The international accounting and reporting model is a "mixed" model that combines

Anglo-American
continental

.

Essential elements,
principles and rules
Anglo-American
accounting models
The main
elements,
principles,
regulations
continental
accounting models
"National"
IFRS
International accounting model
Figure 1 - International accounting model

The need to develop this model stems from the need for international accounting consistency, primarily in the interests of MNEs.

and foreign
participants
international monetary
markets.

The international model is used

Eastern countries
Europe
Czech Republic
Countries of the former Soviet Socialist Republic

Ensuring the competitiveness of the products of these countries requires attracting a large amount of additional investment.

The main source of growth
investments are
direct foreign
investments. therefore
introduction of international
standards in the domestic
accounting practice is
most relevant
direction.

Active development of international economic and financial ties, growth of international trade and cross-border flows

Slide 1

Western marketers have tried repeatedly to create service marketing models. It should be noted that there is no generally accepted service marketing model, but a number of generally recognized structural elements of this model have been identified. Most Popular foreign models Service Marketing: The John Ruthmell Model; Pierre Hellier and Eric Lanjart model (Service model); Christian Grenroos Model Mary Bitner Model Philip Kotler Model

Slide 2

John Ruthmell Model (1974)

The first attempt to show the difference between the functional tasks of marketing in the production and non-production areas:

Slide 4

Serviceaction - eng. Service in action. The model was developed in 1976 in France by professors of the business school at the University of Marseille. The model emphasizes not only the simultaneity of production and consumption of a service, but also its intangibility. It shows what actually happens in the process of interaction between the seller and the buyer.

Slide 5

Model Pierre Helier and Eric Lanjart (Service Model) (1976)

• Slide 6

  Paul Eiglier and Eric Langeard Model (Service Model) (1976)

  Key factors of the model: the service process itself, the organization producing the service, consumer A, consumer B. important element in this model is consumer A as the firm's target market for services. 3 arrows are the 3 main factors that significantly affect the behavior of consumer A: the organization providing the services - it is divided into 2 parts: - visible to the consumer - invisible to the consumer The most important part for marketing is the visible part, which is divided into contact personnel, providing services the material environment in which the service process takes place Other consumers (designated: Consumer B) - the qualitative characteristics of other consumers being in the process of service in the field of view or next to consumer A, significantly affect the general perception and experience of the service process by the consumer

  Slide 7
  

  According to the model, in addition to the traditional strategies (which are used in the manufacturing sector - goods, price, communications, distribution channels) in the service sector, it is necessary to think over 3 additional strategies: take care of the visible part of the organization and create a material environment (by which the consumer will try to assess the quality of the upcoming service ) - in practice, this is implemented through the creation of the design (interior) of the premises, to ensure certain standards of behavior for personnel who are in contact with the consumer (train and motivate staff), think about how to organize consumers so that each of them is "among their" consumer groups (for example , economy and business class on airplanes). The model indicates those controllable factors that can be used in planning the marketing of services. This is probably why the model is very popular and widely used.

  Slide 8

  Christian Grönroos model

  Christian Grönroos is the best-known representative of the Nordic School of Service Marketing, which is represented by research in the field of service marketing carried out by scholars from the Swedish and Finnish schools of economics. This model is largely based on the two previous models and does not formally have any original schematic expression! The contribution of the Northern School to the theory of service marketing is generally recognized as a detailed conceptual development of service marketing terminology and the introduction into scientific circulation of such concepts as internal marketing, quality of service, interactive marketing.

  Slide 9
  

  Interactive marketing is aimed at the process of interaction between the consumer and the personnel of the service firm. The quality of service is created precisely in the process of interactive marketing. The main task of interactive marketing is to create and maintain quality service standards. The main factors in this case are: - the process of high-quality service - the behavior of the personnel providing services For the possibility of a strategic impact on these factors, K. Grönroos introduces 2 additional concepts: a functional and instrumental model of service quality, internal marketing

  Slide 10
  

  The functional-instrumental model of service quality assumes that in the service process the consumer is important not only what he receives in the service process (instrumental quality), but also how this process takes place (functional quality). To create a functional quality of service, it is necessary to develop an internal marketing (internal marketing) strategy. Internal marketing is aimed at the contact personnel of the firm and is designed to create such motivational and organizational conditions labor that would actively contribute to the creation of a functional quality of service. K. Grenroos introduces such terms as "internal product" (work) "internal consumer" (company personnel). Before a quality service can be sold to an external consumer, it must first be “sold” to an internal consumer, i.e. staff (who is a “part-time marketer”). Those. the staff must be consciously motivated to meet the quality standards of service to external consumers set by the manager.

  Slide 11

  Model Mary Bitner

  American schools are faithful to their 4P approach, pioneered back in 1960 by Jerome McCarthy. The traditional 4P formula contains 4 marketing factors that are controlled for the company (product, price, distribution channels, communication elements). The organisation's task is to “blend” these factors so that they are more effective than competing factors in influencing the target market.

  Slide 12
  

  With regard to services, M. Bitner proposed to supplement this model with 3 additional Ps: process personnel material evidence

  Slide 13
  

  Both models target the target consumer. Marketing elements can be used to influence the consumer. In traditional marketing, 4 main factors are available to the manager; in service marketing, according to M. Bitner's model, 7 factors are available to the manager, including 3 additional ones, the appearance of which is due to the specifics of services as a product. By its logic, M. Bitner's model is organically consonant with the models of Ratmel, Eiglie and Langeard, Grönroos.

  Slide 14

  Philip Kotler's Triangular Service Marketing Concept

  Based on the research of intra-organizational communication processes and the concept of relationship marketing, F. Kotler proposed to distinguish 3 interrelated units in marketing services: management of the company contact personnel consumers These 3 key units form 3 controlled links: firm - consumer firm - staff staff - consumer

  Slide 15
  

  Slide 16
  

  In order to effectively manage marketing in a service firm, it is necessary to develop 3 strategies aimed at these 3 links: The traditional marketing strategy is aimed at the "firm-consumer" link and deals with issues of pricing, communications and distribution channels. The internal marketing strategy is aimed at the "firm - personnel" link and is associated with the motivation of personnel for high-quality customer service. The strategy of interactive marketing is aimed at the link "personnel - consumer" and is associated with quality control of the provision of services, which occurs in the process of interaction between personnel and consumers.

