Headings of the journal
"Economics and Management"

Annotation: This article is devoted to the methodology of internal audit in institutions of the Ministry of internal Affairs. The article content includes the basic theory of internal audit such as: goals, objectives, statutory regulation of internal auditing, and describes the problems of the methodology of internal audit in institutions of the interior Ministry. The article reflects the shortcomings: the legal framework governing the internal audit in the institutions of the Ministry of internal Affairs, the shortcomings of the organization of internal audit and the imperfection of the methodology of internal audit. Based on the identified problems, recommendations for amendments and additions to the main normative legal acts are proposed. The main value of the article are recommendations for improving internal audit in state institutions of the Ministry of internal Affairs, which are proposed to be introduced into the methodology of internal audit for budgetary institutions.

Annotation: As part of the development of the educational system of the Russian Federation, the problem of creating a system of assessing the quality of preschool educational institutions is one of the main. The article deals with the problem of assessing the quality of activities in pre-school educational institutions as organizations that provide services, and also offers an assessment of quality from the perspective of consumers of educational services, while at the moment the methods of evaluation based on such objects as «educational environment» and «educational results of children» prevail. Now, there is no single method of assessing the effectiveness of preschool educational institutions. The experience of the Municipal budget educational institution “Kindergarten №110” of the city of Ryazan on the use of the proposed methodology for assessing the quality of activities of preschool educational organizations in terms of indicators such as “physical safety” and “child health” and related indicators is presented as one of the areas on the identified problem. The results of the analysis showed the consistency of the proposed indicators and indicators, which will allow pre-school institutions to carry out internal monitoring, as well as to determine their strengths and weaknesses in the direction of assessing the activities from the point of view of organizations providing services.

Annotation: The relevance of the topic of the article is determined by the objective need to improve the activities of agricultural producers, to stimulate their financial results on the basis of improving the quality of the provision of federal budget funds for the implementation of priority investment projects in the agro-industrial complex. Objectives of the article: a study of the financial potential of agricultural organizations of the Russian Federation on the basis of identifying the causes of deterioration in the quality of budget support at the level of individual subjects of the Russian Federation. To achieve this goal, the following research tasks were set and resolved: criteria for the efficiency and effectiveness of budget expenditure management, including those provided for the development of agricultural producers, were defined, principles for the efficient use of budget funds in financial management practices were described. Research methods: system analysis, structural analysis, grouping of financial results, comparison of assessment indicators illustrating financial resources, synthesis, graphical method of making decisions about food independence of agricultural organizations and the region, on the basis of which systematization of financial indicators was carried out. The article discusses the science-based grouping of the regions of the Siberian and Far Eastern federal districts according to the methodology of the Ministry of Finance of the Russian Federation. Main results of the study: analysis of the distribution of funds provided to domestic agricultural producers showed that the quality of budget and concessional loans, grants and subsidies has decreased in recent years, which was confirmed by a review of financial indicators. As a result, the author carried out a calculation of the financial sustainability of agricultural organizations, taking into account budget support, identified indicators of food security across the regions of the Russian Federation and Russia. The article concluded that the introduction of a new financial policy as part of a universal state agricultural policy will help optimize budget expenditures.

Annotation: The article defines the importance of accounting automation for car service organizations. Every head of the automotive industry has faced the problem of choosing a program to automate his company. The market for software for auto service is quite wide, the choice of the program to account depends on various factors: the size of the company, the processes that need to be automated. Auto service companies provide their customers with a wide range of car maintenance and repair work. In modern service stations, accounting is based on well-established processes of work: search for the client and his car; Calculating the cost of repairs Pre-record for repairs; accounting for the working hours of mechanics. Also, the work of the service station is closely related to the work of the warehouse, it is necessary to organize the accounting of spare parts: order and sale of spare parts; Warehouse operations Analysis of the warehouse. All these essential functions are helped by the automation program, and makes it simple and clear, absorbing huge amounts of information and structuring it. The automation program helps to simplify the workflow significantly. The introduction of accounting automation systems helps to significantly improve the profitability of the company due to the efficient work of employees - automated operations help to avoid the participation of the human factor. The level of leaks and abuse of equipment or materials is reduced, which helps to keep a full and reliable record and develop the company. Improving service will allow the car service company to attract more customers, create a positive image of the organization. Developed addition to the configuration “1C:Enterprise” implements an information reference system designed to organize the distribution of work by department and employees, as well as keeps records of the cost of work. The app allows you to enter, edit, and view database content, as well as respond to user requests and compile a variety of reports.

Annotation: To date, the development of the accounting and audit system in Russia creates an urgent need for its analysis in certain segments of the domestic economy. The improvement of international audit and the increase in the volume of the construction sector require continuous participation not only of public authorities, but also of specialized organizations in the formation of the General framework of regulatory and legal regulation of audit activities. The relevance of this article is that the audit of construction companies in all countries is being reformed at a high speed. This factor follows from the fact that the objective criteria for the implementation of construction are changing, including an active mechanism of integration to the solutions of global problems, its spread to countries with more modern economies and international associations, with the use of innovative technologies and an increase in the aspect of the international auditing standards. Thus, we can say that in our country we need a modern look at the essence of the accounting and financial functions of management and its main element – audit. At the present stage, both domestic and international construction companies are developing quite rapidly. There is a significant increase in investment, which stimulates the construction sector, reconstruction and reconstruction of various types of facilities. Subsequently, the criteria for the quality of accounting (financial) statements, its reliability and audit activities are tightened.