RUS

“The IIIrd international action
of "The Nobel committee"
(The Kingdom of Norway and The Kingdom of Sweden),
the author of the unique the cognitive modeling technology
and the scientific direction "Cognitive informatics (computer science),
the cognitive modeling technology for the system and financial analysis"
("AUT CMT SFA"), academician of (natural) sciences
("SIO "ACNS"") Vetrov A.N.,
"The international Higher education academy of sciences" ("IHEAS"),
"The Russian academy of (natural) sciences" ("RA(N)S"),
"SIO "Academy of cognitive natural sciences"" ("SIO "ACNS""),
"The Administration of Saint-Petersburg city" and "The Government of RF"
at support of "The Presidents of RF and the foreign countries"
due to means of the budget, sponsors, interested and
"The Nobel prize"
the procedure of the performance with the scientific reports and rewarding
in organizations-participants,
the presentation of diplomas, medals and
"The Nobel prize"
in
"The Nobel committee",
the creation of products as valuable monuments
of architecture, town-planning and landscape-gardening art,
important objects of historical, cultural, art and scientific heritage
for (non)residents at the international level,
the demonstration of achievements in the field
of technology, architecture and building
in "The park of the 50
th-century of The Great October socialist revolution
named after V.I. Uljanov (Lenin)"
and
"Saint-Petersburg exhibition centre
named after Brezhnev L.I.
" ("SPbEC")
at
"Exhibition of achievements of science and technology
named after Sobchak A.A.
" ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”

[from the 01st of January 2014 y. to the 31st of December 2014 y.]

It is carried out according to the letter from the 27th of December 2011 y. №A26-13-808834 and the 27th of February 2013 y. №I-17399
in reply to application of “AUT CMT SFA”, academician of (natural) sciences (“SIO "ACNS"”) Vetrov A.N. to the name
of “The President of RF” Putin V.V. and “The Chairman of The Government of RF” Medvedev D.A.
(download),
also
according to the letter from the 03.04.2014 y. №0020/291 in reply to application from the 25.03.2014 y. №460
from “AUT CMT SFA”, academician of (natural) sciences (“SIO "ACNS"”) Vetrov A.N. to the name
of the rector of “SPbSETU "LETI"”, d.t.s., prof. Kutuzov V.M. and the vice-rector in training work of “SPbSETU "LETI",
the vice-rector in work with students and social questions of “SPbSETU "LETI"”, d.t.s., prof. Lysenko N.V. (download)
and according to my application from the 16.09.2014 y. to the name of the head of “ANCO HPE "IBI"(download).

 

Dear citizens of The Russian Federation and the foreign countries!

 

We invite You to take part in “The IIIrd international action
of "The Nobel committee" (The Kingdom of Norway and The Kingdom of Sweden),
the author of the unique the cognitive modeling technology and the scientific direction
"Cognitive informatics (computer science), the cognitive modeling technology for the system and financial analysis"
("AUT CMT SFA"), academician of (natural) sciences ("SIO "ACNS"") Vetrov A.N.,
"The international Higher education academy of sciences" ("IHEAS"),
"The Russian academy of (natural) sciences" ("RA(N)S"),
"SIO "Academy of cognitive natural sciences"" ("SIO "ACNS""),
"The Administration of Saint-Petersburg city" and "The Government of RF"
at support of "The Presidents of RF and the foreign countries"
due to means of the budget, sponsors, interested and "The Nobel prize" –
the procedure of the performance with the scientific reports and rewarding in organizations-participants,
the presentation of diplomas, medals and "The Nobel prize" in "The Nobel committee",
the creation of products as valuable monuments
of architecture, town-planning and landscape-gardening art,
important objects of historical, cultural, art and scientific heritage
for (non)residents at the international level,
the demonstration of achievements in the field of technology, architecture and building
in "The park of the 50
th-century of The Great October socialist revolution named after V.I. Uljanov (Lenin)"
and "Saint-Petersburg exhibition centre named after Brezhnev L.I." ("SPbEC")
at "Exhibition of achievements of science and technology named after Sobchak A.A." ("EAST")
with accommodation in "The hotel "Karelia"" ("The group of hotels "Intourist"")”.

