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Introduction

the Urgency of a theme of research. The capital of the managing subject, its change in process of enterprise activity most visually represent itself as a subject of book keeping in the conditions of market economy.
Reflexion of a turn-over of the capital in book keeping, both physical and intellectual, and financial (own and extra, introduced and accumulated), depends on an account method. The estimation as an element of an accounting method closely related book keeping with a subject also is caused by necessity of reflexion of the information on the capital and results of its use for financial and economic activity in uniform monetary currency.
Cost measurement of the capital has paramount significance for the capital used in the form of resources in enterprise activity of the economic subject, the urgency of which problems of an estimation in the modern account is connected with application of its alternative methods. Thereof there is an objective requirement for a substantiation of adequate approaches to cost measurement of the capital in the market system of managing providing possibility, both continuations of activity of the enterprise, and its termination.
For a substantiation of the concept of cost measurement of the capital in the modern account research of evolution of its estimation in interdependence with formation and development of the account within the limits of simple, kameralnoj and double-entry bookkeeping is necessary. The analysis of changes in approaches to an estimation depending on the accounts purposes according to queries of its users with allowance for conditions of functioning of managing subjects in market economy besides, is required.
One of actual problems of the theory of book keeping in the conditions of existence of alternative methods of an estimation of the capital is generalisation of cost estimates with use of the scientifically-proved classification. The concept of cost measurement of the long-term capital inseparably linked with
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The concept of the amortisation policy characterised by use of alternative methods of charge of amortisation in the accounting and tax account for which comprehensive substantiation ordering of methods of amortisation and principles of an amortisation policy in the modern account is necessary.
Cost measurement of the capital in book keeping is based on use of categories of incomes, costs, expenses, costs, the cost price and various kinds of the cost which contents is necessary for considering in interdependence with features of the present stage of development of the domestic account. One of the most discussed questions thus is the fair cost which urgency of use is in many respects connected with capital flow activization in market economy, expansion of practice of purchase and sale of the enterprises and necessity of adequate reflexion of these processes for book keeping.
The methodology and the organisation of cost measurement of the capital in book keeping has paramount significance as the estimation and the account of formation and capital flow of the managing subject largely influence its financial stability in the conditions of the market. Thereof search of nonconventional approaches to formation of registration cost of the various capital units is required, allowing to expand borders informativnosti book keeping for its users.
As new approaches can be considered, in particular: formation of cost of permanent assets under the estimate of cost and deviations of actual amounts of capital investments from the estimate of cost at capital construction of objects or their reconstruction, carried out in the contract method; the account of costs for preparation and acquisition of materials under accounting articles; Capitalisation of expenses on research and development, on creation of the advertising products promoting formation of a brand of the company, and their account as a part of non-material assets.
The system approach to the indicated problems includes also research of methodology of the account of change of value of assets in interdependence with change
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Estimations of obligations with allowance for physical and financial concepts of preservation of the capital of constantly acting enterprise.
At the same time conditions of market economy do not exclude on occasion possibility of closing down of the enterprise, both voluntary, and compulsory, and also its reorganisation and the termination of a part of activity which assume failure of a principle of a continuity of activity and change of approaches to a cost estimate in book keeping. Therefore studying and ordering of these changes on which basis allocation of features of book-keeping is possible, distinctive signs of accounts and development of the uniform approach to the account of incomes and costs in the conditions of the activity termination is necessary.
Thus, research of the above-stated problems in system of cost reflexion of the capital in book keeping is duly and significant for the theory and practice of the modern account.
