Accounting

2012-11-30

The examination operations of the bank of Mongolia (BOM)

The examination operations of the bank of Mongolia (BOM)[1]

Introduction

           Before 1991 Mongolia was a poorly developed agricultural country. It had followed Communistic social programs, for 70 years. Also Mongolia had economic, trade, culture and political relationship with only the former Soviet Union and its satellite countries. After 1991 a new Mongolian Constitution was developed and instituted by the democratic parliament. Under that law Mongolia transferred to a free-market economy, particularly, it has implemented the vital measures of privatization on stocks; opened country’s door with all countries inviting trade and market development worldwide. The traditional centralized economic system was eliminated. Also, a new banking system was developed. Mongolia is like a baby-starting all over from the beginning.

        Mongolia has become a member of the World Bank and Asian Development Bank, and has commenced the operations of inter-banking clearing settlement, as well as issues of new banknotes to be in circulation in the near future. Finally, The Bank of Mongolia (BOM) is considering introducing central bank bills.

        Under the new banking law, Mongolia has developed a two-tier banking system. The BOM, the first tier, has become the bank of banks, which is engaged in the following main functions: currency management; inter-banking clearing settlement; leaders of the foundation of a state foreign exchange operation; lending only to commercial banks in limited amounts; creation of prudent ratios and requirements; and development of policies of saving and loan interest rates. The BOM has 21 branches nationwide.    

       As a second-tier, Mongolia has established 12 commercial banks. Four of them are private banks, which has increased substantially in size due to a combination of inflation and increased lending.

       This report is briefly introducing a general review of Banking supervision Department (BSD) functions of the BOM. The BSD is a unit which has been established in the Department of administration with a potential for performing the internal audit function. This unit reports directly to the Governor. At present BSD consists of 12 persons. The Director and his legal assistant have begun to deal with complaints against the Commercial banks. The director is currently establishing regulations and guidelines dealing with policy matters.

      The BSD conducts exanimations to regulate banks both off-site and on-site. Off-site regulation is effected by an examination and analysis of the returns made to the BOM. These returns comprise monthly balance sheet and quarterly data relating to large exposure, and sectoral lending concentrations. On-site inspections have now been carried out at all the commercial banks once every two years.  Before on-site inspection, the examiners, analyze the financial condition and other materials, and prepare analytical brief information for pre-inspection discussions. Due to that analyzing, the inspectors choose the certain topics, method, length and team composition of verification in detail.

       The BSD is also involved in the implementation of monetary policy. At a joint meeting with the directors of the commercial banks, the BSD may request the banks to restrict lending and encourage savings with a view to restricting money in circulation. Periodically, BOM’s monetary policy department, as well as accounting and settlement department jointly conduct with the BSD an off-site examination of balance sheet returns.

     The BSD meet with the directors of commercial banks on a number of occasions to explain the role of supervision and the rationale for prudent ratios and requirements.

      The main areas of non- compliance in the banking operations are loans, which is mostly inherited from the former state bank. These areas include over concentration of lending to specific areas and lending by banks to their shareholders.

       The BOM continue to strive to have the commercial banks observe various prudent requirements and ratios, and the time limits related to: capital adequate of financial institutions, liquidity, large loans, sectoral concentration of lending, and the concentration of deposits.

       The BOM has instituted and considered following these ratios by monthly or quarterly balance sheet of commercial banks:

·         Equity to total assets (1:10)

·         Minimum loans to deposits (1:1)

·         Liquid assets to deposits (13% of deposits)

·         Single borrower lending limit (20% of equity)

·         Minimum equity to deposits (11% of deposits).

          In connection with the on-site examination requirements BOM has amended all of the statement forms on the monthly or quarterly balance sheet. Some commercial banking branches seek a separate legal status of their own, for example the Central Asia Bank, a former branch of the Insurance Bank. The BSD considers very carefully the dangers in allowing such a trend for branches to continue to have their own “shareholders”.

          The commercial banks are encouraged to draw up policy statements relating to their lending. These statements establish the principles against which banks may lend and are designed to improve the overall quality of the loan portfolios.

          Commercial banks commenced a classification of loans by quality. Bad loans classify into two main categories, such as losses because of no repaid loan on time, and doubtful loan.

          On the recommendation of the BSD all of the commercial banks have commenced to establish internal control functions. The importance of an internal control department, reporting to the highest level in the banks, should be re-emphasized to the banks.

          Results of each examination are announced and considered at the mutual concluding meeting in which participate managers of the examined bank, as well as examination group. If the bank has a bad business condition, that would be discussed at the meeting of board of directors at BOM.

         The granting of new licenses is one of the most important functions of the BSD. It is essential that licenses be granted to persons of the highest repute only and having sufficient resources and experience to oversee that the bank will be managed to the highest standards on an ongoing basis.

         Now 6 commercial banks have obtained authorizations from the BOM in order to engage in foreign exchange transactions. This is in addition to the BOM which is responsible for managing the country’s official reserves. 

        I thank the Bank of Japan for the opportunity to attend this training course and hope that the friends we meet will be friends forever.

Note: This article is my first presentation in English edition, which had been translated from Mongolian along with Gombo Dariimaa in 1993.

 

         

     

      


[1]Bank of Japan., The Central Banking Training course. 1993


Шууд холбоос


2012-11-30

T.Yondon’s family researching team: The serial of publications on new ideas


 

T.Yondons family researching team: The serial of publications on new ideas

Titles

Posted date

1

T.Yondons family researching team: Logarithmic application on money time value

20-th November 2012

2

T.Yondons family researching team: The service allocation & its variance analysis

 13-rd November 2012

3

T.Yondons family researching team: Application of matrix on preparing balance sheet

3-rd November 2012

4

T.Yondon’s family researching team: The serial of new ideas on break-even point

22-nd October 2012

5

T.Yondons publication serial: Analysis of marginal costs

4-th October 2012

6

T.Yondons team: Mathematical approach on break-even point analysis

27-th September 2012

7

The brief understanding of dispersion analysis

26-th September 2012

8

T.Yondons analyzing method of gross & marginal income

13-rd September 2012

9

The elementary abstract of correlation analysis

5-th September 2012

               Our researching team has released next publication serial consisted of 10 articles[1] from September to beginning of Desember 2012, which showed in below cited table1. Issuing free publications are indeed invaluable & humanitarian investments to others, but however these could be supported by people, who possesses as knowledge as well as practical experiences in educating & researching area.         Table1

Herein we want to recommend you to take into attention to all articles written by us herewith we have expressed how authors skilful coped with rather difficult problems simply & uniquely via uncommon methodology based applied mathematical approaches, which created by authors & introduced into practical application at higher education organizations for financial & accounting specialties.  Obviously creating & spreading new ideas on mathematical modeling of economics, statistics, finance, wage & accountancy etc by independent researchers at their personal financial sources & intellectual skills are hard & puzzle problems. But however our researching team constancy had continued researching activities & has opened new directions on financial analyzing & analytical accountancy, & also improved & extended their contents & scope to a marked degree. In scope of above mentioned  works we have created & introduced into practical application at higher education system more than 50 mathematical modeling & issued by 10 modern textbooks & brochures in around 170 printer’s sheets, contents of which cover researching new ideas, improvement & innovations, created & developed with our independent team personally. We have full confidence & think that new ideas & innovations created & discovered with us you likely won’t find elsewhere. We are kindly ask all people, who would like to introduce with extremely unusual methods discovered with our little researching team please visit Google.com under blog titles “tyondon.blogspot.com”; ”tyondon.blogmn.net” also Google searching:tyondon.com; tyondon.mn, yondon tunteg| Linked in com., & Lecturer Mongolia profiles| Linked in etc. By the way we really want to include our new ideas & innovations in the field of modern financial analyzing & accounting modeling into famous textbooks for students at higher education organizations, which would be revealed in millions issues over the world.