 

The table of contents of the print manuscript
“The cognitive modeling technology for the financial analysis and audit of the organization”
volume 1 (textbook and monography)

Name of unit

p.

 

Normative references

7

 

The list of definitions

8

 

The list of reductions and symbols

11

 

Introduction

12

1.

The analysis of condition of problem and statement of research tasks

18

1.1.

The expediency of development of the technologies of the financial analysis

19

1.2.

The  specificity of the offered approach and the statement of the complex of research problems

20

1.3.

The stages of carrying out of research in technics and economics

21

1.4.

The conclusions of the first chapter

45

2.

The genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science, psychology and economics

46

2.1.

The occurrence of the cognitive approach, the basis of the system and financial analysis
of the difficult objects of research

47

2.1.1.

The system approach in technics and economics

48

2.1.2.

The information approach in technics and economics

49

2.1.3.

The cognitive approach in the information-educational environment

50

2.1.4.

The cognitive approach in (cognitive) psychology

51

2.1.5.

The cognitive approach in the modern computer science

53

2.1.6.

The cognitive approach in the modern economics

56

2.2.

The features of the analysis of the object of research in the environment

58

2.2.1.

The classification of the (difficult) objects of research

60

2.2.2.

The basic kinds of environments at the analysis of behavior of the (difficult) objects

61

2.3.

The system of the analysis and control of the object, process or phenomena

62

2.4.

The concept of the cognitive model as the information basis of the system and financial analysis

63

2.5.

The financial reports as the information basis of the analysis

64

2.6.

The conclusions of the second chapter

65

3.

The international standards of the financial reports on a way to the unification
of the forms of the financial and accounting reports

67

3.1.

The structure and dynamics of functioning of the financial market

68

3.2.

The global purposes of standardization and harmonization of the account
within the framework of a problem of unification of the (consolidated) financial reports

69

3.3.

The institutional subjects regulating the creation, distribution and use
of the international standards

70

3.4.

The principles of creation, distribution and use of the international standards
of the financial and accounting reports

71

3.5.

The basic methods of transformation of the financial reports

72

3.6.

The features of formation of the accounting balance
under the international standards of the financial reports

73

3.7.

The qualifying tests of the professional participants of the financial market
of the economic system of the country

76

3.8.

The administrative-legal forms of existence of the managing subject of the economic system

77

3.9.

The conclusions of the third chapter

79

4.

The cognitive modeling technology as the apparatus
of the financial analysis of the organizational structure

80

4.1.

The iterative cycle of the cognitive modeling technology

82

4.2.

The technique of use of the cognitive modeling technology
for the financial analysis of the organization

83

4.3.

The features of selection of the techniques and algorithms
for the realization of the analysis of the object of research

84

4.4.

The ways of representation of the structure of the cognitive model

86

4.4.1.

The representation of the structure of the cognitive model by means
of the oriented graph combining the theory of sets

87

4.4.2.

The representation of the structure of the cognitive model by means
of the (multilevel) block diagram (the structured scheme)

88

4.4.3.

The representation of the structure of the cognitive model by means of the calculation
with use of the corteges on domains

90

4.4.4.

The main volumetric representation of the structure of the cognitive model by means
of the hierarchical (multilevel) structural scheme with the set of encapsulated pyramids

90

4.4.5.

The additional volumetric representation of the structure of the cognitive model by means
of the hierarchical (multilevel) structural scheme
in view of the one-, two-, three-, fore-, fiveand n– cognitive disc, cognitive circle,
cognitive cylinder, cognitive cone, cognitive sphere and others

91

4.5.

The technique of formation of the normative-legal basis
for the financial analysis of the organization

93

4.6.

The technique of formation of the information basis of the financial analysis
of the organization

94

4.7.

The technique of additional verification of the information basis
of the financial analysis of the organization

95

4.8.

The technique of creation and updating of the working plan of accounts
and the model of accounting of the organization

96

4.9.

The technique of carrying out of the financial analysis of the condition of organization

97

4.10.

The parametrical cognitive models block for the financial analysis of the organization

98

4.10.1.

The cognitive model for the carrying out of the horizontal financial analysis
of the organization

99

4.10.2.

