ISSN 1563-2415

9099- 25.03.2008 .
,

1027 17.10.2016 .
«, »
,

«»
()
. 11 2016 .).
,
« »

.. – ..., .,
: . - ..., . « , »
. , .
.. – ..., «Grant Tohronton»
.. – ..., ", "
.. – ..., ., . « , » -
. . , .
Magdalena Osinska – ..., . (, . )
.. – ..., ., . "
"
.. – ..., ., , , .
.. – ..., ,

.. – ..., ., . ", "
.. – . ..,

(ISAR) UNCTAD (OOH)
.. – ..., . ", "
.. – ..., .,
.. – ..., ., .
, .
:

: +7 727 309 58 20, + 7 727 309 58 15
: + 7 727 309 30 00
www.aesa.kz, www.sua.aesa.kz
-mail: [email protected]
70108 1/16

....................................................................................................................................................12
SYSTEM OF PREPARATION OF AUDITORS IN THE CONDITIONS OF DEVELOPMENT
OF THE DIGITAL ECONOMY OF KAZAKHSTAN ..............................................................................17
.., ..
- ........................................................................................................................................20

............................................................................................................................. ........25
...........................................................................................30
................................................................................................35
.. . , .., .. , ..
.........................................................................................................................44
.., .., ..
(1 ) ................................................................................................................................49
() ...................................................................................................................53
.. , ..
............................................................................................................................................58
DEVELOPMENT OF A CLUSTER DIRECTION IN THE TRANING AND RETRAINING
OF ENTEPRENEURS ..............................................................................................................................63
JUSTIFICATION OF INDICATORS .....................................................................................................68
OF FINANCIAL TECHNOLOGY ......................................................................................................... 72
ENTREPRENEURSHIP TENDENCY AND THE EFFECT OF MARKET FOCUS ON
PERFORMANCE: THE EXAMPLE OF TURKISTAN PROVIDENCE ..............................................77
, , 4(79)2020 6 http://sua.aesa.kz/, http://www.aesa.kz/
H.Kozhabaev, N.T.Batyrova, G.R.Mombekova
K.K. Khasenova, G.D. Amaniyazov, A.S. Dosmanbetov, N.T.Baykadamov
COMPARATIVE ANALYSIS OF THE APPLICATION OF INTERNATIONAL FINANCIAL
REPORTING STANDARDS IN THE WORLD AND IN THE REPUBLIC OF KAZAKHSTAN .......87
.. Kurmanalina, M. Tleubergenova, J. Shakeyeva, Zh. Ataniyazov, A.I. Yesturliyeva
NEW SILK ROAD: NEW OPPORTUNITIES FOR THE DEVELOPMENT OF KAZAKHSTAN'S
FOREIGN ECONOMIC ACTIVITY .......................................................................................................92
RURAL EMPLOYMENT PROBLEMS IN THE REPUBLIC OF KAZAKHSTAN .............................98
M.B. Chemirbayeva, A. Boltayeva, N.A. Kalganbayev
ANALYSIS OF PRODUCTION DIVERSIFICATION FEATURES OF INDUSTRIAL
ENTERPRISES OF THE REPUBLIC OF KAZAKHSTAN AND FOREIGN COUNTRIES ...............102
.., . . , . .

................................................................................................................................................106
....................................................110
.. , .. , ..
-
( «LOGISTIC») ..........................................116
.O.aaoa, A..ooa
................120
. , .. , ..
..........................124
.., .., ..

( ) .............................................................128

.................................................................................................................132
..................................................................................137
.., .. , ..
, .., ..
.. , , .. ,

..,..
.. , .. , ..

..................................157
.........................................................................................................................................162
:
.....................................................................................................................................167

...........................................................................................................172
.., .., .., ..
………………………………………………………….180
......................................................................................................................................... ..184
.., ..
..
...................................................................................................................................197
.............................................................................................................201
..
..............................................................................................................205
.........................................................................................................................................210

..........................................................................................................................................214

BFEM- ................228
.. , ..
.., .
....................................................................................................................................242

................................................................251

..
e-mail: [email protected]
.
,
.

SPSS .
, -
. 2018-2020
05134319 « »
» .
.
. 60
35 , 4,6 ,
12,3 [1].
, , ,
, ,
. 10
1,3% – 22
, [2].
- .
. ,
,
.
,
, .
.

. 1
8 .
1 – , 2018.
, , 4(79)2020 http://sua.aesa.kz/, http://www.aesa.kz/ 9
,
. (2019 2,7
) ,
, 60- (4,6) . 2009 1999
37% , 2019 2009 7% ,
.
28%- . 187
2019 (7,1) 100- ,
5,8 146 ,
[1].
1
, (3,9), (11,84).

.

.
.
. -

[3-4].
.
[5].
4
.
: (JO'K), (NO'K),
(DJ), (B>5).
. 16
3 , ,
[6-7].
3 ( 1).
. ,
.
. ,
. ,
.
.
1(6).
, ,
2(4).
, , - , . 6,3 6,7 582 3,4
3(6).
,
– (JO'K), (NO'K),
(DJ), (B>5).
. 3
,
( 2). 2018 9,57 –
() 11,79 ( ) , 10,3 .
2009 . 1999 . 2-11 ,
, 2018 . 2009 .
14% . 44,3% .
2

91,3 8,9 7,14 169,7 140,1
1(6).
2(4).
3(6).
91,9 7,2 5,7 175,7 147,6
– 3,96 -
., – 8,49 ( ), 2018 2009 1,6
. 2009 . 2,2% .
.
1999 . 8,2- 2018 . 5,7 ,
20% .
, 2009 50% ,
2014 2018 . 22,9-31,1
. 2009
68,8 , 2018 30,6 , ,
23,4%.

, 2018 2009 69,7 40,1
.
. ,
.
, 2018 . 2009 . 34-55 .
80% ,
. .
2018 . 2009 . ,
.
, 1960 . 97,4 , 2000 . 37,8 187
74 , 2010 . 18,8 91 , 2018 . 7,5 126
, , .
2019 .
0-14 505 342
, 187 254.
5 , 2018 . 2009 .
63-73 , .
,
,
2030 [8]. 40
, 80-

. 2019. 2009 . 211%
, 2017 . 127% .
.
.
.

.
, : ( ), ()
(, ) . :
, , , , , .
: , , - .
: , , , , ,
.
.

.
:
05.2020.
HTTPS://WWW.STAT.GOV.KZ.05.2020.
SPSS. – .: , 2009.
4 . IBM SPSS STATISTICA 20 AMOS:
. – .: , 2013. – 416.
5 : . – .: , 2015. – 480 .
6 .., . . . – .: -
, 2011. – 256.
7 // / . . .. -
.. – : , 2011. – 324 .
8 . ., . . -
. / 2018. 3. .113-119

..
. ,
-
,
. , -
- , -
. -
-
SPSS
.
.
CLUSTER ANALYSIS OF THE DEMOGRAPHIC SITUATION OF THE REGIONS
OF KAZAKHSTAN
Summary. This article discusses the general demographic development of Kazakhstan, including
long-term trends in fertility and mortality. The article emphasizes that the increase in the total population does
not reflect the demographic situation in the country and the change in the quantitative value of demographic
indicators will not have an immediate effect, but will have an irreversible effect after generation. The study
showed that the process of demographic development of the country is formed differently in different regions,
which in turn holds back the demographic situation in the country. In this regard, the cluster analysis method
from multidimensional statistical mathematical methods was used in computer technologies using the special
SPSS program to group Kazakhstan regions by clusters according to four main indicators. As a result, the re-
gions of Kazakhstan are divided into three groups in accordance with the process of demographic develop-
ment. This article is the result of the scientific project 05134319/GF «Prospects of the demographic de-
velopment of the regions of Kazakhstan in the context of "Mangilik Yel», funded by the Ministry of Education
and Science of the Republic of Kazakhstan
Key words. demographic situation, regions, five children, cluster analysis.
AR05134319/ «-
« »,
.
()05.21.23
()312

1,2 , , 3 , ,
e-mail:[email protected]

. ,
, ,
, ,
, . -,
- .
.
. , , ,
.

