Samokhin Leonid
Donetsk national technical
university (DNTU)
Faculty of economics and
management (FEM)
"Only the accountant may be the high quality economist and
to play a main role in operation of business"/L.V.Samokhin/
The
theme of my research work:
The supervisor of studies:
I was born in solar summer day August, 4, 1980.
There was this joyful event in city of Donetsk where I live to this day.
When I was 3 years and 8 months old, with the purpose of satisfaction of
my inexhaustible interest to world around, I have acted in children's school "Red carnation". At children's
school to me it was boring. Тhe personnel of this
establishment unanimously decides to transfer me to school.
At six years age I began to study in a comprehensive school №49. Нere I have been programmed on persistence and work for
achievement of deep knowledge of world around. At school to me have imparted love to subjects
of a natural - mathematical cycle. In school days I began to be interested in philosophy.
Especially the philosophical problem of influence of a society on persons and persons on a
society was interesting to me.
In 1997 I have finished school and the beginnings to think of continuation of my vital way.
Concerning a choice of a higher educational institution at me was not the slightest
doubts - only Donetsk state technical university (since August 2001 - DNTU). I have decided
to continue study in DSTU in the tenth class. I have chosen this educational institution
because DSTU is an oldest university of Donbass which is known for the traditions and skill
to prepare for experts of a high level. "Accounting and audit" I have chosen a speciality
because was convinced of the validity of the statement:
"Only the accountant may be the high quality economist".
After the first month of training in ours Alma-mater, I have drawn a conclusion, that
the teachers who estimate a level of knowledge of students - first-year students hardly
above a floor all the same are right. From this moment I cardinally have decided to reconsider
the organization of process of self-education that has allowed me to not feel like a "dinosaur"
at dialogue with a "missions". At University I began to learn world around on a global
scale. Here I began
to understand true essence of human life.
After delivery of graduation examinations, I and some my colleagues were enlisted in a magistracy.
The theme of my research work is "Perfection of the accounting of financial results".
The urgency of the given theme is, that for today at all enterprises on the first place is
put the result of
work - profit or the loss. To reveal the reasons of the results which have usually for the
considered period of work, scientifically to approach to the analysis of the usual parameters, to
reveal and realize reserves of improvement of parameters - those questions which for today excite a
managers of any enterprise.
Professor Gavrilenko Valentine Andreevich, the chief of chair "Accounting and
audit", supervises over
a spelling of my master's degree's work. My supervisor of studies is engaged in the decision of problems and
search of prospects of realization of the economic analysis of economic activities of the industrial
enterprises. By results of his scientific researches the unique monography which is an irreplaceable
manual for realization of the economic analysis of economic activities of the industrial
enterprises is issued.
After detailed studying a problems of the account and the analysis of financial results, I have come to
to the following conclusion. For most efficient control the enterprise, it is necessary
to develop the integrated system of the accounting and the analysis of its economic activities.
The essence of offered integration consists in development of integration multifactorial model,
which will comprise all factors which influence result of activity the enterprises. As the simplified
prototype of offered model may illustrate well-known Dupon`s model.
In the future creative activity I am going to be engaged in perfection offered
integration model of activity of the enterprise. Also I put before myself a task to prove
economic feasibility of creation of software which will be based on idea of integration
model of activity of the enterprise. Such automation will allow to have the operative
administrative information for each operational day that will enable to estimate
the future economic gains and losses with disclosing the reasons their caused.
RUSSIAN
UKRAINIAN