The cognitive model for the carrying out of the vertical financial analysis
of the organization

100

4.10.3

The cognitive model for the carrying out of the trend financial analysis
of the organization

101

4.11.

The technique of research of the parameters cognitive model
for the financial analysis of the organization

102

4.12.

The algorithm of processing of a posteriori data
of the horizontal, vertical and trend financial analysis of the organization

103

4.13.

The recommendations to use of the cognitive modeling technology
for the financial analysis of the organization

104

4.14.

The conclusions of the fourth chapter

105

5.

The features of procedure of the (micro-) financial analysis of the managing subject

106

5.1.

The features of the organizational structure of the (non)productive enterprise of the economic system

107

5.2.

The features of the organizational structure of the educational establishment
of the education system

109

5.3.

The example of the territorially distributed organizational structure
in the basis of the information-educational environment

110

5.4.

The example of the distributed automated organizational structure
in the basis of the information-educational environment

111

5.5.

The features of the inflationary depreciation of cash flows in the economic system of the country

112

5.6.

The features of the change of cost of cash flows in economic system of the country

113

5.7.

The indexes of dynamics of the financial market and tools

115

5.8.

The dynamics and communications of the managing subject
in the financial system of the country

120

5.9.

The investment and innovative politics

121

5.10.

The normative-legal basis of the financial analysis

122

5.11.

The information basis of the financial analysis of the activity
of the credit and other organization

123

5.11.1.

The requirements to the financial reports of the organizational structures

124

5.11.2.

The structure of the financial reports of the (non)production organization

125

5.11.3.

The features of the financial reports of the credit organization

126

5.11.4.

The structure of the financial reports of the credit organization

127

5.11.5.

The additional elements of the accounting and financial reports of the credit organization

128

5.11.6.

The consumers of the financial reports

129

5.11.7.

The elements of the financial reports connected to the changes of financial and economic activity

130

5.12.

The concept and contents of the simple and consolidated accounting and financial reports
on the international standards

131

5.13.

The basic methods of the (micro-) financial analysis
of the different forms of the reports

133

5.13.1.

The structure of the accounts of accounting and the financial analysis

135

5.13.2.

The horizontal analysis on the basis of the given several years

138

5.13.3.

The vertical analysis of the reports of the current year and its comparison

141

5.13.4.

The trend analysis on the basis of the system of analytical coefficients

144

5.14.

The recommended scheme of carrying out of the auditor check

146

5.15.

The scheme of carrying out of the financial analysis and audit

147

5.15.1.

The external and internal control of the activity of the different organizations

148

5.15.2.

The external and internal control of the activity of the (non)production
organization (enterprise)

149

5.15.3.

The external and internal control of the activity of the credit organization

153

5.16.

The financial analysis of the credit organization

157

5.16.1.

The basic kinds of bank operations

159

5.17.

The financial analysis of the multi-nomenclature enterprise

160

5.18.

The financial analysis of the trading-purchasing organization

163

5.19.

The static financial analysis of the results of financial and economic activity
in the conditions of definiteness

165

5.19.1.

The structure of the accounting balance of the organization (enterprise)

166

5.19.2.

The structure of the accounting balance of the credit organization

167

5.19.3.

The structure of the accounting balance of “The Federal reserve system of USA”

168

5.19.4.

The analysis of stability of the credit organization and commercial bank

169

5.20.

The basic analytical coefficients of the financial analysis

172

5.20.1.

The structure of the accounting balance and the report on profits and losses of the enterprise
for the introduction of the system of analytical coefficients

179

5.21.

The conclusions of the fifth chapter

198

6.

The specificity of research of the organizational structure by means
of the cognitive modeling technology

202

6.1.

The financial analysis of the organizational structure

203

6.2.

The economic factors of the efficiency of functioning of the managing subject in the financial system

204

6.2.1.

The formation and calculating of the aggregates of accounting balance
of the (non)production organization

206

6.2.2.

The formation of the units of accounting balance of the credit organization

210

6.3.

The cognitive model for the static analysis of the financial condition in defined

211

6.4.

The organization and plan of carrying out of the experiment
at the research of parameters of the cognitive models for the financial analysis

234

6.4.1.

