CONTENTS
ECONOMIC POLICY
Bulyga R. P. The role of digitalization in the transformation of accounting, analytical and control processes
PROBLEMS OF MANAGEMENT
Melnik M.V. Evaluation of the methodology of accounting and control and analytical processes for the effective use of the capabilities of the digital economy
Ivanus A. I. The Role and Place of Cognitive Methods and Technologies of Economic Management under Conditions of Uncertainty
Zvyagin L. S. Decision support systems as an innovative approach to the management of modern enterprises
ECONOMIC THEORY
Gisin V. B., Volkova E. S. Evidence theory in risk assessment during an audit
Prokopchina S. V. Measuring aspects of digitalization of socio-economic processes based on the regularizing Bayesian approach
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Guzov Yu. N. Blockchain in accounting and auditing
Ermakova M.N., Gorodetskaya O. Yu. Formation of accounting and analytical information for use in XBRL
Dvoretskaya V.V. Digitalization in tax audit
Kevorkova Zh. A. Expert studies of economic activity in the application of modern information technologies
Polyushko Yu. N. Criteria of the effectiveness of tax administration and assessment of tax inspectorates
Pankov I. Yu. Actual problems of operations research and analysis in the modern economy
Dolzhenkova E. V. Comparative characteristic of the methodological aspects of the analysis of the financial condition of an industrial enterprise
ROLE OF “DIGITALIZATION” IN TRANSFORMATION OF ACCOUNTING AND ANALYTICAL AND CONTROL PROCESSES
author
R.P. BULYGA
abstract
The article touches on the problems of transformation of accounting, analytical and control processes in the information society and digital economy. Based on the analysis of the impact of globalization and “digitalization" of the economy, the basic function of the institutions of accounting, analysis and audit as a tool for ensuring transparency and reliability of information on the activities of economic entities in the new reality is identified. The directions of transformation of accounting, analytical and control processes under the influence of the “digitalization” factor are formulated. The concept and basic principles of the formation of a comprehensive public report of an economic entity as a direction for the transformation of accounting processes and the existing financial reporting system of organizations are proposed. The algorithm of using the XBRL platform to increase the analyticity and accessibility of reporting information is justified. The concept of using the blockchain technology and distributed registries by the audit institution is formulated.
keywords
fishing, business analysis, blockchain, integrated reporting, intellectual capital, information transparency, reporting, distributed registry, theory of inspired trust, digital economy.
EVALUATION OF METHODOLOGY OF ACCOUNTING AND CONTROL AND ANALYTICAL PROCESSES FOR THE EFFECTIVE USE OF DIGITAL ECONOMY OPPORTUNITIES
author
M.V. MELNIK
abstract
The article substantiates the main directions of solving the problems of the methodology and methods of accounting, analysis and control, providing a real effect of the “digitalization" of the economy, and shows the effect of this effect on the effectiveness of accounting and control processes, which are the basis for making effective management decisions.
keywords
economic, indicator, algorithm, calculation, standardization, unification, typification, interconnection, efficiency, information technology.
ROLE AND PLACE OF COGNITIVE METHODS AND ECONOMIC MANAGEMENT TECHNOLOGIES UNDER UNCERTAINTY
author
A. I. IVANUS
abstract
The approach to the formation of managerial decisions in the economy based on methods and technologies that are a model of human consciousness is considered. The role of such methods increases as the influence of uncertainty factors increases. A model of the entropy estimation of the level of environmental uncertainty is proposed, and depending on this, the control method is selected. It is shown that in this case, management decisions are reduced to the formation of a fractal structure of financial and economic indicators. An example of using the cognitive method is given.
keywords
uncertainty entropy, cognitive method, internal model, financial and economic indicator, fractal, structure, knowledge generation.
DECISION MAKING SUPPORT SYSTEMS AS AN INNOVATIVE APPROACH TO MANAGEMENT OF MODERN ENTERPRISES
author
L. S. ZVYAGIN
abstract
Decision support systems are software packages designed to assist decision makers in the operational management of complex systems and processes, usually subject to tight time constraints. The need to implement decision support systems is due to the ever-increasing complexity of managed entities and processes while reducing the time allotted to managers to analyze a problem situation and take the necessary control actions.
keywords
information, management, decision support systems, innovation, modeling and development.
THEORY OF CERTIFICATES IN THE ASSESSMENT OF RISKS DURING THE AUDIT
author
V. B. GISIN, E. S. VOLKOVA
abstract
The paper considers the application of evidence theory in auditing. Various approaches to constructing confidence and likelihood measures, methods for the logical assessment of compound statements regarding a binary frame are described.
keywords
audit risk, evidence theory, confidence function, Dempster rule.
