Development of methodological basics of internal control of stocks at the agricultural enterprise

Закирова, Алсу; Klychova, Guzaliya; Tarasova, L.L.; Pimenova, Nadezhda; Abasheva, Olga Yu.

doi:10.1051/e3sconf/202125812010

Cited by 4 publications

(1 citation statement)

References 32 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In the process of research we used a systematic approach, the method of systematization and generalization of data. Legislative and normative-legal acts, publications of specialists in the sphere of formation of financial reporting [13,14,15] and development of internal control, materials of scientific and practical conferences and scientific magazines [16,17,18] served as information base for the work.…”

Section: Methodsmentioning

confidence: 99%

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Klychova,

Zakirova,

Khusainova

et al. 2023

E3S Web Conf.

Self Cite

View full text Add to dashboard Cite

In modern conditions the issues of providing the management of the economic entity with timely and reliable information about the financial and economic activities of the organization become particularly important. The main source of such information is the internal control of the accounting financial statements. The study's goal is to provide methodological tools for internal control of accounting financial statements in order to better control measure design and implementation. The primary directions of internal control were specified within the framework of the research, and working papers of internal control were prepared to contribute to the improvement of audit technique. To improve the planning of the internal control of the accounting financial statements a working document is offered that allows to increase the efficiency of the control measures and to systematize the results of the control procedures in a timely manner. The identified differences between the data of financial reports and data of accounting registers allow to draw conclusions about the deviations that may arise when transferring indicators from accounting registers to the reporting form. The internal control papers presented enable for the systematization of the outcomes of control processes and the provision of information to the economic entity's management for management choices.

show abstract

Section: Methodsmentioning

confidence: 99%

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Klychova,

Zakirova,

Khusainova

et al. 2023

E3S Web Conf.

Self Cite

View full text Add to dashboard Cite

show abstract

Management of current assets in the conditions of sustainable economic development

Klychova,

Nizamutdinov,

Parfenova

et al. 2024

BIO Web Conf.

View full text Add to dashboard Cite

The management of current assets is an important component of the financial management of the company. In the context of the sustainable development of the economy, the management of current assets should be carried out in such a way as to maintain a balance between the financial stability of the company and the maximization of profits. An important tool, which allows improving the effectiveness of the management system of current assets is internal control. The article worked out the recommendations to improve the system of internal control of current assets in the conditions of stable development of the economy. Based on the results of internal control, the management of the company can make management decisions to improve the efficiency of current assets.

show abstract

Problems and opportunities of environmental cost accounting at agricultural enterprises

Klychova,

Zakirova,

Sharapova

et al. 2024

BIO Web Conf.

View full text Add to dashboard Cite

During the reporting period, information on costs, including environmental costs, is recorded on various synthetic accounts, sub- accounts, cost items, including complex cost items, as well as on analytical accounts. Meanwhile, one of the accounting tasks is to systematize disparate information and to calculate on its basis the cost price of a unit of output. In financial accounting, the task of forming a calculation with a full list of environmental costs is not feasible due to the heterogeneity of costs and regulatory restrictions. It is only possible to maximize the allocation of the nomenclature of items related to the environmental component in the composition of current costs. To solve this problem, it is necessary to abandon the “boilerplate” analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deep detailing. The article critically examines approaches to the organization of environmental cost accounting and develops recommendations for solving the problematic aspects of accounting in the application of by-process and by-order methods by enterprises specializing in crop production.

show abstract

Development of methodological basics of internal control of stocks at the agricultural enterprise

Cited by 4 publications

References 32 publications

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Improving the methodology of internal control of financial statements as a tool for managing the activities of the organization

Management of current assets in the conditions of sustainable economic development

Problems and opportunities of environmental cost accounting at agricultural enterprises

Contact Info

Product

Resources

About