K. Zh. Saduakassova

Мақсаты. Кәсіпорындарда қаржылық есептілік көрсеткіштерінің ақпараттық әлеуетін кеңейту негізінде кәсіпорынның қаржылық нәтижелерін болжаудың тиімді интеграцияланған әдіснамасын әзірлеу, қаржылық болжауда қолданылатын заманауи цифрлық – эконометриялық құралдарды жүйелеу. Әдістері. Мақаланы зерттеу барысында ғылыми абстракция, салыстырмалы және жүйелік талдау, экономикалық-статистикалық талдау, регрессиялық талдау, уақыттық қатарлар модельдері және көпфакторлы экономикалық әдістер қолданылды. Аталған әдістерді ескере отырып, эконометриялық модельдердің параметрлерін бағалау, олардың статистикалық маңыздылығы мен дәлдігін тексеру, деректерді өңдеу мен талдаудың автоматтандырылған жүйелері, бизнес-аналитика платформалары және машиналық оқыту элементтері пайдаланылды. Нәтижелері. Жалпы қаржылық есептілік көрсеткіштерінің сапалық сипаттамалары: сенімділігі, толықтығы және салыстырмалылығы бағаланады. Олардың басқарушылық шешімдер қабылдаудағы және кәсіпорын қызметінің нәтижелілігін бағалаудағы рөлі айқындалады. Осы негізде қаржылық есептілік деректерін трансформациялау және интеграциялау арқылы қаржылық нәтижелерді болжау дәлдігін арттыруға мүмкіндік беретін әдіснамалық тәсіл ұсынылады. Зерттеу нәтижелері қаржылық және басқарушылық есеп деректерін біріктіру ақпараттық асимметрияны төмендетіп, болжау нәтижелерінің сенімділігін арттыратынын көрсетті. Цифрлық аналитикалық құралдарды пайдалану кәсіпорынның қаржылық тұрақтылығын бағалау, тәуекелдерді басқару және стратегиялық шешімдердің тиімділігін арттыру мүмкіндіктерін кеңейтетіні дәлелденді. Қорытындылар. Келтірілген әдіснамалық тәсіл кәсіпорындардың қаржылық нәтижелерін болжаудың ғылыми-практикалық негізділігі мен тиімділігін арттыруға бағытталған. Зерттеу нәтижелері қаржылық есептіліктің ақпараттық мүмкіндіктерін кеңейтуге, цифрлық трансформация жағдайында аналитикалық әлеуетті арттыруға және деректерге негізделген басқару жүйесін қалыптастыруға әдістемелік негіз болып табылады.

The purpose of the written study is to study the relationship between the qualifications of the CFO and the nonlinear system of the firm’s internal control system. We used three indicators of the competence of the CFO: financial education, accounting, seniority, and education. Using the model of Kazakhstan companies registered on the stock exchange in 2023. In the methodology of the internal control system, in which stimuli cause a reverse response, the internal control system should be recognized as a nonlinear approach that can have a high impact if it has little impact. The results of this study show a negative relationship between the financial, accounting experience of a CFO and work experience under a nonlinear system of internal control, which indicates that firms with high-quality CFO are facing a nonlinear internal control system in business. A business management team with a large number of employees is associated with an effective internal control system. In addition, the political preferences of senior management directly and indirectly affect the quality of financial statements through the internal control system. Several reliability tests confirm our main results. The results show that a capable CFO can effectively implement a suitable subsystem. The results of the study of a nonlinear system of internal control in business, in terms of improving individual elements of internal control in companies, can be used by members of audit firms.

The purpose of this article is to study the influence of success factors or the effectiveness of an accounting information system, namely the quality of the system, information, service and training, on the organizational advantages of an information system in business. Cloud technologies are now becoming a valuable resource as they provide cost-effective business technology. Businesses exist in order to make a profit while keeping their capital and expenses low. In an attempt to solve this problem, this study uses a model of structural equations that complements the literature on user behavior in relation to technology adoption. The structure of the study was based on the Technology Adoption Model (TAM) to better understand the adoption of cloud computing by business owners. This study examines the perception and attitude of businesses to accounting information systems based on cloud technologies, and, consequently, their intention to implement this technology. The results confirm the opinion that perceived usefulness, ease of use and reliability have positively influenced the attitude of businesses to cloud-based accounting information systems and, consequently, their intention to implement this technology. The result expands the literature in the field of cloud accounting systems for business. The results show that the quality of information, the quality of service and the quality of training had a positive and significant impact on organizational advantages. However, the quality of the system did not have any significant impact on organizational benefits in the context of this study. Finally, the implications of these results for both researchers and practitioners were discussed at the end of this article. Key words: Cloud Computing, Accounting Information System, Technology Аdoption Model.

The effectiveness of management in agricultural sector of economy largely depends on the effectiveness of management decisions. The goal is to study the relationship between the linear and nonlinear internal control system (ICS) using the structure of the Committee (COSO) based on the model of agricultural enterprises of the Republic of Kazakhstan. Methods – multiple linear regression test. The paradigm of this study is the officials from the head of the farm to the head of the unit. Results – it has been established that linear and nonlinear relationships in the system control mechanism are characterized by multi-collinear, autocorrelation and heterocedastic testing, which will allow them to be adapted to the agricultural entities of the republic. The predictions were checked before the results of the multiple linear regression tests were obtained. It is shown that each economic entity has its own technological, economic and regional characteristics, which are reflected in the specifics of internal supervision. The authors note that any of its methods represents a template that requires specification, based on the specifics of the enterprise. Horizontal control involves accounting for costs, income and financial results based on developed plans (budgets) for the year with monthly data detailing. Vertical control is the analysis, regulation of expenses and income. The article defines organizational and methodological approaches to the creation and effective functioning of internal control systems in business entities in agricultural sector. To monitor its effective performance, standardization and documentation of procedures is necessary. Conclusions – the continuous monitoring system allows providing information and analytical support for situational approaches to managing an agricultural enterprise, integrating calculation, analysis, control and planning into a single self-regulatory mechanism, minimizing possible operational and financial risks.

This article will focus on such an urgent topic as inventory accounting, since at present production stocks make up a significant part of the value of the enterprise's property, and the cost of material resources in some industries reaches 90% or more in the cost of production. Also, production stocks (raw materials, materials, fuel, etc.), being objects of labor, accompany the production process of the enterprise with means of labor and labor force, which are used once. Materials are fully used in the production process as part of current assets and fully lead their value to the value of the products produced. The continuity of the development, production and shipment (sale) processes in the company's field of activity depends not only on funds, but also on the need for funds. Accounting, control, rationing and planning of various processes for the use of current assets, in particular production assets, are very important. Material stocks, their composition, sources of formation are the most important stage of regulation and management of the production process and production costs. Basic and auxiliary materials are formed in the volume of permanent, non-decreasing stocks and costs of most industrial companies exceeding the volumes formed at their own expense. Production stocks are fully consumed in each production cycle and completely replace their value with the value of the products produced. For the correct organization of inventory accounting, their classification, evaluation, methods and choice of accounting unit are important.