Method of monographic description of history. Methods of economic science

Economic research is based on specific methods that determine the content and sequence of actions of a researcher; at the same time they distinguish general scientific And specific research methods. The former are more widely used. These include methods of scientific abstraction, inductive, deductive, comparative analysis, experimental and some others. Specific research methods for the science of “Enterprise Economics” include statistical-economic, monographic, calculation-constructive, balance sheet, economic-mathematical.

Method scientific abstraction consists in abstracting in the process of cognition from external phenomena, unimportant aspects and highlighting common, essential features, in cognition of the essence of phenomena. Although an abstract idea of ​​a phenomenon will be less complete, it allows a deeper understanding of the most important and essential things in it. Abstraction underlies the formation of economic laws, concepts, and categories.

Method induction involves the formulation of a general conclusion based on individual facts, that is, reasoning is conducted from the particular to the general, from facts to theory. Method deduction on the contrary, it is based on the transition from the general to the particular and individual. Taken together, these methods make it possible to put forward scientific hypotheses - assumptions necessary to explain a phenomenon that require experimental verification and theoretical justification in order to become a reliable scientific theory.

Method comparative analysis consists of comparing particular and general economic indicators in order to identify the best results. Any entrepreneur is obliged to compare his costs with the costs of competitors and compare alternative options for his activities. The well-known technique of cost-benefit research is also essentially based on the method of comparative analysis.

Experiment, being the main method in the natural sciences, it is also widely used to study economic phenomena. It allows you to identify the influence of various factors on the phenomenon being studied, the patterns of its development, and verify the truth of hypotheses.

Statistical-economic method is a set of techniques used to comprehensively characterize social phenomena through the processing of mass digital data. The main ones are grouping, calculation of average and relative values, graphical representation of economic indicators, index analysis.

Grouping involves dividing the studied population of enterprises or other objects into groups according to essential characteristics in order to study characteristic types of enterprises, emerging structural shifts, and patterns of their development. Analysis of average values ​​allows you to determine the typical values ​​of varying characteristics and measure the degree of their fluctuation around the average level. Relative values ​​are needed to analyze the structure and dynamics of development of the phenomena under study, compare indicators of similar objects, etc. Graphic representation of economic patterns allows you to visually reflect their most significant aspects.

Monographic The method involves a thorough study of individual objects that are quite typical for a given set of enterprises or are distinguished by high economic results. This allows them to identify their best practices and develop recommendations for everyone else.

Calculation and design The method allows you to develop scientifically based solutions to a particular problem for the future. He justifies the most rational and realistically possible solution to the issue.

Balance the method is used to coordinate and interconnect all indicators that reflect the essence of the phenomenon or process being studied. It is needed, in particular, when developing plans to ensure their balance across various parameters.

Economic and mathematical The methods are very diverse and are divided into two large groups - statistical (including regression analysis) and mathematical modeling, which is widely used to optimize the structure of agricultural production and select optimal development options. Processing statistical data using regression analysis allows us to identify factors that have the greatest impact on the final results and express this influence in mathematical form.

This research method is a synthetic method and is specified in a combination of a wide variety of non-experimental (and sometimes experimental) techniques. The monographic method is used, as a rule, for a deep, thorough, longitudinal study of the age and individual characteristics of individual subjects, recording their behavior, activities and relationships with others in all major spheres of life. At the same time, researchers strive, based on the study of specific cases, to identify general patterns of the structure and development of certain mental formations.

Typically, psychological research uses not just one method, but a whole set of different methods that mutually control and complement each other.

1.2. Diagnostic methods

Diagnostic research methods include various tests, i.e. methods that allow the researcher to give a quantitative qualification to the phenomenon being studied, as well as various methods of qualitative diagnostics, with the help of which, for example, different levels of development of the psychological properties and characteristics of the subjects are identified. 1

Test– a standardized task, the result of which allows you to measure the psychological characteristics of the subject. Thus, the purpose of the test study is to test and diagnose certain psychological characteristics of a person, and its result is a quantitative indicator correlated with previously established relevant norms and standards.