[1].

.
100- .
.
:
.
,
. , -,
, [2,3] ( ) ..
. 2020 18631,8
9036,4 48,5%- , 9595,4 51,5%-
. , 559,0 .
634,5 , , ,
75,5 . ,
( )
. , 2000 1000 - 929 ,
2010 -930, 2015 -934, 2020 942
, , 20 13 .
(- )
, 2000 880
2020 890 , 10 , -998 1012
14 .

1- :
1

2000 14901,6 8397,6 6504,1 3929,8 3247,7 4467,8 3256,3 -538,0 -8,6 880 998
2005 15074,7 8614,7 6460,1 4026,1 3230,8 4588,6 3299,3 -562,5 -68,5 877 979
2010 16204,6 8807,0 7397,6 4123,4 3685,4 4683,6 3712,2 -560,2 -26,8 880 993
2015 17415,7 9837,0 7578,? 4624,4 3788,8 5043,6 3789,9 -419,2 -1,1 917 1000
2020 18631,8 10938,7 7693,1 5152,1 3869,6 5786,6 3823,5 -634,5 +46,1 890 1012
:
2000-2020 [4] .

, . , 100
105-106 , 106-107 .
25 . , 2000
105
, 2015 163 , 2020 203
. 23-24
, 25
.
, ,
. ,
« » , «»
«+1» .
0- 99 100
. 2020
2000 ,
: , 4 8,9 %,
2020 7,6% ; 5-14 __
17,9 20,4%; 15-29
__
21,2 25,7%; 30-57 30-62 __

11,8%
10,5% . , ,
.
, ( ) 400 . ,

.
2-
:
2
2000 2020
0-4 7,6 8,9
5-14 20,4 17,9
15-29 25,7 21,2
30-57(62) 35,8 40,2

. -
–
(), ( ) , ( )
. - 0
.

, (
) .
, ,
-
. ,
. , 2020
,
1- :
1-. 2020 -

,
. ,1998-2002 222,2
, 2003 - , 2003-
2007 -284,7 ,2008-2012 -366,9 , 2013-2017 -395,2 , 2019
402 . , 1998-2002
15–19 20-24 -
.
,
-,
.
.
3-
:
3
2020
,
0-15 16-62(58) 63(59)+*
-

-

-

-

-

-

-

-

-

5 493,7 2 826,2 2 667,5 10 871,7 5 478,3 5 393,4 2 030,2 608,7 1 421,5
186, 8 96, 0 90 744 447, 2 231, 6 215, 6 104, 6 30, 8 73, 8
259, 4 133, 9 125, 5 523, 5 261, 7 261, 8 86, 6 25, 6 61, 0
661, 6 340. 5 321, 1 1 169, 0 601, 1 567, 9 208, 2 68, 5 139, 7
220, 7 113, 3 107, 4 362, 3 184, 6 177, 7 50, 7 14, 5 36, 2
178, 5 92, 4 86, 1 392, 8 200, 4 192, 1 80, 9 23, 1 57, 8
395, 6 203, 3 192, 3 622, 4 317, 8 304, 6 107, 4 33, 1 74, 3
344],5 176, 4 168, 1 835, 7 421, 3 414, 4 198, 3 56, 6 141, 7
186, 9 95, 9 91, 0 546, 8 277, 5 269, 3 139, 0 40, 9 98, 1
277, 8 142, 9 134, 8 451, 9 234, 5 217, 7 64, 5 20, 8 43, 7
248, 5 128, 5 120, 0 382, 7 194, 9 187, 8 46, 9 14, 5 32, 4
180, 4 92, 8 87, 6 462. 0 232, 3 229, 7 111, 3 31, 6 79, 7
122, 6 63, 2 59, 4 333, 7 173, 4 160, 5 98, 1 28, 5 69, 6
786, 3 403, 4 382, 9 1 056, 9 556, 4 500, 5 140, 7 46, 2 94, 5
332, 1 170, 6 161, 5 824, 8 421, 4 403, 4 221, 5 65, 8 155, 7
- 326, 0 167, 5 158, 4 671, 9 327, 1 344, 8 80, 3 23, 1 57, 2
437, 4 226, 1 211, 3 1 200, 8 558, 5 642, 3 216, 4 62, 7 153, 7
348, 6 179, 5 169, 1 586, 4 282, 9 303, 5 74, 0 22, 1 51, 9
:
2020 .
,
59,1 , -11,0
, -29,9 . (
, ) 63(58) 16
. « »
. . ,
2000 8,0 , 2019
6,9 , 1,1 . ,
., ,
., 2000 46,3
, 23,8 , 2019 55,7
50,5 . 2019 402,3 ¼
26,4%
, ,
0-15
16-62(58) .,
(-, ) ,
. - .
, ,
848,7
. .
.

- .
:
2 . .., ..-.: . -
,1984.-408.
.. .-.: , 1990.-312.:.
4 2000-2020
.
.* 1 , .
3 , ,
. ,
. ,
, ,
, ,
. ,
.
: , , ,

STATISTICAL STUDY OF THE POPULATION OF KAZAKHSTAN BY SEX AND AGE
Y. Amireev* 1 , A. Daurenbekov
2 , Zh. Beysekova
3 Kazakh Academy of Labor and Social Relations, Almaty, Kazakhstan
Summary. Demographic studies, including those related to the patterns of development of the
population of Kazakhstan, have been little studied at the present stage. In response to the problems that not
only scientists, but also the general public would like to know, the authors focused on the trends in the
development of the population, revealed the features of their development associated with the sex and age
composition of the population. In addition, these changes and processes are covered by indicators depending
on the place of residence of the population.
Key words: population size, sex of the population, age composition of the population, pyramid graph

