Научная электронная библиотека ULRICH'S Periodicals Directory

Сибирский государственный университет
науки и технологий имени академика М.Ф. Решетнева

Сибирский аэрокосмический журнал
ISSN 2712-8970 (Print) ISSN 2782-5760 (on-line)

Сведения об образовательной организации

UDK 657.421
PREREQUISITES OF THE USE OF ACCOUNTING AND ANALYTICAL SUPPORT FOR PLANNED UPDATING OF FIXED ASSETS FUND
G. I. Zolotareva, N. W. Bahmareva
Reshetnev Siberian State Aerospace University; 31, Krasnoyarsky Rabochy Av., Krasnoyarsk, 660037, Russian Federation
The preconditions of necessity for the creation of accounting and analytical support of the process of updating of the fixed assets of the company of the RCP are investigated. The study of the current practice of scheduled updates production assets has been conducted, the issues associated with the risks of violation of financial stability and solvency of the enterprise have been identified. The most significant factors arising in the process of creation, development and use of fixed assets, the effect of which is manifested through causal relationships of processes and phenomena occurring in the course of accounting and analysis of fixed assets as well as the search of investment resources for updating have been shown. This confirms the authors ’ advice about the need to develop a comprehensive tool in the form of accounting and analytical system, allowing to monitor the process of updating the fixed assets on the one hand and the set of controlled parameters on the other hand. The main stages of the process from the point of view of accounting and analytical component have been described. The requirements for the accounting and management system with reference to the control parameters, which is especially important for the modern organization of enterprise management of the RCP, have been formulated. The necessity of the establishment of the company PSC accounting and analytical system, allowing a comprehensive approach to the problem of renewal of fixed assets and create efficient production-technical base for innovative development of all its divisions, able in the long term to replace an existing part of the products and services, and to develop its technological and experimental-industrial base, has been revealed and substantiated. The cumulative effect of the general possibilities of integrating accounting and analytical systems, plant and equipment upgrade will allow using it to maximum effect, providing, in turn, greater coherence, thereby enhancing the synergy effect, which consists in the fact that the overall result of the concerted action is higher than the simple sum of the individual results.
Keywords: accounting and analytical support, accounting for fixed assets, updating fixed assets, the enterprise RCP.
References

1. Fedin D. A. [Ensuring financial stability on means of the analysis of current assets of the enterprise]. Izvestiya Tul’skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki, 2011, No. 1-1, P. 26–35 (In Russ.).

2. Vasina I. G. [Risk of bankruptcy: concept and problems of the account]. Uchet, analiz, audit: problemy teorii i praktiki, 2015, Vol. 14, P. 31–33 (In Russ.).

3. Kuznetsov A. V. [Features of a subsystem of registration and analytical ensuring calculations with contractors]. Vestnik Saratovskogo gosudarstvennogo sotsial’no-ekonomicheskogo universiteta, 2014, No. 4 (53), P. 111–115 (In Russ.).

4. Astrakhantseva E. A. [Оf Feature of registration and analytical providing fixed assets in the course of financial improvement]. Aktual’nye problemy ekonomiki i prava, 2011, No. 2 (18), P. 144–148 (In Russ.).

5. Bogata I. N., Evstafyeva E. M. [Methodology and technique of formation of registration and analytical support of dividend policy]. Vestnik adygeyskogo gosudarstvennogo universiteta, Seriya 5 “Ekonomika”, 2009, No. 1, P. 1–7 (In Russ.).

6. Barkhatov I. V., Ryumin I. V. [Model of formation and distributions of profit of the Russian corporations]. Vestnik Chelyabinskogo gosudarstvennogo universiteta, Ekonomika, 2013, Vol. 41, No. 15 (306), P. 85–91 (In Russ.).

7. Melekhin V. B., Saidov M. A. [Method of management of modernization and development of production capacity of the construction enterprise in unstable environment]. Naukovedenie, 2014, No. 4 (23), P. 1–13 (In Russ.).

8. Smorodinov R. V. Smorodinova N. I. [Assessment of efficiency of innovative activity of the enterprise of the space-rocket industry]. Vrstnik SibGAU. 2015, Vol. 16, No. 4 (10), P. 1067–1070 (In Russ.).

9. Smorodinov R. V., Erygina L. V. [For questions about the effectiveness of innovative projects of high-tech industries]. Teoriya i praktika obshchestvennogo razvitiya, 2016, No. 2, P. 44–46 (In Russ.).

10. Berdnikova L. F. [About the technique of the analysis of fixed assets of the organization]. Vektor nauki Tol’yattinskogo gosudarstvennogo universiteta, 2012, No. 3, P. 119–124 (In Russ.).

11. Rodionova I. A., Semenov A. S. [The theory of restrictions as the innovative instrument of management of planning at the enterprises of the knowledge-intensive branches]. Computational nanotechnology, 2015, Vol. 1, P. 40–43 (In Russ.).

12. Agoshkova N. E., Agoshkova N. N. [Improvement of management of reproduction of fixed assets in regional agrarian and industrial complex]. Regional’naya ekonomika: teoriya i praktika, 2013, No. 12, P. 31–39 (In Russ.).

13. Kovalev V. В. Finansovyy analiz: metody i protsedury. [Financial analysis: methods and procedures: monograph]. Moscow, Finansy i statistika Publ., 2001, 560 p.

14. Krushvits L. Investitsionnye raschety. [Investment calculations: trans. from German]. St.Petersburg, Piter Publ., 2001, 409 p.

15. Statisticheskoe izuchenie ekonomicheskoy effektivnosti obshchestvennogo proizvodstva. [Statistical studying of economic efficiency of social production]. Moscow, Nauka Publ., 1977, 97 p.

16. Mikhaylov K. V. [Strategic planning of the companies with the use of Forsythe method]. Transportnoe delo Rossii, 2010, Vol. 4, P. 24–25 (In Russ.).


Zolotareva Galina Ivanovna – Cand. Sc., Docent, head of Department of Accounting, Reshetnev Siberian State Aerospace University. Е-mail: astra07@inbox.ru.

Bahmareva Natala Wladimirovna – Cand. Sc., Docent, Department of Accounting, Reshetnev Siberian State Aerospace University. Е-mail: bahmareav@mail.ru.