The use of specific and specific tests in psychology most clearly reveals the general theoretical attitudes of the researcher and the entire study. In Russian psychology, various diagnostic methods are considered as means of determining the current level of development of psychological characteristics. Precisely because the results of any testing characterize the current and comparative level of a person’s mental development, determined by the influence of many factors that are usually uncontrollable in a test test, the results of a diagnostic test cannot and should not be correlated with a person’s capabilities, with the characteristics of his further development, i.e. these results have no prognostic value.

Main disadvantage Most diagnostic techniques involve the subject's awareness of the artificial examination situation, which often leads to the actualization of motives uncontrolled by the technique in the subjects (sometimes the subjects' desire to guess what the experimenter wants from them begins to operate, etc.), and this distorts the results of the experiment. This drawback of diagnostic methods requires careful selection of experimental material that is significant for the subjects and their combination with a conversation, including direct and indirect questions to the subject, and with psychological observation of the characteristics of the subjects’ behavior during the experiment.

The advantage of diagnostic methods lies in a very wide range of research problems that can be solved using these methods - from studying the degree of mastery by preschoolers of various perceptive and mental actions and some prerequisites for the formation of the operational and technical side of educational activity and identifying the personal characteristics of subjects to studying the specifics of intra-collective relations .

Difference The difference between diagnostic methods and non-experimental methods is that they not only describe the phenomenon being studied, but also give this phenomenon a quantitative or qualitative qualification and measure it. A common feature of these two classes of research methods is the inability of the researcher to penetrate into the phenomenon being studied without revealing the patterns of its change and development, without explaining it.

from Greek monos - one, united and grapho - writing) - a method consisting in the fact that a given problem or group of problems is analyzed carefully and from many angles on one social network. object (“case”), after which a hypothetical conclusion is made from this object to a wider area of ​​similar objects. In sociology of the 19th century. Mm. Le Play widely used in the study of individual families (their budgets, environment, etc.). Le Play's school also developed problems and schemes for studying local communities, primarily village communities. For further development of M.m. Descriptions of the life of primitive societies and cultures had a great influence. Field research methods borrowed from ethnography, cultural and social. anthropology, were used to analyze class, demography., organizational, environmental. (socio-spatial) structures of modern local communities (various territorial, urban, rural, etc. communities). Over the years, the culture, lifestyle, and fate of individuals and entire families and groups included in these communities have also been studied. Almost all social networks are represented in a fairly large community. processes characteristic of the society as a whole, therefore from the monographic. studies of local communities, broader conclusions are possible. Mm. in this kind of research sociologists of the Chicago school (see) and others were used. See also Case study. HELL. Kovalev.

Views of teachers 16 - n. 20th century on the problem of teaching preschoolers mathematics

The formation of mathematical concepts in children was facilitated by: folk games, observations of the work of adults, assistance to adults, and oral folk art.

At 16-19 centuries, teachers, under the influence of practice, came to the conclusion about the need for special preparation of children 4-7 years old to master mathematics. They made proposals on the content and methods of teaching children in the family. They did not develop special manuals for mathematical training, but included their ideas in books on education and training.

Y.A.Kamensky- Czech teacher (17th century) - in his work “Mother's School” he proposed teaching children 4-6 years old to count within 20, compare numbers, apply measurement measures and introduce children to geometric shapes.

I.G. Pestalozzi- Swiss teacher (18th century) - in the work “How Gertrude Teaches Her Children” he proposed teaching the counting of specific objects, teaching awareness of arithmetic operations and determining time. He paid great attention to clarity. He developed a system of teaching counting, which was based on number, shape and word.

In Russia in the 18th century. L.F.Magnitsky published the first printed Russian book “Arithmetic”. He proposed teaching children numbering, performing arithmetic operations, and solving examples and problems without explanation.

K.D.Ushinsky(19th century) proposed teaching preschool children to count individual objects and groups, and count by tens; perform arithmetic operations.

L. Tolstoy(in the 19th century) published “The ABC,” in which, in the “Counting” section, he recommended teaching children to count forward and backward within 100 and introducing them to numbers. He proposed to carry out learning through play.

F. Frebel in the beginning. In the 19th century, he created the “Gifts” manual, in which he proposed teaching counting through mastering a series of numbers, familiarizing himself with geometric shapes, sizes, and spatial orientation with the help of special didactic aids “Gifts” (construction parts).

M. Montessori(late 19th - early 20th centuries) in the book “Children’s Home” she proposed special didactic material with the help of which an idea of ​​numbers within 1000, numbers, geometric figures, and quantities was formed.

