Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Techniques for assessing the investment attractiveness of a commercial organization based on classical methods of strategic economic analysis

Purpose: The development of methodological support for assessing the investment attractiveness of a commercial organization, considering modern information requests of stakeholders. Design/Methodology/Approach: As part of the research, the authors have developed an algorithm for investment attractiveness assessment of a commercial organization by using the scenario method of economic analysis. Findings: It is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: To eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality/Value: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity.peer-reviewe

The essence of temporary differences under the conditions of changes in RSA 18/02 and convergence with IAS 12 “Income taxes” and their impact on the financial statements

The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As a result of the study, the authors revealed a convergence of Russian standards for determining temporary differences and deferred taxes, and at the same time indicated differences that still remained, and also assessed the existing differences. The authors considered it appropriate to systematize new principles for calculating deferred income taxes. For clarity, the definitions of current tax, net profit and other concepts, calculations of current tax and income tax expenses are presented in the form of formulas that can be easily compared with a previously existing methodology. The results of the study can be used when transforming financial statements, as well as in the construction of the consolidated financial statements generated in Russia in accordance with the requirements of IFRS, since the latest amendments in RSA 18/02 include the calculation of income tax for members of a consolidated group of taxpayers

Amino-acid composition of broiler meat in the application of feed additives “Mikofiks”

Studied chemical composition and amino-acid content of meat in broiler muscle tissue, mostly treated diet feed additive “Mikofiks” in comparison with the meat of broilers not receiving supplement. Define the comparative evaluation of the biological activity of the experimental and control of meat chickens, protein amino-acid score of pectoral muscles of broilers of cross-country “Siberian”. It was found that the use of the feed additive “Mikofiks” increases the physiological activity of chickens and weight gain. The chemical composition and calorific value of broiler meat treated with the additive does have some differences from the meat of chickens that received feed without additives “Mikofiks”. The moisture of meat of experimental chickens was an increase in 1.68%, and the energy value in 10,3-10,7%. In the white meat broiler of experimental group content of essential amino-acids in total increased by 2.7%, nonessential amino acids content decreased by 0.79%. The ratio of the amount of essential amino acids indispensable to the white meat of chickens of experimental group was 2.89% lower than in the control of broiler meat. However, the ratio of tryptophan to hydroxyproline increased by 23,6%. In the protein broiler of experimental group took place a limiting amino-acid (score) - tryptophan. Based on the conclusions of the data that the feed additive “Mikofiks” fattening broiler increases weight gain, and positive changes in the chemical composition of the meat defined by increased content of some essential amino acids, with the score (the limiting amino acid) - tryptophan