Accounting and analytical support of internal management reporting on reclamation works

Klychova, Guzaliya; Закирова, Алсу; Khusainov, Shaukat; Dyatlova, Angelina; Raheem, Ullah; SAGADEEVA, Elza Faizovna

doi:10.1051/e3sconf/202015704022

Cited by 21 publications

(6 citation statements)

References 26 publications

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“…https://doi.org/10.1051/e3sconf/202127310037 [32][33][34][35][36]. During budgeting, budgets for the upcoming period, reports on their implementation for the past time are prepared, and the planned and actual indicators are compared.…”

Section: Discussionmentioning

confidence: 99%

Corporate finance in the system of economic analysis management and intensification

et al. 2021

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The study of the issues of assessing the indicators of efficiency and intensification of finance in the activities of corporations operating in modern economic conditions is necessary and relevant. The research was conducted in order to identify a group of financial and economic indicators for assessing the financial efficiency of the corporation. In the course of the research a toolkit was developed, which is a group of indicators that allow corporations to analyze financial and economic activity in generalized and detailed forms. When selecting the resulting and factor indicators of efficiency and intensification, the author's position was based on taking into account the current economic situation, namely, the multiprofile activities of corporations (within and outside the state borders) and the high proportion of borrowed capital for business processes in the core and non-core types of entrepreneurship. The objects of the study in generalized and detailed forms were direct and indirect profitability. They refer to the resulting indicators of efficiency, calculated by comparing the profit and consumed capital. The formed indicators fully correspond to the modern economic situation and the economic nature of the categories of «efficiency» and «intensification». With their use it is possible to calculate the dependence not only between the resultant and factor indicators, but also to analyze the interaction of the factor indicators themselves. These factor indicators meet all the economic postulates and are fully adapted to the generally recognized economic requirements, in particular, financial and economic and financial management. The proposed approach will help to maximize the financial benefits through an objective analysis of the effectiveness and intensification of economic operations.

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Section: Discussionmentioning

confidence: 99%

Corporate finance in the system of economic analysis management and intensification

et al. 2021

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“…According to the results of the control actions, the perspective directions of development of the system of costs management can be worked out. Besides internal controllers carry out information and consulting functions in relation to those subdivisions that are connected with implementation of production activity [17][18][19].…”

Section: Introductionmentioning

confidence: 99%

Methodological basis of internal control in the costs management system of enterprises

Klychova

Закирова

Khusainova³

et al. 2021

E3S Web Conf.

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In modern conditions the functioning of enterprises is influenced by a number of factors, which include a tough competitive environment, limited material resources necessary to carry out production activities, the economic crisis caused by the pandemic COVID-19. The main tasks, which should be solved to increase the effectiveness of the company's activity, are tasks, connected with minimization of expenses for production, works and services. To solve these tasks, it is necessary to implement effective and rational internal control. The article's purpose consists of studying of organizational aspects and development of directions of improvement of methodical provision of internal control of production costs and product costing. As one of the tools of internal control it is recommended to use developed working documents of internal control. These documents make it possible to carry out effective planning of internal control; to evaluate effectiveness of internal control and accounting systems, to systematize information received during inspection of primary accounting and observation of norms of consumption of material assets during production; to generalize results of inspection and reflection of violations and mistakes revealed during internal control.

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“…At the same time there is a need to improve the quality of accounting information about the safety, receipt and disposal of fixed assets, provided to internal (owners, senior executive management) and external (investors, creditors, fiscal authorities) stakeholders [10][11][12].…”

Section: Introductionmentioning

confidence: 99%

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

et al. 2021

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.

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Accounting and analytical support of internal management reporting on reclamation works

Cited by 21 publications

References 26 publications

Corporate finance in the system of economic analysis management and intensification

Corporate finance in the system of economic analysis management and intensification

Methodological basis of internal control in the costs management system of enterprises

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

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