 

 

Семейная исследовательская группа Т. Ёндон: Серия публикации о новых идеях

         Наша исследовательская группа выпустила в свет очередную серию публикаций состоящих из  10 статьей[2] в период от Сентября до начала Десабря, которые показаны в таблице 1. Выпуск в свет бесплатной публикации есть  неоценимые и гуманитарные капиталовложения в другие, однако это может поддерживаться только тем, кто имеет знание и практические навыки в области образования и исследований. Таблица 1

Заглавия

Дата публикации

1

Семейная исследовательская группа Т. Ёндон: Применение логарифма в временной ценности денег

21-ого Ноября 2012

2

Семейная исследовательская группа Т. Ёндон: Распределение услуг и его анализ отклонений

 14-ого Ноября 2012

3

Семейная исследовательская группа Т. Ёндон: Применение матриц при составлении сальдового баланса

4-ого Ноября 2012

4

Семейная исследовательская группа Т. Ёндон: Серия новых идей в анализе  точки равной ломки

22-ого Октября 2012

5

Т. Ёндонская серия публикаций: Анализ маржинальных затрат

4-ого Октября 2012

6

Группа Т. Ёндон: Математический метод анализа точки равной ломки

27-ого Сентября 2012

7

Краткое понятие дисперсионного анализа

27-ого Сентября 2012

8

Т. Ёндонский метод валовой и маржинальной прибыли

13-eго Сентября 2012

9

Елементарный абстраст корреляционного анализа

5-ого Сентября 2012

Мы рекомендуем обратить ваше внимание на всё статьи написанные нами посредством чего мы иллюстровали то, как авторы лёгко и экстраординарно справились с найболее затруднительными задачами через необыкновенную методологию обоснованную на прикладных математических методах, которые разработаны и претворены в практическое применение в высших учебных заведениях с финансовым и бухгалтерским профилями. Общеизвестно что разработка и распространение новых идей в математическом моделировании экономики, статистики, финансов, зарплаты и бухгалтерского учёта итд засчёт собственных финансовых источников и интелектуальных сил независимыми исследователями являются трудной и головоломкой проблемами. Однако наша исследовательская группа последовательно  продолжала свою деятельность и открывала новые направления в финансовом анализе и аналитическом учёте и тем самым в их содержании и сфере в известной мере. В рамках вышеизложенных работ мы разработали и совершенствовали более чем 50 математических моделей, выпустили около 10 современных учебников и брошюр в неменее 170 печатных страниц, содержание которых охватывает исследовательскую новую идею, совершенствование и нововведение, разработанные и развитые нашей независимой группой самостоятельно. Мы имеем полную уверность и считаем что новые идеи и нововедения разработанные и открытые нами вероятно Вы не найдёте нигде. Мы с благодарностью приглашаем всех, кто хочет познакомиться с крайне своеобразными методами анализа, которые открыты нашей небольшой группой, более того просим обращаться к Google.com под блоговым названием  “tyondon.blogspot.com”; ”tyondon.blogmn.net” а также к Google пойскам: tyondon.com; tyondon.mn; yondon tunteg| Linked in com., & Lecturer Mongolia profiles| Linked in итд. Между прочим мы хотим вносить свою новую идею и нововведение в области современного финансого анализа и  бухгалтерского моделирования в учебники, предназначенные для студентов ВУЗ-ов, которые будут издаваться в миллионых экземплярях по всему свету.


[1] All rights reserved for T. Yondon’s family researching team

[2] Авторское право относится к семейней исследовательской группе Т. Ёндон


Шууд холбоос


2012-08-30

T. Yondon's new publications for September 2012 ,& T.Yondon’s family team continues its new comprehensive ideas & innovations

The news of publications for September 2012

Titles

Issued date

1

T.Yondons team: Mathematical approach on break-even point analysis

27-th September 2012

2

The brief understanding of dispersion analysis

27-th September 2012

3

T.Yondons analyzing method of gross & marginal income

13-rd September 2012

4

The elementary abstract of correlation analysis

5-th September 2012

              




Our researching team has released next publication serial consisted of 4 articles[1]
in September 2012, which showed in below cited table1. Issuing free publications are indeed invaluable & humanitarian investments to others, but however these could be supported by people, who possesses as knowledge as well as practical experiences in educating & researching area.                                                                Table1

            Herein we want to recommend you to take into attention to an articles titled T.Yondons analyzing method of gross & marginal income & T.Yondons team: Mathematical approach on break-even point analysis herewith we have expressed how authors solved rather difficult problems simply & uniquely via uncommon methodology based applied mathematical approaches, which created by authors & introduced  into practical application at higher education organizations for financial & accounting specialties.  Obviously creating & spreading new ideas on mathematical modeling of economics, statistics, finance, wage & accountancy etc by independent researchers at their personal financial sources & intellectual skills are hard & puzzle problems. But however our researching team constancy had continued researching activities & has opened new directions on financial analyzing & analytical accountancy, & also improved & extended their contents & scope to a marked degree. In scope of above mentioned  works we have created & introduced into practical application at higher education system more than 50 mathematical modeling & issued by 10 modern textbooks & brochures in around 170 printer’s sheets, contents of which covers researching new ideas, improvements & innovations, created & developed with our independent team personally. We are kindly ask all people, who would like to introduce with extremely unusual methods discovered with our little researching team please visit Google.com under blog titles “tyondon.blogspot.com”; ”tyondon.blogmn.net” also Google searching:tyondon.com; tyondon.mn, & yondon tunteg| Linked in communication etc.

