6.3.2. Characteristics of final qualifying work (GQR) (bachelor's work)
Requirements for the content, volume, structure, and procedure for conducting final qualifying work in the field of study within the EP are developed on the basis of the “Regulations on final qualifying work (bachelor’s work) of students in bachelor’s training programs at the State University of Education.”
The final qualifying work is the final stage of the learning process. When preparing and defending a final qualifying thesis, the student must demonstrate his abilities and capabilities in solving real problems of management and economics in industry, creatively using the knowledge acquired over the years of study.
The purpose of the final qualifying work is to consolidate and further deepen the theoretical knowledge and practical skills acquired by students in the field of economics of enterprises and organizations, corporate economics production systems, economics and management in industry.
The objectives of the final qualifying work are for students to demonstrate knowledge in the field of:
situational analysis of existing economic systems and control systems;
organizational modeling of management systems of the company and its structural divisions, taking into account international experience;
analysis of production efficiency economic activity;
marketing methods of market analysis;
innovative strategy and tactics of companies;
long-term economic planning, planning of production and sales of products, including using e-commerce.
the ability to independently solve practical problems in the mutual coordination of several related disciplines;
research skills in system analysis and design;
ability to use methods of economic and mathematical modeling, modern information technologies;
ability to work with various sources of information, specialized literature;
ability to logically and scientifically formulate theoretical and practical recommendations, analysis results, design solutions and measures for their implementation.
The department annually develops (updates) an approximate list of thesis topics, based on the scientific interests of the department, professional guidelines of employers, and approves it at a meeting of the department. An approximate list of topics for the thesis is sent to the educational and methodological department of the institute within three working days after its approval at a department meeting.
The department communicates to students an approximate list of topics for the graduate work no later than June 25 of the year preceding the year of completion of the student’s training, posting it on the bulletin board of the graduating department and on the official website of the graduating department (if available).
The student must choose the topic of the thesis no later than 8 months before the planned defense period. The student has the right:
choose one topic from indicative list VKR;
propose your own topic for the thesis, based on the scientific interests of the department and your own preferences, but within the framework of the direction of training, focus (profile) of the educational program.
Section 7. Other normative and methodological documents and materials ensuring the quality of training of students
Regulations on the point-rating system for assessing the quality of mastering basic educational programs (if it is used).
Local Regulations on BRS
| № | Name | Content |
| 1 | Institute, department | IOM, Department of Economics and Management in Construction |
| 2 | Type of final control, general distribution of points | The rating assessment of students in a professional discipline consists of the current work in the semester (maximum 60 points), including assessment for attendance, activity and completion of academic work |
| 3 | Distribution of points for the semester by type of academic work, deadlines for submitting the results of academic work (if necessary) | All clarifications regarding the distribution of points are carried out by the teacher on a routine basis. The department stores the approved BRS regulations for each discipline. The student has the right to access it if the need arises. Information about the system is brought to the attention of students at the first training session. |
| 4 | Criteria for recalculating points when passing into a traditional assessment based on the results of work in the semester and the test | 40 points or less - “not accepted” |
| 56 - 60 – “credited automatically |
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| 50 - 55 “passed” |
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| Students who have scored 41 points (31+10=41 points) and above during the semester are allowed to take the final control (test). |
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| 5 | Criteria for recalculating exam scores into a traditional assessment based on the results of work in the semester and test | 40 points or less - “not admitted to the exam” |
| 50-60 “admitted to the exam” |
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| 60 – “admitted to the exam” automatically |
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| Students who have scored 41 points (31+10=41 points) and above during the semester are allowed to take the final control (exam). |
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| 6 | Criteria for admission to the final control, the possibility of receiving automatic credit in the discipline, receiving bonus points, applying an increasing or decreasing coefficient, etc. | Students who score 41-49 points in a semester may be asked to complete additional educational assignments to gain points. |
| Students who have scored 60 points during the semester can automatically apply for a credit grade. |
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| Bonus points (in addition to the total number of points) can be awarded for participation in scientific work, significant educational and extracurricular activities of the department |
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| 7 | Forms and types of academic work for unsuccessful (returned to the course of study) students to gain points at the end of the academic semester. | If the test has a total score of 40 points or less, the student, in agreement with the teacher, must submit existing debts or complete additional academic assignments. The form, type and timing of additional educational assignments are determined by the teacher individually |
7.2. Agreements on the procedure for implementing joint educational programs with foreign and Russian partners and mobility of students and teachers.
The department is implementing an international cooperation project with the Chinese People's Republic for the preparation of bachelors under the double degree program and mutual internship of students. Cooperation is carried out with Ningbo University on the basis Agreements between State University of Management (RF) and Ningbo University (PRC) dated June 16, 2014 (valid until June 30, 2019)
The educational program in the profile “International Management” of the training direction “Management” - “International Business of Industrial Goods” of the Institute of Industry Management at the Department of International Manufacturing Business of the State University of Management is designed to train managers with bilingual language training to meet the demand for specialists in the actively developing Russian-Chinese business project cooperation. Along with fundamental training in management, applicants who graduate from Chinese and English language schools have the opportunity to continue language training. Our students, after two years of study at GMU, will continue to study at Ningbo University (PRC) and will receive two diplomas, Russian and Chinese, upon successful completion of the study program. Students undergo language practice in the country of the language they are studying, passing the relevant exams in Chinese (HSK), English (IELTS, TOEFL) and practical training in enterprises and organizations of the People's Republic of China. Our program provides a unique advantage in preparing a manager with foreign language. Scientific supervisor (curator) of the program – Ph.D., Associate Professor F.F. Sharipov.
List of OP developers
Educational program for bachelor's training "Corporate Economics" in the profile "Economics of Enterprises and Organizations" in the direction of "Economics"
| State university of management | Head of the Department of International Manufacturing Business, Doctor of Economics, Professor | I.N. Ivanov |
| State university of management | Associate Professor of the Department of International Manufacturing Business, Candidate of Economic Sciences, Associate Professor | A.I. Cerebral |
| State university of management | Associate Professor of the Department of International Manufacturing Business, Ph.D. | I.A. Kovaleva |
| State university of management | Professor of the Department of International Manufacturing Business, Candidate of Economic Sciences, Associate Professor | ON THE. Volkova |
List of OP experts
About final qualifying work (bachelor's work)
Agreed:
decision of the Academic Council of the State University of Management
(protocol No. 07)
Moscow, 2015
List of abbreviations and designations, conceptual apparatus
1.1. Abbreviations and designations:
1.1. Conceptual apparatus:
Graduate department – a department that coordinates the entire educational process in a separate direction(s), focus (profile(s)) of training, individual specialties of students, and also ensures the implementation of final qualifying works and other forms of final certification of graduates in the direction of training (profile).
Direction of training – a set of educational programs for students, characterized by a single commonality of fundamental training.
Focus (profile) of the educational program– characteristics of the educational program, determining its orientation towards specific areas of knowledge and (or) types of activity, its subject-thematic content, the predominant types of educational activity of the student and the requirements for the results of mastering the educational program within the framework of the field of study as a whole.
1.1. The Regulations on the final qualifying work (bachelor's work) of students in bachelor's training programs at the State University of Management (hereinafter referred to as the Regulations) establishes the procedure for preparing and defending the bachelor's work of students in bachelor's training programs at the State University of Education.