  Slide 17

  APPROACH TO THE CONCEPTUALIZATION OF SERVICE MARKETING BY K. LAVLOCK

  Christopher Lovelock, a leading international expert in marketing services, in his book (2005), translated into Russian, suggested metaphorically considering the practice of marketing services as a boat competition or regatta. Service firms are conventionally represented as sailing and competing boats or kayaks. Each boat has eight rowers and one captain

  Slide 18

  "8P" service marketing model

• Slide 19
  

  The “boat” sailing to the “shore”, that is, to the consumer or target profit, represents the service firm or the marketing department at the service firm. The eight "rowers" are marketing specialists who, under the direction of the "captain", the head of the marketing department, row the eight "oars". Eight Oars is the 8P marketing mix used by the rowers to compete with each other to be first. The “regatta” (competition) wins that “boat” (firm) where the most skillful “rowers” ​​(marketing mix) work with “oars”, under the energetic guidance of the “captain” (marketing manager).

  Slide 20
  

  Despite its metaphoricity from the point of view of educational goals, the "boat model" accurately reflects the functions and tasks of marketing in a service enterprise. All service firms are in a competitive environment on an equal footing. Everyone has the same toolkit for competition - the 8P marketing complex. To the traditional "4P" - product, price, promotion and distribution - K. Lovelock adds additional "4P". These strategies apply exclusively to the marketing of services: material environment, process, people, and productivity and quality.

  Slide 21
  

  The material service environment strategy is aimed at creating a favorable service atmosphere. The process strategy is associated with the development of service flow diagrams, a kind of drawings of the service as a product. The personnel strategy is aimed at motivating personnel to provide quality customer service. The performance and quality strategy is concerned with organizing effective and quality customer service. If the first three strategies - material environment, process, personnel - were borrowed from the earlier model of marketing services by M. D. Bitner "6P" and discussed in the literature, then the emergence of an additional eighth strategy of the marketing mix of services - productivity and quality - deserves special attention and discussion in this model.

  Slide 22
  

  The inclusion of the element of productivity and quality in the service marketing mix is ​​a kind of scientific novelty, despite the supposed requirement of symmetry of the "4 + 4" model. Research shows that there is a kind of conflict between productivity and service quality issues. The contradiction arises from the relationship between the firm's management and the firm's contact personnel. This is one of the three links of F. Kotler's triangular model "firm - personnel", which is regulated by the strategy of internal marketing. The contradiction lies in the fact that the management of the service company often requires the contact personnel to perform two conflicting tasks when serving the consumer: to serve the client quickly and efficiently. For example, in order to eliminate queues, McDonald's Corporation has established the following Taylor standards for servicing one visitor: 2 minutes in the queue, 1 minute at the checkout, and 75 seconds at McExpress (a window for motorists).

  Slide 23
  

  At the same time, the staff is required to provide high-quality service to visitors, that is, the manifestation of an individual approach, courtesy and attention to everyone, focus on individual needs and a customization strategy, which increases, rather than reduces, the established high-speed service standards. Two conflicting tasks create a “two bosses” dilemma for staff: who is the king and who should be obeyed - the boss or the client? Staff research shows that the “two bosses” dilemma creates psychological stress for contact personnel. Psychological stress causes job dissatisfaction. In turn, job dissatisfaction leads to customer dissatisfaction. For this reason, the chain "service - profit", proposed by Harvard University professor J. Hiskett, is broken. Therefore, one of the most important tasks of the marketing manager is to create the optimal balance between the two conflicting tasks and to minimize the stress of the contact personnel. As a rule, these are problems of development and management of an internal marketing strategy.

  Slide 24
  

  The second aspect of the scientific novelty of K. Lovelock's inclusion of the element "performance and quality" in the marketing of services is an unexpected consideration of the issue of quality of services not as a traditional object of the manager's attention, separate from the marketing mix, and not even as part of the "process" or "product" strategy. , but as an equal eighth element of the marketing mix. Early service marketing textbooks don't take this approach. However, recent research indicates a gradual shift towards considering service marketing theory solely in terms of quality of service.

  Slide 25
  

  Thus, despite the fact that the concepts of marketing services have been developed by various researchers from different countries, built according to different concepts, and also a number of contradictions can be found in them, in general they have common structural and conceptual elements: All - start from the specifics of the service as a product ( to one degree or another, they emphasize the intangibility of services, inseparability from the source, non-persistence and inconstancy of quality). All - indicate the need for attention to such strategic factors of marketing services as personnel, service process, material proof of service. Most concepts recognize the need for complementary strategies to manage the marketing of services. These complementary strategies include internal marketing and interactive marketing.

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During the existence of management, many foreign countries have accumulated significant information in the field of theory and practice of management in industry, agriculture, trade and other areas, taking into account their specific characteristics.

This requires learning from lessons learned and using them. At the same time, the world experience in the formation of management models (and, above all, in Japan) shows that the mechanical transfer of management models from one socio-cultural environment to another is practically impossible. When creating your own management model, it is necessary to take into account the influence of such factors as the type of ownership, the form of government and the maturity of the existing market relations.

Of known interest is the study American model of management. American management has allowed the United States to take a leading position among the countries of the Western world.

American management is based primarily on the teachings of the school of scientific management, at the origins of which was F. Taylor.

American management also absorbed the basics classical school, founded by Henri Fayol. She had a significant influence on the formation of all other directions in American management theory.

The transition from extensive to intensive methods of management in the 20-30s. demanded a search for new forms of management. Gradually, an understanding was formed that for the survival of capitalist production it is necessary to change the attitude towards the position of the worker at the enterprise, to develop new methods of motivation and cooperation between workers and entrepreneurs. The formation of a new concept, called the "school of human relations", is associated with the name of the American sociologist and psychologist E. Mayo. This period in the development of American management theory is often called the era of "new beginnings" of a humanistic orientation.

