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Galina Chipriyanova
Possibilities of Improving the Accounting of Provisions in Companies with Constuction Activity
Summary:
The article examined issues concerning the nature of the provision as a reporting category, the methodology for measuring the value of provisions and the improvement of their accounting. With specific examples of the practice are represented regulated in IAS 37 / AS 37 Provisions, Contingent Obligations and Contingent Assets cases of provisioning: the removal of hidden defects (construction defects respectively), which of hidden becoming actually in the process of exploitation, environmental restoration; restructuring of the company. Proposed are three methods for determining the amount of the provision as the case of the accounting of the costs for provisions in companies with construction activity.
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Galina Chipriyanova, Niya Marinova
The Role and Significance of Internal Audit in Energy Sector Ånterprises
Summary:
The internal audit in enterprises within the “Energy” sector, where the Bulgarian state is the principal, is an essential mechanism for ensuring transparency, accountability and efficiency in the management of state resources. This study aims to assess the effectiveness of internal control systems and provide an overview of audit activities, results and recommendations for improvement. To achieve this goal, the following tasks are addressed: 1) examining the scope and significance of internal audit in enterprises within the “Energy” sector, 2) analyzing the strategic and annual audit plans, developed based on risk assessment and the priorities of these enterprises; 3) attempting to identify the audit universe, including defining and classifying all areas subject to audit; 4) paying particular attention to the audit strategy (the approach to conducting audit activities) and the distribution of audit personnel in the context of optimal allocation of audit resources. The research defends the thesis that internal audit supports the sustainable development and efficiency of the energy sector by strengthening public trust in institutions and ensuring the good management of public resources.
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Dimitrios Petropoulos, Galina Chipriyanova, Mihail Chipriyanov, Totiu Ivanov
Research Geographic Expansion Opportunities for Businesses through Alternative Network Strategies
Summary:
The research aims to analyze the opportunities for geographic expansion through the implementation of network company strategies. The expectations are that focusing on vertical and horizontal integration will offer a comprehensive understanding of this critical aspect of enterprise growth. Innovative approaches such as vertical and horizontal integration are examined for optimizing the value chain and gaining competitive advantages. The significance of collaboration and the formation of cooperatives among producers to enhance efficiency and establish a strong market presence is underscored. Additionally, the article presents global trends, local circumstances and the current status in Greece through synthesis and strategic analysis, offering alternative strategies for the future with a focus on network connections and innovations. Examples from key agricultural sectors in Greece, such as oranges, olives and olive oil, are also included in the assessment.
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Atanas Atanasov, Galina Chipriyanova, Desislava Aleksandrova
Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSE
Summary:
The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of these enterprises, their relationships with investors and society, as well as in risk management and compliance with regulatory requirements. This study aims to identify the specific characteristics of accounting for enterprises of public interest. The following tasks are addressed in the paper: 1) the requirements for accountability and transparency in the context of improving their accounting practices are examined; 2) special attention is paid to ethics within the functioning of the accounting information system (AIS) in the management of the enterprise of public interest; 3) a review of the reporting of enterprises in relation to sustainability is carried out. The thesis defended in the paper is that an effective and efficient accounting system contributes to the sustainability and success of public enterprises and enhances trust in the investment environment of the country.
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Mihail Chipriyanov, Galina Chipriyanova
Field of Application of Decision Support Systems (DSS) in Photovoltaic Project Management
Summary:
The article focuses on current issues in the field of application of Decision Support Systems (DSS) in the management of photovoltaic (PV) projects. In the era of renewable energy growth and the increasing need for environmentally sustainable solutions, PV projects are becoming increasingly important. In order to successfully execute such projects, informed decision-making and optimal resource utilization are required. One effective solution in this direction is the implementation of an integrated DSS, which supports the decision-making process. The article assesses the functions of DSS in PV projects, with a particular emphasis on its capabilities for data management and analysis, scenario analysis and simulation, as well as risk assessment and management. Using the case method, the importance of DSS in improving decision-making, optimizing resource allocation and increasing the efficiency of PV projects is argued.
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Galina Chipriyanova
Specificity of The Digitalization of the Training in Accounting, Bachelor’s Degree
Summary:
A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning activities that take place in an interactive environment and on specific work situations about accounting practice.
Special attention is paid to determining internal factors for the success of this process, such as the presence of strong leadership, defined strategic goals of digitalization, creation of new working models and finding the right digital tools.
Three main options for further digitalization of accounting training are presented as in parallel the research analyzes the possibilities of the applicable digital tools.
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Galina Chipriyanova
Specific Aspects of the Inventory of Assets in the Enterprises with Agricultural Activities
Summary:
Basic requirement in the activity of the agricultural enterprises is to present a true and fair financial and property status, accounted financial results and changes in cash flows. In the stage of preparation for the annual accounting closure most important precondition for this is to perform an annual inventory of assets, equity and liabilities. In the current research we will focus our attention on the inventory of assets in the agricultural enterprises.
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Mihail Chipriyanov, Galina Chipriyanova, Hristo Vasilev
Accounting Aspects of the Acquisition of Tangible Fixed Assets Intended to Environmental Protection under the European Funds
Summary:
Exceptionally actual about the activity of enterprises is the problem of Environmental Protection. Many enterprises in accordance with the regulations of the European legislation are certified to ISO 14001 in addition to other standards ISO. A currently option for them is the acquisition of tangible fixed assets for Environmental Protection by budgetary financing programs of the European Union. The trend to implement socio-economic responsibility of enterprises reflects upon the increase of their competitiveness in the market, which in turn is a prerequisite for their greater profitability.
The major aim of this study is to supplement the accounting knowledge regarding some important components of the organization of accounting as accounting policies and chart of accounts of a company which acquires tangible fixed assets intended for the protection of the environment, as well as specific accounting entries. In a logical sequence were examined the cost of restoring the environment and the costs of environmental protection.
