This article reveals formation features of the accounting process in religious organizations. Particular attention is drawn to the development of management accounting, since this area is poorly understood in the nonprofit sphere. The authors suggest the main directions of development of management accounting in religious organizations.
Financial lease analysis methods, presented in various sources, reveal only the efficiency of the use of the subject of lease. At the same time the available sources do not consider the analysis of debt, which also arises when concluding a leasing contract. In this regard, the article presents the methodological basis for the analysis of lease financing receivables and payables, which include: estimation of the share of debt in balance sheet total and estimation of the dynamics of its change; determination of debt profitability and turnover. The indicator of lease financing debt profitability is formed by the method of proportional-cost division of the degree of resources (capital) participation in profit-making, which makes it possible to determine the profitability of specific assets and their sources. It is suggested to accept the amount of leasing payments received by the lessor as turnover, when determining the period of turnover of accounts receivable. The amount of leasing payments paid by the lessee is suggested to be accepted as a turnover, when determining the period of turnover of accounts payable.
The article substantiates the necessity of periodic relevance monitoring of effectiveness assessing methods of leasing operations due to the constantly changing management analysis information base and continuous improvement of management analysis methods. The problem is that the existing analytical methods objectively require constant improvement because of the growth of quality and transparency of the economic analysis information base. The purpose of the study was to create a methodology for analyzing the effectiveness of leasing operations based on indicators compiled on the current requirements of international financial reporting standards. The authors of the study suggest the effect of the leasing agreement to be defined as the difference between the potential costs of the lessee enterprise when acquiring fixed assets under the leasing agreement and the potential costs of the borrowing enterprise when acquiring property under a purchase and sale contract at the expense of a credit or a loan. The relative efficiency of leasing is proposed to be defined as the ratio of the effect of the leasing contract to the potential costs of the lessee. Lists of potential expenses of the lessee and the borrower are drawn up in accordance with the applicable regulatory legal acts, with consideration of the tax consequences of transactions and the inflation component. The methodology developed by the authors of the article will help enterprise managers make the right managerial decisions regarding the choice of financing source when updating fixed production assets, increase transaction efficiency, and optimize enterprise expenses.
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