Problems of accounting, analysis and control in managing an enterprise’s production and financial resources in the context of economic processes globalization

Problems of accounting, analysis and control in managing an enterprise’s production and financial resources in the context of economic processes globalization

Автор: Sheshukova T.G.

Журнал: Вестник Пермского университета. Серия: Экономика @economics-psu

Рубрика: К 100-летию Пермского университета

Статья в выпуске: 2 (29), 2016 года.

Бесплатный доступ

In Russia there has always been a very effective system of schools of thought, playing an important role in social development. They produce, propagate, defend scientific ideas and train young scientists at the same time. To review theoretical and practical results achieved by the school of thought at the Department of Accounting, Auditing and Economic Analysis. The review covers the period of 2005-2015. Attention is fo-cused on the analytical problems of theory and practice in business management, registration aspects of managing production and financial resources, problems of theory and methods in the development of auditing and control. The research is aimed at: formulating theoretical provisions and practical recommenda-tions for fiscal and management accounting development; functional and analytical representation and gen-eralization of theoretical foundations for the system of auditing activity regulation as well as analysis of directions for its further development; improving methods of economic potential analysis on the basis of the component approach to its integral assessment; constructing theoretical and methodological bases to bring the Russian financial statements in accordance with the international standards. The researches are based on the economic theory provisions, fundamental concepts of philosophy, social hypotheses. The system com-plex approaches, analysis and synthesis, induction and deduction, economic-mathematical modeling and programming, statistic methods and methods of sociological researches were applied. The school of thought has developed theoretical and methodical provisions to use and develop the fiscal accounting mechanism and the system of management accounting taking into consideration organizational and economic characteristics of enterprises and organizations operating in the fields of oil products supply, electrical engineering and ag-riculture; bases for the analysis of an economic entity’s economic potential; bases for structural transfor-mation of the main forms of financial statements according to the international standards; a model of the quality-oriented system of auditing activity regulation. Conclusions on theory and methods specify and de-velop the existing concepts of accounting, analysis and control. The research results can be applied in many spheres, they have been presented at conferences and introduced into the training process.

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School of thought, strategic analysis, assessment of economic potential, fiscal and management accounting, tax accounting and control, international financial reporting standards, forensic accounting, commercial calculation, auditing, control

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Короткий адрес: https://sciup.org/147201532

IDR: 147201532   |   DOI: 10.17072/1994-9960-2016-2-32-53

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