title: Ð¡Ð¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð½Ð´Ð° Ð Ð¤ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð½Ð´Ð° Ð² Ð³. ÐÐµÑÑÐ¾Ð·Ð°Ð²Ð¾Ð´ÑÐºÐµ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐ¸ ÐÐ°ÑÐµÐ»Ð¸Ñ)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Modern technologies of accounting and analysis in the activities of the Pension Fund of the Russian Federation (on the example of the Office of the Pension Fund in the city of Petrozavodsk, Republic of Karelia)
Creators: name: Ð¡Ð¾Ð»Ð¾ÐµÐ²Ð°, ÐÐ¸Ð»Ð°Ð´Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2020
Subjects: Ð¿ÐµÐ½ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ ÑÐ¾Ð½Ð´
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ ÑÐµÑ Ð½Ð¾Ð»Ð¾Ð³Ð¸Ð¸
Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÐ¹ Ð¿ÑÐ¾Ð´ÑÐºÑ
pension fund
accounting
analysis
modern technologies
software

description: Ð¢ÐµÐ¼Ð° Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Â«Ð¡Ð¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÐµ
ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¸ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð½Ð´Ð° Ð Ð¤ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð½Ð´Ð° Ð²
Ð³. ÐÐµÑÑÐ¾Ð·Ð°Ð²Ð¾Ð´ÑÐºÐµ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐ¸ ÐÐ°ÑÐµÐ»Ð¸Ñ)Â».
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Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ:
1. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð² Ð¿ÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¼ ÑÐ¾Ð½Ð´Ðµ;
2. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÑÑÐ°;
3. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ;
4. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð¿ÑÐ¾Ð³ÑÐµÑÑÐ¸Ð²Ð½ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹.
Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ ÑÐ¾Ð½Ð´Ð° Ð Ð¤ Ð² Ð³. ÐÐµÑÑÐ¾Ð·Ð°Ð²Ð¾Ð´ÑÐºÐµ Ð ÐµÑÐ¿ÑÐ±Ð»Ð¸ÐºÐ¸ ÐÐ°ÑÐµÐ»Ð¸Ñ (Ð¼ÐµÐ¶ÑÐ°Ð¹Ð¾Ð½Ð½Ð¾Ðµ), Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: Ð´Ð°Ð½Ð½ÑÐµ Ð¾Ð± Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÑ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÑ Ð¿ÑÐ¾Ð´ÑÐºÑÐ°Ñ, Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÑÐ»Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ñ ÑÐ°ÑÑÐµÑÑ, Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾ Ð¾ÑÐ¾Ð±ÑÐ°Ð¶Ð°ÑÑÐ¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ðµ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ð¼ÐµÑÐ¾Ð´Ð°Ð¼Ð¸ ÑÐºÑÐ¿ÑÐµÑÑ-Ð°Ð½Ð°Ð»Ð¸Ð·Ð°, Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð¸ Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð°
Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸.
Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð¾ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ Ð·Ð½Ð°ÑÐµÐ½Ð¸Ðµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÑ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ Ð¸ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐµÑÐ°. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½ÑÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð² Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ð¸ ÐÐµÐ½ÑÐ¸Ð¾Ð½Ð½Ð¾Ð³Ð¾ Ð¤Ð¾Ð½Ð´Ð° Ð² Ð³Ð¾ÑÐ¾Ð´Ðµ ÐÐµÑÑÐ¾Ð·Ð°Ð²Ð¾Ð´ÑÐºÐµ, Ð±ÑÐ»Ð¾ Ð¿ÑÐ¸Ð½ÑÑÐ¾ ÑÐµÑÐµÐ½Ð¸Ðµ Ð¾ Ð²Ð½ÐµÐ´ÑÐµÐ½Ð¸Ð¸ Ð² Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÐ¸Ð¸ ÑÐµÑÐ½Ð¾Ð»Ð¾Ð³Ð¸Ð¹ VDI Ð¸ RPA.
description: The subject of the graduate qualification work Modern technologies of accounting and analysis in the activities of the Pension Fund of the Russian Federation (on the example of the Office of the pension fund in the city of Petrozavodsk, Republic of Karelia).
The given work is devoted to studying modern technologies of accounting and analysis in the activities of the Pension Fund of the Russian Federation. The research set the following goals:
1. Studying features of accounting and analysis in the Pension Fund of the Russian Federation;
2. Studying and analysis of accounting technologies used;
3. Analysis of financial and economic activities of the institution;
4. Development of guidelines for improvement of accounting and analysis.
The work was fulfilled on the premises of The Office of the Pension Fund of the Russian Federation in the city of Petrozavodsk, Republic of Karelia, which included collection of factual materials, i.e. information about features of accounting in the Pension Fund of the Russian Federation and
accounting technologies used, financial statements indicators. The calculations, made during the research, show the financial statement of institution. The analysis was conducted by the methods of express-analysis, horizontal and vertical analyses of the financial statements.
The study resulted into analysis of the accounting technologies used and their influence on the results of the financial and economic activities of the institution. There were developed guidelines for improvement of accounting. The outcome of the research at The Office of the Pension Fund
of the Russian Federation in the city of Petrozavodsk was a decision on the introduction of VDI and RPA technologies in accounting.