External and internal standardization of strategic accounting at industrial enterprises
The scholars' views on the issue of standardization of strategic accounting. Recommendations on solving the problem at national industrial enterprises. The list of external standards in strategic accounting. Principles of corporate standards development.
Подобные документы
The study of the organization of the process of accounting for fixed assets at an agricultural enterprise in the current economic conditions. Increase of the efficiency of the internal control system for fixed assets of an agricultural enterprise.
статья, добавлен 17.06.2024Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.
статья, добавлен 14.08.2016The 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 26.03.2019Information preparation for adoption of operational and expected administrative decisions. The current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Functions and tasks of managerial accounting.
статья, добавлен 25.11.2017Analysis of accounting in the hospitality sector in India by four parameters: discretionary accruals, the results of the manipulation, the quality of earnings. The perception of shareholders financial results of the company in their own interests.
статья, добавлен 30.07.2016This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence.
статья, добавлен 24.11.2023Study of the popularity of outsourcing relations, which is confirmed by the dynamics of the number of business entities in the field of accounting. Determination of methods of achieving level of outsourcing services of developed countries of the world.
статья, добавлен 08.01.2024Clarification of the concept of the efficiency of accounting work of consultants and possible ways of assessing progress. One of the essential factors that allow increasing the efficiency of the activities of these specialists nowadays is the use of ICT.
статья, добавлен 28.07.2023Problems 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 01.09.2018The 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 purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined.
статья, добавлен 02.05.2022Theoretical aspects of investment real estate accounting, components of the order on the accounting policy of the enterprise regarding such real estate. A comparison of various aspects of valuation of investment real estate at fair and residual value.
статья, добавлен 20.07.2024Accounting 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 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 28.09.2016The formation of the phenomenon of sustainable entrepreneurship by analyzing the trends of digitalization of accounting, management and marketing systems at the regional and global levels. Factors affecting the formation of digitalized accounting.
статья, добавлен 13.12.2023A identify similarities between the accounting information system and the logistics system of an individual economic entity. The main characteristics and functions of accounting. The definition of the notion and the characteristics of logistics.
статья, добавлен 28.09.2016Carrying 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 04.10.2021The formation of a methodological approach to managerial cost accounting. The organization of management accounting at poultry plants, the formation transaction costs and losses, as well as the formation of economic (real) profits of the organization.
статья, добавлен 28.09.2016Considers 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 28.09.2016To 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 28.07.2023The 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 18.03.2018The 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 22.03.2016