The idea of ​​the monographic method belongs to a German teacher A.V.Grube(19th century, “Guide to calculus in elementary school...”).

His followers:

German teacher V.A. Barking(from 19 to early 20 centuries) in the “Guide to the initial teaching of arithmetic...”,

- V.A. Evtushevsky(19th century) “Methods of arithmetic”,

- D.L. Volkovsky(in 1914) he transferred this method to kindergarten, publishing the book “Children’s World in Numbers.”

Translated, the monographic method means “description of a number.” The essence of the method is as follows: because children are able to reproduce a group of objects within 100, then each number is studied by examining the corresponding number of dots (or lines), compared with other numbers (what numbers it consists of, how many times this or that number fits into it, how much more or less it is other numbers). Children are not taught arithmetic operations, because... it is believed that they themselves follow from children’s knowledge of the composition of numbers. All studied material was arranged by numbers and all actions for each number were studied.

Compared to Grube, Lai used special numerical figures, i.e. He depicted each number in a form convenient for perception, and believed that if children easily reproduce these numerical figures, then they remembered the corresponding number.

Evtushevsky simplified this method, proposing training within 20 rather than 100.

In the modern method of familiarization with numbers, the positive aspects of the monographic method are used: reproduction of groups of objects, the use of numerical figures and counting cards, and the study of the composition of numbers.

The methodological basis for developing the topic of the course work is the works of domestic and foreign economists, legislative, regulatory and instructional documents, as well as the personal research of the author. To implement the methodological basis in specific studies in the process of working on a course work, the following general scientific research methods can be used: monographic, statistical, experimental, calculation-constructive, economic-mathematical, etc.

Monographic method – a detailed study of individual phenomena characteristic of the aggregate with the aim of comprehensively revealing certain patterns.

Statistical method used in the study of mass phenomena in order to establish their relationships, patterns of development and influence on the final results of production. Basic techniques of the statistical method: groupings, dynamics indicators, indices, correlation - regression analysis, etc.

Experimental method associated with special verification and implementation of new forms and methods of organizing production, accounting and reporting, financing and lending, control (audit) and justification of the effectiveness of their implementation.

Calculation-constructive method is associated with the development of several options for solutions to an organizational and economic problem, from which the most effective is selected. It allows you to more fully take into account all the conditions and factors affecting the economic and financial activities of the organization.

Economic-mathematical method associated with the study of the quantitative characteristics of economic processes, considered inextricably linked with their qualitative characteristics. This method involves the widespread use of mathematical statistics, probability theory, mathematical programming, mathematical modeling of economic processes, etc. Economic and mathematical methods can be used to solve a wide range of economic planning, accounting, statistical and management problems.

5 Volume, structure and content of course work

The completed coursework must include: title page (Appendix A), table of contents (table of contents), introduction, textual presentation (content) of the work, conclusions and suggestions, list of references, appendices.

The total volume of work should not exceed 35 - 40 pages of typewritten text or 45 - 50 pages of handwritten text, not counting applications.

In the introduction the relevance of the chosen topic, its theoretical and practical significance should be revealed, the purpose, objectives, object, subject and subject of the study should be determined, the methods and methodological basis of the study should be indicated. The volume of the introduction should not exceed 3 pages of typewritten text.

Main text(content) of the course work consists of 3 chapters, each of which consists of at least 2 paragraphs, but preferably no more than 4.

First chapter course work should be devoted to the study of the theoretical foundations of the research topic. It reveals the essence, economic nature of the phenomenon under study, reveals the main stages, historical aspects in the development of scientific thought on the topic of research.

In this chapter, it is necessary to critically examine and analyze the views of various scientists - economists on the main issues of the chosen research topic. The student must cite and justify his position based on the various views of scientists considered and evaluate various options and aspects of accounting, intra-economic control and analysis.

The literature review should be 10-12 pages of typewritten text.

In the second chapter The organizational and economic characteristics of the research object are given.

In this chapter, it is necessary to review and present the organizational structure of the research object, consider and analyze in dynamics the main economic indicators of the activity of the research object (Appendix). The main attention should be paid to the analysis of production costs. In this case, it is advisable to analyze the cost structure (application) for production, cost dynamics, etc. Also in this chapter it is advisable to present the management structure and consider its main links. Since management accounting in an organization is subordinated to management goals, it is also necessary, if possible, to provide the main priority areas for providing the information necessary for making management decisions.