Defense of the bachelor's thesis is the final stage of the State Examination, based on the positive results of which the State Examination Committee makes a decision on awarding the qualification “bachelor” in the direction of preparation and issuance of a diploma of higher education of the established form.
1.1. A bachelor's thesis is an independent completed study on a given (selected) topic, written personally by a graduate under the guidance of a supervisor, demonstrating the level of preparedness of the graduate for independent professional activity. A bachelor's thesis can be based on materials learned by the graduate during internships and the completion of coursework (projects), research papers or other work related to the topic of the bachelor's work during the training period.
1.1. To prepare a bachelor's thesis, the student is assigned a supervisor of the bachelor's thesis and, if necessary, a consultant (consultants) for the preparation of the bachelor's thesis from among the scientific and pedagogical workers of the State University of Education.
1.1. Bachelor's work is not subject to review.
Defense of bachelor's thesis
1.1. Responsibility for the content of the bachelor's work and the accuracy of all data provided is borne by the student - the author of the bachelor's work.
1.1. Students who have successfully completed the full development of the educational program in the areas of higher education, who have successfully passed state exams and submitted a bachelor's thesis with feedback from the supervisor within the established deadlines are allowed to defend their bachelor's thesis.
1.1. The defense of a bachelor's thesis is carried out in accordance with the approved schedule for state certification tests at a meeting of the State Examination Committee in the relevant field of study. The procedure for conducting and defending a bachelor's thesis is determined by local regulations of the State University of Management.
1.1. The decision of the State Examination Committee on the final assessment is based on the assessments of:
1.1.1. the supervisor of the bachelor's thesis for the quality of the work, the degree of its compliance with the requirements for the bachelor's thesis;
1.1.1. members of the State Examination Committee for the content of the bachelor's thesis, its defense, including the report and answers to questions.
1.1. The procedure for appealing the results of defending a bachelor's thesis is determined by the local regulations of the State University of Management.
1.1. The results of the state examination for defending bachelor's theses are discussed at meetings of graduating departments and the academic council of the institute (faculty, educational structural unit).
Storage of bachelor's works
7.1. Bachelor's work in paper form is transferred to the archive, in accordance with the law. Russian Federation and local regulations of the State Administration of Ukraine.
7.2. Bachelor's theses created in the text editor Microsoft Word, in in electronic format on CD-RW are stored at the issuing department for five years, and then are subject to destruction in accordance with the requirements of the legislation of the Russian Federation and local regulations of the State University of Management.
Annex 1
STATEMENT
I ask you to approve the topic of the final qualifying work (bachelor's work):_______________________________________________________________
____________________________________________________________________
____________________________________________________________________
____________________________________________________________________
The topic of the final qualifying work (bachelor's work) has been agreed with the supervisor _____________________________________________________________________
(position; academic degree, title, last name and initials)
____________________________________________________________________
"___" ____________201_ ___________________________
(date) (student’s signature)
______________________________
(signature of the manager)
Appendix 2
ORDER
«___» __________ 201_ Moscow No. _____
Appendix 3
ANNOTATION
Appendix 5
Form of assignment for bachelor's work
EXERCISE
Appendix 6
Example of a list of abbreviations
List of abbreviations
| AN RF ARM AUP Vest. Moscow State University VNIIDAD State Duma of the Russian Federation Civil Code of the Russian Federation GSDOU D. EFAST EOC EU ECOMAR ESO IPS L. M., St. Petersburg. ILO MIS Ministry of Justice ILO ICC MUP VAT R&D UN Op. ORD PPP PSZ S. MEDIA SPP TC RF TNVED TNK USD F. Fax. ed. | Academy of Sciences of the Russian Federation automated workplace administrative and managerial staff, journal "Bulletin of Moscow University". Series "Law" gross domestic product All-Russian Research Institute of Documentation and Archival Science The State Duma RF Civil Code RF State system documentation support management case European Free Trade Association European Quality Organization European Union European Society for Public Opinion and Marketing Research International organization for standardization information retrieval system abbreviation sheet from “Moscow”, “St. Petersburg”. Moscow Labor Bureau marketing information system Ministry of Justice of the Russian Federation International Labor Organization International Chamber of Commerce municipal unitary enterprise value added tax research and development work United Nations inventory organizational and administrative documentation application package complete collection of laws page (not “page. "). mass media Collection of Government resolutions Labor Code of the Russian Federation commodity nomenclature externally economic activity transnational corporation unified documentation system fund facsimile edition |
Appendix 7
Appendix 8
Appendix 9
Basic requirements for registration
Bachelor's work
1. Bachelor's work is prepared in accordance with GOST 7.32 – 2001 as amended. Changes No. 1 of December 1, 2005, IUS No. 12, 2005 (Report on research work); GOST R 7.0.7–2009 Articles in magazines and collections. Publishing design; GOST R 7.0.5–2008 (Bibliographic link. General requirements and drafting rules); GOST 7.1-2003 (Bibliographic record. Bibliographic description. General requirements and rules for compilation); GOST 7.80-2000 (Bibliographic record. Title. General requirements and rules of compilation), GOST 7.82–2001 (Bibliographic record. Bibliographic description of electronic resources. General requirements and rules of compilation); GOST 7.0.12–2011 (Bibliographic record. Abbreviation of words and phrases in Russian. General requirements and rules).
1. A bachelor's thesis in one copy, bound in a special folder or bound in a stitched calico cover, will be accepted for defense.
1. Bachelor's work is carried out in any printed way using a printer on one side of a sheet of white single-grade A4 paper with one and a half intervals (it is allowed to present tables and illustrations on A3 sheets); When printing, a black font is used in the Microsoft Word text editor – Times New Roman Cyr, font size (point size) – 14, justified; size of the right margin of the page text – no less than 10 mm, top – no less than 20 mm, left – no less than 30 mm and bottom – no less than 20 mm; each page should contain 27-30 lines of 60-65 characters per line; the paragraph must begin with a red line (indent – 12.7 mm).
1. The pages of the bachelor's work must be numbered in Arabic numerals at the bottom of the sheet in the center. The numbering is continuous - from the title page to the last page of the work, starting with the “Introduction”.
1. A new section (introduction, conclusion, chapters, list of used sources and literature, appendices) begins on a new page; paragraphs are not divided into component parts.
1. The titles of sections, as well as “Introduction”, “Conclusion”, “List of used sources and literature” are printed in capital letters in bold type, in the center of the line.
1. The tables presented in the text of the bachelor's work are placed on one sheet, without hyphenation, immediately after the text in which they are mentioned for the first time, or on the next page. Tables are numbered with Arabic numerals, continuous numbering throughout the entire work. Each table must have a number and a title. The title and the word "Table" begin with a capital letter. The table name is placed above the table on the left, without indentation, on one line with its number separated by a dash. All tables are provided with links in the work. When referencing, you should write the word “table” indicating its number.
1. Illustrative material (drawings) is placed along the text immediately after the link to it, or on the next page in compliance with serial numbering.
1. Graphs, diagrams, diagrams and other graphic material are designed only as drawings and have a serial number and captions. Figure captions and the word “Figure” begin with a capital letter. The drawings are numbered consecutively in Arabic numerals. The number and title of the picture are placed at the bottom of the picture, aligned to the left, without paragraph indentation, on one line with its number separated by a dash.