The term "human resource management" originated in the 60s. American sociologist R.E. Miles in one of his works contrasted the model of "human relations" with the model " human resources". The human resources model is viewed as a strategic one, contributing to the solution of the main goals of the organization. The “human resources” model is focused on the active position of the individual in the organization. Each person should be responsible for the results of his work, know the general goals of the organization and contribute to their achievement with his work. In turn, the organization should reward the personal initiative of its employees through material incentives and promotions.

In an effort to express their increased attention to human resources, most American firms in the 60s and 70s. renamed human resources departments into human resources services, the role of which has grown markedly over the past two decades. Modern American management is based on three historical premises:

Market presence;

Industrial way of organizing production;

Corporation as the main form of entrepreneurship.

Corporations have the status legal entity, and their shareholders - the right to a part of the profit, distributed in proportion to the number of shares they own. Corporations replaced small businesses in which all property belonged to the owners of capital, and they completely controlled the activities of the workers.

In the view of management theorists, the creation of corporations entailed the separation of ownership from control over its disposal, i.e. from the authorities. Real power over the management of the corporation passed to its board and managers (specialists in the field of organization and production management). In the model of American management, the corporation is still the main structural unit.

American corporations widely use strategic management in their activities.

The content of strategic management is, firstly, in the development of a long-term strategy necessary to win the competition, and, secondly, in the implementation of management in real time. The developed strategy of the corporation subsequently turns into current production and economic plans to be implemented in practice.

Strategic management requires the creation of an organizational strategic structure, which includes a strategic development department at the highest level of management and strategic business centers(SCHTs). Each SCC unites several production units firms that produce the same type of product, requiring identical resources and technologies and having common competitors. SCC are responsible for the timely development of competitive products and their sales, the formation of a production program for the release of products according to the nomenclature.

The most important component of the planned work of corporations is strategic planning... It restrains the desire of managers to obtain maximum current profit to the detriment of solving long-term tasks, orients them to anticipate future changes in the external environment. Allows you to set reasonable priorities for resource allocation.

In the 60s. XX century the demands of corporate employees to improve their socio-economic status have become more and more insistent. In parallel with this, many management theorists have come to believe that whole line organizations do not achieve their goals due to ignorance of the contradictions of the rapidly changing social environment. The consequence of this situation was the emergence of the doctrine of "industrial democracy" ("democracy in the workplace"), associated with the involvement of non-professionals in management, both the enterprise itself and consumers of goods and services, intermediaries, etc. Some American authors call this the "third revolution" in governance.

Currently, four main forms of attracting workers to management have spread in the United States.

1. Participation of workers in the management of labor and product quality at the workshop level.

4. Creation of work councils (joint committees) of workers and managers.

5. Development of profit sharing systems.

6. Attracting workers' representatives to corporate boards of directors.

In the 60s. in the United States, brigade methods of labor organization became widespread, in the 70s. - quality control circles, the idea of ​​which belongs to the Americans. However, for the first time, quality control circles were introduced in Japan.

To reduce the resistance of workers to organizational changes taking place in corporations, programs are being developed to improve the "quality of working life", with the help of which the employees of the corporation are involved in developing a strategy for its development, discussing issues of rationalizing production, solving various external and internal problems.

A manager cannot be a “universal genius”. American leadership recruiting practices emphasize good organizational skills, and not on the knowledge of a specialist.

Of considerable interest and Japanese management model. Over the past two decades, Japan has taken a leading position in the world market. One of the main reasons for this is the human-centered management model she uses. During the period of historical development in Japan, certain methods of labor and behavior have developed, corresponding to the specific features of the national character.

The Japanese consider their human resources to be the main wealth of the country. The Japanese economic system is based on the historically established traditions of group cohesion and the innate aspiration of the Japanese to create high-quality products.

Economy and frugality are the hallmarks of the Japanese character. The demands of economy and frugality are directly related to the production of high quality products.

The essence of Japanese management is the management of people. At the same time, the Japanese consider not one person (person) as Americans, but a group of people. In addition, Japan has developed a tradition of obeying an older person, whose position is approved by the group.

It is known that human behavior is determined by his needs. At the same time, the Japanese put social needs above others (belonging to social group, the place of the employee in the group, the respect of others). Therefore, they perceive remuneration for work through the prism of social needs, although in recent times Japanese management has absorbed the concepts of American management focused on the psychology of the individual.

The Japanese worship labor. They are often referred to as "workaholics". In the hierarchy of values ​​of the Japanese people, labor comes first. The Japanese are satisfied with a job well done. Therefore, they agree to endure tough discipline, great stress and overtime.

The Japanese management model is focused on the "social person". The "social person" has a specific system of incentives and motives. Incentives include wages, working conditions, leadership style, interpersonal relationships between employees. The motives for work are the employee's labor success, recognition of his merits, career growth, professional development, and a creative approach.

The Japanese take into account the current situation and adapt to it. Unlike workers in other countries, the Japanese do not strive to unconditionally follow rules, instructions and promises. From their point of view, the behavior of the manager and his decision-making depends entirely on the situation.

Japan has historically had equal pay for labor. With this in mind, a system of remuneration of employees based on seniority has been developed.

The strongest motivator in Japan is the "corporate spirit" of the firm, which refers to the merger with the firm and dedication to its ideals. The “corporate spirit” of the firm is based on group psychology, placing the interests of the group above the personal interests of individual employees.

Each Japanese firm consists of many groups. Each has seniors and juniors, who differ in age, seniority and experience. The younger ones unconditionally accept the authority of the elders, show them respect, obey them. The groups are focused on the goals and objectives of the firm. At the same time, the Japanese understands that he is working for the group and for himself.

The Japanese closely monitor their position in the group. They are sensitive to changes in the place of each person in the group and try not to cross the boundaries delineated for each of them.