In the third chapter the main idea of ​​the study should be revealed. Here the student’s own research is outlined, the corresponding calculations are given, the current practice of cost accounting and calculating the cost of products in the organization under study is revealed, and the advantages and disadvantages are identified based on its critical understanding.

The third chapter of the course work in the discipline of management accounting should include both consideration of issues related to the current state of production accounting in the organization, and a developed project or developed directions for improving cost accounting for management purposes, in accordance with the chosen topic of the course work. In the absence of an established management accounting system, it is necessary to make specific developments of a management accounting system for the object of study.

While completing course work, the student must consider and analyze how costs are accounted for within the scope of the research object:

1. Study and describe primary cost accounting. When considering this issue, it is necessary to characterize the main forms of primary documents used in the organization, consider the existing document flow and identify the main shortcomings in primary cost accounting.

2. Consider synthetic and analytical cost accounting within the chosen topic. When describing synthetic and analytical accounting, it is necessary to cite the procedure for analytical accounting established in the organization. Critically examine the analytical accounting registers used. Also in this section it is necessary to provide the main correspondence of cost accounting accounts within the framework of the selected topic. Correspondence accounts must be illustrated using digital material of the organization in the form of a diagram of accounting entries (Appendix B). Also in this section it is necessary to characterize the synthetic accounting registers used and identify their shortcomings. Also in the third chapter it is necessary to critically consider the procedure for calculating product costs. In this case, you should consider the existing objects for calculating product costs, costing units and the costing period.

3.Next, based on the needs for management information identified in the second chapter and on the basis of a critically examined procedure for cost accounting, the student must propose and justify his project or the main directions and proposals for improving production cost accounting in order to generate relevant information for making management decisions.

In this section, the student can propose and justify the choice of various advanced production methods and management accounting systems. The questions being developed must be of a practical nature, with the aim of applying the developed project in practice in the organization (object of research). At the same time, it is necessary to take into account industry specifics when developing a specific project. For example, a student can propose and justify management accounting for production costs using separate accounts for elements and costing accounts in a single system, or propose accounting for production costs in an independent system of accounts. You can also develop and propose a nomenclature of cost items for production, or develop a nomenclature of accounting objects for calculating the cost of production, etc.

Conclusions and offers are a kind of summary of the entire course work. They should be clear and concise in form, contain the main conclusions and proposals aimed at eliminating shortcomings and improving, rationalizing methods for solving issues discussed in the course work. They should arise from the analysis of certain problems within the framework of the research topic. The conclusions and proposals briefly present the main conclusions and areas for improvement based on the results of the study.

The volume of conclusions and proposals should not exceed 4–5 pages.

Course work may contain applications in the form of tables, diagrams, diagrams, accounting registers, etc. Applications must be grouped in strict accordance with the presentation of the text of the course work. Each application must have a title that reveals its content. The text of the course work must provide a link to the appendices.

List of used literature must contain at least 25 sources. The list of references includes monographs, textbooks, articles in periodicals, as well as, as necessary, basic regulatory documents on accounting.

The annex to the course work provides material such as developed and improved documents for internal use, organizational structure and management structure, etc.

6 Formulation of course work

When writing a term paper, you should pay attention to its design. The work can be submitted in handwritten form, but mainly in typewritten form, computer font Times New Roman, color black, font size 14, line spacing 1.5, justified, automatic word hyphenation, paragraph 1.25, in tables font size 12, spacing 1.0.

Typos, clerical errors and graphic inaccuracies discovered during the preparation of the work may be corrected by erasing or painting over with white paint and applying the corrected text (graphics) in the same place using a typewritten method or with black ink, paste or ink - handwriting. Damage to sheets of text documents, blots and traces of incompletely removed previous text (graphics) are not allowed.

The main part can be divided into sections, subsections and paragraphs. Points, if necessary, can be divided into sub-points. When dividing the report text into paragraphs and subparagraphs, it is necessary that each section contains complete information. Headings of sections, subsections and paragraphs should be printed in paragraph indentation with a capital letter without a period at the end, without underlining. If the title consists of two sentences, they are separated by periods.

