Tuyakova Z.S., Cheremushnikova T.V.
CLASSIFICATION OF COSTS FOR BUSINESS — PROCESSES IN TELECOMMUNICATION COMPANIES [№ 8 ' 2013]
The article focuses on the classification of costs in telecommunications companies for business processes. The authors have reviewed the variety of expenses related to the provision of telecommunications services, justify their position by grouping these costs for different types of business processes (basic, support and business process of management and development strategy of the company.) The contents of the accounting process stages for the formation of management information for dedicated business processes and procedures of their distribution on services provided by telecommunications companies are discussed.
Popova E.S., Tyakova Z.S.
MODERNIZATION OF THE CHART OF ACCOUNTS FOR CONSTRACTION ORGANIZAITIONS AS ELEMENT OF BRANCH STANDARTS SYSTEM [№ 13 ' 2012]
The article considers the main directions of modernization of the chart of accounts for the building organizations as one of the key elements of the branch standards system. Author's proposals about introduction of new synthetic accounts, opening of the new sub accounts in the account to record production, addition of nomenclature of articles of the direct costs in the construction, improvement of the order of reflection and synthesis of income and expenses of construction contract are justified.
Tuyakova Z.S., Cheremushnikova T.V.
CONTENT AND STRUCTURE OF BUSINESS PROCESSES IN THE TELECOMMUNICATION COMPANIES AS OBJECTS OF MANAGEMENT ACCOUNTING [№ 13 ' 2012]
The role and importance business processes management accounting for information support of decision-making for management in the telecommunication companies are disclosed. The author's position on the allocation of business processes, sub-processes and their functions in the telecommunication companies is substantiated. Results of the comparative analysis of provisions existing methodological documents of the Ministry of communications in Russia and standards approved by the International Telecommunication Union are presented.
DEPRECIATION POLICY AS A STRATEGY FOR THE DEVELOPMENT OF INDUSTRIAL ENTERPRISES [№ 1 ' 2012]
The article deals with effective depreciation policy in economic entities on the basis of systematizing its principles and the development of a set of activities to comply with those principles the implementation of which is essential to the development of the economy of industrial enterprises.
Korkeshko O.N., Tuyakova Z.S.
BASIS OF MANAGEMENT TECHNOLOGY MODERNIZATION BUSINESS [№ 13 ' 2011]
The paper considers the nature of the technological modernization of industry, defined hierarchical levels of the economy on which it is carried out. According to the survey revealed that the main link in the technological modernization of the economy are the corporations and enterprises, using the individual strategies and mechanisms for managing this process.
Tyakova Z.S., Popova E.S.
DEVELOPMENT OF DOCUMENTARY SUPPORT FOR ACCOUNTING OF INVESTMENT-CONSTRACTION ACTIVITY [№ 13 ' 2011]
In clause problems of qualitative registration of primary documents under the account of incomes and charges in the construction organizations are considered, additions and the specifications offered for entering into operating unified primary documents prove, the maintenance of the new forms of documents developed by authors which consider changes of specificity of investment-construction activity and its нормативно-legal regulation is stated.
Tuyakova Z.S., Tuyakova V.B.
ANALYSIS OF EXPENSES CAPITALIZATION CONSEQUENCES AT ACCOUNTING OF STANDING ENTERPRISE [№ 2 ' 2010]
This article is devoted to the most important consequences of action of activity continuity admission — capitalization of expenses at the modern accounting. In this article different approaches to the transformation of expenses in native accounting are summarized, consequences of using of different methods of capitalization on information forming at accounting and book-keeping are analyzed. The authors systematize the character of these influences on financial result and financial condition of economic subject and prove the choice of one or another method of capitalization of expenses depending on conditions of enterprise’s functioning and its further strategy of development.
Tuyakova Z.S., Satalkina E.V.