Large Japanese firms are characterized by a "life-long employment" system. It is very beneficial for both entrepreneurs and employees. Entrepreneurs acquire loyal and dedicated employees who are ready to work for the good of the firm with the greatest impact. Workers hired for life by the firm experience a deep sense of satisfaction that they have received recognition for their ability, education and training. The employee gains confidence in the future. Employees are imbued with feelings of gratitude and affection towards the firm that hired them. In this regard, the Japanese system of "life-long employment" should be seen as a powerful motivational tool.

The “life-long employment” system is closely intertwined with the “seniority” pay system. The amount of salary directly depends on the continuous length of service. The remuneration system is subject to the requirements of the principle of equalization and has very little differentiation.

The system of remuneration for work "according to seniority" has a significant impact on the system of "promotion by seniority" ("signorism system"). When promoting an employee to a managerial position, preference is given to age and length of service. Recently, education has become increasingly important.

Many Japanese firms are characterized by personnel rotation, which means that personnel are retrained in new specialties approximately every 3-5 years.

Central to operational management Japanese management is concerned with quality management. The movement for quality was first expressed in the form of a struggle for the defect-freeness of manufactured products, and then resulted in a powerful quality management system.

The Japanese product quality management system is based on the concept of “total” quality control within the company, which has acquired the status of religion. Quality control covers all stages of production. All employees of the company are involved in the control system.

In all spheres of the Japanese economy, quality groups (circles) are currently operating, in which, in addition to workers, foremen and engineers are included. Quality groups (circles) solve all problems, from technological to socio-psychological.

Table 1 provides a comparison of the Japanese and American management models, allowing to highlight the advantages and disadvantages of each of them.

Accounting, like politics and ideology, knows no national boundaries. Accounting technologies are exported and imported, proving that the accounting systems used in different countries have a lot in common. There are especially many similarities in countries that are closely linked economically, politically, and also have common geographic boundaries. Almost all the former British colonies keep records according to the British system. The influence of the UK is so great that not only accounting methodologies are exported, but also training systems. Germany and France have a significant influence in the field of accounting practices, although they have fundamental differences in the organization of accounting, in assessing the role and purpose of financial accounting.

Consideration of accounting systems, in the structure of a certain classification, is of no small importance because it:

allows for an effective approach to the description and comparison of various accounting systems;

contributes to the development of accounting, for example in terms of its harmonization;

assists in the training of accountants and auditors operating internationally;

allows you to solve problems, predict and prevent their occurrence, based on the experience of other countries using a similar accounting model.

As the differences in accounting practices across countries became more apparent, attempts began to classify accounting systems. Currently, there are several classifications.

1. Hierarchical classification by K. Nobes, which divides the accounting systems of Western capitalist countries into two main categories: micro-oriented; macro-oriented.

The basis of the classification according to K. Nobes (developed in 1983) is the different practice of financial reporting of companies listed on stock exchanges (Figure 4.1.).

TYPES OF ACCOUNTING AND FINANCIAL REPORTING SYSTEMS

Figure 4.1- Hierarchical classification of K. Nobes

For countries micro level characteristic: Anglo-Saxon common law; a strong, old and plentiful accounting profession; developed capital markets (stock exchanges); focus of financial accounting on fair presentation, on the needs of shareholders; disclosure of a large amount of information in the reporting; separation of tax rules from financial accounting; priority of content over form; professional standards... Due to the specificity of the features, the Netherlands is separated into a separate subgroup (fewer regulations and a strong influence of microeconomic theory). In addition, countries are highlighted that are oriented towards English accounting practice (note that this approach is close to the approach of international financial reporting standards) and American accounting practice, which is more detailed.

For countries macro level characteristic: Romanesque (codified) law; a weak, young and small accounting profession; underdeveloped capital markets (stock exchanges); regulation of financial accounting by legislation and its focus on creditors; trade secret; orientation towards taxation; predominance of form over content; government regulation. Macro-level countries are divided into subgroups, depending on the prevalence of certain characteristics.

For example, in France, Belgium, Spain and Greece, detailed accounting rules are determined by charts of accounts, in Germany, accounting is regulated by laws (Commercial Code), in Sweden, the influence of the state is strong, which is engaged in economic planning and tax collection.

It is interesting to note the general trend of movement of the countries of the second group towards the countries of the first group. Since the beginning of the 90s. large companies, in some countries at the macro level, began to use internationally recognized rules (GAAP US and International Financial Reporting Standards) for the preparation of consolidated statements (for example, most of the 50 largest companies Germany are reporting according to international or American standards).

2. Classification of Müller G., Hernon H. and Mick G., which defines four main accounting models:

1) Anglo-American;

2) continental;

3) South American:

4) a mixed economy model (which includes the countries of Eastern Europe and the states of the former Soviet Union).

Anglo-American model. The founding principles of this model were developed in the United Kingdom and the United States. Holland also made a great contribution to its development, therefore it is more correct to call this model Anglo-American-Dutch. And at present, the role of these countries continues to be extremely active. There is an active development of the joint-stock form of capital ownership. Traditionally, securities markets have been widely developed in these countries and the main participants in the capital market are small investors who need complete and detailed financial statements.

This model, in most countries, assumes the use of the principle of accounting at historical cost.

Influence of inflation is insignificant and business transactions (sale, acquisition of financial assets, expenses) are reflected at prices at the time of transactions.

There is a very large number of large, including transnational, companies that are difficult to manage, which requires a high educational level from both managers and investors.

These countries belong to common-countries, i.e. the legislation in them operates on the principle "everything is allowed that is not prohibited." Therefore, in the regulation of accounting, professional organizations play the main role, not the state, and the rules are very detailed.

It should also be noted that the problem of high inflation in these countries is currently not worth it (in the mid-70s of the last century, as a result of the oil crisis, inflation increased, and the Financial Accounting Standards Board demanded inflation).

The main idea of ​​this model is accounting orientation to information requests of investors and creditors. As mentioned above, the three leading countries using this model have well-developed securities markets, where most companies find additional sources of financial resources.

General and vocational education also meets high standards, which fully applies to both accountants and users of accounting information.

The Anglo-American concept of accounting was subsequently "exported" to the former British colonies and close trading partners of Great Britain and the United States. Currently, it is used by many countries of the world: Australia, Botswana, Venezuela, Hong Kong, Israel, India, Indonesia, Ireland, Canada, Colombia, Malaysia, Mexico, New Zealand, Pakistan, Singapore, Philippines, South Africa, etc.

