№ 113(9), November, 2015
Public date: 30.11.2015
Archive of journal: Articles count 119, 266 kb
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HISTORY OF EVALUATION IN RUSSIAN ACCOUNTING
DescriptionThe assessment and calculation of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. Requirements imposed to an assessment reveal: the assessment of all objects of accounting has to be real and uniform. It is specified obligation of an assessment of objects of accounting in monetary value – in rubles of the Russian Federation. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we have considered historical aspects of an assessment in accounting in Russia. The points of view of various scientists on questions of an assessment and accounting are given. It is specified, that in Russia, the development of the state and monastic farm was an incitement to development of accounting. Thus in trade at the accounting of goods the account method on each party with the cost scheme of registration of the facts of economic life prevailed. It is noted, that at that time most of accountants adhered to the principle of an assessment at prime cost. The special attention is paid to the development of the agricultural account. The points of view of unigrafists and digrafists on problems of an assessment and calculation are considered. Discussion concerning an assessment and revaluation of fixed assets is shown. The criticism of an assessment on labor units and other natural measuring instruments is presented. We have also substantiated the need of an assessment of biological assets at fair value locates
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HISTORICAL ASPECTS OF EVALUATION IN ACCOUNTING
DescriptionThe assessment of objects of accounting is important for obtaining objective information on an economic and financial position of the organization. At the solution of a question of assessment methods in modern conditions, it is necessary to know how these issues were resolved earlier. In this article, we consider historical aspects of an assessment in accounting. The retrospective of the solution of this question is given, beginning from the XIII century in various countries – Italy, France, Great Britain, Germany, Holland, the USA, etc. Various points of view on assessment questions are considered. It is specified, that with the advent of a monetary assessment there was a double record. Types of estimates are considered: at the acquisition price (historical), at the sale (market) price, at prime cost, at recovery cost, at the reproduction price, a multiple assessment (for each asset of balance to use the base of an assessment), at fair value. Their positive and negative sides are given. The option of an assessment and revaluation of assets in the conditions of inflation with need to correct the wholesale prices of an inflation index is reflected. The main historical stages of development of an assessment – naturalistic, origin and distribution of a monetary assessment, distribution of market and historical estimates, development of variety of estimates, an assessment regulation, and association of various estimates in the category of “fair value” are formulated
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APPLICATION OF INDICATORS BUSINESS PROCESSES FOR ENTERPRISE MANAGEMENT
DescriptionThe formation of a system of indicators for assessing the performance of the business processes of the enterprise is one of the most actual and modern directions of increase of efficiency of activity of the enterprise. The system of indicators should be developed in accordance with the specifics of company's activity, its strategic goals and available resources. Consideration of the process of developing a system of indicators of business processes on a specific example of an industrial enterprise allows not only to evaluate the operation of departments in terms of running processes, but also to develop a list of measures to improve the efficiency of functions execution of business processes. The work presents theoretical information, the development of a system of indicators of business processes within the selected areas using this method of process optimization. The initial stage of the work on the development and evaluation of a system of indicators of business processes was made by enterprise characteristics, description of its organizational structure and core activities. The article considers the indicators of process, product and satisfaction of customers in terms of cost, time and technical performance. For example, the business process that best reflects the specifics of the enterprise, the process of developing a system of indicators and presented conclusions, and developed recommendations and actions for the application of the system of indicators of business processes
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Description
In this article, in accordance with the methodology of the Automated system-cognitive analysis (ASCanalysis), we examine the implementation of the 1st and 2nd stages of ASC-analysis: cognitive structuring and formalization of the subject area. At the stage of cognitive structurization of subject area, researchers decide what to consider as the object of modeling, the factors affecting it and the results of their actions. In accordance with the results of the cognitive structurization, we prepare the initial database for the study (training sample or case-based reasoning). At the stage of formalization of the subject area, the base of the original data is being normalized, i.e., we develop classification and description: the scale and graduations and with their use the base of the source data is being encoded. The result is a database of events (eventological database) and the training sample. The stage of cognitive structuring and preparation of the source data is not formalized and the formalization of the subject area is fully automated and performed directly with the use of the universal cognitive analytical system named "Eidos", which is a software Toolkit for ASC-analysis. Stages of cognitive structurization and formalization of the subject area of ASC-analysis are the first steps of data conversion into information and into knowledge. Subsequent steps: the synthesis and verification of system-cognitive model, the decision of problems of identification, forecasting and decision making, as well as studies of the modeled object by studying its model will be considered in future articles
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Description