Degree of a level of scrutiny of a problem. In book keeping numerous works of the Russian and foreign scientific last centuries, in particular are devoted research of problems of cost measurement of the capital: K.I.Arnold, N.S.Arinushkina, N.A.Blatova, R.A.Weizman, M.Berlinera, L.I.Gomberga, A.I.Guljaev, F.V.Yezersky, J.Idziri, D.Kanninga, V.Kutra, G.Niklisha, I.R. Nikolaev, A.P.Rudanovsky, Z.Savari, G.Simona, F.Shmidta, E, SHmalenbaha and
Other
Evolutionary development of cost measurement of the capital in theory and book keeping practice is most in detail investigated by modern Russian and foreign economists J.Betge, M.I.Kuterom, Z.Risharom, R.De Ruverom, J.V.Sokolovym, V.J.Sokolovym, F.Oberbrinmannom, K.J.Tsygankovym, etc.
In the work the author of the dissertation leant both against proceedings of the indicated authors, and on researches of modern scientists on conceptual and g to methodological bases of cost measurement of the capital in the accounting
The account: P.S.Bezrukih, V.G.Getmana, V.B.Ivashkevicha, V.V. Kovaleva, M.V.Melnik,
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E.A.Mizikovsky, V.D.Novodvorskoj), V.F.Palija, V.I.Petrovoj, JA.V. The Sokolov, A.N.Horina, etc. which proceedings are characterised by many-sided nature and depth of considered problems.
However the accumulated scientific potential it has appeared insufficiently for the decision of problems of methodology and the organisation of cost measurement of the capital in the modern account, as:
- Has ripened necessity for the working out of the concept of cost measurement \r\nkapitala considering inquiries of users of the accounting information \r\nprimenitelno to conditions of functioning of the enterprises in market economy;
The conceptual device of system of cost measurement of the capital essentially lags behind practice of the organisation of book keeping at the present stage market economy developments in Russia;
- There is no uniform approach to classification of cost estimates in accounting \r\nuchete;
- Are insufficiently developed \' principles of an amortisation policy in \r\nbuhgalterskom and the tax account in market conditions of managing \r\nekonomicheskogo of the subject;
- There is no complex approach to methodology of a cost estimation \r\naktivov and obligations in book keeping in the conditions of the termination \r\ndejatelnosti.
In this connection special scientific-theoretical and practical interest is represented by workings out of foreign economists on the indicated problems in the conditions of the developed market economy, in particular, X. The Anderson, L.A.Bernstajna, Van Horna, M.Van Brad, M.R.Metjusa, B.Nidlza, H.B.Perrera, E.S.Hendriksena's M. and
DR -
Organizational-methodical problems of cost measurement of the capital in the conditions of reforming of the domestic account are most in detail investigated in works: A.S.Bakaeva, SEE Bychkovoj, N.D.Vrublevsky, D.A.Endovitsky, O.V.Efimovoj, T.V.Zyrjanovoj, N.N.Karzaevoj, R.G.Kaspinoj, I.P.Komissarovoj, O.A.Mironovoj, S.A.Nikolaevoj, S.V.Pankovoj, V.V.Pankova, V.V. Patrova, M.L.Pjatova,
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T.M.Sadykovoj, L.I.Horuzhy, A.E.Sheveleva, T.G.Sheshukovoj, V.G.Shirobokova, L.Z.Shnejdmana, etc. productivity of the decision of problems has found the given authors reflexion in many modern legislative and standard documents of various level of regulation of book keeping in Russia.
Nevertheless, now questions of the organisation and a technique of formation of registration cost of various groups of assets, and also adequate reflexion of changes of their cost in book keeping in interdependence with change of an estimation of obligations of the economic subject in the conditions of continuation of activity of the enterprise or its termination are insufficiently investigated.
Thus, many aspects of an investigated problem are not decided yet, some require detailed elaboration, scientific completion, a comprehensive substantiation for practical application. Complexity, ambiguity and many-sided nature of the given problem, its insufficient level of scrutiny in the modern domestic account, the theoretical and practical importance have predetermined a choice of a theme, the purpose, problems, structure and the basic directions of the given dissertational research.
The purpose and research problems. The research objective consists in working out of methodology and the organisation of cost measurement of the capital in the modern book keeping, allowing adequately to reflect structure and capital flow of the managing subject in market economy.