                                                              Новые публикации

Называния

Дата выпуска

1

Группа Т. Ёндон: Математический метод анализа точки равной ломки

27-ого Сентября 2012

2

Краткое понятие дисперсионного анализа

27-ого Сентября 2012

3

Т. Ёндонский метод валовой и маржинальной прибыли

13-ого Сентября 2012

4

Елементарный абстраст корреляционного анализа

5-ого Сентября 2012

      





Наша исследовательская группа выпустила в свет очередную серию публикаций состоящих из 4 статьей[2], которые показаны в таблице 1. Выпуск в свет бесплатную публикацию есть  неоценимые и гуманитарные капиталовложения в другие, однако это может поддерживаться только тем, кто имеет знание и практические навыки в области образования и исследований.      Таблица1

               Мы рекомендуем обратить ваше внимание на статьи как “Т. Ёндонский метод валовой и маржинальной прибыли” так и “Группа Т. Ёндон: Математический метод анализа точки равной ломки” посредством чего мы иллюстровали то, как авторы лёгко и экстраординарно справились с найболее затруднительными задачами через необыкновенную методологию обоснованную на прикладных математических методах, которые разработаны и претворены в практическое применение в высших учевных заведениях с финансовым и бухгалтерским профилями. Общеизвестно что разработка и распространение новых идей в математическом моделировании экономики, статистики, финансов, зарплаты и бухгалтерского учёта итд засчёт собственных финансовых источников и интелектуальных сил независимыми исследователями являются трудной и головоломкой проблемами. Однако наша исследовательская группа последовательно  продолжала свою деятельность и открывала новые направления в финансовом анализе и аналитическом учёте и тем самым в их содержании и сфере в известной мере. В рамках вышеизложенных работ мы разработали и развивали более чем 50 математических моделей, выпустили около 10 современных учебников и брошюр в неменее 170 печатных страниц, содержание которых охватывает исследовательскую новую идею, совершенствование и нововведение, разработанные и развитые нашей независимой группой самостоятельно. Мы с благодарностью приглашаем всех, кто хочет познакомиться с крайне своеобразными методами анализа, которые открыты нашей небольшой группой , более того просим обращаться к Google.com под блоговым названием  “tyondon.blogspot.com”; ”tyondon.blogmn.net” а также к Google поискам: tyondon.com; tyondon.mn и yondon tunteg| Linked in communication итд.



[1] All rights reserved for T. Yondon’s family team

[2] Авторское право относится к семейней группе Т. Ёндон




2.T.Yondon’s family team continu
es its new comprehensive ideas & innovations[1]

             Below have considered some points of created & developed with us new ideas & innovations in the scope of feasible key methods on the financial statement analysis; application of system of equations in the financial analysis; MANOVA; leverage analysis & more detailed reasoning of income statements etc.   Obviously creating new ideas is not the same as copying & translation from Internet or others’ textbooks without additional developments, so the first one requires rather more time, experience, intellectual skills & financial resources etc as for authors. Unfortunately dominates out-dated socialistic style on higher education targeted to convey others’ created knowledge to learners without additional processing by tutors, which seriously influences on development skills for students at higher education organizations (HEO) of finance & accounting. Haven’t perceptive changes & positive progress on economical education if compare it with socialistic learning by rote & irresponsible coping so far, although have passed more than 20 years, when country has transmitted to market oriented economy. Carries out ineffective & formality attestation or accreditation with 3-5 years intervals for HEO, but however it leads to conduct their activities outside administrative control during long period. Some HEO-s organize their entrance examination in up to 60 specialties, which rather more exceeds its training material & tutorial basis & it stipulates for low quality of academic knowledge & practical skills for the graduates. Except more than 100 state & private owned HEO-s incalculable academies, courses, centers & nongovernmental organizations (NGO) conduct temporary or 1-2 years training & exchange of students with the purpose of earn money by means of easiest way for the short period. Taking this situation into consideration we have continued serial of publications on sophistication & perfection of financial analyzing methodology based on applied mathematics. Pragmatical application of created & introduced new methodology has showed below through using empirical data in various updated & unusual versions of calculations. Herewith co-authors have realized in first feasible unique methods of analyzing on preparing income statement & furthermore discovered new resources in looking forward development of financial analysis integrated with mathematical & statistical approaches. Should emphasize that we have rendering full opportunities to free & comprehensive acquaintance with our humanitarian activities & also consider researching papers from all angles for all people, who really tries to develop, sophisticate, perfect, make change out-dated scope, contents & educating technology at universities & colleges, specialized for educating economists, statisticians, financial analysts & accountants etc.

              We wish to ask all readers to visit Google website under blog title tyondon.blogspot.com as well as blog addresses tyondon-researcher; tyondon_@yahoo.com; tyondon.com & tyondon.mn etc, in which  have placed so interesting analyzing methods on various topics of economics, econometrics, statistics, forecasting, finance, labor, solvency & accountancy based applied mathematics & mathematical statistics. By the way below showed some publications completed with us in the end of summer vacation, 2012.                Table1                                                                                                                                

Publication title

Issued date

1

Feasible key methods on the financial statement analysis

8/06/2012

2

Application of system of equations in the financial analysis

8/11/ 2012

3

Two way analysis f variance(ANOVA & MANOVA)

8/15/ 2012

4

The leverage analysis

8/17/ 2012

5

How to prepare income statements

8/27/ 2012

6

Opportunity to use the matrix equation on wage cost forecasting

8/27/ 2012

 

 


[1] Copy rights belong to T.Yondon., Gombo Dariimaa., Yondon Erdembayar., Yondon Nasanbayar., Yondon Ariunbayar., Zesdorj Altanhuyag., & Davaasuren Saruul



Шууд холбоос


2012-08-03

Please, pay attention to following new ideas, created last months, particularly on the income statement analysis

Please, pay attention to following new ideas, created last months, particularly

on the income statement analysis[1]

             Obviously operation income describes by using both absorption & variable costing. Herein variable costing method applies for internal management for company. In compliance with general accounting rule income statement for company prepares on basic of absorption operation costing. Operating income of variable costing differs from absorption costing with fixed efficiency variance on manufacturing overhead. For both methods controllable variance of manufacturing overhead expenses apply to quarterly cost of product sold. But takes place of troubles connected with compared variance analysis in preparing income statement using both methods costing which causes difficulties at university training & accounting practice. Taking this situation into consideration primary we have created Application of mathematical methods in calculation of variances on income statements prepared by using both variable & absorption costing” which had included into textbook “Financial statement analysis & modeling in forecasting” written by co-authors, Prof. T. Yondon along with his daughter, Y. Ariunbayar in 2009. By the way this new methodology based on created new idea of analyzing effects of variances on factory overhead expenses, its full contents had been appeared in researching paper completed by authors & published in 2004. Pragmatically application of new methodology showed below through using empirical data. While calculating the reconciled costs as of product sold & as well of variance of material, labor & controllable variance of manufacturing overhead in net operating income should take into account that deduct actual rates of showings from standard rates. Herewith co-authors have realized in first feasible unique methods of analyzing on operation income statement & furthermore discovered new recources in looking forward development of financial analysis integrated with mathematical & statistical approaches.

