Account Analysis and Control Problems of Management of Enterprise’s Productive and Financial Resources in Economic Globalisation
Basic Division: Department of Accounting, Audit and Economic Analysis
Brief Description of Research Activities
Research of theoretical, methodological and methodical grounds of assessment of the economic potential of an enterprise, focused on revitalization of activity and stable business development. Development of methods of reliability rating of commercial banks, which ultimately meet the requirements of banking services market and can be productively used by market participants to protect their economic interests. Identification of the principals of commercial payment in an industrial entity in transition to market economy in the aspect of the human factor, marketing and integrated approach.
Theoretical justification of organisation and methods of accounting expertise.
Elaboration of theoretical and methodical principles of operation and development of the management accounting system on the basis of enterprise economy.
Formation of the theoretical and methodological apparatus, which provides transformation of Russian financial statements according to the requirements of the international standards, and creation of the main components of the field software product, as well as the development of a complex of operational guidelines for their implementation. Development of a conceptual approach for multistage and miltifactorial transition of the Russian accounting and financial statement system to the international standards.
Developing and justification of theoretical and methodical provisions to improve the entity’s fixed assets accounting mechanism by formation of accounting tools, that help to organise a unified system of operational and management control to prevent financial risks and provide financial stability in the enterprise automated control system.
Development of conceptual approaches and methodological provisions on accounting development and work of the credit entity in the field of tax accounting for income tax based on the integration of accounting and taxation.
Development of internal control as a management function and as a system in the commercial bank.
Building the model of quality-oriented system of audit regulation and planning a complex of inner and outer measures, aimed at its operation on the basis of the audit theory reform, development of system and process approaches, and ISO standards and audit correlation.
Development of theoretical and methodical provisions aimed at improvement of the mechanism of internal auditing of capital investment, based on the modern concept of internal control.
Study the development of theory and practice of controlling.
Selected Publications Characterising Field of Research
1. Sheshukova Т.G. Controlling, audit, analysis, commercial payment: theory and practice/ The Prikamsky social institute. Perm, 2003. 341 p. (in Russian)
2. Sheshukova Т.G., Kotova К.Y. Organisation of internal control in commercial banks/ Perm State University. Perm. 2004. 174 p. (in Russian)
3. Sheshukova Т.G., Ponomareva С.V. Theory and practice of transformation of Russian accounting transformation according to international standards / WUIEL. Perm, 2006. 216 p. (in Russian)
4. Sheshukova Т.G., Voitenko М.L. Development of management accounting system (on the data of petrochemicals supplying enterprises)/ Perm State University. Perm, 2009. 268 p. (in Russian)
5. Sheshukova Т.G., Orlov D.V. Audit of accounting policy for tax assessment // Economic analysis: theory and practice. 2010. № 12 (177). pp. 48-52. (in Russian)
Most Significant Fundamental Research Projects
1. «Improvement of internal and external audit in Russia». Grant of the President of the Russian Federation. 2004.
2. «Formation of information and communication competence of classical university graduates in accordance with the needs of information-oriented society». 2006-2007.
3. «The best accountant of the Perm Region». Joint project with Perm territory institute of professional accountants and auditors. 2005-2010.
Most Significant Applied Research Projects, Including Enterprise Orders
1. «Development of functional-cost analysis method and streamlining of enterprise structure». Order of LLC «POINT». 2002.
2. «Development of reliability rating of commercial banks method». Order of LLC «Panorama». 2004.
3. «Accounting expertise of salary payment from June 2004 to March, 23 2005».Order of the Perm Region Prosecution Office. 2005.
4. «Research of correctness of application of cooper and aluminum actual consumption method for cable and wire production». Order of JSC «Kamkabel». 2005.
5. «Development of tax planning method in general system of budgeting». Order of LLC «Permneftegazpererabotka». 2008.
6. «Development of increased profitability method with the use of tax planning in accounting system». Order of LLC «PTIC Geofizika». 2009.
7. «Accountant of the year». Joint project with the regional information center JSC «TelecomPlus». 2004-2010.
8. «Correlation between the VAT and income tax calculation method, used by Inter-District Office of the Federal Tax Service for the largest taxpayers in Perm Krai, and the income tax and value added tax method in accordance with Art. 31 of the Tax Code of the Russian Federation». Order of JSC «Kamkabel». 2011.
Training of Researchers
13 Candidates and 3 Doctors of Economics have been trained. Training of 15 post-graduate students and graduands seeking for the Degree of Candidate of Economics and Doctor of Economics.
International Scientific and Educational Activities
International Higher Education Academy of Sciences. 1992-2011.
Training auditors, professional accountants and students according to the international standards of financial statements. On programmes of International Federation of Accountants. 2005-2011.