So, the main features of this model are the completeness and detail of financial reporting aimed at a wide range of small investors, a high general level of education, the absence of legislative regulation of the accounting system and, as a consequence, its flexibility, and low inflation.

Continental model. This model is followed by most European countries and Japan. They were also the founders of the model. The specifics of accounting here is due to the fact that the business is focused on large bank capital, has close ties with banks, which mainly satisfy the financial needs of companies. Therefore, the financial statements of companies are intended primarily for them, and not for participants in the securities market.

For example, in Germany, Japan, Switzerland, financial policy is determined by a small number of very large banks. The latter not only satisfy a significant part of the financial needs of a business, but are also often the owners of companies. Thus, in Germany, the majority of shares in a number of joint stock companies open type are under the control or significant influence of banks, in particular such as Deutsche Bank, Dresdner Bank, Commerz Bank and others.

In Japan, Switzerland, and other countries of this model, the financial policy of companies is determined by a relatively small number of large creditors, the exchange of financial information occurs through direct contacts between a narrow circle of stakeholders. Companies are required by government authorities to publish reporting data. However, financial statements are much less detailed than in Anglo-American countries.

In France, Italy, Sweden and a number of other countries, where small family businesses dominate, accounting has a slightly different orientation. The main providers of capital in their markets are both banks and government bodies, which not only control the financial capabilities of the business, but also act (if necessary) as an investor or lender. In the aforementioned countries, firms must follow uniform accounting standards due to the influence of government agencies on the preparation and preparation of financial statements.

The dominant role in the management of national resources in the countries of this model is played by the government, and enterprises are obliged to adhere to state economic policies and be guided by the macroeconomic interests of their countries.

As you can see, the focus on the management requests of creditors is not a priority this accounting model. On the contrary, accounting practices are aimed primarily at meeting the requirements of governments, in particular with regard to taxation in accordance with the national macroeconomic plan. The reason for this is the centuries-old tradition of centralizing management and the desire of entrepreneurs to receive state support. The legislation is very strict, operating on the principle of "only what is allowed" (code - countries), the role of professional organizations in regulating accounting is small. Hence the peculiarities - significant conservatism of accounting practice, orientation of accounting to fiscal state needs, close relationship of companies with banking structures.

This model is used by: Austria, Algeria, Belgium, Greece, Denmark, Egypt, Spain, Italy, Luxembourg, Norway, Portugal, France, Germany, Switzerland, Sweden, Japan.

South American model. With the exception of Brazil, whose official language is Portuguese, the countries of this model are united by a common language - Spanish, as well as a common past.

Inflationary processes in the economy had a key impact on the formation of accounting systems in South American countries.

The main difference of this model from others is the application of the method of permanent adjustment of reporting indicators for inflation rates. Adjustment of indicators for inflation is necessary to ensure the reliability of current financial information.

In general, accounting is focused on the needs of state planning authorities, accounting methods used in companies are fairly unified. The information required to monitor the implementation of tax policy is also well reflected in accounting and reporting. This cluster includes: Argentina, Bolivia, Brazil, Guyana, Paraguay, Peru, Uruguay, Chile, Ecuador.

Brazilian accounting is regulated by the Counselho Federal de Contabilidade. The most important professional accounting organization in Brazil is the Brazilian Institute of Accountants (Instituto Brasileiro de Contadores). Accounting principles and practices in Brazil are mainly prescriptions of corporation and income tax laws and SEC restrictions for independent corporations.

The main law governing financial accounting and reporting in Brazil is the Corporations Law. It contains clauses related to corporate financial reporting and brings Brazilian accounting procedures closer to the level of global accounting technology. The law has experienced some American influence, therefore, today there are few significant differences in accounting rules and reporting requirements between Brazil and the United States, with the exception of inflation accounting.

Inflation in Brazil is accounted for through year-end adjustments to the original cost of real assets, accumulated depreciation, and provisions for contingencies in the value of real assets and equity. The adjustments are made using the national currency devaluation coefficient set federal authorities... This procedure is considered easy to use, but has some drawbacks: for example, inventories are not revalued and are accounted for at unadjusted historical cost, as a result of which the inventory in the balance sheet is understated, the cost of goods sold is overstated, and therefore income too.

A mixed economy model typical of the countries of Eastern Europe and the states of the former Soviet Union. The collapse of the communist system in Eastern Europe at the end of the 1980s was accompanied by an "onslaught of democracy and capitalism" initiated by the former The Soviet Union... The economist Healy describes the situation in Eastern Europe prior to 1989 as follows: “Since 1945, the region of Eastern Europe has been a commercial black hole. The economy was characterized by central planning, most of the enterprises owned by the state. Western investment was held back by bureaucratic regulation and official disapproval.

In a centralized economy, the unification of financial statements was due to the purpose of control. The tasks of accounting were to register the facts of economic life, and not to provide information support for decision-making processes at the enterprise level. Moreover, accounting served as a centralized control tool. Profitability concepts and share capital were not taken into account. Instead, accounting was designed to determine the cost of manufacturing a product. Mueller, Gernon and Mick characterized the accounting of the time as follows: “Financial accounting does not exist as such. The whole accounting system is represented by what is called management accounting ”.

The group of Eastern European countries is not homogeneous. At present, there are about thirty independent states in it, with their own special culture, history, as well as production and social structure. At a certain stage, all the states of Eastern Europe will join the European Union.

In addition to the accounting and analysis models described above, considered within the framework of existing classifications, two more emerging and developing accounting models can be distinguished.

First is islamic model . The Islamic countries traditionally include the countries of the Arab East, Iran, Pakistan, Turkey, the former Central Asian republics of the USSR and Kazakhstan.