                Authors have considered income statement prepared with three respective conditions: 1.Income statement prepared under absorption costing only differ with fixed efficiency variance on manufacturing overhead expenses. 2. Income statement prepared under absorption costing only differ with fixed efficiency variance on controllable manufacturing overhead expenses & operation expenses, direct material & direct labor. 3. Quarterly income statement prepared under absorption costing & variable costing in beginning & ending inventory. Primarily authors have explained 1-st case, in the wake of that authors published the methods related to both other conditions. In addition to above mentioned analyzing methods of income statement T. Yondon’s family members have placed the interesting analyzing methods on various topics at Google website under blog title tyondon.blogspot.com as well as blog addresses tyondon-researcher or tyondon_@yahoo.com etc, which expressed in the table1 on one’s summer vacation, 2012. Table1                                                 

Publication title

Issued date

1

Analysis of operation income., part 1

June, 2012

2

Analysis of operation income., part 2

June, 2012

3

Analysis of operation income., part 3

June, 2012

4

T. Yondon’s analyzing method of overhead cost variance

June, 2012

5

Carrying out multiple discriminant analysis by means of hand method & SPSS 17.0

July, 2012

6

Application of learning curve in wage analysis

July, 2012

7

Application of exponential function in behavior cost analysis

July, 2012

8

Secondary school mathematics are helped us

July, 2012

9

Application of linear curve in behavior analysis

August, 2012

 

Прошу обратить внимание на следующие новые идеи, в частности

анализ отчётности выручки[2]

    Известно что, операционная выручка определяется  как поглощенной так и переменной затратами. При этом калькулирование переменных затрат относится на внутреннее управление компанией. В соответствие с всеобщими принципами бухгалтерского учёта отчётность выручки составляется на основе поглощенных операционных затрат. Oперационная выручка переменнех затрат отличается от поглощенных затрат постоянным отклонением эффестивности в дополнительных производственных расходах. Для двух методов контролируемое отклонение в дополнительным производственных расходах относится к квартальной стоимости реализованной продукции. Причём затруднения, которые связаны с проведением сравнительного анализа отклонений  посредством использования этих двух методов калькулирования затрат в приготовлении отчётости выручки обуславливают недопонимания в процессе ВУЗ-ого обучения и учетно-расчётной практики. Учитывая эту ситуацию мы первыми разработали “Применение математических методов для расчёта отклонений в приготовлении отчётности выручки используя как поглощенные так и переменные затраты”, которое внесено в содержание книги “Анализ финансовой отчётности и моделирование в планировании” написованной авторскими коллективами профессора Т. Ёндон и его дочери Ё. Ариунбаяр в 2009 году. Между прочим упомянутая  новая методлогия была основана на разработанных новых идеях в анализе влияния отклонений для дополнительных производственных расходов, полное содержание которых освещены в иследовательских публикациях авторов в 2004 году. Прагматическое применение этой методологии показана посредством использования емпирических числовых данных. При расчёте регулированной стоимости как продукции реализованной, отклонений материалов и труда так и контролируемых отклонений в дополнительных производственных расходах отнесенных на расчёт операционной чистой прибыли следует вычитать фактические уровни показателей из их стандартных уровней. Тем самым коллестив авторов первыми претворял в жизнь уникальные методы анализа для отчётности операционной выручки, наряду с тем авторы открыли новые выходы смотрящие в будущее развитие финансого анализа интегрированного с математическими и статистическими подходами.

Называние публикации

Дата публикации

1

Анализ операционной деятельности, 1-ая часть

Июнь, 2012

2

Анализ операционной деятельности, 2-ая часть

Июнь, 2012

3

Анализ операционной деятельности, 3-я часть

Июнь, 2012

4

Метод анализа отклонений в дополнительных производственных расходах ,разработанный  T.Ёндон  

Июнь, 2012

5

Проводение многофакторного дискриминационного анализа как вручным методом так и использованием SPSS 17.0

Июль, 2012

6

Применение познательной крывой в анализе оплаты труда

Июль, 2012

7

Применение показательной функции в динамическом анализе стоимости    

Июль, 2012

8

Математика средней школы помогает нам

Июль, 2012

9

Применение линейней крывой в динамическом анализе  

Август, 2012

                Авторы рассмотрили отчётность выручки (реализации) в трёх взаймосвязанных условиях: 1. Отчётность выручки под калькулированием поглощённых затрат приготовлена только с различием постоянных отклонений эффективности в дополнительных производственных расходах. 2. Отчётность выручки под калькулированием поглощённых затрат приготовлена только с различием постоянных отклонений эффективности в контролуемых дополнительных производственных расходах, а также расходов как операционных так и прямых материалов и прямого труда. 3. Квартальная отчётность выручки под калькулированием поглощённых затрат и переменных  затрат приготовлена с инвентарьными остатками на начало и на конец периодов. Прежде всего авторы предпочитали ознакомить с первым случаем, после чего авторы публиковали методы которые касались остальных двух условий. Наряду с вышеизложенных методов анализа отчётности выручки членами семьи Т. Ёндон помещены интересные аналитические методы по различным темам в Google website под блоговым заглавием tyondon.blogspot.com а также блоговыми адрессами tyondon-researcher и tyondon_@yahoo.com итд, которые показаны в таблице 1, когда они были в летнем отпуске 2012 года.    Таблица1              

 

 

 


[1] Copyright refers to T.Yondon., Gombo Dariimaa., Y.Erdembayar., Y.Nasanbayar., & Y.Ariunbayar

[2] Авторское право относится к  Т. Ёндон, Гомбо Дариймаа, Ё. Эрдэмбаяр, Ё. Насанбаяр и Ё. Ариунбаяр


Шууд холбоос


2012-05-21

Book of "Human resource management"

 

Announcement

            Informs that available for sale very interesting & modern book “Analysis of management of human resources” in which given traditional methods as well as modern methods created & introduced into practice with co-authors: statistical & mathematical approaches, differential calculus, stepwise elimination of variables, logarithmic transformation & linear algebra etc. Above mentioned book had been written under supervising of Prof. T. Yondon, who the first created along with members of family more than 40 unusual & extraordinary methods related to financial statement analysis & accounting modeling based on applied mathematics & mathematical statistics. We are kindly accepting all persons, who wants to apply to us with wishes profitable researching collaborations.  Herein taking an opportunities informs that if you want to introduce with co-authors’ publications & their profile, please visit www.Google.com  communication through address tyondon.com; tyondon.mn; Linkedin|tyondon & also blog links tyondon.blogger.com; tyondon.blogspot.com & tyondon.blogmn.net.

