FORMATION OF REPORTING IN SUSTAINABLE DEVELOPMENT SPHERA WITH APPLICATION OF INFORMATION TECHNOLOGIES-Reference-Cited by-同舟云学术

FORMATION OF REPORTING IN SUSTAINABLE DEVELOPMENT SPHERA WITH APPLICATION OF INFORMATION TECHNOLOGIES

Published:2018-08-06 Issue:2 Volume:13 Page:161-167
ISSN:2073-0462
Container-title:Vestnik of Kazan State Agrarian University
language:en
Short-container-title:

Author:

Клычова Гузалия¹,Klychova Guzaliya²,Закирова Алсу¹,Zakirova Alsu²,Юсупова Альфия,Yusupova Al'fiya,Камилова Эльвира,Kamilova Elvira

Affiliation:

1. Казанский государственный аграрный университет

2. Kazan State Agrarian University

Abstract

In the article general principles of preparation of reporting in the field of sustainable development are considered, recommendations are formulated for the formation of non-financial reporting, using the mechanisms, contained in the computer accounting software of “1C”. The research methodology is based on application of such general scientific methods, as analysis, system approach, comparison, data compilation. Within the framework of the developed recommendations, additional accounts have been proposed for accounting: the costs of acquiring and constructing fixed assets for nature protection purposes; current costs associated with the operation and maintenance of fixed assets for environmental purposes; costs for acceptance, storage or disposal of environmentally hazardous waste; costs for environmental protection measures; costs to ensure an acceptable standard of living and work of employees and other social costs. Forms of reports, containing information on the environmental and social activities of the organization, have been developed. Reporting in the field of sustainable development is formed on the basis of accounting data. Before the authorized organizations there is a question of development of the primary documentation of registration of the operations connected with social activity of the enterprises. The use of information technology in the compilation of reports in the field of sustainable development will simplify the process of obtaining accounting data related to the economic, environmental and social activities of the organization. Further work is needed to determine the composition and structure of reporting containing information of a social nature, as well as research on the methodology, based on which the issue of the relationship between the main forms of reports will be resolved. The accounting methodology should be directed to the social activities of the enterprise. Currently, many enterprises support this direction, which positively affects their business reputation.

Publisher

Infra-M Academic Publishing House

Reference16 articles.

1. Зиганшин Б.Г., Валиев А.Р., Хамидуллин Н.Н. Некоторые проблемы технического обеспечения АПК и перспективы его развития // Вестник Казанского государственного аграрного университета. – 2008. – Т. 3. № 2 (8). – С. 148-152., Ziganshin B.G., Valiev A.R., Khamidullin N.N. Some problems of technical maintenance of agrarian and industrial complex and prospects of its development. [Nekotorye problemy tekhnicheskogo obespecheniya APK i perspektivy ego razvitiya]. // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. – The Herald of Kazan State Agrarian University. 2008. – Vol. 3. – № 2 (8). – P. 148-152

2. Зиятдинова А.Р. Организация бюджетирования в системе управленческого учета с применением информационных технологий // Вестник Казанского государственного аграрного университета. – 2009. – Т. 4. № 1 (11). – С. 22-25., Ziyatdinova A.R. Organization of budgeting in the system of management accounting with the use of information technologies. [Organizatsiya byudzhetirovaniya v sisteme upravlencheskogo ucheta s primeneniem informatsionnykh tekhnologiy]. // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. – The Herald of Kazan State Agrarian University. – 2009. – Vol. 4. № 1 (11). – P. 22-25.

3. Клычова Г.С. Бухгалтерский и налоговый учёт в программе «1С:Бухгалтерия предприятия 8.3»: учебное пособие / Г.С. Клычова, А.Р. Закирова, А.Р. Юсупова, А.С. Клычова. – Казань: Центр инновационных технологий, 2017. – 211с., Klychova G.S. Bukhgalterskiy i nalogovyy uchet v programme “1S: Bukhgalteriya predpriyatiya 8.3”: uchebnoe posobie. [Accounting and tax accounting in the program “1C: Accounting enterprise 8.3”: a tutorial]. / G.S. Klychova, A.R. Zakirova, A.R. Yusupova, A.S. Klychova. – Kazan: Tsentr innovatsionnykh tekhnologiy, 2017. – P. 211.

4. Клычова Г.С., Закирова А.Р., Камилова Э.Р. Развитие бухгалтерского учета социальных инициатив в сельскохозяйственных организациях. Вестник Казанского ГАУ, 2015. – №1(35). – С.25, Klychova G.S., Zakirova A.R., Kamilova E.R. Development of accounting of social initiatives in agricultural organizations.Razvitiye bukhgalterskogo ucheta sotsial'nykh initsiativ v sel'skokhozyaystvennykh organizatsiyakh. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. – The Herald of Kazan State Agrarian University, 2015. – №1(35). – P. 25.

5. Клычова Г.С., Закирова А.Р., Пинина К.А. Оценка эффективности инвестиционной деятельности организаций // Вестник Казанского государственного аграрного университета. – 2017. – Т. 12. – № 1. – С. 82-88., Klychova G.S., Zakirova A.R., Pinina K.A. Evaluation of the effectiveness of investment activities of organizations. [Otsenka effektivnosti investitsionnoy deyatelnosti organizatsiy]. // Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta. – The Herald of Kazan State Agrarian University. 2017. Vol. 12. №1. P. 82-88.

Cited by 8 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF NON-FINANCIAL REPORTING OF ORGANIZATIONS IN VARIOUS SECTORS OF THE ECONOMY;Russian Journal of Management;2023-12-30

2. Trends in the development of the organic agriculture market: Foreign and Russian experience;Economic Analysis: Theory and Practice;2023-12-28

3. Improvement of financial and management reporting on land reclamation works at agricultural enterprises;International Accounting;2023-10-16

4. Information on climate change in financial statements: Disclosure and analysis;International Accounting;2023-07-17

5. Formation of a corporate mechanism for managing the socio-economic development of enterprises in the agricultural sector of the economy;2021-08-25