For purpose achievement in work following primary goals which have defined logic and structure of scientific research are delivered:
- Using methodology of the system approach to open the economic contents of fair cost in system of a market estimation of the capital according to general philosophy MSFO; to justify author's treatment of an estimation in the modern book keeping, opening changes in practice of its management in the conditions of development of market economy and reforming of the domestic account according to the international standards; to reveal interrelation of incomes, costs and expenses as the estimated characteristics reflecting capital flow of the managing subject in book keeping;
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To investigate evolution of conceptual sights at an estimation in interdependence with formation and account development in idle time, kameralnoj and double-entry bookkeeping and to reveal laws of development of cost measurement of the capital in book keeping;
To systematise conceptual approaches to cost measurement of the capital in book keeping on the basis of the analysis of the purposes of accounts in market economy, interests of various groups of users of its information and functioning conditions predprijat ї і I;
- To state an estimation of existing classification of cost estimates in the account and to reveal possibilities of its further perfection;
- To generalise existing approaches to amortisation, to define addition possibility \r\nih; to investigate organizational principles amortisation \r\npolitiki for the purpose of the accounting and tax account; to reveal problems, \r\nsvjazannye with observance of these principles, and to offer ways of their decision;
To create system of organizational-methodical regulation of formation of cost of the basic, turnaround and intellectual capital of the economic subject in book keeping;
To reveal problems of methodology of cost measurement of various capital units of constantly acting enterprise in the conditions of application of alternative methods and to offer the author's approach to the decision of these problems;
To study and systematise changes in methodology of cost measurement of the capital in book keeping in the conditions of failure of a principle of a continuity of activity.
Object of research. A subject of the present research are the economic relations arising in the course of cost measurement of the capital of the managing subject, used in the form of resources in enterprise activity with the purposes of extraction of incomes, and its reflexion in book keeping at equivalence of physical and financial concepts of preservation of the capital.
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As object of research the organisation and a technique of cost measurement of the capital of the managing subject in book keeping in various types of economic systems act. The object of more profound research chooses system of the modern account of formation and change of cost of the capital of the enterprises of various patterns of ownership and organizational-legal structure. Objects of practical realisation of research - the domestic industrial enterprises of various branches and auditing firms.
Methodological and theoretical basis of research. The dialectic approach to the phenomena and processes of an economic life became a methodological basis of research. In the course of research system and process approaches to studied problems, general scientific methods were applied: the analysis and synthesis, an induction and deduction, modelling and abstraction, istoriko-logic, and also receptions of approbation and experimental check, ordering of a studied theoretical and practical material.
The theoretical base of research was made by fundamental positions of a classical and neoclassical economic theory, works of the Russian and foreign scientists on problems of the organisation of cost measurement of the capital in book keeping; legislative and normative statements, program documents and decisions of the Government of the Russian Federation on book keeping and taxation regulation in the Russian Federation; conceptual workings out of the state and professional self-adjustable organisations on standardization and book keeping harmonisations, the Russian and international standards of the account and the reporting,
As information base of work concerning the accounting and tax account, analytical materials methodical and instructive materials of Treasury of the Russian Federation have served in periodicals, monographic and other scientific literature, expert workings out of the Russian and foreign scientists-economists, and also the results received by the author in the course of supervision and vnedrencheskoj of activity.