Below shown brief contents of the book:

·         Specialty, education & value of labor

·         Fluctuation coefficient for human resources

·         Nonparametric methods of analysis: concordation coefficient calculated using expert analysis

·         SWOT analysis, & contingency coefficient

·          Wage & social insurances

·         Correlations between growths of labor productivity & average wage

·         Applications of learning curve in wage calculations

·         Applications of linear programming in wage planning

·         Methods of setting of staff normative for human resources

·         Modeling of career promotions

·         Manufacturing costs & conversion expenses

·         Separating of wage cost into fixed & variable parties

·         Application of high & low points method on classification of costing

·         Application of analytic geometric method on classification of costing

·         Analysis of wage cost

·         Computations of premium wage & stimulation bonus

·         Distributions of collective stimulation fund

·         Calculation versions on premium wage

·         Alternative versions on planning of cost items

 

Объявление

            Сообщаем, что продаётся весьма интересная и современная книга “Анализ менежмента человеческих ресурсов”, в которой изложены элементы как традиционных так и современных методов анализа, разработанных и претворенных в практическое применение авторскими коллестивами: статистическо-математические подходы, дифференциальное исчисление, поэтапное исключение переменных, логарифмическое преобразование и линейная алгебра итд. Книга написана под руководством профессора Т. Ёндон, который впервые разработал совместно с членами своей семьи более 40 уникальнейших и необыкновенных методов для финансого отчётного анализа и бухгалтерсого моделирования обоснованных на прикладной математике и математической статистике. Мы с радосью принимаем всех тех, которые будут обращаться к нам с желанием плодотворного научного сотрудничества. Пользуем случаем мы сообщаем в известность то, что если Вы хотите ознакомиться с авторсими публикациями и краткими биографическими очерками прошу ссылаться на www.Google.com как: tyondon.com; tyondon.mn; Linkedin|tyondon также tyondon.blogger.com; tyondon.blogspot.com; tyondon.blogmn.net с соответсвующими поисками.  Краткое содернание книги перечислены следующим образом:

·         Профессия, образование и расценка заработка

·         Коэффициент текучести

·         Непараметрические методы анализа: Коэффициент конкордации расчитываемый на основе экспертных оценок

·         SWOT анализ, коэффициент контингенции

·         Зарплата и социальные отчисления

·         Соотношения роста производительности труда и средней зарплаты

·         Применение познавательной кривой в расчете зарплаты

·         Применение графика линейнего программирования в планировании зарплаты

·         Методы установления штатных нормативов человеческих ресурсов

·         Модель карьерного роста

·         Производственные расходы и расходы превращения(обработки)

·         Классификация расходов зарплаты на постоянные и переменные части

·         Применение метода высшей и нижней точек  для классификации расходов

·         Применение метода  аналитической геометрии для классификации расходов

·         Анализ расходов зарплаты

·         Расчеты премиальной зарплаты и поощрения из прибыли

·         Распределения единого фонда поощрения

·         Варианты расчетов премиальной зарплаты

·         Планирование статей расходов по альтернативным вариантам

 

 

Зарлал

            Шинжилгээний уламжлалт аргууд болон зохиогчдын боловсруулж, практикт хэрэгжүүлсэн статистик-математикийн арга,  дифференциаль тоолол, хувьсах хэмжигдэхүүнийг ээлжлэн зайлуулах арга, логарифмын хувиргалт болон шугаман алгебр зэрэг орчин үеийн аргын елементүүдийг багтаасан  “Хүний нөөцийн менежментийн шинжилгээ” хэмээх сонирхолтой, орчин цагийн номыг худалдаж байна. Энэхүү номыг профессор  Т. Ёндон гэр бүлийн гишүүдийнхээ хамт бичсэн бөгөөд тэрээр хэрэглээний математик, математик статистикт тулгуурлан санхүүгийн тайлангийн шинжилгээ, нягтлан бодох бүртгэлийн загварчлалын ер бусын, гайхамшигтай 40 гаруй аргыг анхдагч нь болж боловсруулж, практикт нэвтрүүлсэн юм. Судалгааны ажилд бидэнтэй хамтран ажиллахыг хүссэн бүхнийг талархан хүлээж авах болно. Зохиогчдын бичсэн нийлэлүүд болон товч намтартай танилцахыг хүсвэл www.Google.com  сүлжээнээс tyondon.com; tyondon.mn; Linkedin|tyondon WEB site болон tyondon.blogger.com; tyondon.blogspot.com; tyondon.blogmn.net гэсэн блогийн хаягаар  хайлт хийх боломжтойг энэ ялдамд мэдээлж байна. Номын товч агуулга дараахь байдалтай:

·                             Мэрэгжил, боловсрол, цалингийн үнэлэмж

·                           Ажиллагсдын тотвор суурьшлын коэффициент

·                           Шинжилгээний параметрийн бус арга.  Нийцтэйн коэффициент

·         SWOT  шинжилгээ, магадлалт үйл явдлын коэффицент

·         Цалин, шимтгэлүүд

·                              Хөдөлмөрийн бүтээмж ба дундаж цалингийн харьцаа

·         Ажилтны цалингийн тооцоололд дадлагажих муруйг ашиглах нь

·         Цалингийн төлөвлөлтөд шугаман программчиллын график ашиглах нь

·         Хүний нөөцийн орон тооны нормативыг тогтоох арга хэлбэр

·                                  Албан тушаалын өсөлтийн загвар

·                                   Үйлдвэрлэлийн зардал ба хувиргалтын зардал

·         Цалингийн зардлыг тогтмол болон хувьсах хэсгээр  ангилах нь

·        Зардлын ангилалд дээд ба доод цэгийн аргыг ашиглах нь

·         Зардлын ангилалд аналитик геометрийн арга ашиглах нь

·                           Цалингийн зардлын шинжилгээ

·                            Шагналт цалин, ашгийн шагналын тооцоолол

·                             Шагналын нэгдсэн сангийн хуваарилалт

·         Шагналт цалингийн тооцоолол

·         Сонголтот хувилбараар зардлын зүйл ангийг төлөвлөх нь

 

 

 

 

 

 

 

 

 

 

 

 



Шууд холбоос


2012-05-04

Notification of new book on mining sector

New book on financial statement analysis of mining industry

     We would like to inform all people about new book, who engages activities in the field of mineral resources exploitation & their enriching in mining industry, which written by co-authors Prof. Tunteg Yondon & Gomdo Dariimaa in accordance with planned measurements of Mongolian Associations of chartered financial analysts for 2012. Contents of this book compose of as traditional methods of conducting financial statement analysis as well as modern mathematical approaches. Had included to it detailed methodology of implementing ratio index analysis, тechnological process costing & ABC (Activity Based Costing) methods, feasible correlation relationship methods in analysis of mining industry, multiple сalculation methods of efficiency on investment, newly suggested by co-authors very interesting & so practicable inferences  as for comprehensive variance analysis on market expenses & sophisticated allocation analysis of factory overhead expenses etc. Herein we would emphasize that this book affordable to use for university tutors & graduates in one‘s their academic & pragmatic training as into which included a lot of concrete examples on digital data, which given via using statistical mathematical methods & elements of applied mathematics etc. The books are available for sale in capital city’s l bookshop network of INTERNOM & also in department store BILEG etc. Please feel free a contact with us & visit our e-mail tyondon@yahoo.com or cell phone 99271356 & 91174456 for ordering books online.