MEASURING ASPECTS OF DIGITALIZATION OF SOCIO-ECONOMIC PROCESSES BASED ON THE REGULARIZED BAYESIAN APPROACH
author
S. V. PROKOPCHINA
abstract
The paper proposes the concept of digitalization of socio-economic processes based on the regularizing Bayesian approach (BPO) and intelligent Bayesian technologies (BIT) as one of the promising directions for creating a methodological basis and technological base for the digital economy. The generalized BIT equation based on the RBP is given. The basic principles and properties of BIT are formulated, which are important for solving the practical problems of the digital economy. Examples of developed application systems based on BIT, focused on functioning in conditions of information uncertainty, are given.
keywords
soft measurements, regularizing Bayesian approach, Bayesian smart technologies, digital economy.
BLOCKCHAIN AND ACCOUNTING
author
Yu. N. GUZOV
abstract
Digital transformation is a complex phenomenon that changes both the corporate organization and the accounting and auditing sphere. The article discusses the prospects and problems of implementing the blockchain system in accounting and auditing processes.
keywords
audit, digital economy, digital technology, blockchain, accounting, audit, foresight.
FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION FOR USE IN XBRL
author
M.N. ERMAKOVA, O. Yu. GORODETSKAYA
abstract
The influence of the methodology and organization of the accounting and control process on the formation of the structure of XBRL as a single language for the presentation of information about economic entities is disclosed. The effect of the requirements of the high-level logical model of XBRL on the requirements for the composition and presentation forms (algorithms) of individual indicators is shown. The technology of filling the XBRL data array from the data of modern accounting reports is presented.
keywords
financial reporting, taxonomy, information support, communication, accounting account.
“DIGITALIZATION” IN TAX AUDIT
author
V.V. DVORETSKAYA
abstract
The article is devoted to the use of digital technologies in the activities of tax services. Compliance with tax laws becomes part of the natural environment of the taxpayer. The tax service, relying on technical innovations, reduced the quality of visual control of outgoing information and transferred some of the control functions to the taxpayer. As a result, managing your own digital tax data has become an integral part of the work of each economic entity and, as a result, there is a need for specialists in the field of internal and external tax audit and internal tax control.
keywords
digitalization, tax, tax administration, tax monitoring, internal tax audit, internal tax control.
EXPERT RESEARCHES OF ECONOMIC ACTIVITY IN THE CONDITIONS OF APPLICATION OF MODERN INFORMATION TECHNOLOGIES
author
J. A. KEVORKOVA
abstract
The role of state expert institutions in organizing control over the disclosure of fraudulent activities is shown. The main tasks of the automation of accounting and the formation of databases that identify the procedure for the formation of estimated performance indicators of economic entities are identified. The role of automation in the process of information processing and the creation of target databases is determined.
keywords
fraud, fraud, examination, control measure, accounting information, automation, processing, audit evidence, judicial (non-judicial) proceedings.
CRITERIA FOR EFFECTIVENESS OF TAX ADMINISTRATION AND EVALUATION OF ACTIVITIES OF TAX INSPECTIONS
author
Yu. N. POLYUSHKO
abstract
The author in the article analyzes and evaluates the effectiveness of the control work of the tax authorities in Russia for 2015? 2017. An assessment and comparison of the effectiveness of desk and field inspections conducted by the Federal Tax Service of Russia in 2015? 2017 was carried out. The author considers correlation and regression modeling of the dependence of the number of field tax audits conducted with various factors. The main goal of multiple regression? build a model with a certain number of factors, while determining the influence of each of them individually, as well as their combined effect on the simulated indicator.
keywords
desk audits, field audits, performance, consolidated budget of the Russian Federation, correlation and regression model, coefficient of determination, Fisher's criterion (F-distribution).
TOPICAL ISSUES OF RESEARCH OF OPERATIONS AND ANALYSIS IN THE MODERN ECONOMY
author
I. Yu. PANKOV
abstract
System analysis is a combination of various mathematical, statistical and general scientific methods for studying the elements and variables of the system under study with the detection and establishment of structural relationships between them. The first appearance of system analysis is associated with the development of computer technology and information technology. System analysis subdivides all tasks into weakly structured, structured and unstructured. And in each individual case of structured tasks, there is a separate set of methods and decision procedures. Due to its consistent approach to solving problems and the logical basis for decision making, this method continues to be indispensable to this day in industries where problems of management and decision-making arise, in particular, in the IT sphere.
keywords
system analysis, models and modeling, decision making, quality assessment of models.
COMPARATIVE CHARACTERISTIC OF METHODICAL ASPECTS OF ANALYSIS OF FINANCIAL CONDITION OF INDUSTRIAL ENTERPRISE
author
E. V. DOLZHENKOVA
abstract
The article highlights the main methods of analysis of the financial condition of the enterprise, the results of their comparative study. The author considers the methods of such scientists as A. D. Sheremet, R. S. Sayfulina, I. T. Balabanov, V. V. Kovalev, G. V. Savitskaya, and O. V. Efimova to these methods. Comparison of methods is carried out according to the following characteristics: the presence of analytical tables; the use of coefficient analysis method; graphic interpretation of analysis results; the amount of source information; ease of perception; recommendations for optimizing financial analysis objects. The paper also describes the advantages and disadvantages of each of the methods.
keywords
financial analysis, financial condition, industry, methods of analysis, optimization.
