Development of Methodological Tools for Internal Control to Increase the Efficiency of Use of Fixed Assets

Providing the management of an economic entity with timely and reliable information about financial and economic activities is one of the conditions for its effective functioning. The main source of such information is the internal control of financial statements. The working documents of internal control developed in the course of the study contribute to the improvement of the methodological support of the audit. To improve the planning of internal control of financial statements, a working document is proposed that allows to increase the effectiveness of control measures and to systemize the results of control procedures in a timely manner. It is recommended to reflect the results of checking the completeness and correctness of reporting accounting data in the working document of internal control “Checking the completeness and correctness of reporting accounting data”, on the basis of which it is possible to draw conclusions about the correctness and completeness of the reflection of accounting data accounting in financial statements. The revealed differences between the data of financial reports and the data of accounting registers allow us to draw conclusions about the deviations that may occur when transferring indicators from accounting registers to the reporting form. Errors found during internal control of financial statements are proposed to be systematized in the working document of internal control "Classifier of identified errors and violations in the process of internal control of financial statements" in order to subsequently assess the impact of identified violations on the organization's performance indicators and on determining taxable base for separate types of taxes.

unclassified

Development of Methodological Tools for Internal Control of Financial Accounting Reporting

Закирова

Klychova

Dyatlova

et al. 2023

“…Увеличение срока службы быстроизнашивающихся деталейважнейшая проблема современного машиностроения [6]. Малый срок службы снижает экономическую эффективность многих машин и оборудования и приводит к безвозвратным потерям металла [7,8,9].…”

unclassified

Import Substitution of Working Units for Mulchers

Kolomeychenko¹,

Solovev²,

Solovev³

et al. 2023

In the current conditions, there is a multifaceted urgent problem of meeting the growing demand of agriculture for modern and high-quality equipment. Mulchers for tractors, excavators and skid steer loaders are becoming more and more popular as a type of attachment. Carbide cutting elements for the mulcher have a high resource, do not require sharpening, and are not afraid of small stones in the soil. An urgent task in terms of import substitution is the organization of their production at domestic engineering enterprises, which requires information on the materials used for manufacturing. The purpose of the study is to study the details of working bodies for foreign-made mulchers and to identify domestic analogues for the organization of industrial production in the Russian Federation. Hardness of foreign-made mulcher base is 431…710 HRC; cleaner - 221; carbide plate - 1068 ... 1073; carbide crown - 1062 ... 1076, tool holder - 51 HRC. For the production of working bodies of mulchers, Russian analogues of structural materials can be used. The tool holder and base can be made of steel for castings of ordinary grades 40KhL or 35GL GOST 977-88. For the manufacture of a scraper, chromium steel grade 40X or manganese steel grade 35GL is suitable. Parts should be subjected to a heat treatment consisting of quenching and low stress relief tempering. For the manufacture of hard-alloy elements of cutters, it is advisable to use tungsten sintered alloys of grades VK8 or VK10. Hard alloy elements should be soldered with solder grades LNMts 49-9-0.2, MNMts 55-6-4 or MNMts 9-23.5, which provide high strength of steel-hard alloy joints of 350 ... 450 MPa. It is advisable to weld the scraper to the base as follows. First, the root welds are welded with Sv-08G2S solid section welding wire by semi-automatic gas welding. Then the welded joint is surface hardened with Kiswel K-700HT or WELTEK-H565 flux-cored wire by semi-automatic gas welding. This technology provides a weld with a hardness of 54…60 HRC.

“…При условии, что угол (рис. 1), образованный между радиусом R, проходящим через точку m стыка дисков и вертикальным диаметром, bширина борозды, а φ -угол взаимного наклона дисков (угол раствора дисков), то связь между этими величинами выразится формулой [15]: (1) где R -радиус диска, мм; b -ширина борозды, мм.…”

unclassified

Substantiation and Determination of Furrower Parameters of Potato Planter

Kalimullin

Haliullin

Gayfullin

et al. 2022

Furrow formation is one of the most labor-intensive operations in potato cultivation technology. The article discusses the justification and determination of furrower parameters of the potato planter. Analytical dependences of the height of the junction point of the disks and the width of the furrow bottom are obtained, taking into account the technological parameters, its design features and the physical and mechanical properties of the soil. Potatoes are planted in the usual way. The main row spacing in our country is 70 cm. However, in areas of high humidity and in irrigated areas, wide-row planting with a row spacing of 90 cm is used. In some areas of the European part, in arid areas, potatoes are planted with a row spacing of 60 cm. By the time of harvesting, the potato field has a ridged appearance, obtained as a result of hilling, where the height of the ridges is 11…20 cm. The angle of the row seed drills is that the vanishing point of the coulter rises above the bottom of the furrow by 6.3 cm. With an increase in the angle of entry of the coulter into the soil from 2° to 11°, the depth of the coulter travel increases. At angle values from 3° to 8°, the stroke depth approaches the optimum (12…18 cm).