Controlling is a tool for collecting, analyzing and assessing of necessary information on the status of the company. Such information is required by the managers for effective management decisions, which ultimately can reduce the level of risk. This article is dedicated to the nature and certain...

The article is devoted to the definition and justification of indicators of information and analytical management system of the enterprise, providing high-quality decision-making. The essence of the concepts of 'information' and 'information and analytical system' is disclosed and the scheme of...

This article is devoted to deepening theoretical and methodological provisions of substantiation of the essence of the information potential, and identifying and resolving the problematic tasks of its development. As part of the study reviewed are the scientific approaches to defining the...

The concept of 'managerial influence' has been defined. The steps, methods and functional tools of the management influence have been considered. The theoretical and methodical basis for designing the information and analytical system of managerial influence to implement the management decisions...

In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that...

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector -...

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

The Article addresses the history of the development of accounting as a social and economic institute and definition of periodization of its development. It is noted that the formation of institutional models of accounting took place from informal regulation to establishment of formal rules and...

The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled...

The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing...