Methodological  Approaches to Formation of the Integrated Reporting of the  Organizations of the Agrosphere Within the Concept of Cyclic Time

Khoruzhy, L. I.; Gupalova, T. N.; Katkov, Yu. N.

doi:10.33305/197-32

Cited by 3 publications

(3 citation statements)

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“…it is reliable. For agribusiness companies this is especially important because of the special nature of production, the orientation of agro-industrial companies to innovation in organizational, technical and technological aspects to maintain competitiveness and relationship with society [6,7]. The internal control system has different goals, but the main goal is to minimize the risks of the organization.…”

Section: Resultsmentioning

confidence: 99%

The importance of internal control for agricultural organizations and ways to improve it

Panferova

2020

E3S Web of Conf.

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The article reveals the important role and importance of internal control for agricultural organizations, its purpose and objectives are given. It is noted that the internal control system is a set of methods and techniques that ensure compliance with regulatory legal acts, the safety of assets, the timely reflection of business transactions in the accounting, prevention of abuse by staff, and the formation of reliable financial statements. The higher the level of organization of internal control, the lower the risk of material distortion of the data in the financial statements of agricultural organizations. At this stage of development, internal control is not only a verification of the accuracy of accounting, but also is a control function of management. In the process of its implementation, the risks of the organization and their consequences are assessed. The article focuses on the risks that distort the financial statements of the organization, and also provides ways to minimize them.

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Section: Resultsmentioning

confidence: 99%

The importance of internal control for agricultural organizations and ways to improve it

Panferova

2020

E3S Web of Conf.

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“…Их интересуют показатели, характеризующие эффективность использования ресурсов во всех стадиях кругооборота капитала и конечные результаты, связанные с созданием стоимости в экономической, социальной и экологической сферах. Такая информация может формироваться только в интегрированной отчетности [5,6,7].…”

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“…Козменковой [23]. Методологические подходы к формированию интегрированной отчетности сельскохозяйственных предприятий агропромышленного комплекса в рамках концепции цикличного времени предложены в трудах Л. И. Хоружий, Т. Н. Гупаловой, Ю. Н. Каткова [6,7,24], О.В. Ефимовой, Шамаевой Е. Ф. предложены формат и система процедур подготовки отчетности об устойчивом развитии [25,26], труды Каплана Р. С. и Нортона Д. П. позволяют создать основу для обеспечения стратегического единства нового вида отчетности об устойчивом развитии с помощью сбалансированной системы показателей [27].…”

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Off-Balance Sheet Accounting for Changes (Transformations) of Capital in Value Creation Processes

Dzhikiya

2023

Vestnik of Kazan State Agrarian University

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The efficient use of resources in the agricultural economy and a significant increase in agricultural production volumes have ensured a more sustainable development of all activities of agricultural organizations. Therefore, there is an objective need for the formation of integrated reporting in these organizations for the purpose of presenting to users reliable and complete not only financial information, but also non-financial information, which in integration represents a holistic picture of the combination, relationship, interdependence between factors affecting the organization’s ability to create value in the form of funds and items of labor, current costs and capital investments. The main source of financing for value creation for the reporting period and for the long term is financial capital, which changes over time, that is, increases, decreases or transforms into various types of capital: reproductive and intellectual capital; human capital; social capital; natural-ecological capital. In this regard, the objective formation and disclosure of information about all changes in capital associated with the creation of value in agricultural organizations becomes an urgent task. The generation and disclosure of such information is currently quite difficult in agricultural organizations due to the lack of an appropriate information base. The proposed digital economic information system, including subsystems for accounting, analysis, planning and verification of information, makes it possible to fundamentally change the formation of integrated reporting indicators in the direction of increasing the degree of their reliability, comparability, objectivity, reliability and usefulness for users to make scientifically based economic decisions. The study substantiates the methodology for maintaining off-balance sheet accounting of the presence and movement of capital in dual-use accounts, in which transactions are recorded using the double entry method and the simple entry method. All changes in capital in these accounts are reflected and taken into account when forming the economic, social and environmental infrastructure of the organization, as well as when disposing of (writing off) various types of funds from these areas of activity. In addition, the information from these accounts allows, in integrated reporting, to draw up a special form of balance of resources and capital, used to assess the efficiency of resource use in the economic, social and environmental spheres of the organization’s activities.

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Requirements for forms of integrated and management reporting for the use of organizational resources

Dzhikiya

2023

Accounting in Agriculture

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The article substantiates the provisions that determine the need to compile reports in agricultural organizations on the efficiency of resource use in the production of agricultural products. The information from these reports will subsequently be used to generate indicators for the organization’s integrated reporting. The substantive aspects of the requirements for integrated reporting are determined. A form of operational report on the process of forming the cost and market prices of agricultural products is proposed, as well as analytical reports on monitoring the efficiency of use of fixed assets, material costs and labor resources in terms of labor productivity.

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Methodological Approaches to Formation of the Integrated Reporting of the Organizations of the Agrosphere Within the Concept of Cyclic Time

Cited by 3 publications

References 0 publications

The importance of internal control for agricultural organizations and ways to improve it

The importance of internal control for agricultural organizations and ways to improve it

Off-Balance Sheet Accounting for Changes (Transformations) of Capital in Value Creation Processes

Requirements for forms of integrated and management reporting for the use of organizational resources

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