At the present stage, in the course of conducting financial and economic activities serious importance is attached to effective methodology for assessing internal control system. Using necessary methodological tools, foreign standards of internal control and the mechanism for forming the internal control system in Russian organizations, taking into account both foreign and Russian experience, have been studied in this article. A comparative analysis of the concepts of COBIT and COSO also has been presented, the models of COBIT and COSO in the context of all components of these models have been analyzed, key indicators for developing a methodology for evaluating the internal control system, aimed at improving the competitiveness of an economic entity in modern market conditions, have been defined.
The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.
необходимость дальнейшего развития учетно-аналитического обеспечения управленческого учета с целью совершенствования управления организацией. Методологической основой исследования стали положения и выводы, сформированные в научных трудах отечественных ученых и специалистов в области управленческого учета. Приведен анализ кондитерской отрасли, позволяющий выявить специфические особенности, оказывающие непосредственное влияние на учетно-аналитическое обеспечение управленческого учета. На основе индивидуально-организационных и отраслевых особенностей организаций кондитерской промышленности предложена модель учетно-аналитического обеспечения управленческого учета, состоящая из двух основных блоков-учетного и аналитического, позволяющих группировать информацию согласно поставленным целям и задачам менеджеров организации. Ключевые слова: информация, кондитерские изделия, кондитерская промышленность, нефинансовая информация, особенности организаций кондитерской отрасли, управленческая отчетность, управленческий учет, учетно-аналитическое обеспечение. Цитирование: Корзоватых Ж.М. Модель учетно-аналитического обеспечения управленческого учета организаций кондитерской промышленности//Вестник университета. 2020. № 6. С. 77-82.
The purpose of this work is to determine the directions of development of the accounting and analytical support system in the digital environment related to the introduction and widespread use of IT technologies and tools aimed at reducing the risk of errors in the accounting system, preventing distortion of reporting indicators. The research methodology is based on the dialectical and empirical method. The article assesses the current state of the organization and the prospects for further development of the accounting and analytical system in the context of digitalization through the transformation of new additional tools for reporting information on the financial, social, environmental situation of the organization, business activity and corporate governance. IT technologies make it possible to reflect the facts of economic life in digital format in real time in a single information database, providing quick access and exchange of electronic data between all interested users, reducing the interval between receiving information and processing it, minimizing the risk of errors and distortions in accounting and in the process of making managerial decisions, since artificial intelligence provides operational control at all stages of the accounting process.
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal authorities, tax regimes and government structures work. The purpose of this paper is to assess an accountant and auditor professions' transformation under the impact of the dynamically developing and actively implemented modern technological and multifunctional digital information systems in the accounting process. The authors consider the relationship between the trajectories of an accountant and auditor professions' transformation and the theoretical and methodological approach's modification to the development of the accounting system. That relationship will allow moving to a new stage in the functioning of the accounting and control system and an accountant and auditor professions, while maintaining their relevance in competition with modern information systems. The paper identifies trends in the development of blockchain technology in the accounting and control sphere and the possibility of its application at certain stages of the formation of accounting information. Blockchain technology is a reliable and transparent, efficient mean for exchanging information between economic entities, forming the instrumental basis for the development of transactional accounting. The authors conclude that educational processes need to be adjusted taking an accountant and auditor professions' transformation, identify trajectories for restructuring the profession, and suggest appropriate new competencies, skills and ways of solving problems.
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