Особенности Управления Экологическими Затратами

The article shows the essence of environmental protection costs, related to the environmental protection of a number of construction companies, as well as the need to form and implement an effective environmental strategy. The article examines the approaches of management accounting to the value and quantitative assessment of environmental protection costs. A cost management mechanism has been developed in the framework of the “business – process – function” categories, based on the acquisition of certain functions by costs at the intersection of functions and business processes, including the conditions necessary for accounting: accuracy, efficiency and quality of accounting data. The developed methodology for the functional and process accounting of environmental protection costs makes it possible to identify the costs by processes and functional blocks and ensure the creation of high-quality accounting information on the formation of environmental protection costs and their results.El artículo muestra la esencia de los costos de protección ambiental, relacionados con la protección ambiental de varias compañías de construcción, así como la necesidad de formar e implementar una estrategia ambiental efectiva. El artículo examina los enfoques de la contabilidad de gestión para el valor y la evaluación cuantitativa de los costos de protección ambiental. Se ha desarrollado un mecanismo de gestión de costos en el marco de las categorías de "función de proceso de negocio", basado en la adquisición de ciertas funciones por costos en la intersección de funciones y procesos de negocio, incluidas las condiciones necesarias para la contabilidad: precisión, eficiencia y Calidad de los datos contables. La metodología desarrollada para la contabilidad funcional y de procesos de los costos de protección ambiental permite identificar los costos por procesos y bloques funcionales y garantizar la creación de información contable de alta calidad sobre la formación de los costos de protección ambiental y sus resultados.В статье раскрывается сущность затрат на охрану окружающей среды, связанных с охраной окружающей среды ряда строительных компаний, а также необходимость формирования и реализации эффективной природоохранной стратегии. В статье изучены подходы управленческого учета к стоимостной и количественной оценке природоохранных затрат. Разработан механизм управления затратами в рамках категорий «бизнес-процесс-функция», основанный на приобретении определенных функций затратами, при пересечении функций и бизнес-процессов, включающий в себя условия, необходимые для учета: достоверность, оперативность и качество учетных данных. Разработанная методология функционального и технологического учета затрат на охрану окружающей среды позволяет идентифицировать затраты по процессам и функциональным блокам и обеспечить создание качественной учетной информации о формировании затрат на охрану окружающей среды и их результатах

Scenarios of the innovative development of education in the context of the Russian economy’s modernization: entrepreneurial universities vs. high-tech universities

The article is aimed at identifying the scenarios of the innovative development of education in the context of the Russian economy’s modernization through the opposition of entrepreneurial universities and high-tech universities. The authors conduct a system econometric analysis. The scenario analysis showed that the strategic prospects (optimistic, long-term scenario) of the innovative development of education to support the modernization of the Russian economy through the optimization of universities’ activities require the upgrading of equipment by 982.51% for increasing the research activities to 10269.44% (compared to the threshold), which will bring Russian universities to the 1st place in the QS ranking. In the medium-term period, the share of modern (less than 5 years old) equipment in Russian universities should tend to be 90%. As it is shown by a probable and promising scenario, this will improve the position of the Russian universities in the QS ranking by 6.17%. It is proved that only high-tech universities contribute to the innovative development of education in the context of the Russian economy’s modernization. Therefore, the reduction of state funding of higher education and science makes no sense in Russia, as well as the development of entrepreneurial universities. Instead, the focus should be on the upgrading of university equipment. The originality of this paper lies in a new vision of the prospects for the development of the system of higher education in Russia in the Decade of Science and Technology (2022–2031). This new vision is as follows: for the innovative development of education in the context of the Russian economy’s modernization, it is necessary to refuse the diversification of universities and to achieve their unification, making a choice either in favor of entrepreneurial universities or in favor of high-tech universities

SPECIAL METHODS AND PROCEDURES OF AUDIT REPORTS, WHICH ARE PREPARED BY THE SPECIALIZED ORGANIZATION

The article describes the main problems that the auditor faces with in the course of validation of the accounting (financial) statements, if a specialized organization maintains accounting records and/or prepares the accounting (financial) statements. The inclusion of additional sections and procedures, which are associated with the need to take into account the specific features of the economic entity for the preparation of the accounting (financial) statements in the validation program, will allow to reduce the auditor’s risk. As a result of this work there were suggested some special additional auditing procedures: the testing of the significant terms and conditions of thecontract with the specialized organization, the assessment of the internal control system of a specialized auditing organization, the assessment of the level of professional background of the persons responsible for accounting, preparation and submission of accounting (financial) statements. It was also suggested to add supplementary information in the letter informing about auditing, as well as the regulations of the auditing organization “Providing access to service a new client and prolongation of the cooperation with the existing customers”