Model of cross-entity management accounting system in agribusiness entities

Khoruzhiy, Liudmila; Katkov, Yu. N.

doi:10.2991/ies-18.2019.32

Cited by 4 publications

(3 citation statements)

References 8 publications

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“…Several scientists think that tax security constitutes an independent type of security: L.I.Khoruzhiy, Yu.N.Katkov, V.I.Khoruzhiy [7]. S.M.Frolova [8], D.N.Tikhonov [9], A.A.Tsviliy-Buklanova [10].…”

Section: Literature Review Methodologymentioning

confidence: 99%

Methodology for assessing the tax security of the state using mathematical modeling methods

Reutov

Vorobyоva²,

Apatova³

et al. 2023

E3S Web of Conf.

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The issues of studying tax security are especially relevant and important from the point of view of the problem of ensuring the security of the country as a whole, as a tool for managing socio-economic systems and ensuring social protection of the population. The purpose of the study is to study the indicators of the tax security of the Russian Federation, taking into account threats. The article clarifies the essence of the concept of •tax security•; assessed the tax security of the Russian Federation on its main aspects; Threats to Russia’s tax security have been identified and systematized. The analysis of modern economic literature revealed the following problems in the study of this topic: some authors consider it as an independent type of security, others - as an integral part of budgetary and tax security; there is also no well-developed comprehensive methodology for assessing tax security; At the same time, the study of threats to tax security takes place without studying the causes of their occurrence and the consequences to which they lead.

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Section: Literature Review Methodologymentioning

confidence: 99%

Methodology for assessing the tax security of the state using mathematical modeling methods

Reutov

Vorobyоva²,

Apatova³

et al. 2023

E3S Web of Conf.

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“…Agriculture in the Russian Federation is one of the most prospective and fast-moving sectors of the economy, but the organization of this industry is also subject to a large number of risks and adverse circumstances [1]. The ability to manage risks becomes a competitive advantage of a modern enterprise.…”

Section: Introduction and Theoretical Partmentioning

confidence: 99%

Prospects for the implementation of the risk management department in agricultural organizations of Russia and their interaction with the accounting system

Бурцева

Alekseev

2020

E3S Web Conf.

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This article discusses the urgent issue of the importance of integrating and using a risk management system in the work of modern agricultural enterprises. During the study, a review of the risk management system was conducted, its advantages and main stages of implementation were noted, and the conditions for its effective functioning were described. The study contains a list of measures, the implementation of which will optimize risk management in agricultural organizations. The necessity of using a risk-based approach in the preparation of accounting and management reporting as a source of information base for the risk management system is established.

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“…Inter-organizational cooperation is a system of organizational, functional and process relationships between economic entities united by common mutually beneficial objectives that are achieved through the synergistic effect of partnership with a high level of business culture, voluntary and on trust. Among the elements of the inter-organizational level the following is highlighted: process of inter-organizational cooperation; subjects and objects of inter-organizational cooperation; methods, tools, products; level of inter-organizational cooperation; ensuring cooperation [1].…”

Section: Introductionmentioning

confidence: 99%

Control in the inter-organizational management accounting system

Khoruzhiy

Romanova

2020

E3S Web of Conf.

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This article discusses the main concepts of the inter-organizational cooperation model, inter-organizational accounting and analytical system and the role of control in the management accounting system of partners. The main objective of the research is to build a management accounting model of enterprises at the inter-organizational level, which operates on the basis of self-organization and takes into account different levels of interaction of the enterprise. The management accounting model focuses on the role and place of control in the complex structure of relationships between enterprises and partners in the framework of inter-organizational management accounting. The control element is an important part of building a fundamentally new inter-organizational accounting and analytical system. This is due to the complexity of this structure, the presence of an unlimited number of subjects of inter-company relations and management levels. Establishing an effective control system will prevent a conflict of goals between partnership subjects, balance the interests of partners, and carry out coordinated adoption and implementation of decisions on the functioning and interaction in the network.

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Model of cross-entity management accounting system in agribusiness entities

Cited by 4 publications

References 8 publications

Methodology for assessing the tax security of the state using mathematical modeling methods

Methodology for assessing the tax security of the state using mathematical modeling methods

Prospects for the implementation of the risk management department in agricultural organizations of Russia and their interaction with the accounting system

Control in the inter-organizational management accounting system

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