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Scientific novelty of research consists in working out of the concept of cost measurement of the capital of the managing subject in book keeping in market economy. The most important scientific results of dissertational research consist in the following:
1. The role, significance and the contents kategorialnogo the device in system of cost measurement of the capital in book keeping in the conditions of development of the market relations are theoretically reasonable, allowing to overcome essential backlog of the theory of book keeping from practice of its management, in particular:
The contents of fair cost in book keeping as characteristics of the capital of the managing subject on the basis of the alternative methods of the estimation including not only the market approach to its calculation under the prices of an active market at observance of the standard conditions, but also an estimation at the discounted cost-is opened at impossibility of definition of a market value; an estimation at regenerative cost - in case it is impossible to define the authentic sum of the future cash flows; and in separate unusual cases - an estimation at historical cost behind a minus of the loss from depreciation; the resulted definition expresses the general philosophy of the concept of an estimation at fair cost according to MSFO;
Estimation definition in book keeping as purposeful and ordered process of calculation of cost of the capital in its all phases krugooborota with use of the alternative methods, carried out by the accountant or the professional appraiser with reflexion of results in the account and the reporting is made at observance of the requests presented to the qualitative characteristic of the financial information; the author's treatment differs from existing accent on changes in the estimation contents in the modern account, development of an estimation of business as enterprise activity and condition of a recognition of results of an estimation in the account and the reporting;
The accounting treatment of expenses as costs involved in an accounting period in economic activities of the capital transformed during the moment of a recognition in the account in costs (the current or future periods) and in assets-is specified,
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Estimated with sufficient degree of the accuracy, compared with incomes flowing or the future periods; the resulted clarification reflects interrelation of the basic categories characterising capital flow of the managing subject and specificity of their book keeping.
2. Conceptual positions of cost measurement of the capital of the managing subject in the modern domestic account, in particular are developed:
For the first time the scientific idea of conditionality of various concepts of a cost estimate of the capital of the managing subject is put forward by type of economic system and a condition of economy of the different countries which have caused, in turn, distinctions in preferences of users of the registration-analytical information; the basic importance of the given position for revealing of laws of evolution of cost measurement of the capital in book keeping is thus reasonable;
The complex concept of cost measurement of the capital in the modern domestic account, considering the various purposes of accounts according to queries of the basic groups of its users in the conditions of a continuity of activity and its termination is offered; application of a historical estimation for definition of efficiency of financial and economic activity of the enterprise thus is supposed; discounted prognoznoj the rynochno-focused cost or potential of risk of the enterprise; regenerative - preservations of the real capital advanced in production; a market estimation at fair cost - in the operations connected with the termination of activity and with purchase and sale of the enterprises;
Existing classifications of cost estimates in book keeping-are added and specified:
In a measurement subject in group of calculation estimations accounting (actual), standard, budget estimations and estimations at fair cost are allocated; the resulted addition most full characterises internal structure of the indicated group of estimations;
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On measurement methods, \r\nv the turn, the group of the balance estimations subdivided is allocated for estimations on groups of assets and estimations of obligations; the group \r\nsopostavimyh of estimations is added by estimations for inflation measurement; it is proved \r\npodrazdelenie leaving estimations on realizatsionnye and liquidating estimations from their versions - actual and prognoznyh estimations; allocated \r\ngruppy estimations allow to systematise modern methods of reflexion \r\nstoimosti of the capital in book keeping;
On functions the group of accounting valuations including estimations in \r\nfinansovom, the administrative and tax account that is caused by features \r\nsovremennogo of the book keeping satisfying requirements \r\nsootvetstvujushchih of users of the information is allocated;
Author's classification of cost estimates on the basis of influence on qualitative characteristics of the financial information is developed; the expediency of application for observance of quality of clearness of an estimation at historical cost, relevance - estimations at fair cost, comparability - in comparable prices and estimations of conditions of inflation, reliability - various estimations for observance of this or that component of this quality is thus reasonable; the offered classification unlike the existing supplies coordination of cost estimates in book keeping with various components of the qualitative characteristic of its information;
The concept of an amortisation policy in the Russian account, differing from the standard approaches is offered:
Substantiation of a choice of the slowed down amortisation for the account in the profit purposes \r\nnalogooblozhenija;
Ordering of principles of an amortisation policy, in which \r\nvydeleny quality: definition of optimum term of useful use of object, \r\nvybor methods of amortisation depending on strategy of development of the enterprise, \r\nuchet influences of scientific and technical progress and inflation on reproduction \r\nkapitala, interrelation of cost of the capital and degree of its deterioration, observance
Ecological norms at capital operation;
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Working out of a complex of organizational-methodical actions for realisation of the indicated principles in the account practice which introduction will allow to raise efficiency of an amortisation policy in the Russian account at level of the state and at level of the managing subject.