F.Seidakhmetova 1*
2 L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan 3 Kazakh Academy of labor and social relations, Almaty, Kazakhstan
Abstract: Financial reporting and auditing practices in Kazakhstan have improved. External auditors
are appointed by the boards of directors, the activities of which are also audited. Companies’ annual reports
are comprehensive and often follow international standards. To further enhance alignment with international
standards, an annual aggregate reporting system by the state could be established, which would provide infor-
mation on the state ownership policy and its implementation practices as well as the value of the business sec-
tor, and financial and non-financial performance.
Key words: audit, economy of Kazakhstan, financial reporting, audit companies.
Introduction. The joint application of new achievements in the field of IT technologies, the rapid de-
velopment of electronic communications, the introduction of digitalization in the economy and other transfor-
mations have significantly improved modern society. The education system of the Republic of Kazakhstan is
undergoing fundamental changes, the criticism of which is often reasonably discussed in the media. Therefore,
its further development in the light of world achievements becomes relevant.
The current Kazakhstani higher education system brings together numerous links, and includes such
as university, postgraduate, additional education, educational institutions for the training and retraining of per-
sonnel, which in turn are divided into commercial and non-profit. According to the current legislation, they all
have the right to conclude agreements among themselves, to unite in educational complexes and educational-
scientific-production associations (associations) with the participation of scientific, industrial and other institu-
tions and organizations.
Thanks to modern digital technologies, the speed of information processing, its transparency and ac-
cessibility for various users have been significantly reduced.
In enterprises, accounting is carried out by a special service - accounting. This is an independent unit
led by a chief accountant or chief financial officer. In small establishments, such as a cafe-bar, accounting as a
functional department is most often absent, and accounting is carried out by employees who are responsible for
its maintenance.
The specifics of the economic activity of public enterprises determines the features of accounting. On
the one hand, it is intended to reflect the processes of production (cooking), and on the other, the processes of
trade (sales).
Formulation of the problem. Much of the finance needed to support the greening of the economy is
expected to come from the private sector, the government can play an important part in nurturing sustainable
growth. This is particularly true of the early stages of developing the renewables sector and promoting energy
efficiency. A strong regulatory and legal framework, with reduced administrative requirements, will ultimately
benefit the investment environment. Stricter enforcement will also help reduce opportunities for corruption
arbitrary fines and unannounced audits, which foreign companies have often faced in recent years.
History. Throughout the history of the development of accounting in enterprises, great attention has
been paid to the timeliness of recording operations, collecting and analyzing the turnover in these businesses.
Research Methodology. In the framework of this article, methods of scientific knowledge, generali-
zation, comparison, induction and deduction are used.
Results. Any activity requires a planned approach in organizing its verification. The purpose of plan-
ning is as follows:
- development of a general audit plan with the definition of the expected scope, schedules and timing
of the audit;
- preparation of the audit program with the establishment of the volume, types and sequence of audit
procedures sufficient to collect audit evidence and form a reasonable opinion on the reliability of the financial
In these conditions, a scientific study of the modern system of higher and postgraduate education of
training auditors in the Republic of Kazakhstan deserves special attention, since there are many unresolved
problems in this area. Identification of deficiencies in this area, taking into account the influence of certain
aspects on the economy of Kazakhstan, will contribute to the further development of audit activity. A study of
world experience in training similar cadres shows that in Western countries a system of so-called "continuing
education" is developed in this direction. The professional competence of representatives of this profession,
universally recognized in the world, shows that it is based on criteria such as a certain level of general educa-
tion, followed by a special higher education, advanced training and passing exams in the relevant disciplines, as
well as work experience in the specialty. To maintain the level of professional competence, auditors need to
monitor changes in accounting in the relevant national and international standards.
Describing the objects to be audited, we note that in recent years they have clearly demonstrated that
the conduct of electronic business is gaining more and more popularity in the world. In this regard, many com-
panies are introducing electronic document management methods in their activities. Digital technologies are
also developing in the field of transformation of traditional business models. Therefore, internal auditors should
pay more attention to identifying risks and understanding the business. The huge amount of data generated
using new technologies, and their untapped potential, necessitate the digitalization of auditing.
In turn, the transition to digital audit helps to reduce the number of financial irregularities, as evi-
denced by publications in the Internet resource system [1, 2]. For example, the head of the department of the
Accounts Chamber Alexei Kudrin believes that digitalization of the audit will significantly reduce the number
of violations and allow the Accounts Chamber to switch to a preventive mode of operation. Most errors and
financial irregularities are not related to a malicious financial level, often this is due to negligence, due to lack
of qualifications, and the disputability of attributing certain expenses to one or another item. Digital audit will
prevent expenses that are not planned correctly, a number of such violations will be prevented. There will be a
so-called risk audit "[3].
The key points in the implementation of digital audit are the division of audit processes into certain
elements with the ability to automate each individually.
Innovations in this area also affected 1C-enterprise software, allowing its databases to be used any-
where in the world. This allows you to carry out accounting services quite mobile and efficient. In addition, at
the moment there are application solutions to the software that allow the exchange of information between cus-
tomer databases automatically. In this case, the batch data of one database can be converted into batch data of
another database with the corresponding modification of the type of document required for reflection. Such
innovations contribute to the spread of the so-called remote audit.
In general, audit activities are based on the Law of the Republic of Kazakhstan dated November 20,
1998 No. 304-I On Auditing Activities (as amended on February 27, 2017) [4]. This document reflects all as-
pects of the diverse activities of Kazakhstani auditors and audit companies.
Consequently, the widespread use of electronic document management in recent years has made many
changes to the work of audit services. In turn, such changes require amendments to the legal regulation of ac-
counting and the procedure for reflecting transactions in accounting documents.
Speaking about the problems of the market of audit services in the Republic of Kazakhstan, the devel-
opment and implementation of a single, unified program to reflect audit procedures during the audit is relevant.
Such programs currently operate in foreign countries and greatly facilitate the activities of the auditor in con-
ducting audits. But Kazakhstan's audit organizations are forced to purchase similar programs from foreign de-
velopers.
It is also characteristic for Kazakhstan that the market for audit services is not financially secure,
mainly due to the lack of sufficient conditions for local companies. Thus, the market share attributable to for-
eign companies is up to 80%. Given that a rather insignificant market share accounts for a large number of do-
mestic companies, the financial resources of this industry are very limited.
Official statistics show that in Kazakhstan there is a trend of both growth and decrease in the number
of audit companies. An increase in the number of audit organizations is observed until 2003. In 2010, the num-
ber of audit organizations is reduced to 2% per year. This is due to the fact that from January 1, 2003, a com-
plete transition was made to international financial reporting standards (IFRS) [5], and from January 01, 2004
on the application of international standards.
The reasons for the decline in the provision of audit services are changes in legislative standards in-
troduced in the "Law on Auditing". So, for example, the law on audit activity was amended in 2006, according
to which companies engaged in audit services should apply international audit standards in their activities. Sub-
ject to the amendments of February 20, 2009, when the relevant clauses of the "Law on Auditing" were amend-
ed, according to which the number of auditors in the audit organization should be at least two people.
By order of the Minister of Finance of the Republic of Kazakhstan dated November 13, 2012 No. 490
On approval of qualification requirements for audit organizations to conduct a mandatory audit in accordance
with subparagraph 1-2) of article 7 of this Law, the number of qualified auditors in a company may be 2 peo-
ple.
Statistical materials show that the number of individuals with the qualification of Auditor of the Re-
public of Kazakhstan for 2020 is 396 people. The average age of these 396 auditors is currently 55-62 years
[6]. Moreover, the representatives of this profession are mainly women who receive the right to retire at the age
of 60-68 years, in a few years the number of professionals in this field will decrease. This in turn will reduce
the number of active subjects of the market for audit services. Such a decrease will generally reduce the provi-
sion with audit companies in the Kazakhstan market. Despite the growth of candidates for the audit profession,
it can be said that due to numerous reasons, their number is not increasing to a sufficient degree. Accordingly,
the industry will see a decrease in the number of qualified auditors.
The professional competence of the auditors of the Republic of Kazakhstan should correspond to the
generally recognized in the world. In Kazakhstan, it is currently based on criteria such as a certain level of gen-
eral and specialized education, followed by special higher education, advanced training and passing exams in
the relevant disciplines, as well as work experience in the specialty. To maintain the level of professional com-
petence, representatives of this profession also need to follow the changes in the field of legislative regulation
of audit.
Thus, the development of priority areas for further prospects for improving the system of training and
education of auditors is relevant
As international experience shows, the type of services provided by auditors in the form of manage-
ment consultations is growing, which includes a certain range of proposals in order to help companies organize
their business correctly.
An analysis of the practice of foreign audit business shows that this is one of the most stable and prof-
itable among the functional types of entrepreneurial activity, and the profession of an auditor is one of the
highest paid, prestigious and popular. Service and consulting companies have a fairly large and affordable mar-
ket.
However, in Kazakhstan due to deficiencies in the legislative regulation and the emerging market
structure, the pricing of such services is not always reasonable enough. This leads to an underestimation of the
cost of the services provided, dumping in order to "survive" for medium-sized companies and other negative
phenomena.
It should be especially noted that for the further development of this sphere of services it is important
that the services provided by auditors are distinguished by the highest level of quality and comply with ethical
standards.
The most restrictive factor in the development of the industry is the incorrect legislative initiatives
undertaken in Kazakhstan over the past 10 years. These include:
1) separation at the legislative level of accounting and audit, including the division of the profession
of accountant and auditor into two completely different areas;
2) lack of independent quality control of audit and accounting services by analogy with the OECD
countries (independent oversight bodies);
3) providing control of access to the profession to its own market participants, which loses the level of
quality of services and reduces them to formality.
Conclusion. Therefore, there is a need to develop new requirements for the legislative framework of
issued certificates of professional accountants and auditors with the presence of various uncontrolled
knowledge testing systems.
Common here is to identify obstacles that contribute to corruption and other illegal actions in the
training and retraining of personnel for this system. In this case, special attention should be paid to the work of
qualification commissions operating in Kazakhstan for taking exams to obtain a certificate of an auditor of the
Republic of Kazakhstan. All legislative initiatives in this regard must be systematized in such a way that it
meets international standards and is consistent with the development of a unified international system of the
industry of accounting and audit of financial statements.
One of the possible ways to further develop this profession is to differentiate the membership of ac-
countants and auditors, as well as their public organizations. The criteria for such a classification for individu-
als can be age (at least 35 years), experience (at least 5 years), level of training (basic education, relevant quali-
fications), experience (at least 5 years in this profession), the availability of relevant certificates, etc. For legal
entities who are engaged in preparing and taking exams - an independent examination of teaching aids, ques-
tionnaire survey, observations, reputation and others.
Based on the foregoing, the need for in-depth scientific research of audit activities, based on the most
advanced world achievements in this field, is being updated in the Republic of Kazakhstan.
List of references:
1 ao-journal.ru/journal/lib/...
2 -...
tass.ru/ekonomika/5423538
3 : ? www.roscongress.org›sessions/tsifrovoy-audit-pravda…
4 20 1998 304-I
( 27.02.2017 .)
5 https://online.zakon.kz/Document/?doc_id=30076878#pos=7;-58
6 www.audit.kz