 

Уул уурхайн үйлдвэрлэлийн санхүүгийн тайлангийн шинжилгээний шинэ ном

      Уул уурхайн үйлдвэрлэлийн байгалын нөөцийн ашиглалт, баяжуулалтын салбарт үйл ажиллагаа эрхлэдэг бүх хүнд зориулан Монголын санхүүгийн мэргэшсэн шинжээчдийн нийгэмлэгийн 2012 оны ажлын төлөвлөгөөний дагуу профессор Т. Ёндон болон Г. Дариймаагийн бичсэн шинэ номын талаар мэдээлж байна. Энэхүү номын агуулга нь санхүүгийн тайлангийн шинжилгээ явуулах уламжлалт ба орчин үеийн математикийн арга хэрэгслийг багтаасан болно. Үзүүлэлтүүдийн харьцааны шинжилгээ хийх, зардлыг бүртгэж тооцох технологийн үе шатны арга, үйл ажиллагаанд суурилсан өртөг тооцох арга(ABC), уул уурхайн үйлдвэрлэлийн шинжилгээнд корреляцийн хамаарлын арга хэрэглэх боломж, хөрөнгө оруулалтын үр ашгийг тооцоолох олон хувилбарт арга, маркетингийн зардлын хэлбэлзлийн болон үйлдвэрлэлийн нэмэгдэл зардлын хуваарилалтын шинжилгээний талаар зохиогчдын боловсруулсан сонирхолтой, практик ач холбогдолтой олон хувилбарт, шинэлэг аргуудыг түүнд багтаасан болно. Тэрчлэн статистик математикийн арга болон хэрэглээний математикийн элементүүдийг ашиглан боловсруулсан тодорхой тоон жишээнүүдийг уг номонд оруулсан учраас их, дээд сургуулийн багш, төгсөх дамжааны оюутнуудын онолын болон хэрэглээний сургалтад түүнийг ашиглаж боломжтойг тэмдэглэж байна. Энэхүү номыг ИНТЕРНОМ-ын сүлжээнээс болон БИЛЭГ их дэлгүүрээс худалдан авахыг зөвлөж байна. E-mail tyondon@yahoo.com; утас 99271356, 91174456.

 

Новая книга анализа финансовой отчётности в горно-рудной промышленности

       Пользуясь случаем мы хотим познакомит новую книгу, написанную профессорами Т. Ёондон и Г. Дариймаа, которая мышла в свет в соответсвие с планом работы на 2012 год Монгольской ассоциации финансовых профессиональных аналитиков всем людям, занимающимся бизинес деятельность в сфере использования и обогащения природных ресурсов в горно-рудной промышленности. Содержание данной книги включает как традиционные методы проведения анализа финансовой отчетности так и современные математические методы в нём. В неё включены методы пропорции показателей, методы учёта затрат и калькулирования себестоймости по технологическим стадиям, метод калькулирования  затрат опираясь на учёт деятельности, перспективы использования корреляционного анализа в горно-рудной промышленности, многовариантность расчёта эффестивости капиталовложений а также интересные и практичные, зато многогранные новые методы разработанные авторами для анализа отклонений маркетинговых расходов и анализа распределения дополнительных производственных расходов. А также хотим особо подчеркнуть то, что книга может рекомондована для преподавателей ВУЗ-ов и их выпускников для академического и прагматического обучения потому что в ней всесторонее освещены конкретные числовые примеры, основанные на статистическо-математикой обработке и применении елементов прикладной матетатики. Pекомендую приобрести вышеупомянутую книгу в сетях книжных   магазинов ИНТЕРНОМ, также в универмаге БИЛЭГ. Прощу обратиться к e-mail tyondon@yahoo.com и телефону № 99271356 и 91174456.

 

 