In this article, in accordance with the methodology of the Automated system-cognitive analysis (ASCanalysis), we examine the implementation of the 3rd ASC-analysis: synthesis and verification of forecasting models of development of diversified agro-industrial corporations. In this step, we have synthesis and verification of 3 statistical and 7 system-cognitive models: ABS – matrix of the absolute frequencies, PRC1 and PRC2 – matrix of the conditional and unconditional distributions, INF1 and INF2 private criterion: the amount of knowledge based on A. Kharkevich, INF3 – private criterion: the Chi-square test: difference between the actual and the theoretically expected absolute frequencies INF4 and INF5 – private criterion: ROI - Return On Investment, INF6 and INF7 – private criterion: the difference between conditional and unconditional probability (coefficient of relationship). The reliability of the created models was assessed in accordance with the proposed metric is similar to the known F-test, but does not involve the performance of normal distribution, linearity of the object modeling, the independence and additivity acting factors. The accuracy of the obtained models was high enough to resolve the subsequent problems of identification, forecasting and decision making, as well as studies of the modeled object by studying its model, scheduled for consideration in future articles
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Description
In the article there was discovered the essence of two projects of globalization, strong competitiveness of which came on the large part of XX century. The liberal project based on the economic freedom, limiting the government interference, resisted the socialist project, where the focus is put on the collective ownership that ensures social justice. The author of the article reveals the general idealphilosophic roots of both projects marking their joint tend to universality and ignoring of national–cultural differences that in some situations can serve as their weak or strong side. Despite on the victory of liberal project under social, the author of the article does not include in future the alternation of these projects in the course of human history
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Description
Grain is the strategic importance and is the basis for food security. The gross national product share of grain and its products is about 10-15%. It always stands out from other types of raw materials, as used to produce the most massive daily foods. When selecting cultivation technology agricultural crop agronomist has at its disposal a database of more than a hundred times-personal of alternative technologies for each crop. Prior to the decision-maker (DMP) is the task of specific criteria to select the most suitable for the owners, climatic zone of technology cultivating culture. These circumstances explain the relevance of in-depth research of economic and mathematical models and methods of analysis and evaluation of the economic efficiency of technologies of cultivation agricultural crops. The possibility of developing a set of mathematical models and methods for multi-criteria analysis and assessment key technologies of cultivation of agricultural crops
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Description
In assessing the optimal composition of machine and tractor fleet nomenclature and quantitative composition of parks of technical means and some parameters of production technology are used as varying variables, leaving the timing of mechanized fieldwork fixed. At the same time, changing the duration of mechanized operations in the most intense periods of the field season can significantly affect the amount of the basic means of mechanization as a part of machine and tractor fleet, the value of investments in its formation. The article used a method of determining the composition of the machine and tractor fleet of agricultural organizations considered the "flexible" duration of the mechanized operations in field and based on the iterative adjustment of the results of the optimization of machine and tractor fleet by the criterion of the minimum difference between savings investment and value of crop losses. The analysis showed that the economically viable term of harvesting of winter crops for domestic combine harvester Acros-530 is a period of 16 days. The article analyzes the economic efficiency of the different periods of the harvesting campaign using imported agricultural machinery. This work presents a sensitivity analysis of the effect of reducing the need to combine at different periods of cleaning of grain crops to the level of prices for products and equipments
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PROTECTION OF INNOVATIVE PROCESSES AGAINST THREAT OF EMERGENCE OF RISKS
DescriptionThis article is devoted to protection of innovative processes against threat of emergence of risks. Innovative processes need to be realized in the conditions of high confidentiality, safety of industrial samples, new technology, and documentation. Conditions of risks of various physical nature, reliability of work of the scientific and production stuff are defined
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Description
In the article, we can analyze the organization work of trade unions about collective agreements conclusion as example of agricultural enterprises in Kalmykia in 1963-1973. The author considers the realization of the main clauses in the collective agreement. In them there were reflected the commitments of administration and collective of industrial and office workers on perfect in labor organization, introduction of new techniques and raising the productivity of labor, qualification and training of personnel. The collective agreements were made with registration of the main points in labor and wages questions, and so points in the sphere of working time, resting time, payment of labor and material stimulation, labor protection, improvement of life conditions and cultural service of workers. The analyses of extensive documentary material showed that there were serious defects in the working practice with collective agreements. There were the facts in formal attitude; conditions and details of agreements realization were not always discussed in time. The agreements promoted to realization of production plans, improvement of everyday repairs and cultural services of industrial and office workers, and attracting them to industrial managements. Though in collective agreements the question of industrial development were taken more place than protecting workers rights and interests