Анализ влияния системы учета на финансовое состояние организации (на примере основных средств)
The authors of this article compare the principles of financial (accounting) statements and its qualitative characteristics, provided by international and local accounting standards, assess their effect on the financial condition of the organization.
Reforming the Russian accounting system in accordance with International Financial Reporting Standards has necessitated the use of Russian organizations of professional judgment. The article examines the impact of professional judgment on the financial indicators of companies.
Business Enlish practice tasks and texts for the development and mastering of Business English Vocabulary.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.