Sections should be numbered in Arabic numerals without a period and written with paragraph indentation. Sections must be sequentially numbered throughout the text, with the exception of appendices. Subsections must be numbered within each section. The subsection number consists of the section and subsection numbers separated by a dot. A dot is placed at the end of the subsection number. Sections, like subsections, can consist of one or more paragraphs.

1. Methodological and methodological foundations of cost accounting

1.2. Numbering of paragraphs of the first section

2. The current state of accounting for production costs and calculating production costs

2.2. Numbering of paragraphs of the second section

If a document has subsections, then the numbering of paragraphs must be within the subsection and the paragraph number must consist of the number of the section, subsection and paragraph, separated by dots.

Listings can be made within clauses or subclauses. Each listing should be preceded by a hyphen or, if necessary, a reference in the text of the document to one of the listings, a lowercase letter (with the exception of ё, з, о, ь, ь, й, ы, ъ), followed by a parenthesis. To further detail the listings, it is necessary to use Arabic numerals, after which a parenthesis is placed, and the entry is made with a paragraph indentation, as shown in the example.

A)_____________

b)_____________

V)_____________

GOST provides for the size of the left margin - 30 mm, right - 10 mm, top - 20 mm, bottom - 20 mm.

All pages are numbered starting from the title page. The page number is not included on the title page. The number indicating the serial number of the page is placed in the center of the bottom of the sheet without a dot.

Each new section starts on a new page. The introduction and conclusions and proposals begin on a new page.

Illustrations and tables, located on separate sheets, are included in the overall page numbering of the work. Illustrations and tables on A3 sheets are counted as one page.

The distance between the chapter title and the text should be three spaces. The same distance is placed between section and paragraph headings. Paragraphs begin on a new (red) line and are printed with an indent of five strokes.

The rules for preparing coursework provide for a unified procedure for placing the text of the work, appendices, and the use of a standard paper format (A4).

The text of the course work must be presented stylistically and spelling correctly.

Equations and formulas should be separated from the text on a separate line. At least one free line must be left above and below each formula or equation. If the equation does not fit on one line, then it must be moved after the equal sign (=) or after the plus (+), minus (-), multiplication (x), or other mathematical signs, and the sign at the beginning of the next line is repeated. When transferring a formula to a sign symbolizing the multiplication operation, use the “X” sign.

An explanation of the meanings of symbols and numerical coefficients should be given directly below the formula in the same sequence in which they are given in the formula.

Formulas in course work should be numbered sequentially throughout the entire work in Arabic numerals in parentheses at the extreme right of the line.

Tc=(SPUZ+SPZ) x (1+Kr), (1)

Formulas placed in appendices must be numbered separately in Arabic numerals within each appendix with the appendix designation added before each digit, for example formula (B. 1).

Numbering of formulas within a section is allowed. In this case, the formula number consists of the section number and the serial number of the formula, separated by a dot, for example (3.1).

In course work, it is allowed to perform formulas and equations handwritten in black ink.

Tables are used for better clarity and ease of comparison of indicators. The title of the table should reflect its content, be accurate, and concise. The title of the table should be placed above the table on the left, without indentation, on one line with its number separated by a dash.

When moving part of a table, the title is placed only above the first part of the table; the lower horizontal line limiting the table is not drawn.

The table should be placed in the report immediately after the text in which it is mentioned for the first time, or on the next page.

A table with a large number of rows can be transferred to another sheet (page). When transferring part of a table to another sheet (page), the word “Table” and its number are indicated once to the right above the first part of the table; above the other parts the word “Continuation” is written and the table number is indicated, for example: “Continuation of table 1”. When transferring a table to another sheet (page), the title is placed only above its first part.

A table with a large number of columns can be divided into parts and placed one part after another within the same page.

Tables, with the exception of appendix tables, should be numbered consecutively in Arabic numerals.

It is allowed to number tables within a section. In this case, the table number consists of the section number and the table sequence number, separated by a dot.

The tables of each application are designated by separate numbering in Arabic numerals with the addition of the application designation before the number.

If there is only one table in a document, it should be labeled “Table 1” or “Table 1.1” if it appears in Chapter 1.

Headings of columns and table rows should be written with a capital letter in the singular, and column subheadings with a lowercase letter if they form one sentence with the heading, or with a capital letter if they have an independent meaning. There are no periods at the end of the title and subtitles of tables.

