Statistika, učet i audit最新文献_第2页

THEORETICAL ASPECTS OF THE MANAGEMENT OF ACCOUNTS RECEIVABLES AND PAYABLES OF THE ENTERPRISE 企业应收账款和应付账款管理的理论问题

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.02

N. K. Shaikhanova, K.J. Sholpanbaeva, A. A. Apysheva, A. Zhaparova

引用次数: 0

DEVELOPMENT OF URBANIZATION IN THE POST-PANDEMIC PERIOD 大流行病后时期城市化的发展

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.03

G.Zh. Seithamzina, E.Kh. Akhatova, S.E. Velesko

引用次数: 0

ANALYSIS OF THE EAEU INDUSTRY DEVELOPMENTWITH THE USE OF A SINGLE ACCOUNTING UNIT 利用单一核算单位分析电子教育产业的发展情况

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.01

Y. Shokamanov, A.A. Demesinova

引用次数: 0

Risk management in the conditions of digitalization in the sphere of medical companies 医疗企业数字化条件下的风险管理

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.06

A.E. Beisebayeva, I.Y. Khan

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Document circulation on the movement of production resources in the agro-industrial complex 关于农工综合体生产资源流动的文件流通

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.07

A. Kaigorodtsev, M.A. Ordabayeva, L.M. Akhmetova, A.Zh. Baiguzhinova

引用次数: 0

Special economic zones of Kazakhstan as a tool to stimulate economic growth 哈萨克斯坦作为刺激经济增长工具的经济特区

Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.05

B.Z. Ziabekov, Y.O. Kabakanova, I.B. Pershina

引用次数: 0

Development of cultural speaking skills of students on the basis of the English language subject through feature films and information technologies 在英语语言课程的基础上，通过故事片和信息技术培养学生的文化口语能力

Statistika, učet i audit Pub Date : 2023-04-12 DOI: 10.51579/1563-2415.2023-2.01

G. Kassymova, A. Shayakhmetkyzy, B. Okenova, A. Palmanova, Zh. Ussenova

{"title":"Development of cultural speaking skills of students on the basis of the English language subject through feature films and information technologies","authors":"G. Kassymova, A. Shayakhmetkyzy, B. Okenova, A. Palmanova, Zh. Ussenova","doi":"10.51579/1563-2415.2023-2.01","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-2.01","url":null,"abstract":"Language is a tool that determines the history and culture of every nation and is an integral part of its education, as the worldview and beliefs of a person are formed and developed through language. Language shapes the nation identity and cultural featurues. Moreover, one of the requirements that is rapidly developing today is the knowledge of a foreign language at a decent level. Teaching a foreign language is a doundting and challaging task for language teachers; this article offers ideas to use the advanced information technolgies in a proper way. Hence, the effectiveness of the old methods of language teaching in the modern era of digitalization that were established in the absence of information technology is questionable. Currently, one of the most important principles of learning and teaching languages is introducing intercultural competence along with the structure of the language. Furthermore, the authors of the article discussed about one of the ways of learning English in a more captivating and contemporary way: watching feature films and actively using information technology. These relatively new methods aid students develop creative and critical skills using authentic materials through interactive games, discussions, information and innovative technologies. As part of the study, the article studied and presented samples and types of practical exercises using these methods.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128449816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

MODERN INTERPRETATION OF THE FUNDAMENTALS OF MANAGEMENT ACCOUNTING 管理会计基本原理的现代解释

Statistika, učet i audit Pub Date : 2023-03-30 DOI: 10.51579/1563-2415.2023-1.04

A. Yerzhanov, K. Taygashinova

{"title":"MODERN INTERPRETATION OF THE FUNDAMENTALS OF MANAGEMENT ACCOUNTING","authors":"A. Yerzhanov, K. Taygashinova","doi":"10.51579/1563-2415.2023-1.04","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-1.04","url":null,"abstract":"The article reveals the basics of management accounting, its purpose and relationship with production and financial accounting. The authors note that the need for the formation of management accounting at a firm or organization arose due to the shortcomings of traditional financial accounting in the form of accounting statements, which does not provide complete information for forecasting economic activity and making operational management decisions, especially for management by field of activity (each process) because they are chronically outdated and lack efficiency. The polemic of foreign and domestic scientists on the purpose and subject of management accounting is carried out. The role of management accounting in the preparation of operational information to management in making managerial decisions is noted. The necessity of planning, budgeting, control and analysis in management accounting is revealed. The existing shortcomings are indicated and the methodology of accounting for cost responsibility centers is proposed. It describes the preparation of information in the context of the company's field of activity, the processes of supply, production, sales and sale of products, the importance of managing these processes in order to generate and increase income.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126693659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUATING DIGITAL MONEY TECHNOLOGY ON THE FURTHER DEVELOPMENT OF ACCOUNTING 评价数字货币技术对会计的进一步发展

Statistika, učet i audit Pub Date : 2023-03-30 DOI: 10.51579/1563-2415.2023-1.05

Z. A. Yernazarova

引用次数: 0

INFLATION TARGETING OF THE NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN 哈萨克斯坦共和国国家银行的通货膨胀目标

Statistika, učet i audit Pub Date : 2023-03-30 DOI: 10.51579/1563-2415.2023-1.03

N. V. Jangarasheva, Assel Shaimerdenova, D.Е. Soltangazy, A.M. Nurgalieva, A. D. Chelekbay

{"title":"INFLATION TARGETING OF THE NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN","authors":"N. V. Jangarasheva, Assel Shaimerdenova, D.Е. Soltangazy, A.M. Nurgalieva, A. D. Chelekbay","doi":"10.51579/1563-2415.2023-1.03","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-1.03","url":null,"abstract":"The article presents the results of achieving a stable level of inflation in the medium term, which is a fundamental factor in sustainable economic growth. Since 2015, the National Bank has been pursuing monetary policy in the inflation targeting regime with a floating tenge exchange rate, hence inflation targeting is a monetary policy regime in which price stability is the ultimate goal. An important role in the inflation targeting regime is played by the interest rate channel, through which the central bank's interest rate policy affects market rates with further transfer to the consumer, savings, and investment behavior of the population, and, ultimately, to inflationary processes. The analysis shows that the dynamics of inflationary processes in Kazakhstan is significantly influenced by the import of goods, the share of which in consumption has not changed for several years. Thus, over the past 5 years, the share of imports in the consumption of consumer goods has fluctuated on average within 33-42%. The largest number of imported goods can be traced in the consumption of non-food products, the share of which increased from 63% in 2015 to 93% in 2019. At the same time, the share of imports in food consumption increased from 16% in 2015 to 18% in 2019.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133771973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0