Economics / Accounting

Stafievskaya M.V., Zhirova T.V.

Mari State University

Russia

Intraeconomic reserves to reduce accounting risks

and their accounting

The study was carried out with the financial support of the RFFI and the Government of the Republic of Mari El oblast in the framework of the scientific project No. 16-12-12001 (a) "Development of accounting and analytical support for risk management and risk reflection in the accounting (financial) statements of commercial organizations of the Republic of Mari El in crisis management ".

In reducing accounting risks an important aspect is the accountant's attitude to work, as well as accounting methodology. Identified errors of the accountant in the process of internal control must be eradicated without delay, appointing the deadline for the fulfillment of the task and the appointment of responsible persons. Penalties may be imposed for delay[1]. It is necessary to control the amount of accounting work per employee in order to avoid overloading. Intentional distortion in accounting is a problem for any organization, for example, laid-off employees who continue to receive salaries, repeatedly paid the same disability sheets or disability sheets signed by the same doctor. The solution to the problem is seen in the delineation of the workflow between staffing and accounting and the limited access of the accountant to personnel information, i.e. Introduction of the confidentiality regime[2].

The list for the issue of wages can be formed in the personnel department, and the amount of wages must be stamped in the accounting department.

Possible mistakes made by accounting workers, i.e. The deviations made by them from the existing normative acts are proposed to be systematized into three groups:

- the first group - violations that do not lead to penalties;

- the second group - violations, leading to penalties;

- the third group - violations, leading to significant penalties. For each group we propose to fix a certain number of points for one violation. And each group can be divided into subgroups with the appropriate score. It is necessary to develop an internal situation, the essence of which is to provide for additional payment (or reduce it), depending on the absence or violations found (the number of points received). Thus, the manager can interest workers in the results of their work and, accordingly, improve the quality of internal inspections[6].

The accountant of the enterprise, daily being in the decision of the social problems, is in constant stress, that negatively affects his health. Today not every employer can afford to pay employees of sanatorium-resort treatment at the expense of their means. "To help" called the social insurance and support. Employers have a question: how much to allocate funds to the employee and how to be guided by such procedures[5]. The procedure for paying for passes is, of course, regulated, but sometimes there is a subjective solution to problems. The solution to the problem is seen in the creation of individual savings accounts at each enterprise, which should be regulated by the relevant internal provision that will predetermine the allocation of the allocated reserve by the social insurance and security agencies to pay for permits between employees of the enterprise. And an additional source can be the allocation of a part of the profit by the employer[7].

The distribution of funds can be made quarterly for employees according to certain criteria: length of service, age, disability, wage, etc[3]. The prospective savings account can be in the form of a savings card for each employee individually. The accounting information can be reflected in the balance sheet account 76 subaccount "Accrual on individually accumulated accounts". The employer is recommended to practice the issuance of machine records to every employee[4].

Thus, each employee, if desired, will be able to receive timely information about the amount of accumulated funds on his account and, based on his real financial capabilities, build further plans. The choice of calculation criteria, methodology, should be justified and defined as a "working document".

 Certainly, many managers in addressing risk reduction issues are outsourcing supporters (transferring certain business processes or production functions to the service of another company specializing in the relevant field), relying on the main criterion - saving costs.

References

1. Bethge J., 2000, Balansovedenie. M: Accounting, P.411.

2. Getman V., 2012, International Financial Reporting Standards. Rev. and Sub - M .: INFRA-M, P.559.

3. Mizikovsky E., 2004, International standards of financial reporting and accounting in Russia: a manual for schools. Moscow: Accounting, P.302.

4. Laikov A.Y. 2009, Insurance risk management as an instrument of ownership. Economy and management of the property, pp.19-25.

5. Sarycheva T., Shvetsov M., 2015 Statistical approaches to the evaluation of the demand and supply at the labour market based on panel data. Review of European Studies. Т. 7, 8, pp.356-367.

6. Sokolov Y., 2000, Fundamentals of Accounting Theory: Proc. for schools. M .: Finance and Statistics, P.496.

7. Stafievskaya M., Nikolayeva L., Kreneva S., Shakirova R., Semenova O.A, Larionova T., Filyushin N., 2015, Аccounting risks in the subjects of business systems. Review of European Studies. Т. 7, 8. pp.127-137.

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