Tables on the left, right and bottom are usually limited by lines. It is allowed to use a font size in the table that is smaller than in the text.

Dividing the headings and subheadings of the sidebar and column with diagonal lines is not allowed.

Horizontal and vertical lines delimiting tables may not be drawn if their absence does not make it difficult to use the table. Column headers are usually written parallel to the table rows. If necessary, perpendicular arrangement of column headings is allowed. The head of the table should be separated by a line from the rest of the table.

Table 2.6

Methodology for calculating transfer prices for poultry products

If the table is transferred to another sheet, then on the new sheet it is necessary to write “Continuation of the table”, while the title is not placed on the new page. There should be no empty spaces in the tables given in the work; if the indicator value is missing, then dashes must be added.

Illustrations (drawings, graphs, diagrams, computer printouts, diagrams, photographs) should be placed in the work immediately after the text in which they are mentioned for the first time, or on the next page. All illustrations must be referenced in the work. It is allowed to make drawings, graphs, diagrams, diagrams using computer printing.

Example:

Total costs

break-even

Point Revenue

break-even

Fixed costs

Production volume

Rice. 6. Break-even model based on nonlinear dependence

indicators

Illustrations, with the exception of illustrations of applications, should be numbered consecutively in Arabic numerals. If there is only one drawing, then it is designated “Fig. 1". The word "fig." and its name is placed in the middle of the line. It is allowed to number illustrations within a section. In this case, the illustration number consists of the section number and the serial number of the illustration, separated by a dot. For example, Fig. 1.1. Illustrations, if necessary, may have a name and explanatory data (text below the figure). The word “Figure” and the name are placed after the explanatory data and arranged as follows:

The illustrations of each appendix are numbered separately in Arabic numerals with a chapter designation added before the number. For example, Figure 1.3.

The application is drawn up as a continuation of the course work on subsequent pages or issued as a separate document.

All applications must be referenced in the text of the document. The appendices are arranged in the order of references to them in the text of the document, with the exception of the reference appendix “Bibliography”, which is placed last.

Each application should begin on a new page with the word “Appendix”, its designation, and its degree at the top center of the page.

Applications are designated by Arabic numerals, starting with 1. The word “Application” is followed by a number indicating its sequence.

Attachments must have continuous page numbering in common with the rest of the document.

In the list of references, the laws of the Russian Federation are indicated in the first place, then, in the second place - by-laws (Presidential Decrees, Decrees of the Government of the Russian Federation, regulations, instructions of ministries and departments). After laws and by-laws, textbooks, teaching aids, and periodicals are indicated in alphabetical order by the names of the authors.

The list of actually used literature must contain a list of sources used in completing the course work. Information about sources included in the list must be provided in accordance with GOST 7.32.-91.

When preparing the source data, the author's surname and initials, the title of the work, the place and year of publication, and the total number of pages are indicated.

For example:

The list of references must indicate the surnames and initials of the authors, the title of the book or article, the title, place and year of publication. For example:

Drury K. Cost accounting using the standard-cost method, - M.: “Audit”, 1998. –221 p.

For articles, you must also indicate the name of the journal and its number.

Shirobokov V.G. Formation of cost and income in the management accounting system // Economics of processing and agricultural enterprises. -1998 .-No. 7 - S-25-27.

Bezrukikh P.S., Kashaev A.N., Kommisarova I.P. Cost accounting and calculation in industry. – M.: Finance and Statistics, 1989.-223 p.

Internet sources are given at the very end of the bibliography and are formatted as follows:

“On one of the approaches to understanding the content of management accounting” // official website of the expert advisory council on management accounting issues under the Ministry of Economic Development of Russia. www.cma.org.ru

Only generally accepted abbreviations and symbols may be used in this work.

Digital data, conclusions, paraphrased thoughts of other authors and quotes used in the work must be accompanied by links to the works used. These links can be made in the form of square brackets, for example [3, p. 15], indicating the number of the source in the list of references where this statement is located.

Retelling the thoughts and conclusions of other authors should be done without distorting these thoughts. Quotations must be carefully verified and enclosed in quotation marks. The student is responsible for the accuracy of the data provided and the objectivity of the presentation of the thoughts of other authors.