CLASSIFICATION OF PROFESSIONAL OPINION AS A MODERN INSTRUMENT OF ACCOUNTING [№ 1 ' 2010]
In this article the authors analyze the approaches to professional opinion on the base of systematization of the role and place of such category in modern accounting on the base of analysis of scientific works of modern Russian scientists and principals of its realization in IAS (International Accounting Standards). The authors prove their interpretation of such category as comparatively new instrument in the system of accounting, also they reveal common and more typical features of its presence, and general factors influenced on this opinion of a specialist in a sphere of accounting. Besides, the classification of professional opinion with distinguishing of different features of its grouping is suggested here.
Tuyakova Z.S., Chertkova A.A.
CLASSIFICA-TION OF ECOLOGICAL EXPENSES AT MODERN ACCOUNTING [№ 8 ' 2009]
This article is devoted to the important problem – classification of ecological expenses at modern accounting. The authors on the base of summarizing of modern classifications variety and their critical analysis prove their own position about necessity of ecological expenses classification at following characteristics: at connection with the process of production, way of capitalization, time of realization, types of conducted measures, articles of expenses for analytical account conducting.
Tuyakova Z.S., Sviridova L.A.
ORGANIZATIONAL-METHODIC ASPECTS OF EXPENSES ACCOUNTING ON ADVERTISING PRODUCT CREATION [№ 5 ' 2007]
The problems of expenses capitalization on advertising reels creation and other audiovisual products and questions of original documents of these expenses accounting forming are regarded in this article. The authors prove their position of expenses capitalization of some advertising types on the base of comparative analysis of approaches to confession of fictitious assets objects in accordance with demands of the Russian and international standards of financial book-keeping.
SYSTEM APPROACH TO THE CLASSIFICATION OF COST APPRAISALS AT ACCOUNTING [№ 10 ' 2006]
This article is devoted to one of problems of accounting theory – classification of cost appraisals. The author on the base of summarizing of modern classifications variety and their critical analysis gives essential specifications and additions in classification at such features as appraisal subject, method and functions of appraisals, and proves necessity of appraisals classification depending on influence on qualitative characteristic of accountability indexes and gives author’s vision of this classification content.
FAIR VALUE IN THE MARKET APPRAISAL SYSTEM OF ACCOUNTING OBJECTS [№ 9 ' 2006]
This article is devoted to the one of more debated problem of accounting theory – Fair value. The author proves his position regarding to this term and forms the author’s determination of Fair value as a category of accounting on the base of critical analysis of this concept content giving in determinations of native economists and specificity of its using at accounting according to the conceptions of MSFO.
Pankova S.V., Tuyakova Z.S.
DEVELOPMENT OF THE ESTIMATION THEORY OF PERSONALITY AND INSTITUTIONAL SCHOOLS OF THE BUSINESS ACCOUNTING IN USA AND ENGLAND [№ 8 ' 2006]
The article is devoted to one of the major questions of the theory of business accounting - to a cost estimation of objects of accounting supervision. Authors prove tendencies in change of modern concepts of estimation depending on market conditions on the basis of generalization of conceptual approaches to estimation in frameworks of personality and institutional theories which have received distribution in the account of USA and England in the beginning of the last century.
ESSENCE AND CONTENT OF THE CONCEPT "APPRAISAL" IN THE SYSTEM OF PRICE MEASURING OF ACCOUNTING OBJECTS [№ 1 ' 2006]
In this article the author proves his position on conceptual machinery and accounting sense of the term "appraisal" with reference to modern stage of accounting development according to comparative analysis of the concept "appraisal" and specific of its using in Russian and international accounting.
HISTORICAL SUPPOSITIONS OF DEVELOPMENT OF COST APPRAISAL CONCEPTION IN DIFFERENT MODELS OF ACCOUNTING [№ 8 ' 2005]
This article is devoted to the most important problem of accounting which is cost appraisal of organization assets. The author regards historical suppositions and tendencies of development of cost appraisal conception in frame of different balance theories such as statistical, dynamical and organic.