Development of a mechanism for making administrative decisions on the use of leasing

Klychova, Guzaliya; Закирова, Алсу; Dyatlova, Angelina; Ostaev, Gamlet; Faizrakhmanov, Marat; Pimenova, Nadezhda

doi:10.1051/e3sconf/202016410010

Cited by 4 publications

(1 citation statement)

References 25 publications

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“…Leasing operations, which are a type of investment activity to acquire property and transfer it on the basis of a leasing agreement to individuals or legal entities for a certain fee for a certain period and on certain conditions stipulated by the agreement with the right to redeem the property by the lessee, are subject to special control [31,32].…”

Section: Questionsmentioning

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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Section: Questionsmentioning

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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Economic Security: A Critical Approach to Assessing the Effectiveness of the Resource Potential of Business

Klychova

Ostaev

Закирова

et al. 2022

Lecture Notes in Networks and Systems

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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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Development of a mechanism for making administrative decisions on the use of leasing

Cited by 4 publications

References 25 publications

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

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

Economic Security: A Critical Approach to Assessing the Effectiveness of the Resource Potential of Business

Corporate finance in the system of economic analysis management and intensification

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