Muslim countries, in terms of important gross characteristics, occupy prominent positions in the world economy. They account for 42% of the planet's territory, 35% of human resources. The Islamic world is undoubtedly the leader in the reserves of such a strategic natural resource as oil. In 2012, according to estimates by the US Department of Energy, OPEC, which is mainly composed of Muslim countries, received 434 billion dollars in oil export revenues. net worth, in the Middle East, there are about 340 thousand people. Their combined fortune, according to research by American leading companies, reaches 2.3 trillion. dollars.

However, such an impressive potential of Islamic countries is not translated into comparable indicators of development. At present, from an economic point of view, Asia continues to look rather weak: low level of industrial development; unbalanced trade balance; weak social protection of the population; increasing poverty; undeveloped legislative and legal infrastructure; loss of confidence from foreign investors.

The share of countries with the traditional spread of Islam in global GDP does not exceed 4.5%, in R&D spending was less than 1%, the market capitalization of business does not reach one and a half percent of the world, the share in world merchandise exports barely surpassed the 7% mark. At the same time, the last indicator in 2012 was still at the level of 15%. The decline in the role of Muslim countries in international trade was accompanied by an increase in their trade balance deficit - up to 155 billion US dollars. In addition, they have accumulated 25% of the world's existing external debt.

Sounds somewhat strange for modern society the concept of "Islamic economy".

Speaking about the Islamic economic model, it should be noted that economics, like physics, cannot be Islamic, Christian, etc. The term "Islamic economy" refers to a standard economic system that differs only in that it is under the great influence of theological ideas. The corresponding creed - the Shariah and the Koran - impute a moral code to her as a necessary factor in the systemic balance. This specific feature of this model, of course, does not abolish the well-known basic laws that operate in the Islamic economy in the same way as in any other. Islamic model financial activities the couple is based on the notion that money is not a commodity that can be sold, earning income from such a sale itself. In addition to other important applied properties of this model, the view of money is a key provision of Muslim economic doctrine that distinguishes it from traditional, Western theory and practice.

This difference gives rise to another, expressed in the concept of "riba" ("increment", "excess"), and in the economic context - loan interest. Islam views riba as a sin and outlaws it. Striving to create fair economic system, Islam (without denying such a phenomenon as the "time value" of money outside the sphere of lending operations) believes that money cannot grow in value by itself, as it happens when they are lent at a predetermined interest rate, depending on the term of the loan. Capital receives remuneration on an equal footing with other factors of production in accordance with the contribution to the transaction and its result. But if the size of the contribution is initially set and constant, then the result, on the contrary, cannot be accurately known in advance. Therefore, the reward may not be related to the cost of human energy, time and capital produced. In the Islamic model, it is prohibited to receive financial dividends for the sake of the actual dividends.

Into Islamic reality economic model is embodied in the form of financial institutions called Islamic banks, which are developing at a rapid pace. Every year in the world financial market, there is a growing interest in financial institutions, investment and banking products based on Islamic technologies.

Substantially simplifying, it is permissible to say that the main technical difference between Islamic finance and the prevailing model in the world can be reduced to the rejection of loan interest. This allows Islamic economists to introduce a much more adequate category of “capital efficiency” instead of such an instrument as the “price of money”.

For the Islamic model, due to the lack of uniform accounting and reporting standards, the problem of supervision and regulation of banking activities is very relevant. There is practically no data in the world about international Islamic banking activities, the volume of international banking operations carried out on the principles of Sharia.

In this model, market prices preference is given when assessing the assets and liabilities of the company. It is believed that this model has not reached the level of development that is inherent in the financial accounting of the above models.

Another model that is getting more and more development is international . It stems from the needs of international accounting consistency, primarily in the interests of multinational corporations (MNCs) and foreign participants in international foreign exchange markets.

Each country has its own history, values, political system - undoubtedly, this leaves an imprint on the system of accounting culture, accounting and reporting. Thus, accounting principles in the United States and other countries differ significantly: information in the framework of financial accounting in the United States is aimed primarily at meeting the needs of companies that are an investor or creditor, and utility from the position of acceptance management decisions is the most important criterion for its quality; in France and Sweden, governments play a decisive role in the management of national resources, acting as an investor or lender when necessary, therefore accounting is focused on the needs of state planners.

Nevertheless, the business community of all economically developed countries, including Russia, comes to the need to follow IFRS, which are being developed by the International Accounting Standards Committee, even though these standards are advisory in nature, the opinion is strengthened that the standards comply world class international principles. Currently, in all these countries there is a permanent process of harmonization and standardization of accounting, in accordance with the requirements of international standards.

Today, only a small number of large corporations can claim that their annual financial reports meet IFRS.

It should be noted that Russia did not belong to any of the above models, and before the start of the accounting reform, it belonged to the so-called communist model. At present, Russia is confidently moving towards the Anglo - American model.

4.3. Differences in international accounting practice

Under the influence of various factors in accounting practice, a number of problems have been identified that are solved in different countries in my own way. Even in countries where accounting practices are broadly similar, some details may differ significantly.

GOODWILL

"Goodwill" is a term used in accounting to describe the difference between the value of a business as a whole and the sum of all its individual constituent assets. It arises from a number of important but not quantifiable factors, such as existing trade relationships, employee experience, supplier relationships, and the general state of business contacts in the business world. In other words, goodwill is the value of an entity's brand, name, reputation, or other intangible (intangible) assets.

In accounting, goodwill is recognized (at acquisition cost) only when the asset is acquired. For some companies, goodwill may even be negative: in this case, the value of the business as a whole is less than all of its individual constituent assets, so the question arises: "If the business has negative goodwill, why don't its owners sell off individual constituent parts of assets and make a profit?"

However, there may be compelling reasons for the owners to keep doing their business in this case, for example because the cost of liquidating the case can be very high or some obligations need to be fulfilled. However, if the calculations show negative goodwill, then it is advisable to double-check the value of all tangible assets and find out how real they are. Document IAS 22 "Accounting for various business combinations" defines the term "intangible fixed capital" as the difference between the cost of taking over a new business and the "undistorted price" of acquired assets (IAS - International Accounting Standards - International Standards financial statements(IFRS)). Consequently, these new business assets should be reflected in the accounting records of the acquiring company at their undistorted price at the date of the merger, and not at the original price when they were first acquired.