Шууд холбоос


2012-04-14

Thinking about financial analysis

Thinking about financial & economical analysis

       Mongolia is has organized third economic forum since 2010 every year by taking off world economic forum as Davos forum mainly at budget subsidiaries. Obviously it is useable & effective whether conduct it since early time down to the present with business-like character & advance prepared to which properly. Unfortunately some independent researchers have disappointed in activities of sensational third forum, have participated more than one thousand delegates in which as propagandized by information mediums. After nearly 10 months when held previous forum in 2011, people have been introduced with tentative topics which would be discussed in coming forum in the early of March 2012 from several news papers & billboards, placed at central avenues of capital city etc. Recall that some researching institutions have launched preliminarily discussion between scholars, tutors & researchers, which obviously has contributed to preparatory stage of forum. Moreover selected subjects to be discussed were just sketchily & excessive included under a general terms, which negatively reflected on discussed presentations. Some participants were interesting in realization of presented opinion at previous forum in 2011, & have complained about its implementation; also others asked to recording of speeches given with delegation. In general were recommendable to include into next forum agenda those pending problems, their realization & ongoing can be described, calculated & controlled. Seems those, essentials of any researching first of all are collection of necessary information needed in making decision & creation of its proper data basis. Property is very wide & essential abstract & through which realizes economic relationship of various kinds among people. People links via property relations each other, hereby the property demonstrates welfare created by means of spent physical & intellectual labor. Also classification of property depends on its researching subjects as: personal, family, estate tail female, estate tail male, inherited, collective, co-operative, private, state, & public property etc. Many items of property leave outside official registration, taxation & acceptable opportunity as a collateral for the loan. Information shortage is accompanies contingency risk, involves uncertainty, & grows troubles in making decision based on collected & processed data. Obviously risk is dander, harm, or loss, otherwise the possibility that something unpleasant & unwelcome will happen. Discussions held prior to economic forum have been shown that, some papers presented preliminarily had low academic & pragmatic level, particularly nearly haven’t used statistical data processing methods,  & never economical models created with researchers themselves, & also in general scope & contents of presentations adopted from internet & looked like traditional lecturing gave to university students on economics & political science. Some speakers have presented informative reports about activities of place of employment instead of planned topics of discussion. Others have spent more time to explain the matters in low rank order of importance or were bring obvious & out of date information placed in internet to participants’ attention. We thought that, researching quality of presented papers mainly depends on information service providing of government agencies, those haven’t dismantled sluggish bureaucracy thus far in this case. Indeed so hard to collect necessary statistical & financial data on macro economical growth rate & its development & equilibrium needed in launching any social-economical review especially for independent researchers. As expressed by news issues 30 % of total participants were delegates from foreign countries, but however should emphasize that some of them were complained about low organization level of translation of presentation. By the way civil servants have most privileges in accesses of any official information for the sake of constructive, topic by topic conducting discussion, but however haven’t observed any perceptible to the eye in the field of analytical argumentation on being talked about topics presented with speakers. Contents & scope of their fulfilled analytical researching & proposed argumentation mainly were restricted with processing long rage empiric data, which available in their disposal via chart & shape illustration using programs as Word & Excel, also talked about within incomprehensible copied & adopted foreign development experiences. Unfortunately, never observed affordable economical models, pragmatic methodology, comprehensive researching summaries, those acceptable to present stage & specific social-economical conditions on development of Mongolia & suitable to use in overcoming caused difficulties. Some speakers offer various foreign development models regardless of peculiar characteristics of Mongolia: as geography, severe continental climate, religion, demography, livelihood, human development index, Gross National Income per capita, inflation rate, social welfare distribution & poverty & corruption index etc. Thus seems that, in the meanwhile some discuss - participants are wrestling mentally with outdated coping thoughts those had been spread out under the socialistic regime, they are conferring others’ intellectual creation without self-contributions. Should be recognized multiple uncertain, unmanageable factors, which affects on concrete cycle of social-economical development being change in various directions with different correlation coefficient & denotes mathematically under mutually different expressions by means of proper registration, measurement & accounting system associated with statistical online network. It is good that at recent form has discussed about economical risks which would be caused contingency financial recession, unforeseen production stagnation & occurring of bowing out bubble of overheated economic growth excessively stimulated as by government spending, increased mining investment & pre-election ready cash pledge. Why not adopt & enforce provisional accounting statements on cost & managerial accounting acceptable for key economic sectors for own country, including mining investment & exploitation industry within duration of a contingency recession cycle, which needed in proper financial analysis & making relative decision rationally. Obviously managing from one point any excessively huge system, which composes of various components with different level of development causes many troubles & that disintegrates in several occasions. As result of disintegration of socialistic economic system many countries, those ruled with centralized planned economy later was transmitted into market–oriented economy. Indeed quality of any analysis depends on knowledge & skilled experiences of researchers, public servants, involved into researching term. Obviously lower result of any measurements, including poverty reduction projects may connected with which poor organization activities, as weak project team, insufficient methodology of collecting & processing empiric data, correction of researching results in accordance with leadership’s instruction, shortage of required financial sources & duration period, poor legislation environment & bureaucracy in its improvements etc. We think of that should be conducted tender of any measurement (especially it belongs to project) faithfully & openly, team members could be possessed with modern researching methods of applied mathematics, econometrics, mathematical & managerial statistics, they must be motivated & able to themselves create, develop, distribute, export & outsource new ideas & innovations etc. Popular such troubles for project teams, first of all they search & copy any foreign economics models or computer application programs in order to put they into Mongolian conditions in despite of their specifics, collect financial instructions & than distribute standardized questionnaires among involved participants in sampling, demand final reports, researching empiric materials from functional departments & agencies, & finally summit hacked resume to the higher organs of power etc. Likely attaining through close friends right to conduct a lot of projects in parallel by one team seriously affects on quality of any projects within planned time. Sometimes takes place that decision makers don’t pay proper attention to any researcher’s reviews, news paper articles & internet information. Reviews were made on the basic of incomplete survey more than 95 % of social welfare had accumulated in disposal of 2% of the population or 14,276 households with 55,100 family members. Herein by results of census has conducted at the end of 2010 total population of country amounted to 2,754,6 thousand which officially  announced. So scanty part of population lives at fresh area & in beautiful valley of a natural protected mountain, spends summer vacation in Hawaii Island along with their family members, & educates their children at foreign renowned universities at budget expenses without admission exams. Although economic growth has reached by 17%, approximately 40% of population or 2,754,600*0.4 = 1,101,840 people live on poverty & lower that level.  Some financial institutions are predicting of that growth of DNP expects for 2012 approximately 20%[1]. People have disappointed with that results of democratic evolution for 1990 have been possessed by so few oligarchic groupings. Freedom, economic liberty, tax fairness system are remaining only empty promise & declaration. Foreign mining investors’ financial pressure continuously rises. After writing off enormous external debt accumulated in the time of socialism again has rose hard currency debt burden rapidly. If refer to media review the total external debt & credit in arrears amounts by US $ 9,7 billion. It means that the external debt & credit in arrears per capita of population accounted US $3,464 herein should recall that the total external debt stocks reported US $ 2,444,1 million in 2010, according to a World Bank report released in 2011. Meanwhile should compare above cited data with an annual family income amounted by US $4,400 from all sources as of November, 2011. By 70% of total external debt & credit or 9,7*0.7 = US $ 6,79 billion applies to legal entities & individuals, they mainly have put up licenses of natural resources as collateral for borrowing a loan from abroad. The increasing external debt & credit burden would be became preliminary negative cause for probable economical stagnation in the future.  Talking about that, foreign investment boom on mining sector boosts economic growth bubble, but in this case standard of living is remaining at previous lower level & weren’t appear steps in fairness of income distribution. In fact after transition from socialistic economy to market-oriented economy or during past 20 years total population has separated into diametrically opposed polarization of social population groups with different standard of living & means of subsistence which has been connected with unfairness distribution as of social welfare, planning of local & united budgets with conflict of interests, adopting public budgets through putting one’s private interests first, competition on participation of profitable projects without tender, incorrect privatization, giving out licenses on mineral resources in around-about way, tax evasion & making good career etc. Civil society activists try to bring fair justice system, including civil movement for recalling pre- election pledge etc. Here should recall that in socialistic regime all citizen have been bereaved of one’s private properties & means of production, as land, manufacturing facilities & licenses on private business etc otherwise they had the same economics conditions to launch business & make the transition from socialist regime to political & economic democracy. All people had received vouchers of small & big privatizations in equivalent numbers & nominal value to be acquired the same starting financial conditions for engaging business, but however subsequently they were accumulated in disposal of oligarchy groupings, which became as instrument of not engaged in labor income by means of rented fixed assets. Researchers often refer to press media as that fast spreads to users. But however difficult to believe in press media survey(commercial TV & news papers) due to those serve for the sake of interests of people, who has enough money & high rank career, which misleads public opinion. Mongolian tax policy, including value added tax & individual income tax negatively affect on poverty reduction & on the contrary raise polarization of social population groups into rich & poor, which caused unfairness distribution of social welfare & stipulates for converting middle-class into low class. Rich man & poor man pay above mentioned taxes in the same rate of earned income. Tax authorities attempt to extend tax collection basis by means of involving poor-class into taxpayers. Badly in addition to that Mongol bank conducts for last 20 years only tighten monetary policy for sake of putting into practice of an anti-inflationary measurement, which aimed to restrict investment & obstructs to develop the medium & small sized business, indeed Central bank couldn’t recommend any other feasible instruments such as issuing its bonds, development of financial leasing, stimulating money market & supporting small & medium business via favorable credit policy etc. Besides bank couldn’t narrow weighting of informal economic sector & unable to cope with controlling & registering its activities overall, as some media notices that informal economic sector amounts by 27% in economics. For instance enormous convertible currencies turn through foreign exchange dealers at free market outside currency control & without tax imposing, in some ways those affect on exchange rate instability & cause currency risk etc.    