.. 1*
2 .. , -,
3 , ,
, .
-
.
, - ,

. .
.

2 , ..
2 . .. , -,
3 , ,
. .
, .
.

,
, -
, . .
: , , , -
.
- .,
.

.

-.
, -
- .
, ,
; ,
. ,
,
,
-

.
-, ,
. 2017 31
« : »
,
[1].

, ,
. ,
.
. , , - .
.
,
. ,

[2;3;4]. , 2014 26
2015-2025 .

[2].
.
, ,
2 , IMD-
10 , 29- [5].

,
, - ,
-
.
, , ,
. ,
.
,
.

. «... -
.» [6].
- .

,
. ,

.
«»,
«», «» .. ,
, [7].

,
[8]. ,
:
, ,
, ;
2) ,
, ,
, ,
;
3) , ,
,
[6].

.

,
:
() ;

;
- ,

.
, - -
,
;

,
[9].
,
. ,
. ..

«» . .
16 [10].
3
... .
, - ... ...
[11].

[12].
« »

( 1):
( [6] )

. ,
- .

[12].

.
. , «...
, i
,
ii , () ii
iii i
ii ( ) ii
, ii
»
- [3].
, ,
-
. , 2016 « »
,
55,6% [12]. «
» .
,
. , , ,
, ; ,
( .. )
.
, ,
,

.
2018 « »
,
,
. ,

[13]. ,
- -
,
.
–
[6]. ,
.
, , ,

.
, 2019-2020
[14].
, . ,
,
.
.
.
:
: »
.-http://adilet.zan.kz/kaz/docs/K1700002017
. - http://adilet.zan.kz/kaz/docs/U1400000986
3 - 2015
18 410-V (26.11.2019 )-
http://adilet.zan.kz/kaz/docs/Z1500000410
2015 23 416-V (26.11.2019 )-
5 –
- https://forbes.kz/news/2019/11/07/newsid_212196
6 . 2015
12 392-V (26.11.2019 )-
7
« »
2009 7 788 .
2016 11 167 (14.06.2018 )-
http://adilet.zan.kz/kaz/docs/U1600000167

// , 2017.3. 23-26 .
9 .
2015 30
17- (14.06.2018 )-http://adilet.zan.kz/kaz/docs/V1500012557
10 «» ,
- .- https://informburo.kz/novosti/rukovodstvo-kazahavtodora-i-
auditorov-schyotnogo-komiteta-zaderzhali-za-korrupciyu.html
https://24.kz/ru/news/incidents/item/183818-v-astane-zaderzhan-glava-departamenta-gosaudita
13 - : - .
http://lenta.inform.kz/kz/kasym-zhomart-tokaev-nado-men-she-govorit-o-cifrovizacii-bol-she-delat_a3272712
14 .. XVIII
– - http://www.esep.kz/r3/about/news/vystuplenie-
predsedatelya-schetnogo-komiteta-godunovoy-n-n-na-xviii-se[[ssii-soveta-rukovoditeley-vofk.html
.
.
,
.
,

. , , -,
; -,
. , ,

,
;
–
.
: , , , -
, ,
ANTI-CORRUPTION ACTIVITIES IN STATE AUDIT BODIES
B.A.Alibekova * , N.K.Sardarbek
Nur-Sultan, Kazakhstan
Summary. The article substantiates the importance of regular internal work in the system of state au-
dit bodies to prevent and prevent corruption. Legal acts adopted in the field of financial control and preventive
measures carried out in the process of state audit in order to prevent corruption are disclosed. The author ana-
lyzes the actual unfair actions of state auditors and reveals that the main reason for the revocation of the state
auditor certificate by the National Commission is corruption. According to the authors, the reason for corrup-
tion is, first, non-compliance by auditors with the principles of state audit; second, direct interaction of state
auditors with representatives of the object of state audit. Therefore, they believe that the monitoring of compli-
ance by state auditors with professional principles should be carried out by institutional structures that sys-
tematically carry out anti-corruption activities; and the maximum possible reduction of direct contact between
representatives of state audit bodies and the object of audit-through the extensive use of modern information
technologies by state audit bodies.
Key words: state audit, state auditor, corruption, anti-corruption, conflict of interest, electronic audit
() 06.73.15
, ..
.,
,
.
.
.