This accounting objective can be achieved in group accounting reports by either revaluating the ledgers or by adjusting the entire consolidated statement. Valuation in this case is the process of allocating all acquired value, which is the initial value of all assets, between their individual components. Therefore, it is absolutely wrong to simply show these components at their original cost in the accounting records of the acquiring company.

There are two general approaches to reflecting indicators of intangible capital.

1.Acquired intangible fixed capital can be viewed as an "outlier" issued accounting system, which the
it is required to smooth out as quickly as possible. According
with the approach specified in IAS 22, immediate
the write-off of intangible fixed capital from the share capital.

Another approach not envisaged in IAS 22 is to enter intangible fixed capital on the balance sheet either as an asset or as a dangling debit representing a deduction from equity.

2. Conversely, intangible fixed assets can be viewed as an acquired asset, which must be reported and amortized over the expected service life of the acquired assets. IAS 22 permits this approach, taking into account that each year the amount of intangible fixed capital will be revalued and written off in the amount in which it is depreciated for the company. Some countries that have adopted this approach set a maximum write-off period.

The choice between the two general approaches can affect accounting documents in different ways.

For negative intangible capital, IAS 22 provides different rules. It is clear that in this case it would be unwise to immediately write down the difference in capital in the income. Therefore, such goodwill can be interpreted in two ways: 1) treat it as deferred income and systematically amortize it; 2) distribute it among depreciated non-monetary assets in proportion to their undistorted value. The result of this approach will be a decrease in depreciation charges in subsequent years and, accordingly, a gradual conversion of negative goodwill into profit.

Directive No. 7 prescribes that intangible fixed assets should be depreciated over a period not exceeding the duration of the use of the assets that constitute it, and suggests that this period should be a maximum of five years. Member States are also allowed to resort to the option of subtracting the amount of negative intangible capital on takeover from the amount of the share capital.

Different countries have their own approaches to the definition of goodwill.

In Great Britain. SSAP 22 "Accounting and Reporting of Goodwill" requires goodwill to be calculated as the difference between the undistorted value of the entire purchase and the undistorted value of its individual components. ( SSAP - Statements Of Standard Accounting Practice - Rules of Accounting and Reporting Standards established by the IASB).

Positive goodwill can be calculated in one of the following ways:

Through immediate write-off to the reserve;

Through depreciation in the income statement over the economically viable life of the assets.

Negative goodwill should be credited directly to the provision.

In Germany. Goodwill in consolidated financial statements usually reflects the difference between the market value of net assets acquired and the investment cost. Goodwill can be written off on acquisition from the capital reserve, or it can be amortized. Although the law mentions that the normal depreciation period is four years, nevertheless, it is considered in companies within 40 years, and everyone agrees with this in practice.

Negative goodwill should not appear under normal conditions, as this leads to a decrease in the value of assets when they are revalued. If this happens, then it should be treated as a liability, the release from which is possible only when making a profit.

In France. Goodwill includes intangible assets that are not recorded elsewhere on the balance sheet, but which are necessary for the future of the company. They can appear in assets when the company acquires them. Consequently, following the requirements of Directive No. 4, goodwill may appear upon the completion of the transaction.

There are no restrictions on the amortization period of goodwill, although the excess of the established period should be justified and indicated in the comments to the financial statements. For those companies that do not publish consolidated group financial statements, it is common practice not to discount the value of goodwill.

In Sweden. The Law on Accounting prescribes that in cases where goodwill appears in the accounting records of a company, it can be accounted for as fixed capital, at least 10% of which must be amortized annually. As stated in the recommendations of the Professional Organization of Accountants (FAR), consolidated goodwill should be treated similarly and should be accounted for as fixed capital and amortized over a maximum of 10 years. It seems that this approach is becoming common practice, although until recently many companies have stretched the amortization period to 40 years. Some companies choose to write off goodwill from equity after a takeover.

FOREIGN CURRENCY RECALCULATION

In general, the EU does not specify how the foreign currency should be translated. The only thing that is required by Directive No. 7 is to indicate the basis used for the calculations. In the course of these operations, a number of accounting problems arise.

1.What exchange rate to use for conversion? Typically, two types of rates are resorted to: the “initial” rate, which applies to the time the transaction was actually completed, and the “close” rate, which is tied to the balance sheet date. Therefore, for different recalculation options, either proceed from one of these options, or apply them simultaneously.

2. How to keep records of profits and losses in foreign currency? Information about such P&L can be provided in two ways:

a) informing about transactions. This approach is used in cases where there is a difference between the exchange rates at the beginning of the transaction and its end. The resulting gains or losses are tied to the transaction itself, and there is general agreement that they should be posted through the income statement;

b) informing about the recalculation. This option applies when there is a difference between the exchange rates of the day when the results of the transaction are recorded in the accounting documents and the day when they are recalculated when the balance sheet is drawn up.

3. In many countries, differences in the recalculations of the accounting data of the company itself from one currency to another are reflected in the profit and loss statement, and differences in recalculations for its foreign subsidiary often written directly to reserves.

4. A separate problem arises when recalculating accounting documents of companies operating in countries with high level inflation. It is associated with the manifestation of two important economic factors:

a) the Fisher effect, according to which there is a correlation between interest rates and forecasts of changes in exchange rates;

b) the effect of purchasing power parity, according to which there is a correlation between the inflation rate and the strength of the currency (the higher the inflation rate, the weaker the currency, and vice versa).

These economic factors act as inviolable laws and more and more often manifest themselves in practice.

There are four main conversion methods, the first three of which are based on the combined use of the original exchange rate and the closing rate.

1. The current long-term method. Using this method, current transactions, for example, with shares, debtors, bank overdrafts, are translated at the closing rate, and long-term transactions and items, for example, fixed assets or debt obligations, at historical cost.

2. Monetarist-non-monetarist method. Monetary items that are assets or liabilities that are expressed in monetary terms, such as cash, loans, debtors, creditors, are translated at the closing rate, and items of goods, such as fixed assets and shares, at historical cost.