 

 

 


[1] Financial institution ”Silk road management”


Шууд холбоос


2012-03-22

Request for a collaboration

Request for a collaboration

           I’m as initiator of Mongolian association of chartered financial analysts looking for foreign individuals & economic entities, which engages humanitarian activities in the field of creating, developing, sharing, teaching & outsourcing new ideas & innovations on financial statement analyzing & accounting modeling. Although passed not a few times from launching association’s activities we nearly haven’t achieved aimed goals, besides rises necessary to extend & make public  the scope & direction of its activities. Indeed we suffer some financial difficulties as we had conducted its advance preparation at own account, since 2004 I have issued along with my members of family in scope of association’s activities more than 10 textbooks & methodological materials in about 200 printer’s sheets, which based on applied mathematics and mathematical statistics as: cost & management accounting modeling, financial engineering, financial statement analyzing etc. In addition to I have created & developed more than 40 unique & extraordinary methods on financial analyzing & accounting modeling, which has opened prosperity direction to solve many puzzle & pending problems in modern accountancy. I have placed some of created & developed with me new ideas & innovated papers freely to everyone in English, Russian & Mongolian editions at internet communications under blog titles as tyondon.blogmn.net or tyondon.blogspot.com etc for sake of share our researching activities with all readers & Association’s members.  We will release & translate appropriate our researching materials into English or Russian editions for foreigners, who wish to acquaint with papers, textbooks, written by our co-authors, & suggested new ideas with us. If you would like to set up bilateral communication relationship, we kindly ask to forward mail to us at Linked in communications or at my e-mail address.  Indeed in development history of accountancy we primarily have discovered very unique & simply for pragmatically application methods in allocation, analyzing, forecasting & reporting of indirect (conversion) expenses by practicing as following: linear algebra, applications of definite integral calculus, stepwise elimination of variable factors, statistical index, drawing graphical illustration etc. Within the scope of activities of association for incoming period we have planned to conduct professional course for financiers, accounting analysts, & researchers on financial analyzing methods by hand of business statistics (multiple discriminant function analysis) in parallel with computer application program, SPSS 17.0, which will render pleasant opportunity to obtain same calculated an answer, & compare stepwise processes used on both methods. Main academic and practical lecturing will give directly by Prof. T.Yondon and under his supervising and consulting. We are registering independent researchers who would like to affiliate as members to Mongolian chartered financial analysts (CFA), nonprofit civil institution, which voluntary engages economics researching activities. We shall give necessary knowledge to members through giving lecture, implimenting development of outsourcing in financial analyzing, exchanging experiences among analysts, organizing science conferences & plenary researching discussion, dealing with stepwise training course, provision with necessary information, publication textbooks & methodological materials, delivering  professional advises, issuing periodical journal etc, who really wishes to possess unique techniques of analyzing. I’m willing to welcome individual person, members of any researching groups or representative of legal unities, who interested in working at Steering board of Mongolian association of chartered financial analysts. Do not hesitate applying to us, we are willing to share freely our wide experiences & many-sided knowledge in the line of financial analyzing & accounting modeling. I trust our collaboration will continue forward on behalf of development and innovation of financial and accounting significant problems.

 



Шууд холбоос


2012-03-19

Notification to attention

Notification to attention

Have been placed tentative syllabus of cost accounting lectures introduced into training for economics college students, which created by initiative of Prof. T. Yondon at blog titled tyondon.blogspot.com on March 17,2012. In that article he briefly described interesting & unique new ideas & innovated contents, created & developed by author, which tangibly has been differentiated from contents of traditional textbooks used at prestigious universities over the world. This modern textbook based on applied mathematical approaches more meets necessaries to make rational decisions in uncertain economical situation, prevent & predict contingency financial recession etc. Moreover he has conducted his extraordinary researching over the wide range of financial & accounting cognition, which would be attracted researchers’ & analysts’ attention properly. Please enjoy his new ideas, those really opened innovative directions on financial analyzing & accountancy modeling, in addition to rendered feasible opportunities to solve a lot of their pending & doubtful questions simply, intelligently & so uniquely.  




Шууд холбоос


2012-03-13

Brief list of researching papers written by Prof. T. Yondon

Brief list of researching papers written by Prof. T. Yondon

         Prof. T. Yondon as initiator of Mongolian association of chartered financial analysts has started his lecturing & researching activities since 1999. Before lecturing he was worked for short time as specialist, who responsible for economical reform, & he successfully managed transitions of more than 10 real economical sectors as: light & food industry, auto transport, agriculture’s state economic entities, public utilities services, geology & mining, whole & retail trade, construction & its material manufacturing, & also water supply etc to market-oriented economy, besides he published many exceptionally interesting papers & articles related to economical reform & economical-mathematical approaches in professional journals & regular news papers in Mongolian & Russian editions. Below given brief list of researching books & textbooks in the field of financial statement analyzing & accounting modeling based on applied mathematical approaches & concepts of mathematical statistics, written by Prof. T. Yondon along with his family members for his lecturing period. By the way haven’t included into above cited list many researching articles released in professional journals & regular news papers last period. We consider that, actually he has opened newly directions in looking forward development of accountancy, particularly he introduced into practice & economics universities’ teaching many unique & extraordinary methods on cost & managerial accounting. Thus he made real contribution to financial analysis methodology & accounting further tendency in the unusual fashion of issued with him a lot of books leaned on integrated science knowledge & based on his self- researching results at his own account. His innovator’s proficiency had been shown in his written books, which contents obviously differ from all textbooks published in English & Russian editions so far.                                                                                                                          Table1

Year

Title of books

Printer’s sheets

2004

Cost  analysis

7.25

2005

Methodology of financial accounting solution

7.5

2006

Cost accounting

19.3

2007

Management accounting

20.3

2007

Financial statement analysis

7.5

2008

Financial accounting, analysis, modeling

8

2008

Essentials of accounting

20

2009

Financial statement analysis, planning models

14.5

2009

Finance & accounting for medium & small sized enterprises

5.75

2010

Modern, popular & selected ratio analysis methods for  company

7.3

2010

Analysis of human resource management

10

2010

Application of business statistical methods for financial analyst, tax inspector, banker & accountant

10

2010

Essentials of accounting( revised, included exercise  attachment-manuscript)

22

2011

Financial statement analysis of mining industry

9

Total

168.4

          Some materials related to his lecturing subjects & also created, developed with him new ideas & suggested innovations in the field of financial analyzing & accountancy placed in Mongolian & English editions at internet communications under blog titles as tyondon.blogmn.net or tyondon.blogspot.com etc. In addition to giving lectures at higher education establishment, he conducts advanced professional courses devoted to all people, who interested in possessing modern methods of financial analysis & techniques of creating new ideas on accountancy yourself. Do not hesitate applying to him, he is willing to share his wide experiences & many-sided knowledge in the line of financial & accounting modeling.    



Шууд холбоос


Миний тухай

It's kind of researching financial analyzing & accounting modeling.

Сүүлийн бичлэгүүд

. The examination operations of the bank of Mongolia (BOM)
. T.Yondon’s family researching team: The serial of publications on new ideas
. T. Yondon's new publications for September 2012 ,& T.Yondon’s family team continues its new comprehensive ideas & innovations
. Please, pay attention to following new ideas, created last months, particularly on the income statement analysis
. Book of "Human resource management"
. Notification of new book on mining sector
. Thinking about financial analysis
. Request for a collaboration
. Notification to attention
. Brief list of researching papers written by Prof. T. Yondon
. Is possible to improve the accounting standards?
. How to rationalize wage stimulation?
. Calculation of premium wage
. Thoughts of financial analysis
. How to raise reputation of accounting profession?

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