3. New approaches to formation of cost of the basic, \r\noborotnogo and the intellectual capital of the managing subject in the account are developed, namely:
- The technique of the account of formation of cost of permanent assets is offered at a contract method of building of objects and their reconstruction under the estimate of cost and deviations of actual amounts of capital investments from the estimate of cost by opening of subaccounts of the second order as a part of account 08 «Investments in vneoborotnye assets»; management zabalansovogo the account of obligations on risk assets, since the moment of the conclusion of turnkey contracts is reasonable; the given technique differs essential expansion of border informativnosti book keeping, operativnostyo data originations and decrease in financial risks in investment activity;
- The algorithm of the computer program issued by the copyright certificate under the account of formation of cost of materials under abacus 15 «Preparation and acquisition of material assets» and 16 «the Deviation in cost of materials» with reflexion of procuring costs under recommended articles of accounting in a cut of subaccounts of account 15, information accumulation under a subabacus in the course of the year and special order of closing in \'kontse is developed year;
-Are reasonable capitalisation of expenses for research and development and on creation of the advertising products promoting formation of a brand of the company, and also an order of their account as a part of the intellectual capital at conformity to conditions of a recognition of non-material assets; allowing considerably to expand structure of this group of assets and to raise objectivity of an estimation of the capital as a whole.
4. Development of methodology of cost measurement of the capital \r\nv book keeping of activity of the economic subject in the conditions of market \r\nekonomiki, in particular is scientifically reasonable:
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- The methodology of the account of change of cost of the various capital units, including the revaluation account vneoborotnyh assets with opening of special subaccounts as a part of accounts 82 "Reserve liability" and 84 «the Net surplus (the uncovered loss)» is offered; ordering of the account of depreciation of stocks with allocation of stages of registration process, factors and consequences of the account of depreciation; updating of an estimation of debt requests for the reserve sum on the doubtful debts, formed not only on accounts with buyers and customers, but also under the external indebtedness connected with authorised activity, not on each debt, and in a cut of groups of the indebtedness on occurrence terms, that considerably reduces volume of registration work;
- The uniform approach to methodology of a cost estimate of the capital in the conditions of failure of a principle of a continuity of the activity, including allocation of features of book-keeping in bankruptcy, clarification of distinctive signs of liquidating balance, the account of incomes and costs is reasonable at the termination dejatelyjusti by opening for this purpose of account 92 and special subaccounts in its structure.
The theoretical and practical importance of results of research. Dissertational work contains conceptual working out of a considered problem: the theory, methodology and methods of cost measurement of the capital of the managing subject in book keeping. The theoretical importance of results of research consists in scientific generalisation, clarification and working out of new conceptual positions and approaches to reflexion of cost of various capital units in the modern Russian account. The contribution of the author to development of the theory of cost measurement of the capital consists in a contents substantiation kategorialnogo the device in an accounting system in the conditions of market economy, working out of the concept of cost measurement of the capital in the modern account, perfection of existing classification of cost estimates and ordering of an amortisation policy in the Russian account. A substantiation of the author's approach to development of methodology of cost measurement of the various
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Capital units in the conditions of a continuity of activity and its termination essentially supplement methodology of modern book keeping.
The practical importance of research consists in working out of organizational-methodical positions of cost measurement of the capital in book keeping which allow to expand considerably borders informativnosti book keeping, to raise efficiency of data origination at formation of cost of the basic, turnaround and intellectual capital and adequately to reflect in the account movement of various capital units in the course of enterprise activity of the managing subject.