The information basis of accounting and the financial analysis

236

6.4.2.

The calculation of parameters of the cognitive model for the horizontal financial analysis
of the enterprise and (credit) organization

237

6.4.3.

The calculation of parameters of the cognitive model for the vertical financial analysis
of the enterprise and (credit) organization

276

6.4.4.

The calculation of parameters of the cognitive model for the trend financial analysis
of the enterprise and (credit) organization

319

6.5.

The program complex for the automation of the (micro-) financial analysis and audit
of the organizational structure

334

6.5.1.

The properties and requirements to the software
for the automation of the financial analysis
of the results of
financial-economy activity of the organization

335

6.5.2.

The architecture of the complex of programs for the automation of the financial analysis and audit
of the managing subject

336

6.6.

The conclusions of the sixth chapter

337

 

The conclusion

340

 

The bibliographic apparatus

342

 

The table of contents of the hand-made manuscript
(for lectures)

Name of unit

p.

1.

The financial analysis, accounting and audit of the organizational structures

1
(download)

1.1.

The financial (accounting) documents (statements)

2
(download)

1.2.

The concept and main requirements to the financial (accounting) documents (statements)

3
(download)

1.3.

The normative-legal basis of bank management
and accounting (the legislative base)

4
(download)

1.4.

The main forms of accounting (registers) in the (commercial) bank

5
(download)

1.5.

The bases of audit and internal control in the (commercial) bank

6
(download)

1.6.

The structure of the bank auditor activity and analytical work

7
(download)

1.7.

The general scheme of carrying out of the audit inspection

8
(download)

1.8.

The information basis, the normative basis and the structure of reporting
for the support of analysis and planning

9
(download)

1.9.

The bases of accounting in the credit organization
and the kinds of organizational structures

10
(download)

1.10.

The main bank operations and tasks of accounting

11
(download)

1.11.

The features of the structure and types of accounts of accounting:
the active and passive account

12
(download)

1.12.

The features of the structure of the account of accounting:
the generalization and grouping of information on the active and passive account,
the scheme of creation of the information code of the account

13
(download)

1.13.

The examples of the scheme of creation of the information code of personal account

14
(download)

1.14.

The main types of economic operations and their influence on the balance:
the increase on the debit of one active account
and the reduction on the credit of other active account
or the reduction on the debit of one passive account
and the increase on the credit of other passive account

15
(download)

1.15.

The main types of economic operations and their influence on the balance:
the increase on the debit of one active account
and the increase on the credit of other passive account
or the reduction on the debit of one passive account
and the reduction on the credit of other passive account

16
(download)

1.16.

The features of the plan of accounts of accounting:
the balance accounts, the accounts of trust management,
the urgent accounts, the DEPO accounts and the additional accounts

17
(download)

1.17.

The features of the plan of accounts of accounting:
the use of uniform accounts in the synthetic and analytical accounting
and the division of accounts on the types of clients

18
(download)

1.18.

The principles of the organization of finance, management
and the structure of the balance sheet of the enterprise

19
(download)

1.19.

The structure of the balance sheet of the (commercial) bank

20
(download)

1.20.

The structure of the balance sheet
and the features of the mechanism of reservation of the (commercial) bank

21
(download)

1.21.

The structure of the balance sheet and monetary mass of FRS

22
(download)

1.22.

The analysis of the report about profits and losses: the scheme of analysis

23
(download)

1.23.

The structure of the plan of accounts of accounting of the credit organization

24
(download)

1.24.

The system of analytical coefficients of the enterprise and (commercial) bank

25
(download)

1.24.1.

The basic data of the financial analysis and calculation:
the balance sheet, the report about profits and losses and the additional data

26
(download)

1.24.2.

The property status

27
(download)

1.24.3.

The liquidity and solvency

28
(download)

1.24.4.

The financial stability

29
(download)

1.24.5.

The business activity

30
(download)

1.24.6.

The profit and profitability

31
(download)

1.24.7.

The market activity

32
(download)

1.25.

The financial planning: budgeting

33
(download)

1.26.

The financial resources of the organizational structure

34
(download)

1.27.

The investment

35
(download)

1.28.

The conclusion of the formula of money multiplier

36
(download)

1.29.