1. Formulas are placed on separate lines in the middle of the sheet or inside text lines.
1. The bachelor's thesis contains bibliographic references to the scientific literature and sources used. By location, bibliographic references are intratextual, placed in the text of the work. To connect bibliographic references with the text of the document, a reference sign is used, which in the text of the document is enclosed in square brackets indicating the serial number of the source from the list of used sources and literature and its page number.
1. Applications begin on a new page in the order in which links to them appear in the text, and have a heading indicating the word Application, its serial number and name. Applications are not included in the established scope of bachelor's work, but are subject to page numbering.
Appendix 10
Change registration sheet
about final qualifying work (bachelor's work)
students in bachelor's programs at State University of Education
Agreed:
decision of the Academic Council of the State University of Management
(protocol No. 07)
956.02kb.
MOSCOW FINANCIAL AND LAW UNIVERSITY MFUA
Methodical INSTRUCTIONS
on preparation, writing and defense
final qualifying workspecialty 080109.65 “Accounting, analysis and audit”
Compiled by: Ph.D., Associate Professor Evseeva I.V.
О МФУА, 2011
1. Introduction
These guidelines are intended for students of all forms of study at the Moscow Academy of Finance and Law and the Moscow State University of Management, members of the Final Certification Commissions and teaching staff as a guide to the preparation and defense of Final Qualification Works (hereinafter referred to as the FQR). The guidelines determine the procedure for developing assignments, planning the structure, volume, content and design of the thesis, the timing of its preparation, submission for defense and organization of defense, as well as appropriate control and assistance to students at all stages of their work on the thesis.
The VKR completes the process of theoretical, methodological and practical training of students. In the work, the student must independently, under the supervision of the head of the research and development work, develop a chosen topic that reflects current issues of accounting, auditing and analysis, show elements of creativity during the research, analytically argue the proposed provisions and practical recommendations. The basis for the implementation of the work-in-progress is an in-depth analysis of practical material based on an objective study of the features of accounting, organizing an audit and analysis of the results of the financial and economic activities of a particular enterprise for a certain period, as well as regulatory, statistical or other information and special literature on the subject of the work-in-progress.
When writing the thesis, the knowledge acquired by graduates during their studies, as well as materials collected during their practical training, are used. Important role plays the information that students receive and summarize while participating in work at the department, enterprises, and student scientific conferences.
The subject of the research is general and specific issues of the specialty (or specialization) chosen by the student and the activities of modern commercial and budgetary enterprises and organizations. The graduate is recommended to familiarize himself with the domestic and foreign state of affairs and work experience on the problem being studied in the research and development work. If choosing budgetary organizations as a practical example, the student must, in the first chapter of the research paper, conduct a comparative analysis of the organization of accounting or auditing and analytical work in a budgetary and commercial organization (one of the paragraphs of the first chapter of the research paper must be devoted to presenting this issue).
Types of activities of graduates and tasks of professional activity
Graduates of the specialty “Accounting, Analysis and Audit” must have a complex of professional knowledge in maintaining accounting (financial and management) records and preparing financial statements; confirmation of its reliability; analysis and assessment of intermediate and final results of the activities of organizations to identify reserves for increasing the efficiency of the enterprise in the status of various organizational and legal forms of their functioning. Graduate specialists are prepared for professional activities in the positions of: chief accountant; deputy chief accountant; accountant for sales and costs, taxes, fixed assets, material resources, financial results; accountant-analyst; financial manager; financial controller; auditor; auditor, etc.
The objectives of the professional activities of graduates – accounting specialists are:
- be strictly guided in your work by the current regulatory framework for regulating accounting;
- participate in the development and implementation of the accounting policies adopted in the organization;
- not violate the rules and principles of accounting and reporting in force in the organization; consistently analyze accounting and reporting information;
- process and summarize accounting and analytical information using modern statistical, economic, mathematical and instrumental research methods;
- comprehensively analyze financial reporting data, professionally and competently interpret source and analytical information;
- if necessary, be able to transform Russian financial statements data according to IFRS rules;
- use accounting and reporting data to develop informed management decisions for the development and strengthening of the organization’s economy;
- control over the movement of goods and services, income and expenses, assets and capital; assessing the effectiveness of IP in using its resource potential;
- according to economic analysis comprehensively assess the feasibility and effectiveness of interaction with domestic and foreign partners; debtors and creditors; suppliers and contractors; formulate a strategy for the further development of business relations and tools for their implementation in the conditions of the current reality.
Qualification requirements necessary for professional activities
Requirements to vocational training graduate are determined by the tasks and content of his future activities in his specialty. The graduate must:
know content and methods of implementation of the current regulatory framework for accounting - Russian regulations and accounting standards (PBU), the procedure for their application in the mode of continuous operation of enterprises of various organizational and legal forms of business;
be able to justify and participate in the development and implementation of the organization’s accounting policies, create a working chart of accounts for each area of work;
own principles and rules for maintaining current accounting, preparing financial statements for a month, quarter, year, as well as qualitatively interpret the dynamics of information contained in current, quarterly and annual reporting;
apply in accounting and analysis, computer technologies and standard programs for processing accounting and analytical information;
be able to analyze the information presented in the financial statements and evaluate, based on the existing data, trends in the growth (decrease) of assets, capital, liabilities, income, expenses, and financial results of operations; characterize the level of solvency and financial stability the operation of the enterprise and the dynamics of profitability of sales, costs, equity and debt capital; justify the degree of extensiveness or intensity of use of the organization’s resource potential;
own tools for transforming Russian financial statements and compiling them in accordance with the principles and requirements of IFRS;
develop according to accounting information reasonable recommendations and proposals for the establishment and development of a competitive business of the organization, for optimizing and increasing the efficiency of using resources and capital, developing control and operational functions for managing production and sales of products;
analyze the effectiveness and scale of investment, innovation and financial activities, assess the effectiveness of new projects, promotion of goods to new markets and interaction of business partners;
predict trends in growth (decrease) in the final results of activities, develop interaction with domestic and foreign partners, improve the quality of products, strengthen the solvency and creditworthiness of the organization, which are the fundamental basis for the formation of the development strategy of business entities.
An accountant, an accountant-analyst, an accountant-controller and an auditor solve their main professional tasks in commercial organizations in various sectors of the national economy, budgetary institutions, tax inspectorates, professional consulting agencies, audit firms and other institutions of the relevant profile. In addition, a graduate of the specialty 080109 “Accounting, analysis and audit” can continue his studies in graduate school, engage in teaching work in higher education, work in government institutions the corresponding profile.
Requirements for professional training of graduates and the corresponding ones
state qualification tests
The professional training of graduates is formed, first of all, in the process of studying general professional and special disciplines of the professional educational program, completing coursework, tests and classroom work, passing tests and exams. The level of training of specialists is objectively established in the conditions of state tests: passing the state exam in the specialty and defending the final qualifying work.
The purpose of the state exam in the specialty is to test and evaluate the residual knowledge of students in such special disciplines as “Accounting Theory”, “Financial Accounting”, “Management Accounting” Financial statements", "IFRS", "Accounting", "Audit", "Analysis financial statements"," Comprehensive economic analysis of economic activity ", etc.
At the state exam, a graduate must reveal the depth of general professional and specialized knowledge in modern current problems development of the country's economy and the activities of independently functioning economic entities in a market economic system; logically justify the prospects for the development of principles and rules of accounting, preparation of financial statements and auditing in accordance with Russian and international standards; assess the dynamics of the most important indicators and identify the influence of factors on their changes and the causes of deviations; predict capital growth, growth in financial results of the organization, increase in return on assets, etc.