3. Temporary method. This method is based on the fact that items should be translated in accordance with the exchange rates in force on the day when the value was established in the accounting documents. For monetary items, these will be the closing rates, so what monetary value expresses their value on the closing day.

For accounting reports with unchanged historical values, items of items will be recalculated to their historical values, i.e. the temporary method will be applied as a monetarist-non-monetarist method. However, when revalued assets are recorded on the books, the exchange rate at the date of the revaluation will be used. For fixed assets, revaluation based on original values ​​in accounting documents is common in a number of European countries. Inventories are usually shown at a valuation below cost. Where accounting for replacement costs of retired fixed assets or replacement cost is applied, all items are expressed at balance sheet closing date, i.e. in this case, with the temporary method, the closing rate is applied to all items.

4. Method of exchange rate closing the balance. Here, the closing exchange rate is applied to all items on the balance sheet, and the profit or loss items are either the average annual rate or the closing rate. Since all balance sheet items are recalculated, the net investment in each foreign enterprise is also reported, which is why this method is also often referred to as the closing rate and net investment method.

Faster, Better, Cheaper [Nine Methods of Business Process Reengineering] Hummer Michael

Process and Enterprise Maturity Model (PEMM)

Now with our warnings in mind, let's take a look at how the process and enterprise maturity model works. This model helps assess how well an organization is applying the nine principles of the process approach. Five of these can be identified as factors for successful process implementation — design, implementers, process management, infrastructure, and performance indicators. They all help you get the process into action, but to keep the change constant and not revert to old ways, you need to create the right conditions in the enterprise to support the process so that it eventually becomes “the business as usual”. The term "enterprise" in our model means that organizational unit in which processes are implemented, and this can be as whole company, and one or more of its divisions.

In the PEMM model, each principle is characterized by one of four levels of maturity - from “just started” to “best in class”. In other words, we evaluate the process at the level Pr ≥ 1 if it is reliable and predictable, that is, stable. Level Pr? 2 indicates that the process gives excellent results, since it passes through all the functional areas involved in it, it is correctly designed and implemented. At the next level (Pr? 3), the efficiency of the process reaches optimal values, since managers can, if necessary, integrate it with other internal processes to achieve maximum efficiency of the organization. And finally, there is the Pr? 4 level, which is very difficult to reach. Processes at this level are truly best-in-class, blurring functional boundaries within the company and extending beyond, towards suppliers and customers. In the same way, it is possible to assess the conditions created for the functioning of processes in the enterprise using maturity levels from P? 1 to P? 4.

For each principle, the model defines two or more ways to measure its maturity. If, for example, we try to measure the maturity of the performers principle, we will find ways to assess the level of knowledge, skill and behavior of employees. The model describes what qualities the performers should show at each level of process maturity.

Note that there are four columns on the right side of the table for each aspect of process maturity. This is where you will indicate own assessment... In this case, we recommend using the traffic light colors - red, yellow and green. The method is as follows: you read the sentence in the appropriate cell of the table and think how it fits the description of your organization. If the statement is true, or at least 80% true, then you check the appropriate box in green or write 80+. If you are not sure if this statement is correct, mark the box in yellow or write 20–80 in it. If the statement is mostly wrong or less than 20% true, color the cell red or write -20. Which assessment method you choose is not important. The main thing is that you understand where to focus your efforts or where to start working.

Let's take another look at how we will measure the level of maturity of performers. Let's say you are trying to implement new process in the organization and have already explained to their employees the specifics of its implementation several times. To assess the maturity of the performers, first consider how well they know the process they are part of and how accurately they can determine performance metrics for it. Did the staff hear your explanations, did they understand well what you said? If so, mark the corresponding cell Ex? 1 in green. Do your people have problem-solving skills, how well have they mastered process improvement techniques? Not bad, but not great, either? In this case, mark the cell in yellow. Now ask yourself a harder question: Are your performers sufficiently motivated by the effectiveness of the process, are the goals of the process more important to them than the tasks of the functional department? Hardly, right? Mark this cell in red. As a result, you will find out where you have achieved some success in preparing the performers for the process, and where you still need to work hard.

The maturity model helps you understand where to go when implementing a process, but its main purpose is to coordinate your efforts so that you use all nine principles of the process approach evenly. Remember the old adage that a chain is only as strong as its weakest link? This rule also applies to processes. Using the Process Maturity Model, you will find out what level of maturity your organization has reached in each of the nine principles, where its weaknesses are, and where improvements should be made. Let's say you've been implementing a process for six months and now decide to measure its maturity by evaluating each of the nine principles. In the process implementation maturity table, you have marked most of the cells in green or yellow, and two cells in red. This means that it is necessary to pay more attention to the aspects that received the red rating, as well as work a little on those points that are marked in yellow. And only then can you honestly declare that you have reached the first level of maturity. You may want to evaluate the factors of process implementation much higher than the operating conditions of the processes, since resources, time and even the level of understanding of the concept of processes still leave much to be desired, but in this case you are simply fooling yourself. All nine principles are so closely related to each other that it is simply impossible to have third level processes in an organization that provides maturity first conditions. In such conditions, the processes of the third level cannot exist by definition.

Finally, the maturity model is used for learning purposes and as a way of presenting information about processes. Understanding the concept of business processes and process-oriented organization is quite difficult, it requires abandoning the usual idea of ​​work and approaching it from a completely different side. The PEMM will help you communicate the ideas and basic concepts of the business process concept to your employees.

Remember that PEMM is a scalable model. This means that it can be used to measure the maturity of both an individual process and the entire organization. The overall measure of maturity includes measures of the maturity of individual elements (such as management awareness and the authority of process leaders). At the same time, the level of maturity of various elements may be different, even if they relate to the same factor in the implementation of processes or the condition of their functioning. For example, it happens that the level of leadership awareness is assessed as P? 3, and the leadership style does not reach P? 1. This mismatch occurs in organizations that do not leverage the power of the PEMM model, and as a result, transformations in different directions are carried out unevenly. The business process maturity model helps to identify such inconsistencies and allows management to determine what needs to be done to correct the situation.

This text is an introductory fragment. author Andrianov V.V.

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