, . ,
, , -
.

, , ,
.
: , , , ,
, .
. ,
.
. –
, – ,
.
.
- - ,
.
,

.
,
.
–
, ,
,
(, ) .
. ,
.
, -

- .
, ,
.
, ,
.
.
.
. , .

[1].
.
..
. ,
.
,
-
[2].
,
. « » « »
, « » , ,
. .
, ..

[3].
.. ,
.

[4].
− ,
, ,
. ..
[5].
,
.

, , ,
.
:
- ;
- ;
-
.
«3350» .

.
,
120 .
-
10%, 10%
.
1

i i 1310 3310
i:
iii 8410 3310, 1310,
3350
, 8110 8310, 8410
1320 8110
-
,
.
10- .
« » :
- ();
- ;
- ;
- .
«5030»
.

.

.

. -,
. , .
« »

. .
.
, ,
.

. ,
.
« »
:
- ,
,
;
, ..;
- :

, , , ,
,
;
, , ,
,
.
, -
.
.
: « », «
», « », «
, , , , » .

, : , , -,
, , , ,
, .
. ,
.
, .
,
... .
.
-,
.

( ) .
- « »
,
.
.

. ()
.
.
,
.
.
.
.
-
.

, .
.

.

.
:

.

– ,
. -
.
,
- .
– .
- 6% - , 700
.

. ,
- , ,
, ,
.
. , , ,

.
:
1 . : . -
/. . . .. ;– 3- ., . . – .: , , 1998. - 783 .
2 .., ..
:/- .., .. – ,
.2010.-172 .
3 , .. : / ..- «LEM»,
.2011.- 332 .
., – .:.- 2010-399.
.2003.-370 .

.. * , . ., ..
, ..

.

. .
,
, . ,
,
, .

« »,
«
» « ».
:. , , ,
, , .
THE COST OF LABOR IN THE CONSTRUCTION COMPANIES AND THEIR FEATURES
G.Zh.Azretbergenova * .O.Syzdykova, .., S..Baymaganbetov
Summary.The coordinating organization of economic activity of a construction company is based on
the process of collecting and processing information on the functioning of all its divisions. As the main source
of such information, the features of calculating production costs and labor remuneration in construction
companies are considered. A special place in the management accounting system is occupied by
costs.Management accounting data for construction companies is more complex and extensive than at any
stage. On this basis, various production organizations of the construction industry, their production and
financial activities should be based on the principle of self-sufficiency, compensation for their costs.
In Kazakhstan, the issues of calculating the cost of production are solved by assigning direct
production costs to the debit of the "Main production" account, and General and General economic costs to
the debit of the "General Administrative costs" and "sales costs"accounts.
Key words: Construction industry, features of remuneration, management accounting, costs, cost
calculation method, internal accounting system.
06.35.31
631.162
.. 1 , ..
2 , .. *
3 , .,

.

,

.
, , ,
, , .
,

.
, , (),
() (1 ) .
2019 1
210598 , 15770 [1].
1

1 ,
. 2019 1 194828 ,
92,5%- .
– 68894
35,4 %-, – 48388 24,8%- –
16493 8,5 % .

.

.
« » «
» .
« » -
100 60

2.

() .

,
() [3].
« »

– ,

[4].
. ,
,
, .

-
[5].
, ,
.

, .
, ,
,

[6]:
– . -2
– . -3
– . -4
– . -5
– . -6
– . -7
– . -8
– . -9
– . -10
– . -11
– . -12.
-14
« » .
.
,
, ,
. « »

.
.

(2 ).
2
,
02 1317,6 -
04 613,4 350,8
11 565,4 110,0
12 1407,8 -
() 29691,8 2339,2

15 118,1 57,0
16 258,0 -
20 1906,2 95,4

22 986,2 195,2
30 27785,6 2243,8
() 29691,8 2339,2
- [5]
3 -

.

01 2580 6349
02 2322 4585
(01-02) 03 258 1764
04 - -
05 - -
07 - -
08 - -
09 - -
() (03+04+05-06-80-09) 10 258 1764
11 - -
() (10-11) 20 258 1764
- [5]
______________________ _________ _______________________ ________ (, -) () (, -) ()
41 «
» .
( ) –

(, , , , - ,
..) 7.
[8]:
– ;
– .

.
41 « »
-,
,
. ,
[9].

,
,
2
.
[5]
1.

, .
, 41 «»

,
.
« »
.

,
.
.
, ,

.
,
.
:
/ / 248 .
www.stat.gov.kz
2 29 2015 375-V « -
» ( 28.12.2016 .) https://
online. zakon. kz/ Document/doc_id=38259854#pos=0;0
3 « » -
04.02 2016). – : 2016 – 709 .
4 « » ( -
26.12. 2012) – , 2013. – 5 .
5 . – : «», 2013. – .3-20.
6 Nesipkul Bayboltaeva, Abdizhapar Saparbayev, Aygul Ismailova, Aiymzhan Makulova, Aliya
Imatayeva Problems of Accounting and Reporting of Small Agricultural Businesses in The Republic of Ka-
zakhstan, The Journal of Social Sciences Research Special Issue, 3, 2018. – p. 67-75.
7
. : «», 2008. – 248.
8 Nesipkul Abdualievna Bayboltaeva, Aimzhan Tulegenovna Makulova, Kurmankul Abaeva,
Balsheker Ashikbaevna Alibekova, Asem Bolysbayeva Problems of Development of Accounting on Peasant
(Farm) Enterprises in Republic of Kazakhstan Asian Social Science, Vol 11, No 14, 2015. – .211-219.
9 .., .. -
(IAS) 41 «
» i i i i
(ii ) 1 (21) 1 – , 2013. – . 327-336.

.. 1 , ..
3 , .,
,
, , -
.
: , () -
, , , -
, , , .
PROBLEMS OF IMPROVING ACCOUNTING AND REPORTING OF SMALL
BUSINESSES IN AGRICULTURE
2 , A.T. Makulova*
2 International Academy of Innovative Technologies, Almaty, Kazakhstan
3 University Narxoz, Almaty, Kazakhstan
Summary. The article presents recommendations for improving the organization of accounting and
financial reporting of small businesses in agriculture, justifies the feasibility of using a simplified accounting
model, Including methodological recommendations and forms of registers for accounting of material, labor
and financial resources in relation to modern accounting and taxation requirements.
Key words: small business entities, peasant (farmer) economy, production cooperative, simplified ac-
counting, simplified financial reporting, national financial reporting standard,, primary documents, accounting
registers.

email: [email protected]
, -

,
. -
.. ,
, «» «».
, -
, ,
.
, , .
, -
. ,
[1]. ,
.
-
, ,
[2].
,
, -
[3]. , -
. , ,
, -
, [4].
.
-
. -
: (, , , , , -
, ), - -
(CVP-, -, -, bc-).
. -
(, ) .
, -
.
. -
, -
, . -
-
.
,
, -
«» [5].
«» , , -
. -
,
.
: ERP
(enterprise resurce plnning), , CVP-, -, -
, bc-, , JIT (just-in-time) TQM (ttl qulity
mngement). , , -
.
, , -
, ,
. c
-
, , -
, . -
- , -
(, ..).
, , , -
, . -
, , -
, ,
, [6].
c
.
,
, -
[7].