When preparing answers to the questions on the ticket, students can only use the Program for preparing for the MDE , developed at the department.
The final stage of state qualification tests is the defense of the final qualifying work.
When defending the thesis, the graduate must briefly and constructively present the results of the work performed, justify his personal contribution to the development of the chosen area of research in accounting, auditing and comprehensive economic analysis, draw conclusions and develop recommendations aimed at solving pressing issues in the work of joint-stock companies, companies, firms and state enterprises. In addition, he must have knowledge of modern rules (standards) of accounting and auditing, drawing up reporting and audit report, methods for conducting integrated environmental nomic analysis and assessment of the organization’s performance, identifying the complex amount of reserves, drawing up forecast (prospective) projects (plans) for their use.
Goals and objectives of the final qualifying work
Purpose The research carried out in the final qualifying work is to reveal the topic, factors, mechanisms and substantiate the directions (paths) for the development of accounting, reporting, economic analysis and audit in market conditions.
Tasks research is theoretical and practical results that must be obtained in the final qualifying work, the results and solutions of which will contribute to the commercial success of the company (points of the Table of Contents in a condensed form)
Item research is determined by the topic and plan of the final qualifying work, the relevance of which must be disclosed
Object of study– commercial activity of an enterprise, organization, firm, on the materials of which the final qualifying work is carried out.
The main objectives of the WRC are:
- theoretical justification and disclosure of the essence, historical aspects, processes of reforming professional categories, phenomena and problems on the topic of professional development;
- analysis of collected and processed practical (specific enterprise) material on the topic of research and development;
Development of substantiated proposals for improving accounting practices, organizing audits and financial activities at a particular enterprise
Work structure– introduction, its chapters, paragraphs, their sequence with justification of the logic of the study, conclusion, list of references, applications.
Problems Research and solutions are justified using economic, mathematical and statistical research methods.
The following sequence of completing the final qualifying work is advisable:
Preparation of the WRC plan and determination of its structure;
Selection of scientific, educational and educational literature and normative documentation, legislative acts;
Selection of specific factual material, its generalization and systematization;
Analysis of specific factual material;
Conclusions and suggestions on the problems addressed in the work;
Registration of work.
In the process of completing the final qualifying work, the student is recommended to adhere to the following requirements:
Target orientation of collecting and processing material;
Clarity of construction of tables, diagrams, graphs, diagrams;
Logical sequence of presentation of the material;
Required depth of research;
Complete coverage of the work issues being considered;
Convincing argumentation in justifying the importance of the issue under study;
Brevity and accuracy of wording and presentation of work results;
Evidence of conclusions;
Competent presentation of the text of the work, its neat design.
3. Organization and planning of graduation preparations
qualification works
Tasks of the graduating department and dean's offices
The organization of the preparation of the WRC begins with the choice of its topic. For these purposes, the department provides students with an approved list of topics.
The main requirements for the topics of the WRC are: relevance; direct connection with possible practical application knowledge of graduates in accordance with the specialization in the field of training (specialty); sufficient provision of topics with the necessary literature and the possibility of using practical material.
The selection of topics for the master's research and their assignment to students is organized according to the schedule of the educational process. Students choose the topics of the thesis independently from the proposed list, guided only by their scientific interests, practical experience, knowledge of special professional literature on the chosen problem. Students can also independently formulate the topic of the thesis, coordinating it with the head of the department. Supervisors are required to assist students in choosing topics.
Having chosen the topic of the thesis, the student submits an application in the prescribed form to the head of the graduating department. An application will be accepted only indicating the name of a specific enterprise or organization, on the example of which the research and development work will be carried out. The name of the topic indicated in the application must fully correspond to the title of the topic on the title page of the thesis, the assignment for the thesis, the response and review of the thesis.
The head of the department determines the head of the research and development work in accordance with the chosen topic and submits to the Vice-Rector for Academic Affairs lists of students indicating their chosen topics and enterprises, as well as the candidacies of the leaders of the research work. The heads of the research and development committee are appointed from the teaching staff and attracted practitioners in the field of accounting, analysis and audit. Assignment of thesis topics and supervisors to graduates is carried out by order of the Rector.
When selecting the leaders of the graduate work, the graduating department ensures strict adherence to the professional compliance of the candidacy for the head of the graduate work with the specialization (specialty) to which the graduate work belongs. The head of the research and development team, as a rule, must have an academic degree (title) or be a practitioner with proven experience in the field of accounting, analysis and audit.
Preparation of academic and technical qualifications by students according to forms of study is carried out according to the approved schedule of the educational process. The head of the graduating department and the dean are personally responsible to the administration for compliance with the established deadlines and the quality of preparation for the defense of the thesis carried out in the department. The schedule for completing the WRC is an internal working document and is not intertwined with the content in the WRC.
Assignment to complete the research and development work
After assigning topics to the students and appointing the leaders of the thesis, the latter, together with the students, develop, clarify and coordinate with the head of the department the task for completing the thesis, formatting them according to the established template. The task for completing the master's work is the basis for the development of a schedule and plan for the preparation of the master's work by the head of the master's work and the student. The assignment should briefly outline the initial data for implementation and the content of the work. In the “Initial data for work” section, it is necessary to indicate the regulations, literature and reporting data of the organization on the example of which the research and development work is being carried out. The section “Contents of the settlement and explanatory note (list of issues to be developed)” should outline the issues that will be considered in each chapter of the work. “The contents of the settlement and explanatory note (list of issues to be developed)” should include questions from the Table of Contents of the WRC.
WRC implementation schedule
The schedule for the implementation of the WRC includes the following stages: development of a work plan and an indicative list necessary for the analysis of regulatory, scientific, statistical, and practical materials;
- compilation of a preliminary bibliography on the topic of the WRC;
- collection of information and its processing;
- writing the first (theoretical) part of the work;
- writing the second (analytical) part of the work;
- writing the third (recommendation) part of the work;
- writing an introduction and conclusion;
- presentation of the first edition of the work to the head of the research and development work;
- preparation of the final version of the work, its design and submission for review to the head of the research and development work;
- preparation of preliminary protection of VRC.
No later than 1 month before the start of the Final Certification Commission, the head of the department, together with the heads of the graduate work, conducts an interim analysis of the degree of preparation of works for defense. Students who do not complete the assignments on time are not allowed to defend themselves.
The terms of work of the Final Attestation Commission are established by the dean’s office of the faculty.
Plan of final qualifying work
The next important document is the detailed WRC plan. It is developed by the student and approved by the head of the graduate work on the basis of the assignment within two weeks after its receipt. The WRC plan specifies the list of issues under consideration, the names of chapters (sections) and paragraphs (subsections) of the WRC, the composition of the literature involved, and the objects and sources of obtaining practical material are determined. In the process of drawing up the plan, the theoretical level and practical significance of the WRC as a whole are predetermined. It is necessary to take into account that the presentation of individual sections (paragraphs) should be subordinated to the disclosure of the topic as a whole. The structure of the plan should be logical, the issues planned for development should be specific and interrelated.