To number of the basic results of the dissertation having independent practical significance, concern:
Recommendations about formation of cost of a fixed capital;
The computer program under the account of formation of cost of materials;
- Offers on capitalisation of costs on research and development and on creation \r\nreklamnyh of products in non-material assets;
- Development of methodology of the account of revaluation vneoborotnyh assets and \r\nobestsenenija stocks;
- Recommendations about the account of reserves about doubtful debts;
- Cost estimate methodology in the account in the conditions of the termination \r\ndejatelnosti.
Application of the received results probably in following directions:
- In the course of perfection of is standard-legal base of regulation \r\notechestvennogo of the account;
By working out of an amortisation policy at level of the state and at enterprise level;
In book keeping in the conditions of alternative methods of cost measurement of the capital of constantly acting enterprise;
In book keeping in the conditions of the activity termination;
At perfection of an accounting policy of the managing subject;
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- By preparation for certification and improvement of professional skill professional \r\nbuhgalterov, auditors and arbitration managing directors;
- In the course of teaching of registration disciplines in higher educational zavedenijah.\r\nAprobatsija and introduction of results of research. Materials
Dissertational research there have passed various forms of approbation.
Theoretical, methodological and practical results of research were discussed at various conferences, in particular, at II International scientific conference of "a management and market Problem» (Orenburg, April, 1997); III International scientific conference on problems interkulturnoj communications «Europe of the future» (Orenburg, May 1997г.); the scientifically-practical conference devoted to the 30 anniversary of chair «Economic cybernetics» OGAU (Orenburg, September 1998г.); III International scientific conference of "a management and market Problem» (Orenburg, April, 1998); IY the International scientific conference of "a management and market Problem» (Orenburg, April 1999г.); Y the International scientific conference of "a management and market Problem» (Orenburg, April, 2000) ; II inter-regional scientifically-practical conference «Traditions of preparation and actual problems of activity of trade and economic shots in Russia: history, a state of the art, future» (Orenburg, April 2001г.); YII the International scientific conference of "a management and market Problem» (Orenburg, April 2002г.); at regional scientific conference «Financial and economic problems of activity of the organisations in modern conditions» (Orenburg, октябрь2002); IY inter-regional scientifically-practical conference «Actual problems of trade and economic activity in market conditions» (Orenburg, April, 2003); scientifically-practical conference «Social and economic development of of Orenburg: results, problems, prospects» (Orenburg, September 20003г.); the All-Russia scientifically-practical conference «Actual problems of book keeping, the analysis, audit in modern conditions» (Orenburg, February 2005г.) ; The All-Russia scientifically-practical conference «Independent work of the student: the organisation, technology, the control (Orenburg,
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February 2005г.); at the international scientifically-practical conference devoted 75-letsho OGAU and the 40 anniversary of chair of book keeping and audit »(Orenburg, April 2006г.); the International scientifically-practical conference,« Management of economic growth in agrarian and industrial complex: methodology, the theory and managing practice »(Orenburg, April 2006); All-Russia scientifically - practical conference« Interaction of real and financial sectors in transformatsionnoj to economy »(Orenburg, February 2006г.); I Ekaterinburg scientific readings« Actual problems of perfection of a registration-analytical science and practice »(Ekaterinburg, February 20006г.); the All-Russia scientifically-practical conference« Book keeping, the analysis, audit, the taxation, commercial account: the theory and practice in the conditions of application of modern information-communication technologies »(Perm, May 2006г.) ; The All-Russia scientifically-practical conference «Problems of formation of the information on activity of economic subjects» (Chelyabinsk, February 2007г.); XI International scientific conference of "a management and market Problem» (Orenburg, April, 2007); the International scientific conference «Actual problems of republic Kazakhstan in the conditions of economic growth» (Kazakhstan, Astana, May, 2007); the International scientific conference «Kazahstanovedenie as new area of management scientific research» (Kazakhstan, Astana, May 2007г.), the International scientific conference «Interaction of real and financial sectors in transformatsionnoj to economy» (Orenburg, February 2008г.).
