Экономические науки/7. Учет и аудит
Candidate of Philosophical Sciences, assistant professor Petrova
Y.A.
Arapova A.E.
Isalova S.A.
Samoylenko Y.S.
Rostov State University of Economics, Russia
The
urgency of accounting in crisis conditions in Russia.
Macro- and microeconomics integrates constant interest
in accounting and analytical support of the management processes, both in the
national and in the international practice. The adoption of managerial
decisions based on the accounting resource that provides external (strategic)
and internal (tactical) management. This resource of accounting is developing
in parallel demands of top managers, which vary depending on changes in
industrial settings or under the influence of law and the emergence of new
forms of economic activity. In addition, a special influence on the development
of accounting paradigms has international standards of accounting reporting.
As a result, it can be argued that the formation and
development of accounting in every country is a mirror image of economic
relations in all their diversity. The positive dynamics of these relations
between the government and economic entities having a positive effect on the informativeness of accounting resources: improved management
techniques on the basis of accounting, standardized methods of record keeping,
improved methods of control and financial analysis, will be replicated positive
international experience in the development of accounting philosophy.
Accounting is perceived as a dynamically developing management subsystem on the
background of the development of the management system.
Based on the above, it can be argued
that accounting determines the location of any commercial enterprise in sector
of business. Firstly, it reflects the financial results of the stakeholders
that can benefit investors, suppliers, customers, creditors, tax authorities
and banks in the interaction with the subject. Secondly, taking into results of the account can
prevent negative effects arising in industrial activity, as well as the
consequences of not a productive use of its resources. Thirdly, it is a source
of information needed to predict the future activity of the subject.
In the modern world the process of company`s
predicting plays an important role to preliminary calculations, performance of
the assets, financial stability, profitability, solvency. And this, in its turn
determines the place of the company in the economic area, which is very
important for the effective achievement of the goals of the company: to
maximize profits and minimize costs as well as to maintain the profitability of
the enterprise "afloat" during the crisis. What you need to know the
company to move forward and significantly improve its performance indicators in
extreme conditions?
This is the starting point is reiterated increasing interest of top-managers of companies
in studying of possible
causes of the deterioration in
efficiency’ s indicators of enterprises in relation to the dynamics of changing
of accounting ratios. Entities function
in dynamic developing world, where all events are logical, and at the same
time, unexpected, as for example, crisis of 2008-2010 years and crisis in 2014
year, which has continued so far. Without knowledge of effectiveness of
financial accounting, it is almost impossible to manage activity of the
companies in a crisis.
Financial
accounting represents only one of its kind institution, which provides management and
interpretation of economic processes in times of crisis. Nowadays isn't an isolated event
ill-considered approaches of
heads during downturns of production based on misinterpretation of results of accounting,
mistakes of management in capacity as a price with regard to reckless evaluation of the relationship “ input- output”,
lack of knowledge in determining level of participation of each business process in total profit of company, all of which lead to decline in the quality of financial information’ s
interpretation. Consequences adversely effect on generation of strategy for production and sale in response
to the crisis of economic relation.
In times of unstable economic
conditions, accountants and analysts meet with problems of solution of challenges
is based on accounting resource.
To the main of its are related:
·
evaluation of production‘s effectiveness ;
·
evaluation of development’s
state of entity;
·
definition of the degree of risk of production activities
Therefore,
the main function of financial accounting in the circumstances is concentration
of attention not only to registration of the economic facts, but also on
identification of strategic decisions for further improvement of a financial
condition of an economic entity.
Currently
the accounting system of
Russia is in the process of reforming, in which
have been established new
fundamentals of accounting in view of the critical state of the economy ,that ,in turn, has given an impetus to the
development of accounting ‘s methodology in general.
For the enterprise, locating in crisis, useful the follow prospective actions:
1) Introduction such objects of accounting as innovation
(in the context of
innovative projects). It results to new, higher stage of development of
records, because it is brought
together all prospective costs for future innovative products. Innovations help to ensure productivity gains ,
capital productivity, reduction of material consumption, and also increase effectiveness of
other economic indicators.
2) Verification of accounting. It helps to provide legal
ground for unified accounting system, to ensure the completeness and accuracy
of the recorded and retained information. That initiative allows fighting
illegal activities and corruption, which is very important in prevention of
business bankruptcy.
3) Strengthening of public policies in enterprises’
economic activities area. In the context of economic crisis, the state needs to
establish general requirements to financial accounting regardless of
organizational and legal type. At the same time, the state retain the right to
adoption development programmes and regulatory acts
in the accounting area.
4) Distribution of management functions and calculation
of expenditures between business processes. This will mean a more effective
spreading the costs between areas and more reliable cost control. In times of
crisis, this condition will ensure most optimum costs for each business
process.
5) Distribution of information resources between tax,
financial and management accounting, which would provide the possibility to
solve various tasks according to legislative and corporate standards.
6) Professional development of accountants. Good
organization of accounting department helps to increase accounting
effectiveness, to gain legislative support for accounting and audit, to ensure
technologies protection from incorrect accounting algorithms.
Proposals
described above will help enterprises to overcome economic crisis. In this
time, accountants and economists have a vital role for business, because they
have all up-to-date information about business process and could use it to
solve various problems in unstable situation. This requires a transparent
accounting, an objective assessment of financial results and constant
monitoring the accuracy of financial statements. Companies should make
accounting an efficient tool of strategic management. Except in this case,
accounting system will bring maximum benefits and ensure competitiveness to
recover from crisis.
Литература:
1.Белов Н.Г., Хоружий Л.И. и др. Бухгалтерский
учет в сельском хозяйстве: Учебник / под ред. Н.Г. Белова, Л.И. Хоружий - М.: Эксмо, 2010.608 с.
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В.Э. Керимов, З.Д. Бабаева, Т.М. Неселовская; Под
ред. В.Г. Гетмана. -М.: ИНФРА-М, 2010. - 717 с.;
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кризиса// Вестник бухгалтера Московского региона - М., 2011, № 4
4.Козлова Е.П., Парашутин Н.В и др.
Бухгалтерский учет. – М.: Финансы и статистика, 1994. – 463 с.
5.Хоружий Л.И., Роль и место бухгалтерского учета в условиях
модернизации экономики//Вестник бухгалтера Московского региона -М., 2010, № 4