The WRC plan includes:
- introduction, which substantiates the relevance of the topic, defines the purpose and objectives, subject and object of research;
- three chapters where the theoretical and methodological aspects of the problem under study are considered, the degree of development of individual issues is noted, and a brief description of the object (enterprise) being studied is given; the existing state of accounting, analysis and audit at the enterprise is analyzed, recommendations or directions for improving the accounting, analysis and audit of the enterprise are formulated with justification
- the effectiveness of individual proposals;
Collection and processing of practical material
The collection of practical material is carried out by the student, as a rule, during pre-graduation practice (or independently) and is a critical stage in the preparation of the thesis. Its quality and objectivity of conclusions will largely depend on how correctly and completely the practical material is selected and analyzed. The facts and digital material presented in the WRC must be logical, justified and interconnected.
The analysis of practical material should be carried out in a certain sequence. First of all, the purpose and objectives of the analysis should be determined, i.e. the final result, which should reflect the essence of the problem under consideration. Then the set of indicators (or criteria) necessary for the analysis is determined, the approximate sequence of their calculation (definition) is determined, and methods and materials for conducting the analysis are studied.
After selecting characteristic indicators (criteria) and methodologies, the student proceeds directly to the analysis of the collected material. Not only the system of generalizing indicators is analyzed, but also private indicators and their determining factors in the dynamics of the development of the problem (issue, object) under study over the past 3-5 years (at most, at the beginning and end of the reporting period). Then the identified trends are formulated and their qualitative and quantitative characteristics are given.
Systematization, analysis and processing of practical material presuppose the mandatory use of tables, diagrams, graphs, drawings, diagrams in the research work, which not only contribute to the clarity of the material presented on the pages of the work, but also more convincingly reveal the essence of the study.
Collection and processing of practical material is the most labor-intensive stage in the preparation of the thesis. In order to speed up the processing of such material, it is recommended to widely use reference information systems and computer technologies.
Structure and content of final qualifying work
The most optimal structure for constructing a work is a structure that includes an introduction, three chapters, a conclusion, a list of references and appendices.
The work should not contain self-references; it is better to present it in the first person plural. For example, “we conducted a study,” “in our opinion, it seems appropriate.”
The WRC should consist of interconnected theoretical, practical and recommendatory parts:
1. Introduction 3 pages
In the introduction you need:
- justify the relevance of the chosen topic; state the purpose, objectives, object, subject, research. Describe the enterprise, using the example of which the WRC is carried out.
- define the goal and list the specific tasks set for solution in the WRC; formulate an object, subject, research.
- indicate the organization whose materials are used when performing research and development work.
Theoretical and methodological assessment of the problem being studied. Contains 3-4 paragraphs, 25-30 pages.
In this part, based on the study of literature and legal acts, the role and essence of the problem under study, the need and possibility of its in-depth analysis and reform taking into account modern requirements and computer technologies are revealed, the choice of methodology and specific methods of student work to reveal the tasks set in the thesis is justified. . A brief description of the degree of development of individual aspects of the problem (object) is given, their shortcomings are indicated and the main ways of improvement are outlined. When quoting, be sure to indicate the source. Literal borrowing of text, expressions from textbooks, specialized literature, normative and instructional materials without references, as well as unrevised photocopying and scanning of text is unacceptable.
The chapter should end with conclusions on the state of knowledge of the issue and directions for its improvement.
3. Chapter 2.
Practical part. Contains 3-5 paragraphs, 30-35 pages.
The first paragraph of the second chapter of the work (2.1) should be called “2.1. Brief description of the enterprise" and contain a diagram organizational structure enterprise, description of its organizational and legal form and types of activities.
The analytical part of the research work is carried out on materials from the activities of a particular enterprise, collected by the graduate independently or during internship, using literary sources, computer and reference information systems, statistical information, various forecasting, legislative, regulatory and other data. The composition of the analyzed problems and indicators (criteria) are determined by the work plan of the WRC and are specified by the head of the WRC.
In the process of analysis, trends and features of the organization of accounting and auditing at the enterprise are revealed. The rates and patterns of change in individual indicators, the relationships between them, and factors influencing the results of the financial and economic activities of the enterprise are analyzed. In addition, the analysis should reveal the reasons negative aspects activities of the facility, determine ways to improve the efficiency of its work.
This part of the WRC ends with specific conclusions based on the results of the presentation of accounting and auditing practices at the enterprise, as well as the analysis of the financial and economic activities of the enterprise.
Methodological literacy and depth of presentation of the materials in Chapter 2 of the Higher Educational Institution characterizes the professional qualities of the graduate and his ability to put the acquired knowledge into practice.
The first paragraph of the chapter should be devoted to a description of the areas of activity of the enterprise that require improvement; the second and third paragraphs contain the essence of the proposed measures to improve the efficiency of accounting and auditing at the enterprise or its economic activities with the calculation of the economic effect of the proposals made.
The qualitative level of the materials presented in the second chapter predetermines the practical significance of the WRC, which is specified in Chapter 3 of the WRC. The recommendatory part of the WRC (Chapter 3) is developed based on the results of Chapters 1-2, summarizing the experience of similar recommendations and the use of special literature.
It is necessary to identify the main groups of proposals for a substantiated or improved solution to the issues considered in the WRC. For example, recommendations can be divided into groups: organizational, methodological, economic, social and other in nature in the field of accounting, analysis and audit. After this, individual proposals are specifically formulated, and the feasibility of their implementation at the object under study is justified.
Each recommended proposal is accompanied by a statement of its essence and content, and professional justification. The location of the possible implementation of the proposal at a specific enterprise, its possible impact on the organization of accounting and auditing practices, as well as the financial results of the enterprise are determined. The depth of development of individual proposals and the justification for their effectiveness are established together with the supervisor, depending on the content and importance of the recommendation.
The chapter should end with a brief summary of the practical significance of the recommendations developed.
5. Conclusion. 2-4 pages.
The conclusion is the final part of the entire WRC. Here, based on the conclusions drawn in each chapter, the main theoretical and practical developments of the thesis are briefly summarized, the most important conclusions drawn in each chapter are given, and, in a generalized form, the effectiveness of the recommended proposals is shown. The conclusion should contain mainly textual material; it is not recommended to include in the conclusion numerical calculations that duplicate the results of the analysis.
6. List of sources used (bibliography). Contains 25-30 items.
7. Applications.
The basic provisions, analysis and practical recommendations of the WRC must be based on specific materials from the enterprise’s activities. They may be:
- Accounting and statistical reporting of the enterprise.
- Accounting policy (Order on accounting policy).
- Audit program and report.
- Turnover balance sheets.
- Primary accounting documents, etc.
The volume, composition and content of applications are determined together with the head of the project, depending on the nature of the topic being developed and recommendations.
4. Registration of final qualifying work
The written document must be tightly bound. An information sheet for the archival service should be attached to the hard cover (made in a bookbinding shop, can be laminated) (see Appendix 1 “Appearance of the VKR (photo)” and Appendix 2 “Information sheet for the archival service”).
Weaving sequence of VKR:
1. Title page (see Appendices).
2.Task (see Appendices).
3. Feedback from the manager (see Appendices). Binding an empty file, then inserting a Review into it.
4.Review (see Appendices). Binding an empty file, then inserting a Review into it.
5.List of accepted abbreviations (optional) (see Appendices).
Introduction.
Conclusion.
Scroll accepted terms(optional) (see Appendices).
List of sources used (see Appendices).
Applications (required).
