Methodological Aspects of Formation of Chart of Accounts

The study identified three types of charts of accounts: the chart of accounts oriented to financial accounting, which is based on the matrix method of building, classification of accounts is based on the principles of the balance sheet and the traditional definition of financial results; the chart of accounts, which assumes detailing the cost accounting and allocating additional classes of accounts to determine the financial results of the production; the chart of accounts of the integrated accounting, allowing the formation of multi-sector information and the data exchange between the accounted subsystemsyesBelgorod State Universit

Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies

This study is aimed at the formation of accounting and analytical systems of predictive consolidated balance sheets, in accordance with certain trends of the synergistic effect. Based on this, the cluster analysis combined with the analysis of the portfolio of works performed by the development and construction companies was carried out, the business strategies and their relationship with the accounting processes were defined, the main trends of preparation and evaluation of the synergistic effect were formed, the value chains were analyze

Stages of economic substantiation analysis and modeling for the meat processing companies’ price strategy

The authors have presented the stages of economic substantiation analysis and modeling for making decisions on the price strategy as part of management accounting in the articl

Assessing the product quality of meat processing companies and costs on quality improvement

Within the context of new economic conditions, the issues of quality become a priority that allows gaining competitive advantages, on the one hand, and satisfy the ever-growing needs of consumers, on the other hand. Meat processors carry out the multilevel quality control both of their products and of the processes: the quality issues are of particular importance for such companies; that is why they were chosen as the object of researc

Certain aspects of the accounting of the bank guarantee at the principal and the beneficiary

For any kind of business such category as risks is peculiar. The research of this category was conducted by scientists from the different sides, certain approaches of protection against risks were developed and instruments of decrease in financial risks are offered. The bank guarantee is one of the most demanded instruments of additional financial protection today. Its active using of the commercial organizations courses questions of the organization of the detailed accounting of guarantees at the principal and the beneficiary. A little concerning the historical aspect of the bank guarantee, authors provided the overview of the determinations of "bank guarantee" characterizing it as the banking service providing distribution of responsibility between the guarantor and the principal under certain conditions. Having considered the essence of the legal nature and features of the bank guarantee recommendations about the organization of the disaggregated financial accounting on off-balance accounts were developed. In particular, need of allocation of a currency type as the directions of conducting the analytics providing correctness of reflection of cost criterion is proved. For the purpose of control of timeliness of carrying out calculations it is recommended to allocate guarantees: coincident and in coincident with primary obligation; short-term and long-term. From the point of view of nature of guarantees payment guarantees and guarantees of obligation fulfilment were allocated. These recommendations concern the beneficiary, and lack of accounting entries at a principal generates need of creation of additional registers and analytical reports which forms were offered by authors. The provided recommendations will allow obtaining transparent information on bank guarantees for the purpose of its full disclosure in the financial reporting

Assessing the product quality of meat processing companies and costs on quality improvement

Within the context of new economic conditions, the issues of quality become a priority that allows gaining competitive advantages, on the one hand, and satisfy the ever-growing needs of consumers, on the other hand. Meat processors carry out the multilevel quality control both of their products and of the processes: the quality issues are of particular importance for such companies; that is why they were chosen as the object of researc

Assessing the product quality of meat processing companies and costs on quality improvement

Within the context of new economic conditions, the issues of quality become a priority that allows gaining competitive advantages, on the one hand, and satisfy the ever-growing needs of consumers, on the other hand. Meat processors carry out the multilevel quality control both of their products and of the processes: the quality issues are of particular importance for such companies; that is why they were chosen as the object of researc

Methodological Aspects of Formation of Chart of Accounts

yesThe study identified three types of charts of accounts: the chart of accounts oriented to financial accounting, which is based on the matrix method of building, classification of accounts is based on the principles of the balance sheet and the traditional definition of financial results; the chart of accounts, which assumes detailing the cost accounting and allocating additional classes of accounts to determine the financial results of the production; the chart of accounts of the integrated accounting, allowing the formation of multi-sector information and the data exchange between the accounted subsystemsBelgorod State Universit

Accounting and Analytical Procurement of Predictive Appraisal of Synergistic Effect in Small Business Construction Companies

This study is aimed at the formation of accounting and analytical systems of predictive consolidated balance sheets, in accordance with certain trends of the synergistic effect. Based on this, the cluster analysis combined with the analysis of the portfolio of works performed by the development and construction companies was carried out, the business strategies and their relationship with the accounting processes were defined, the main trends of preparation and evaluation of the synergistic effect were formed, the value chains were analyze

Assessing the product quality of meat processing companies and costs on quality improvement

Within the context of new economic conditions, the issues of quality become a priority that allows gaining competitive advantages, on the one hand, and satisfy the ever-growing needs of consumers, on the other hand. Meat processors carry out the multilevel quality control both of their products and of the processes: the quality issues are of particular importance for such companies; that is why they were chosen as the object of researc