Results of research are introduced and have passed approbation in various industrial enterprises and auditing firms of the Orenburg area.
The basic theoretical positions of the dissertation are used in educational process at the Orenburg state university at teaching of rates: «the book keeping Theory», «the Accounting financial account», «book keeping History», «the Account of expenses, kalkulirovanie and budgeting in individual industries of industrial sphere», «the Automated job of the accountant»; and also in UMTS university on rates by preparation to
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To certification and improvement of professional skill of professional accountants, auditors and arbitration managing directors and in the educational centre on Open Company training of personnel «Gazprom extraction Orenburg».
The publication of results of research. Substantive provisions of dissertational research are published in 76 works. Among publications - 2 monographies, 3 manuals, including with signature stamp UMO by training in the field of the finance, the account and economic; 23статьи in the central journals, 12 from them in the editions recommended VAK; there is a certificate on the state registration of the program of the account for the COMPUTER, issued by Federal service on intellectual property, patents and trade marks. Total amount of printing work - 106,6 items of l. (Author's - 96 items of l.).
Structure and dissertation volume. Dissertational work consists of introduction, 5 heads, the conclusion, includes 21 table, 22 drawings, 7 appendices is stated on 467 pages kompyoternogo the text, the list of the used sources includes 331 name.
In management the urgency of a theme of the dissertation is reasonable, the essence of a problem, a definite purpose and the research problem is formulated, scientific novelty and the practical importance of scientific results is opened.
In chapter 1 «the Capital in system of categories of book keeping» capital concepts in book keeping, the analysis of the contents of the capital of the managing subject as object of cost measurement, and also categories of incomes, costs, expenses, costs, the cost price, system of various kinds of cost, including and fair cost and specificity of its application in MSFO are considered.
In the second chapter «Evolution of conceptual sights at an estimation as an accounting method element» laws of development of a cost estimate within the limits of simple are investigated, kameralnoj and double-entry bookkeeping, the historical contribution of various scientific schools of the western and Russian account and change of the contents of an estimation in modern book keeping are reasonable.
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In the third chapter «the Concept of cost measurement of the capital of the managing subject in modern book keeping» concepts of cost measurement of the capital of the managing subject in the conditions of a continuity of activity and in the conditions of its termination are systematised, existing classification of cost estimates in book keeping is specified and added and the concept of an amortisation policy in system of the accounting and tax account is reasonable.
In the fourth chapter «Organizational-methodical regulation of formation of registration cost of the capital of the managing subject» the technique of the account of investments into a fixed capital in a cut of the estimate of cost and the sums of deviations of actual investments from the estimate of cost is stated; capitalisation of costs on NIOKTR and on creation of advertising products with the purposes of formation of a brand of the company in non-material assets is reasonable; the technique of the account of costs on preparation of materials in a cut of recommended articles of accounting is developed.
In the fifth chapter «Development of methodology of cost measurement of the capital in the account and the analysis of activity of the economic subject in the conditions of market economy» the author's approach to development of methodology of the account of change of cost of various groups of the capital is reasonable, features of a cost estimate of assets and obligations in the conditions of the activity termination are opened, influence of a cost estimate on a finance result and a financial circumstances of the organisation in the conditions of an activity continuity is analysed.
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A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

More on topic Introduction:

  1. in introduction
  2. INTRODUCTION
  3. INTRODUCTION
  4. 10.1. Introduction
  5. INTRODUCTION
  6. approbation and introduction of results.
  7. Introduction
  8. Introduction
  9. INTRODUCTION
  10. INTRODUCTION
  11. Introduction
  12. Introduction
  13. INTRODUCTION
  14. Instead of Introduction …
  15. PRACTICAL INTRODUCTION OF RESULTS OF WORK
  16. 5. Attention strengthening to questions of legal introduction.
  17. Introduction