Ministry of Education and Science of the Russian Federation
Federal state budget educational institution higher education
"STATE UNIVERSITY OF MANAGEMENT"
(GUU)
METHODOLOGICAL INSTRUCTIONS
On the preparation and defense of a master's thesis
Educational students
Master's program
In the direction of training 04/38/08 “Finance and Credit”
Moscow
List of abbreviations and designations, conceptual apparatus
1.1. Abbreviations and designations:
1.2. Conceptual apparatus:
Graduate department – a department that coordinates the entire educational process in a particular area(s), training students, and also ensures the implementation of final qualifying works and other forms of final certification of graduates in the area of training.
Direction of training – a set of educational programs for students, characterized by a single commonality of fundamental training.
Master's program– characteristics of the educational program, determining its orientation towards specific areas of knowledge and (or) types of activity, its subject-thematic content, the predominant types of educational activity of the student and the requirements for the results of mastering the educational program within the framework of the field of study as a whole.
General provisions
2.1. The Regulations on the Master's Thesis (Master's Thesis) (hereinafter referred to as the Regulations) establishes the procedure for preparing and defending the master's thesis of students in educational programs master's degree at the State University of Management in the field of preparation "Finance and Credit".
2.2. The defense of a master's thesis is the final form of the state examination for master's degree students, based on the positive results of which the State Examination Committee makes a decision on awarding a master's qualification in the field of preparation "Finance and Credit" and issuing a diploma of higher education of the established form. The procedure for defending a thesis (master's thesis) is established by this regulation, developed taking into account the Regulations on the conduct of the state final certification of educational programs of higher education - bachelor's, specialist's and master's programs at the State University of Education.
2.3. A master's thesis is an independent scientific research devoted to solving a topical topic that has theoretical and applied significance, has internal unity, contains a set of scientific generalizations, practical recommendations and provisions put forward by the author for public defense.
2.4. The research and development work is carried out throughout the entire period of study in the master's program as part of independent work, research work and all types of internships provided for in the educational program for master's training.
2.5. In the course of performing the academic and technical work, the student must demonstrate his ability to solve the problems of his professional activity at the modern level, relying on the acquired in-depth knowledge, skills and a set of general cultural, general professional and professional competencies corresponding to the declared level of training.
2.6. The master's thesis must demonstrate the author's ability and ability to:
Conduct targeted and systematic research on a current topic;
Identify the connection between theory and practice within a specific research topic;
Search for information necessary to answer research questions, competently justifying the use of various types of information sources;
Process data, analyze the results obtained and interpret them in the context of the assigned research tasks;
Present the results of research work competently and logically, observing the rules of citation and indicating references to the works of other authors;
Draw substantiated conclusions based on the research results that are novel and of practical significance.
2.7. The master's thesis is subject to mandatory review.
Determining the topic of the master's thesis
3.1. Topics of master's theses should be aimed at solving professional problems:
ü analytical activities,
ü design and economic activities,
ü organizational and managerial activities,
ü consulting activities,
ü research activities.
3.2. Competencies that complete the formation when writing and defending a thesis:
ability to master methods of analytical work related to financial aspects activities of commercial and non-profit organizations various organizational and legal forms, including financial and credit, state authorities and local government (PC-1);
ability to analyze and use various sources information for carrying out financial and economic calculations (PC-2);
the ability, on the basis of a comprehensive economic and financial analysis, to assess the results and effectiveness of the financial and economic activities of organizations of various organizational and legal forms, including financial and credit institutions, government bodies and local self-government (PC-5);
ability to evaluate financial efficiency developed projects taking into account the assessment of financial and economic risks and uncertainty factors (PC-9);
the ability to develop tools for conducting research in the field of finance and credit, analyze their results, prepare data for the preparation of financial reviews, reports and scientific publications (PC-18);
ability to collect, process, analyze and systematize information on the research topic, select methods and means for solving research problems (PC-19);
ability to identify and conduct research on current scientific problems in the field of finance and credit (PK-21).
3.3. Approximate areas of master's research are determined by the head of the master's program together with the graduating departments and are updated annually taking into account the specifics scientific schools and research work carried out in the relevant area of training.
3.4. Approximate areas of master's research in the educational program are communicated to first-year students no later than two months from the start of classes by posting on the bulletin board of the graduating department.
3.5. The student is required to choose the direction of research for his master's thesis no later than three months from the start of his studies. Assignment of areas of research to a student is formalized by department order.
3.6. A student in master's degree programs is assigned a supervisor no later than 2 months from the start of classes in the 1st semester of study. The assignment of students to academic supervisors is formalized by order educational unit, providing training in master's programs.
3.7. The direction of research chosen by the undergraduate must be agreed upon with the supervisor and the director of the educational program.
3.8. The student is required to choose the topic of the master's thesis no later than 8 months before the planned deadline for completing the thesis.
3.9. . The master's student is given the right to independently choose the topic of the thesis based on the approved areas of research. The topic of the master's thesis must correspond to the field of study chosen by the master's student. In agreement with the supervisor, the undergraduate may propose a topic not included in the list, with the necessary justification for the feasibility of its development. The topic proposed by the undergraduate must correspond to the field of study and be included in the list of areas of scientific research of the graduating department.
3.10. An application for choosing a topic for a master's thesis is drawn up in the prescribed form in accordance with Appendix 1.
3.11. The graduating department, within 10 working days after receiving applications from all master's students in the relevant areas of training and educational programs, prepares a draft order on approval of the topics of students' master's theses (hereinafter referred to as the order).
3.12. The execution and registration of the order is carried out no later than 7 months before the planned period of protection.
3.13. Changing or clarifying the topic of the thesis is possible no later than two months before the expected date of defense on the basis of a personal application from the student, agreed with the supervisor, addressed to the head of the graduating department.
3.14. A change or clarification of the topic of the student’s thesis is approved by the head of the graduating department, agreed with the supervisor and formalized by order of the rector of the State University of Education or another authorized person, by making changes and additions to a previously issued order.
Scientific management of the WRC
4.1. The scientific supervision of the graduate work is carried out by a supervisor from among the teaching staff of the graduating department, who has a doctorate or candidate of science degree, experience in managing qualifying works of scientific content, specializing in the problem area of the master's thesis, appointed by the relevant order in accordance with paragraph 3.5 of the Methodological Instructions.
4.2. It is allowed to change the scientific supervisor 6 months before the defense of the master's thesis on the initiative of the master's student (due to changes in scientific interests and other reasons that prevent work on the research topic) or the scientific supervisor (refusal of scientific supervision). A change of scientific supervisor due to a change in scientific interests occurs by decision of the graduating department.
4.3. The responsibilities of the master's thesis supervisor include:
Consulting a master's student in developing a plan and work schedule for the entire period of preparing and writing a master's thesis and monitoring its implementation;
Agreement on the theme of the WRC;
Controlling phased implementation dissertations;
Checking the progress of the work upon completion of the study;
Informing the head of the graduating department about the master’s student’s compliance with the schedule for preparing the thesis;
Supervision during the preparation of the presentation, inclusion of handouts, and report for the defense of the thesis;
Providing written feedback to the WRC.
4.4. If necessary and in agreement with the head of the graduating department, a consultant (consultants) from among the scientific and pedagogical workers of the State University of Education may be assigned to a student preparing a master's thesis.