. , -
c ,
, . c
- -
, ,
[8]. . ,

. ,
, : -
,
, , [9].
, -
, . ,

, . c -
, .
,
, , , ,
. ,
. , , -
«Trget Csting» «Kisen Csting». , -
«Stndrd Csting» «Trget Csting» «Kisen Csting» -
, ,
, -
, [10]. -
, , -

, -
[11]. ,
. , -
, , . , , , -
.
- — ,
,
.
. «-» -
, , , -
.
, .
, . . -
[12].
() ,
, .
— — , -
, .
, ,
. -, -
- . ,
,
.
-, «-»
, ,
. -
, .
-, ,
, ,

. , -
, — . -
, .
, «-» -
.
-, «-» .
- -
— .
-, - , -
, , -
. - .
-, - -
-. -
, -, , -
, , -
, . -, -, -
(), .
-
, . -
, -
.
– -
.
. , -
, , , , -
, -
. – . -
10 ,
, 10
.
- -
.
, ,
. ,
- .
, .
« »
(«Just In Time»). JIT 70- XX . «»
.
, JIT -
. JIT
, « -
». : , -
, , .
. ,
. ,
. ,
.
JIT
. -
. , -

. , . . «-
», . -
, , JIT -
.
JIT , , -
. JIT . -
, , -
- .
, -
. -, JIT
, -
. -
,
, .
- . -
, , . -
, .
, , -
.

, . -
. ,
«» [13].
(, )
. -
, -
.
. -
.
. ,
, -
.
-
, , -
, .
C :
// « ». 2015. 10. . 13-18.
2 .. // -
- . 2017. 1-2 (16). .
136-140.
3 .. -
// . 2015. 53. . 147-149.
4 .. «-» // «
». 2017. . 174-176.
5 : . [ ]. URL:
https://www.klerk.ru/bss/rticles/119349/.
6 ..
// VIII -
. 4- . 2017. . 114-123.
7 .. - // : :
, , VIII -
. 2018.. 271-274.
: -, 2017. 150 .
9 : / ..
. .: , 2016. 224.
10 .., .. «-» -
. . (Terr Humn). 2015. 1(34). C. 11-15.
11 – ? [ ].
URL: https://www.cfin. ru/is/trget_csting.shtml.
12 - // .. //
4‘- 2007
13 -
// . . , . .
// 657.

e-mail:[email protected]
.
.
, ,
.
,
,
.
, .
INTRODUCTION OF THE LATEST COST CALCULATION SYSTEMS OF COST
ON KAZAKHSTAN ENTERPRISES
email: [email protected]
Summary.The main objectives of this study are to justify the need for the introduction of the latest pro-
duction costing systems, the transition of costing systems to more modern methods and the development of ways to
improve the management accounting system for enterprises in the Republic of Kazakhstan, adapted to modern
conditions. Various aspects of cost accounting and calculation of production costs are analyzed .. Studying the
theoretical and methodological diversity, the available points of view are examined, the arguments for and
against are given. The originality of the research lies in the scientific results obtained, where the conceptual ap-
paratus of the research has been formed in order to deepen and link together both theoretical and practical
knowledge in the field of management accounting, in particular, calculating the cost of production.
Key words: globalization, the latest calculation systems, unit costs, standards, management accounting.
06.35.31
657.1

. ,
,
. , ,
.

,
.
–
,
.
: , , , , , ,
, .

,
,
. ,
,
,
,
[1].
, ,
,
.
. ,
,
,
- .
,
. ,
, ,

.
.
,
. 7
:
2) i i
[2].
, ,
. , ,
( 212
1- ).
215 1-
, ,
[3].
:

-
- ,
– ,
– ;
- -
–
, –
;

-
–
,
;

-
, ,
;
-
,
,
.
- 12 30 000
15 208 ,
.
, , « »
–
.
. ,
, –
. , ,
.
.
1
(7 1
)

66 500 8010 3310
49 000 8010 3310
7 000 8010 3310
122 500 1320 8010
122 500 7010 1320
147 000 1210 6010
147 000 1050 1210
2 982 1210 6250
- «Gold Travel»

, ,
216 ,
.
,
( )
. (2 ).
221 1 « –

, ».
06.05.2006 :
212 2 ,

.
, .
, 221 2
, .
2

()
() 141 840 8010 3310
12 17020,8 1280 3130
( ) 141 840 3310 1030
( ) 1443,8 1210 6250
(7430 1210)
–
( ) 175 000 8010 3310
347 704,6 1320 8010
417 245 1210 6010
8344,85 1210 3130
486 785,4 1030 1210
347 704,6 7010 1320
17020,8 1420 1280
- «gold travel»
, –
.
,
.
,
.
, ,
, ,
. ,
11.08.2006 --5-16/7558
«
».
( 2 -2,5 ).
225 12-2
224 2 ,
.
, ,
.
3
,
199 200 1010 3390
194 220 3390 1010
( ) 4980 1210 6010
533,57 1210 3130
4980 1010 1210
- «Gold Travel»
–
.
.
7- 25% - .
, 100
.
: - , ,
[4].
() 2011 1 ,
Tax Free, GST Refund, Tourist Refund Scheme (TRS)

.
11%- .
. «»
2012 ,
.
2019-2025
2022 , , ,
- [5].
.
. ,
, , , «
» –

.
. , ,
, .
,
.
, ,
, ,
.
,
.
:
1 ..
// «». – 2014. – 3 (63). – .90-94
2 « » 2001 13 n
211 . [ ]. — : http://adilet.zan.kz
3 « ( )»
2017 25 120-v . [
]. — : http://adilet.zan.kz
4 .. (
) // . 2012. . 36. . 45–61.
5 2019 - 2025
2019 31
360 . [ ]. — : http://adilet.zan.kz

.., ..*, ..
.
, .

,
, .