The conclusion of the formula of deposit multiplier

37
(download)

2.

The bank management and deep financial analysis of the credit organization

38
(download)

2.1.

The concept of bank management

39
(download)

2.2.

The object, subject and purpose of financial management of the (commercial) bank

40
(download)

2.3.

The features of financial management and stability of the (commercial) bank

41
(download)

2.4.

The tasks of bank management:
policy, marketing, products, the formation of client base,
economics and finance, information-analytical support

42
(download)

2.5.

The functions of bank management:
financial management and human resource management

43
(download)

2.6.

The theory of management of the bank liquidity

44
(download)

2.7.

The methods of control of the bank liquidity

45
(download)

2.8.

The financial, organizational, functional,
commercial and capital stability of the (commercial) bank

46
(download)

2.9.

The banking product, management of financial stability
and the methods of the financial analysis

47
(download)

2.10.

The analysis of the financial condition of the (commercial) bank

48
(download)

2.11.

The dynamics of profit

49
(download)

2.12.

The kinds of expenses of the (commercial) bank

50
(download)

2.13.

The scheme of the analysis of the profitability of the (commercial) bank

51
(download)

2.13.1.

The deviation of the norm (rate) of profit

52
(download)

2.13.2.

The model of the capital equation of balance: the economic return of own capital

53
(download)

2.13.3.

The factor analysis of the own capital and the multiplication of capital

54
(download)

2.13.4.

The model of the dynamic accounting balance sheet

55
(download)

2.13.5.

The model of the factor analysis of the profit

56
(download)

2.13.6.

The model of the modified balance equation:
the aggregates of the accounting balance sheet

57
(download)

2.14.

The system of analytical coefficients
for the analysis of the financial-economic condition of the (commercial) bank

58
(download)

2.14.1.

The analysis of the assets

59
(download)

2.14.2.

The analysis of the liquidity

60
(download)

2.14.3.

The analysis of the liabilities

61
(download)

2.14.4.

The analysis of the efficiency of activity

62
(download)

2.14.5.

The analysis of the profitability

63
(download)

2.14.6.

The analysis of the (non)percent incomes

64
(download)

2.15.

The models of financial management of the (commercial) bank

65
(download)

2.15.1.

The planning model on the basis of the portfolio approach

66
(download)

2.15.2.

The general model of management and the management of bank liquidity

67
(download)

2.15.3.

The system of indicators of profitability of the (commercial) bank

68
(download)

2.16.

The financial risk as the object of management

69
(download)

2.17.

The management of financial stability of the (commercial) bank

70
(download)

2.18.

The normatives and the management of liquidity in the (commercial) bank

71
(download)

3.

The insurance of the organizational structure

72
(download)

3.1.

The insurance as the system of financial protection: principles

73
(download)

3.2.

The insurance as the system of financial protection:
insurance fund, insurance pay, insurance support, insurance compensation,
insurance contract and insurance certificate

74
(download)

3.3.

The kinds and the deployed mechanism of insurance

75
(download)

3.4.

The kinds of insurance reserves

76
(download)

3.5.

The structure of the accounting balance sheet of the insurance company

77
(download)

3.6.

The financial result of activity of the insurance company:
the structure of incomes

78
(download)

3.7.

The financial result of activity of the insurance company:
the structure of expenses

79
(download)

3.8.

The financial result of activity of the insurance company:
the structure of profit

80
(download)

3.9.

The kinds of risks of the insurance company and the estimation of solvency

81
(download)

4.

The tax system

82
(download)

4.1.

The signs and normative-legal basis of taxes

83
(download)

4.2.

The definitions in the sphere of taxes

84
(download)

4.3.

The classification of taxes

85
(download)

4.4.

The functions of taxes

86
(download)

4.5.

The methods of calculation and the ways of the collection of taxes (taxation)

87
(download)

 

 

RUSSIAN ACADEMY OF NATURAL SCIENCES • since 1990 y. •Text Box: of “The Russian academy of (natural) sciences” named after Veniaminov V.N. 
Text Box: The scientific-research institute 
Text Box: “System and financial analysis 
based on the cognitive modeling technology”
Text Box: SIO “Academy of cognitive natural sciences”