4.5. The thesis consultant provides consulting assistance to the master's student and gives qualified recommendations in the choice of research methodology, in the selection of literature and other materials regarding the content of the question that arose during the preparation of the student's thesis.
5. Requirements for the content and procedure for preparing the research project
5.1. The master's thesis must comply with the requirements of the Federal State Educational Standard for Higher Education and represent an independent and logically completed final qualifying work related to solving problems of the types of activities for which the master's student is preparing: analytical, design and economic, organizational and managerial, consulting, research.
5.2. The topic of the WRC must be relevant, and the work plan must reflect the logic and nature of the scientific research conducted.
− title page (Appendix 2);
− abstract (Appendix 3);
− introduction;
− chapters and paragraphs of the main part;
− conclusion;
− list of used literature;
− list of abbreviations (if necessary). Recommendations for design are presented in Appendix 4;
− applications;
− the last sheet with the student’s assurance about the independent nature of the work performed (Appendix 5)
All headings (sections, chapters and paragraphs) begin with a capital letter without a period at the end.
5.4. Requirements for the “Contents” section. The table of contents contains all the headings of sections, chapters and paragraphs of the dissertation work and indicates the pages from which they begin. Headings in the “Contents” should exactly repeat the headings in the text.
5.5. Requirements for the “Introduction” section. The section should contain
− clear and concise justification for the choice of topic and relevance of the study;
− formulation of the purpose and objectives of the study.
The existence of problems in the area of the processes or phenomena under study and the need to solve them indicate relevance research. Purpose of the study formulated in accordance with the topic of the dissertation work. Z objectives of the study − these are questions that have to be solved to achieve the goal (the formulation of the tasks must coincide with the content of the dissertation research). Depending on the volume and complexity of the problems, the solution to each problem in the dissertation is assigned a separate chapter or paragraph. Setting a research goal involves determining object and subject research. An object– is the carrier of the problem: a material object, process or phenomenon that gives rise to a problem situation. The side of an object that serves as subject research. The object, subject, goals and objectives of the master's thesis determine the choice of appropriate research methods. There are general and special methods. Are common methods of scientific research (observation, comparison, abstraction, analysis and synthesis, induction and deduction), in contrast to special ones, are used throughout the research process. To special methods scientific research can include various types of analysis: systemic, strategic, structural, economic-statistical, functional-cost, parametric, correlation-regression; methods expert assessments, organizational and economic-mathematical modeling, network planning, sociological research, analogies, graphical, statistical and economic-mathematical methods.
5.6. Requirements for the main part of the work. The main part should contain a critical analysis of the state of the problem, the degree of its knowledge; proposed solutions, verification and confirmation of research results, indicating them practical use and prospects for application. The content of the main part is determined by the goals and objectives of the study and is divided into chapters and paragraphs. The material in each chapter should be arranged in a clear, logical sequence. Each chapter should end with a brief summary and a transition to the next chapter.
In the first chapter the essence and genesis (origin, formation and development) of the issue under study is determined; the main categories of the process under study are considered, their socio-economic content, possible trends or development scenarios are revealed; the existing conceptual apparatus in the area under study is analyzed with references to relevant sources and, if necessary, the author’s interpretation of certain concepts is proposed; provides an analytical review and assessment of theories, concepts, views, scientific approaches to solving the problem under consideration; the advantages, disadvantages and weaknesses of modern approaches to solving it in Russian and foreign practice are noted; insufficiently researched aspects of the problem are revealed.
When determining the degree of development of the problem, it is necessary to highlight and critically comprehend the works of domestic and foreign scientists who have made a significant contribution to the study of the problem and one or another of its aspects. The main sign of insufficient knowledge of a problem, as a rule, is the moment of debatability, polemical discussion of its various aspects. As a result of such research, the graduate must formulate his own author’s position and develop an independent point of view on the problem.
When studying the degree of elaboration of a topic in literary sources, it should be borne in mind that the materials contained in educational publications should be perceived as already known provisions, And , If the master's student does not express original judgments, these materials are not subject to description.
In subsequent chapters analysis of the object and subject of research is carried out; generalizations based on the results of the analysis are presented, methodology, methods, techniques, models and tools are developed or improved to solve the problems posed; Practical testing and evaluation of the results of the research carried out using real objects as examples is carried out.
In second The chapter provides and analytically processes statistical data on the state of the region or industry. Need to do detailed analysis factual data on the state of the selected object and subject of research and, based on the analysis, formulate conclusions about existing problems and possibilities for solving them.
The third chapter justifies the choice of one or several main directions for improving the state of the selected area of activity, in which independent proposals are developed to improve the system, process, phenomenon under study and solve identified problems with actual calculations; proposals are generalized for the purposes of use by similar organizations (in the form of an algorithm, methodology , methodological recommendations and/or regulations). The consequences of implementing the proposed measures are modeled, their effectiveness is calculated, and directions for further development are determined.
5.7. Requirements for the “Conclusion” section. This section should contain a consistent, logical presentation of the results of the research and their relationship with the general goal and specific tasks set and formulated in the introduction. In conclusion, the main results of the study are summarized; an assessment is made of the degree to which the tasks have been solved; The most important results of the work, their practical value and ways to further solve the problem are noted.
5.8. The list of references is drawn up in accordance with Appendix 6.
5.9. The appendices include materials on the basis of which the author’s calculations were made or that are of reference value. Each application must start on a new sheet and have a thematic heading. For example, the Appendix contains the financial statements of the organization analyzed in Chapter 2.
5.10. The presentation of the WRC material must comply with the following basic requirements:
The master's thesis must be holistic and complete scientific
The work must consider all the main aspects of the selected subject of research;
The style of presentation of the material in the master's thesis should be strictly scientific, logical and evidence-based without excessive specification and detail of the material, as well as schematic and concise presentation;
Plagiarism and compilation are not allowed in the master's thesis. It is necessary to clearly indicate from which sources the material is quoted or paraphrased.
5.11. When writing a dissertation, the main difficulty is, as a rule, the formulation of elements of scientific novelty, which is understood as certain scientific achievements obtained during the dissertation research. Scientific novelty may consist in identifying unexplored aspects of the research object, using new research methods or applying known methods to study new phenomena, formulate a new concept or clarify the content of a well-known concept, clarify or supplement generally accepted classifications. Elements of novelty can be presented, for example, in the following formulations: the concept is clarified, the author’s interpretation of the concept is given, a classification is proposed, a model (algorithm) is developed, the author’s interpretation is proposed.
5.12. The main part of the WRC may contain three chapters. Each chapter usually consists of three paragraphs. The title of the chapters should not duplicate the title of the topic, and the title of the paragraphs should not duplicate the title of the chapters.
5.13. The total volume of the WRC without appendices should be no less than 100 and no more than 110 pages of text excluding appendices.
5.14. The student is obliged to complete the thesis on the basis of these guidelines for the preparation and defense of the master's thesis, in accordance with the schedule for preparing the master's thesis, local regulations of the State University of Management governing the process of preparation and defense of the master's thesis.
5.15. The head of the department conducts a random random check of compliance with the schedule and quality of the content of the thesis.
5.16. The final version of the thesis is submitted to the supervisor for approval no less than 20 working days before the scheduled date of defense.
5.17. Fully finished work is checked for originality using the Anti-Plagiarism system, for which a certificate is attached for the entire work and the third chapter of the work. The originality of the text must be at least 75% for the work as a whole and at least 85% for the third chapter. If changes are made to the work, the Inspection Certificates are updated.
