Formation and disclosure of information on social responsibility of agribusiness enterprises

Faizrakhmanov, Dzhaudat; Закирова, Алсу; Klychova, Guzaliya; Yusupova, Al'fiya; Klychova, Augul

doi:10.1051/e3sconf/20199106004

Cited by 33 publications

(16 citation statements)

References 10 publications

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“…The financial strategy, developed for the purposes of management of management accounting specialists, should cover all stages of agricultural business development, regardless of the type of activity and branch belonging, taking into account climatic conditions and state policy in the field of agriculture. Management accounting has all the tools and mechanisms to meet the information needs of users at all levels of management for management decision-making, including the development of financial strategy [14,15].…”

Section: Methodsmentioning

confidence: 99%

Organizational and methodological approach to managing financial flows of agricultural enterprises

et al. 2020

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Management accounting and management of an agricultural enterprise includes strategic planning and regulation of financial flows. Therefore, at the present stage, the development of measures to develop management accounting and improve the management of financial flows of agricultural enterprises is a significant problem. Management accounting and management of financial flows is the management of cash (financial) flows arising in the process of promotion of tangible and intangible assets. Besides, in the process of management accounting there is a purposeful distribution of financial resources in the logistic financial system of an agricultural enterprise. Management of financial flows is carried out both for the internal environment of the agricultural enterprise and for the external environment. The aim of the article is the justification of theoretical provisions and development of organizational and methodical approach to management of financial flows of agricultural enterprises in the system of management accounting. Objectives of the research: to determine the main components, directions and mechanism of development in the management accounting of financial strategy; to develop a method of management accounting for management of financial flows of developing enterprises, planning to expand their activities in the long term.

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Section: Methodsmentioning

confidence: 99%

Organizational and methodological approach to managing financial flows of agricultural enterprises

et al. 2020

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“…For any actively functioning economic entities in modern conditions of great importance is accounting for settlements with counterparties, Improving the efficiency of settlement relations depends directly on the independence and responsibility of economic entities in the development and adoption of management decisions [1][2][3]. For acceptance of effective administrative decisions the effectively functioning system of information maintenance which directly depends on creation within the enterprises of system of internal control of settlement operations is necessary [4][5][6].…”

Section: Introductionmentioning

confidence: 99%

Internal control of transactions operation in the sustainable management system of organizations

et al. 2021

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In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.

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“…The financial policy of a corporation is understood as a set of purposeful actions to achieve strategic and tactical goals for extracting the maximum positive effect from financial and economic activities [26]. The main constituent elements of financial policy are financial strategy and tactics, financial management system, financial mechanism [27][28][29].…”

Section: Introductionmentioning

confidence: 99%

Efficiency of corporate finance: formation of accounting and management tools

et al. 2021

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The commercial sector of the economy is the guarantor of the stability of the state functioning, since the economic subjects employed in it are able to combine personal (entrepreneurial) interests with the interests of the population, thanks to their economic potential formed at the expense of business processes aimed at profit (the main source of financing measures to meet human needs for the existing benefits). The purpose of the study - the formation of accounting and management tools that allow corporations to conduct a comprehensive analysis of the effectiveness of financial relationships, taking into account all the conditions of activity inherent in big business. In the course of the study the calculative-constructive, deductive and inductive methods were used, which allow to interconnect dialectically resultant and factor efficiency indicators, in our case, in the sphere of corporate finance, through multiple-additive correlation of efficiency and cost of financial relations in big business. The article presents the system of indicators developed by the authors, offered to corporations for assessment by the accounting and management apparatus of efficiency of their financial relations, which play the key role in business due to the greatest liquidity of monetary resources. The toolkit of such a system is built on the study of controlled and uncontrolled conditions of corporations' functioning. The use by corporations of the recommended author's approach will provide them with the optimization of the result and costs (profit and expenses) and, accordingly, the effectiveness and cost effectiveness (direct and indirect profitability or profitability) of activities, by which their financial efficiency is determined.

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Formation and disclosure of information on social responsibility of agribusiness enterprises

Cited by 33 publications

References 10 publications

Organizational and methodological approach to managing financial flows of agricultural enterprises

Organizational and methodological approach to managing financial flows of agricultural enterprises

Internal control of transactions operation in the sustainable management system of organizations

Efficiency of corporate finance: formation of accounting and management tools

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