,
. ,
-
,
.
: , , , , ,
, , .
FEATURES OF VALUE ADDED TAX ACCOUNTING IN TOURIST ORGANIZATIONS
.. Konuspaev, R.K.Konuspaev*, T.Zh.Demesinov
Summary. The article analyzes the features of taxation of tourist organizations in the Republic of
Kazakhstan, including the taxation and accounting of value added tax, studied on the basis of specific
examples. Within the tourism industry was the order of the tax to the added cost, the efficiency of the
accounting method and determination of turnover tax on inbound, outbound and domestic tourism. The study
reviewed the procedure for calculating the value added tax on Agency fees for the sale of air tickets in
accordance with tax legislation, and presented accounting records in the reflection of Agency fees for the sale
of air tickets. Another aspect related to the promotion of the tourism industry - the issue of introducing a
system of refund of value added tax to tourists for goods and services was considered on the basis of foreign
experience, the solution of which will increase the tourist flow and trade turnover of the country.
Key words: tourism, travel agent, tour operator, taxes, taxation, value added tax, accounting, tax
accounting.
2 -, .,
. ,
.
, 21 . ,
; , , ,
.
, ,
, .
; .
, , . -
. ,
.
: , , , , , , .
. , -
. , -
, :
. ,
.
, , , .
. .
, , .
,
, … ". XX -
, ,
. , -:
15 - , XX - .., . -
, -
, , -
– .
, [1,2,3].
, ,
, , .
" " .. ,
, , ,
. -
" 13 " .
: .
, .
, -
, , , -
, .
, .
,
. .
,
: , -
. -
, -
. , -
.
. XX -
. .
« – ». ,
; , ,
. .
. -
, , ,
, .
, -
, -
; -
. , -
, .
« »
, . , ,
,
. - -
, , , , , ,
, .
: ,
, , , -
. ,
.
,
« ». ,
, . -
-
, -
. , -
, . ,
, , , , ,
. -
, , . « , »,-
.
», ,
,
, . ; .
, , .
.
, , -
, . , ,
, , , ,
«» . ,
, : -
.
, .
.
, ,
, , – -
.

, . ,
– -
.
, ,
, .
, ,
, . -
, -
. ,
.
1. . , -
; : -
, , .
. ,
. , , -
, .
2. . .
, . , , -
. ,
, (, , -
) ( , ,
, .). -
, -
, .
. , ,
. .
3. . , ,
. -
;
, . : -
, , (, , , -
, , -
. .); (, , ,
, , . .); -
( , , -
..). ,
. -
, , , .
4. .
. «» -
. , ,
. -
, ,
, .
, -
. (-
, . .). -
. -
. , -
, .
,
. . -
, , ,
, .
. .
.
.
5. . ,
, , .
, , , -
, , .
, .

. ,
-
, «» .
, .
,
. ,
. , — -
, .
-
. , , -
. , ,
,
. , -
, .
. , ,
, . -
-
, , ».
6. . ,
, , — - ! -
, .
. «» -
— . ,
, , « ».
. -
, , -
. .
7. . . -
.
, . -
,
. .
. «»,
.
, . . -
. «-
», . -
- -
.
. .
,
, ; ,
. -
. -

.
. .
: « : -
, ; , , ».
:
1 .. – .- //
« » 14 2005.
2 .. . //
« »28 2011.
3 .. : .
.// 8 - « :
». , , 28.02.14. .

..* 1 , ..
2 , ..
2 ASSA-Narxoz, ,
,
. -
.
; ,
, .
- ,
.
; . , ,
.
.
.
: , , , , , , .
ACCOUNTANT AND CRISIS
2 ASSA-Narxoz, Almaty city, Kazakhstan
3,4 National University "Poltava Polytechnic named after Yuriy Kondratyuk",
Poltava, Ukraine
Summary.The article shows the history of the profession of an accountant from ancient times until
today, until the beginning of the 21st century. Accounting as a science and as a profession has significantly
expanded the objects and models of accounting; new, modern types of accounting, accounting methods have
appeared, IFRS is widely used. It is time to finally part with the inherent breadth of our mentality of excessive
management and behavior, we should stop the unreasonable squandering, which has recently begun to gain
momentum with the improvement of living standards.
The market has already taught our people a lot; will learn further. It's time to become business,
economical, hardworking. This also applies to accounting personnel at various levels and departments. The
authors recommend taking the advice of experienced professionals to withstand the conditions of the global fi
Key words: history, profession, crisis, advice, accountant, place, role.
06.35.31
..* 1 , ..
., 2 -, .,
3 , .,
. -
, -
12 « ». -
,
. , , -

.
,

. « », -
()
, .
: , , , , ,
.
. , -
12 « ».
, -
12 « »[1]. -
: , -
« » . –
(), ,
, . ,
12 ,
. -
, .
, 2- , -
.
. 12 « » -
. -
, , -
, , 12.
, 12 « »
( ) - (/) - ,
.
7710 « ».
;
, 7710« -
».
7710 « () ». , «-
( )» : -
() () .
() - , () -
( ) .
, 1410
« », 1410 3110 «-
, ».
, 2810 « -
» 4310 « ».
12, 2810 4310 , -
, . .
() () – , , -
, . , -
, , -
, ,
.
.
4310 « ».
, , -
:
,
, -
( ). , , , ,
, 4310 , .
() - , -
:
- ;
- . -
2810 « », -
. , -
, -
, ,
,
, -
, -
( ).
, ,
,
, , :
- ;
- ,
. , 2810« -
» , .
(+,- ) - -
.
:
- , . . , -
( )
;
- , . . , , -
( )
.
. ,

. 12 , , -
, -
.
, -
. , -
, , ,
. 12 -
. , ,
.
,
, , ,
:
, , -
, .
;
( )
- ,
[2].
:
, , -
. ,
, .
2009. ,
,
( ),
, .
( -
) , . ,
, , (
; , ,
, ( ).
:
- ;
- . -
.
. « »
, , -
? .
1. , , ,
. . -
223 : «
: 1) ; 2) , ; 3)
-,
»[3]. ,
. 12 , ,
-
, () , -
[4,5]. ,
,
.
, .
12 .
12 -
.
2. : ; -
: () . -
, .
() ,
, , -
. , , -
, , , ..
( ) , , -
. , , 12
: , ,
, . ,
12 .
3. , -
, ,
() .
. , -
,
, , 325000- ,
1 ,
, .
, ,
12. , ,
325000- , () ,
, ,
. -
. -
, :
.
. , 12,
, , , , .
.
:
1 12 « » // .-
http:// www.minfin.gov.kz
2 .. : - . -
2021 , 15 2017.- http://
minust.kz
3 : ( ) jn
25/12/17 ( 1.01.20)–http:// www.zakon.kz
4 . : //
«»//www.delprof.ru.
5 .( ) « » -http://
//www/online/zakon/kz/
(1 )
, , 2 -, ,
3 , ,
. 12 « »
,
.

-
. « »
,

() .
, .
PROBLEMS OF APPLICATION OF TERMINOLOGY IFRS
“PROFIT TAXES” ACCOUNTED(1 PART)
R.N. Nurgalieva* 1 , S.T.Myrzhakypova
2 ASSA-Narxoz, Almaty, Kazakhstan
Summary. In the special scientific and educational literature, there is a lack of consistent, clear theo-
retical explanations and publications on the problems of calculating temporary differences and deferred tax
based on IFRS No. 12 Income taxes. New interpretations of indicators that are related to the accounting and
calculation of temporary differences and deferred tax require special clarification. In the context of the appli-
cation of IFRS terminology, accounting there will be a need to supplement the working chart of accounts with
new sub-accounts and new additions in the accounting policy and in the tax accounting policy of companies.
Using the term Temporary differences as an example, the article gives a classification of differences (dis-
crepancies) between tax and reporting balance sheet data in relation to Kazakhstan companies, which cause a
lot of critical questions.
Key words: taxes, profit, temporary differences, income tax, deferred tax, calculations.
06.35.31
657:338.46(075.8)
..*, ..
() -
, , , , , ,
. -
, -
-
. , , ,
( ) -
, .

