Essence and value of managerial accounting
Definition and subject of managerial accounting. General characteristic and main indicators of activity of JSC "Milland". The analysis of efficiency of the organization of managerial accounting and its influence on adoption of administrative decisions.
Подобные документы
The main factors that affect on audit in automated accounting systems. The computer system valuation characteristic test for selling and getting receipts cycle. Consideration knowledge and principles of the programmer used by auditors in their careers.
статья, добавлен 22.03.2016The consignment note is the document for the cargo delivery calculation and provided services accounting. Analysis of operational processes related to the freight motor transport services. The introduction of electronic document on transport companies.
статья, добавлен 18.03.2018Problems in accounting for costs incurred in the process of production in gardening and related to specific technological factors and organizational and production peculiarities of fruit-rich production. Calculation of the cost of gardening products.
статья, добавлен 01.09.2018Analysis of scientific knowledge from the positivist standpoint. The role of the conceptual basis in the choice of accounting. Differences in the procedure for adjustments in US GAAP and IFRS. The role of financial reporting in the choice of accounting.
статья, добавлен 29.08.2018The methods of the product prime cost and loss accounting improvement in the process of AgCu 92,5 alloy coins manufacturing at the Kazakhstan mint for the more exact accounting of normative losses record and, consequently, of the product prime cost.
статья, добавлен 28.09.2016The issue of integrated usage of strategic accounting instruments at national industrial enterprises. The achieving a synergy effect from the integrated usage of such instruments of the strategic accounting as EVA-analysis, AB-costing and DEA-analysis.
статья, добавлен 28.09.2016The creative accounting practices of the select companies in hotel sector in India. Analisys on four parameters: discretionary accruals, manipulation score, quality of earnings and quality of revenue. Highlighting the scope for possible solutions.
статья, добавлен 09.01.2019The methods of the product prime cost and loss accounting improvement in the process of AgCu 92,5 alloy coins manufacturing at the Kazakhstan mint for the more exact accounting of normative losses record and, consequently, of the product prime cost.
статья, добавлен 28.09.2016Creative accounting is common in the reporting of results in organizations. Justification of the need for reliable and fair presentation of economic results in Slovakia. Key issues in the application of financial audit, its principles and significance.
статья, добавлен 23.07.2021Carrying out a theoretical substantiation of the importance of recognizing bioenergy assets as an object of accounting, creating a multi-level model of their use functions. Advantages of displaying information about bioenergy assets in accounting.
статья, добавлен 08.01.2024The discourse of costs and their accounting in the context of the United Kingdom and Lithuania, the similarities and differences of concepts used in to both countries. The composition of costs in accounting in the UK. Peculiarities of cost documentation.
статья, добавлен 04.10.2021Considers the problems related to the choice of a method for calculating the deferred taxes and their estimation. Formation of qualitative information in financial statements and establish the interrelation between accounting and taxation is grounded.
статья, добавлен 28.09.2016The investigate of the theoretical foundations of functioning and the development of methodological recommendations for the formation of a system of strategic management accounting for an enterprise. Introduction of new forms of financial statements.
статья, добавлен 20.01.2022Analysis of theoretical and practical approaches to the transformation of the method of transmitting credentials during the transition to digital audit. Analysis of information about the Big Four companies and description of their interaction systems.
статья, добавлен 10.08.2022To analyse the nature of customer and supplier settlements. The methods of settlement. The documentation of payments, organisation and control of accounting for settlements with customers and suppliers. Document flow chart for goods sold on credit.
статья, добавлен 28.07.2023Features cost accounting auxiliary production. The order of reflection in the accounting operations of auxiliary production, as well as the distribution of costs between the main and auxiliary production. Supplying the production of water, electricity.
статья, добавлен 11.09.2018Practical recommendations for improving the system of accounting and auditing of environmental costs at agricultural enterprises in the context of greening. Clarified the concept of accounting and audit in the context of environmental protection.
статья, добавлен 28.04.2021Accounting firms using big data technology and their impact on the audit industry. Big data as an inevitable trend in information development. Big data audit, adaptation of accounting firms to time changes. Examining the impact of big data on auditing.
статья, добавлен 22.02.2021The impact of the audit on the improvement of tax policy (including tax accounting and planning) in the newly formed territorial (administrative) and sectoral clusters (agricultural holdings, united territorial communities) through of its functions.
статья, добавлен 16.11.2020The essence and significance of financial reporting standards, the prerequisites for their creation. The consolidated report of the company. The legislation in the field of accounting in the Kazakhstan. The consolidated and separate financial statements.
статья, добавлен 26.03.2019- 71. The impact of events after the reporting date on the financial position and performance of banks
Essence, classification of events after the reporting date. Review of IAS 10 "Events after the reporting period". Disclosure of events that occur after the reporting date in accounting reporting, display of information about them in the audit report.
статья, добавлен 21.07.2024 Acquaintance with russian principles of accounting which don't allow discounting. Research and characterization of the essence and content of international financial reporting standards that establish a distinction between income and revenue concepts.
статья, добавлен 26.05.2017Optimization of the management of economic institutions and the smart city. Improving of the accounting in a smart city in the conditions of the combined use of Internet of things technology and geographic information systems in sectors of the economy.
статья, добавлен 16.01.2024The methods of the product prime cost and loss accounting improvement in the process alloy coins manufacturing at the Kazakhstan mint. The exact accounting of normative losses record and, consequently, of the product prime cost. Рrocess cost calculation.
статья, добавлен 28.09.2016Study of adaptation of the national accounting standard of Uzbekistan to the requirements of IAS standards. Development of scientifically based proposals for amendments to the national standard for classification of received interest and dividends.
статья, добавлен 19.09.2024