility for the decisions taken. Volition of
manager - the basis of management
The article describes the application of
probabilistic models to predict the gross regional
product. We have made a comparative analysis of
various stochastic models implemented in the
software package called StatGraphics 5.0 and
checked the quality of forecasting by the gross
regional product on the example of a notional
region
The HACCP system today is the main model of
quality management and safety of meat products in
domestic production. Evaluation, risk analysis and risk
management should be integrated into the corporate
governance process as one of the important
components, taking into account the relevant strategy,
tactics and operational implementation. It is important
to not only manage the risk, but also periodically
review the risk management measures such as the
prevention, reduction and compensation of damage.
The article examines the features of the
implementation and of the corporate risk management
in the meat processing plant
Features of intraeconomic economic relations, the
specifics of the management system at the enterprise
are determined by many factors. Judging by currently
known management concepts, we can say that
domestic enterprises often make a choice in favor of
downsizing, which is a short- or medium-term
survival strategy. The most promising in the context
of the regulation of intraeconomic economic relations
is the concept of reengineering. It is supplemented by
the principles of controlling. Aside from choosing an
effective management strategy, managers of
agricultural enterprises to maintain an acceptable
level of manageability and efficiency have to use
internal calculation, which provides freedom of
action and autonomy of structural units in
maintaining the integrity of the organization. Finding
ways to increase employee’s interest in the growth of
the financial results of the organization actively
conducted since the second half of the 20th century.
So, widespread limit-cheque form of control of
production costs, a model of wages as a residual,
remuneration from self-financing income etc.
However, in 1990 the accumulated experience of
mutually beneficial internal relationships in many
households in the country were lost, this has a
negative impact on their financial condition. They are
currently going through a revival, especially in the
framework of large-scale agricultural production in
the form of organizational economic mechanism. In
the implementation, it is necessary to consider the
state of the national economy and the level of
development of the enterprise itself. It is necessary to
distinguish clearly the economic space between the
structural units of the organization, to ensure
transparency in implementation of management
functions and to eliminate the causes of potential corrupt practices from the leaders. Only then, the
goal of on-farm calculation – sustainable functioning
of agricultural enterprises in conditions of
competition, – will be completed
Practice shows that the state support in our AIC comes to the wrong addressees. Helping big agricultural businesses at the expense of other participants, which often are inherently more efficient and competitive, still makes the position of the existing system of state support very problematic. More correctly in this situation would be to increase help for small- and medium-sized businesses, which are often created from scratch without any support, and, therefore, are more motivated to efficiency and growth. For example, small farms are producing up to 40% of the total agricultural production, but receive only about 10% of the state support allocated to agriculture. This imbalance distorts the competitive environment and hides great injustice of the entire agricultural policy. This is the main reason for incomplete implementation of the reserves in the segment of small businesses. This has a great negative impact on the key units of crediting and selling of small agribusiness forms (SAF). The authors propose restructuring the general support of regional agriculture by blocks of crop production and small agricultural economy in benefit of the SAF due to the possibilities of state support of crop production in the ratio of 2:1, that is to leave the crop to 66.7%, and for the SAF to 33.3%. Under this scheme, small forms over the next 5 years will receive 14.2 billion rubles instead of the planned 6.4 billion. This decision will contribute to the emerging of a healthy competitive environment in the domestic agricultural market and increase the faith of the owners of small businesses in possibilities of their growth and weakening of the principles of cooperation