.
: , , , -
, -, , -
.
. -
, -
, .
« » -
, « -
- , » [1]. -
, . , -
«», «-». ,
, , . -
-
.
. , -
, , , .
, -
, . -
, -
, .
. () -
, , -
, ( 1).
1 - –
.. , « -
, , » [2]. -
[ ].
, -
. – -
1 -, . -
, .
– , , , -
, ,
, ,
. ,
, , , -
, : , -
10, 20, 40 , 10, 40 60 , .
– -
. -
.
.
,
, – .
, , , -
. -
,
, .
–
, «»
,
, , .
– -
.
.
. , , -

.
.
– -
.
:
2. , -, ;
3. ;
4. , , , ..;
5. , , , ;
–

, ,

, , .

6. ( , , ).
-
() .

( ) .
-
;

, , , ;
- , .
,
, ;
- , , .
, , ..
, . -
.
: - -
1 - -,
().

. -
,
, . -
,
.
, ,
. , ,
() ,
-, ,
, , , ( ).

(), .
– –
– ,
(, . ) .
. - -
,
.
. , , , -
, .
.
(: ).
, . – -
- , , ,
. , -
, , , , , , -
. -
.
. -
( ,
..). ,
.
. , ,
.
«»
, ,
; ,
() ,
.
, ,
, .
- -
, , , -
«-». -
, ,
.
: , -
.
. -
, –
.
.., .., .. ., « -
, , -

» [3].

,
.
, . .
-, .
, .

, . -
( ).
-, ()
, . -
, . -
.
(
..). , -
( ). -
, (, -
..).
.. , -
,
[4]. , -
:
;
.
, -
-, , -
. .
, , , -,
; -, -
, -
, -
.
, ; -,
:
, , – -
, ;
, .

, ,

( ) .
, 15-35% ,
.
..: «, , -
.., , 10-41% , -
».
, -
, .. - . -
: – ,
; – , , -
. -
, , -
- .
, , , , ,
, , , .. -
, , , ,
.
1- - -,
.
- .
-
.

.., .. .. [5].
-
, ,
. -
, .
, -
-
- -
(), , -
. , ,
,
.
-
-
.
:
1 .. « » / 22.05.2012 . Kazlogis-
tics.kz/ru/media_center/interview/detail.php?...
2 .. : - :
. ./ . - . .. .. .- .: , 2005-414 .
3 ., .., .. : / . ..
- : -,2004.-351.
4 . . . : -
./.. – .: , 2005.- 432 .
5 .. ./ .., .., ..- .:
- «», 2002.-160 .
()
)
..*, ..
, , -,
.

-
,
.
( )
.
,
.

.
: , , , ,
- , , -
.
OF WAREHOUSES FOR TEMPORARY CARGO STORAGE (TSW)
K.T.Taigashinova*, A.K.Yerzhanov
Summary: the article deals with the current issues of development of temporary storage warehouses
(tcs) as an independent economic structure of the market infrastructure for receiving, sending, storing, sorting,
packing, packaging, picking and sending goods by transport. The priority tasks for improving the accounting
and information base system and analytical service for making optimal operational management decisions in
increasing the competitive advantages and profitability of the rendered services of the logistics system are de-
fined. The authors note that for each warehouse that has its own purpose, there is a method of accounting for
the cost of storing goods (except for the service provided) and a mechanism for calculating the totality of ser-
vices performed by each warehouse is necessary. It is noted that the costs of maintenance and operation of
cranes, winches by the method of inclusion in the cost of services were indirect, and the composition of costs –
complex. Attention is drawn to the fact that if the svh has become a separate market structure, then its creation
and maintenance costs must be taken into account in the main production. When organizing cost accounting
and monitoring the operation of machines and mechanisms, it is necessary to comply with special requirements
in cost control when assigning services to consumers.
Key words: temporary storage warehouses, logistics system, accounting, accounting policy, machine-
hour cost calculation, material flows, automation of accounting and information base.
(): 06.73.45
() 657.633.5:658.86/

, .

.

,
.
: , , ,
.
. «Abis Trade» 2010
. 9
« » ,
- ,
, ,
.
.
«ABIS Trade» - 10 , , :
- EGLO ,
- EGLO (, «ARMADA»),
- « » ,
- - «La Bella
aroma butiki» .,
- «Workshop Tsveta Dulux» (,
, ) [1].
. ,
.
, , «ABIS Trade»
.
. «ABIS Trade» -
,
.
, ,
.
.
«ABIS Trade» -
, , ,
.
, -
, , , ,
, .

.
.
,
.
-
[2].
.

.

- , ,
.
, .
2018-2019 -
12 631,6 11,1% .
8246,2 , - 7881,1
, .
4385,4 , - 3,3 ;
1200 ,
0,01% ; 3 169,4
24,3 ; 13200
- 1,8 . 1 338,8
(, )
,
.
- , 3 .
2018 21,7% - 64,5% - . -
- 33,2 ,
, -
, [3].
- :
,
« » .
, ,
( ),
( ) . .
.
37 859,8
.
.
2 .
48 176,7 13 814,9 3,5 .
:
1. (
« »).
»).
4.
( « »). [4]
2
1 .
2018 2019 «ABIS trade»
(.)
2., , ,
4. , : 24023,5 20386,6 - 3636,9 84,8
5. 5336,6 10600,9 + 5264,3 198,6
3301,1 4582,0 + 1280,9 138,8
15385,8 5203,7 - 10182,1 33,8
6. () - 10225,4 - 3658,5 + 6566,9 35,7
7. () 7201,9 350,5 - 6851,4 4,8
8. () - 3023,5 - 3308 - 284,5 109,4
9. -3023,5 - 3308,0 - 284,5 109,4
: «ABIS Trade»
1- 2019 2018
284,5 9,4% - . , -
, .
: - 2019 3 658,5 - 2019
5 264,3 , - 38,8%
. , -
, .
. «ABIS trade» - 2018-2019
, , ,
.
.
«ABIS trade» - ,
,
:
-

;
- - .
, ;
- ;
- ;
- .
- .
. , , , -
;
;
- , ,
.
. , ,
.
(
) .
:
- , ,
- , ;
- ;
- ,
;
- , -
, , ;
-
;
- , ,
;
- , , ;
- ;
- .
, .
- ,

.
;
- ;
- - .
:
https://home.kpmg/kz/ru/home/services/advisory/risk-consulting/internal-control-services.html KPMG 2015
4 .. , , 2009.-23.

.
.. , .. *
. «ABIS
Trade» ., .
, -

.
, -
,
.
: , , , -
.
IN TRADING COMPANIES IN ALMATY
A.U. Tekenova, A.S. Djondelbayeva*
Summary. The article examines the practice of organizing internal control in «ABIS Trade» LLP in
Almaty, analyzes the organization of internal control in this trade organization.
The practical value of the work is represented by the recommendations that can be used by the control
and audit bodies for the implementation of an effective internal control system in trade organizations. As a
result of the study, the authors come to the following conclusion that it is necessary to form a system of infor-
mation support at all levels of management, allowing timely adaptation of the organization's functioning to
changes in the internal and external environment.
Key words: trade organization, internal control, financial indicators, accounting and operational information.

AND RETRAINING OF ENTEPRENEURS
-mail: [email protected])
Annotation: The article presents a methodical approach to justify the

ISSN 1563-2415

Documents

Transcript of ISSN 1563-2415