5.18. The scientific supervisor of the thesis prepares a written review within 7 working days after receiving the completed dissertation from the student (Appendix 7).
5.19. The original thesis on paper, drawn up in accordance with the established requirements (Appendix 8), signed by the student, supervisor, consultant (if any), head of the educational program, review of the supervisor of the master's thesis signed on paper, electronic version of the master's thesis on CD -disk in word format with a scanned title page, annotation, review, are submitted to the secretary of the state examination commission, where the work will be defended.
5.20. If the thesis and the supervisor’s review were not submitted within the established time frame, then the graduating department, within three working days, sends to the educational and methodological department of the institute an act of non-submission of the thesis, signed by the student’s supervisor, the head of the graduating department. A student who fails to submit a thesis with a supervisor’s review within the prescribed period is not allowed to defend himself and is subject to expulsion from the State Educational Institution.
5.21. A master's thesis should differ from a bachelor's thesis in its deep theoretical study of the problem and scientific focus.
Guidelines
To complete the final qualifying work
38.03.02 Management
Moscow – 2015
UDC 378.147.88:658.7 (072)
Guidelines for completing final qualifying work for the preparation of bachelors in the direction of 38.03.02 Management profile “Logistics and supply chain management” [Text] / State University of Management, Department of Logistics; Comp.: T.A. Rodkina, V.V. Efimova, S.S. Belova. – M.: State University of Education, 2015. - 53 p.
COMPILERS
T.A. Rodkina
Candidate of Economic Sciences, Associate Professor
V.V. Efimova
Candidate of Economic Sciences, Senior Lecturer
S.S. Belova
EXECUTIVE EDITOR
Head of the Department of Logistics,
Doctor of Economic Sciences, Professor
B.A. Anikin
DISCUSSED
at a meeting of the Department of Logistics
DISCUSSED AND APPROVED
at a meeting of the methodological council
Institute of Industry Management, State University of Management
REVIEWER
Professor of the Department of Labor Economics and Management of Social and Labor Relations, Doctor of Economic Sciences, Professor,
HELL. Mezhevove
© T.A. Rodkina, V.V. Efimova, S.S. Belova, 2015
© Federal State Budgetary Educational Institution of Higher Professional Education "State University of Management", 2015
Introduction. 5
1. Goals and objectives of the final qualifying work.. 7
2. Determining the topic of the final qualifying work.. 10
3. Management of final qualifying work. 14
4. Structure and procedure for completing final qualifying work.. 15
6. Basic requirements for the preparation of final qualifying work 34
7. The procedure for defending the final qualifying work.. 36
8. The procedure for re-defending a final qualifying work.. 40
9. Storage of bachelor's works. 41
Appendix 1 Application form for approval of the topic of bachelor's work.. 42
Appendix 2 Form of order for approval of bachelor's work... 43
Appendix 3 Form of title page of bachelor's work... 44
Appendix 4 Example of annotation design. 45
Appendix 5 Form of assignment for bachelor's work.. 46
Appendix 6 Sample format for a list of abbreviations. 48
Appendix 7 Sample of the last sheet of bachelor's work... 49
Appendix 8 Supervisor's review form for bachelor's work. 50
Appendix 9 Form of the title page of illustrative material. 53
Introduction
The final qualifying work is the final stage of the process of preparing bachelors in the direction of Management training profile Logistics and supply chain management in accordance with the Federal State Educational Standard of Higher Education (FSES VO) in the direction of training 38.03.02 Management (bachelor's level).
These Guidelines for the preparation and protection of research and development documents are formed in accordance with the legislation of the Russian Federation and local regulations of the State Administration of Management.
Defense of the final qualifying work (bachelor's work) is the final stage of the state final certification, based on the positive results of which the State Examination Commission makes a decision on awarding the qualification “bachelor” in the direction of training “Management” and issuing a diploma of higher education of the established form.
A bachelor's final qualifying thesis is an independent completed study on a given (selected) topic, written personally by the graduate under the guidance of a supervisor, demonstrating the level of preparedness of the graduate for independent professional activity. A bachelor's final qualifying thesis can be based on materials learned by the graduate during internships and the completion of coursework (projects), research papers, or other work related to the topic of the bachelor's thesis during his studies.
To prepare a bachelor's thesis, the student is assigned a supervisor of the bachelor's thesis and, if necessary, a consultant (consultants) for the preparation of the bachelor's thesis from among the scientific and pedagogical workers of the State University of Education.
When preparing a final qualifying thesis, the student must demonstrate his abilities and the knowledge, skills and abilities acquired during training in the field of a comprehensive analysis of the problem under study and the development of organizational solutions to improve the management of logistics systems and (or) processes. Bachelor's work is not subject to review.
The guidelines for completing the final qualifying work present the topic of the work, define the requirements for the content, volume, structure of the final qualifying work, requirements for the presentation of its results and the procedure for defense.
The Department of Logistics is a graduating department in the field of training “Management”, profile “Logistics and Supply Chain Management”, organizes the process of completing and defending a bachelor’s thesis in the educational program “Logistics and Supply Chain Management”.
Guidelines for completing the final qualifying work of bachelors in the field of preparation "Management" profile "Logistics and Supply Chain Management" were developed taking into account the provisions of the competency-based approach to assessing the quality of educational results, which provides for the formation and assessment of professional competencies, careful organization of the stages of preparation, writing and defense of the bachelor's thesis work.
Regulatory and methodological documents serving as the basis for completing final qualifying work:
Federal state educational standard of higher education in the field of training 38.03.02 Management (bachelor's level);
Syllabus in the field of study 38.03.02 Management;
Calendar schedule of the educational process in the field of preparation 03/38/02 Management;
Regulations on the state final certification of educational programs of higher education - bachelor's, specialist's and master's programs (decision of the Academic Council of the State University of Education dated May 26, 2015, protocol No. 8);
Regulations on final qualifying work (bachelor's work) of students in bachelor's training programs at the State University of Education (decision of the Academic Council of the State University of Ukraine dated March 31, 2015, protocol No. 7).
These guidelines for completing final qualifying work;
Assignment for completing a final qualifying thesis (bachelor's thesis).
Introduction
In the introduction, it is necessary to justify the relevance of the topic of the final qualifying work, define the object and subject of the research, formulate the goal, define the objectives and methods of the research, indicate the main stages and expected results.
The main goal of the final qualifying work is to develop measures to improve the existing logistics business process (logistics system, part of the logistics system) or develop a new logistics business process to improve the operating efficiency and competitiveness of the organization. development of proposals for improving the organization’s logistics system to increase the efficiency of its functioning and competitiveness.
To achieve this goal, as a rule, it is necessary to solve the following tasks:
Comprehensive analysis of the system (situational, financial and economic, production and economic, organizational and managerial);
Scientific and methodological substantiation of the problem being solved;
Development and justification of the effectiveness of measures.
Analytical chapter
The analytical chapter of the final qualifying work is related to the analysis of the organization’s activities, therefore the title of this chapter is formulated, as a rule, as follows: “Comprehensive analysis of Itella LLC” or “Analysis of the economic situation of Metrovagonmash OJSC”.
Students collect materials for writing the analytical chapter of their final qualifying work, as a rule, during practical training in an organization that serves as the base for practical training. The analytical chapter of the final qualifying work should include the following sections:
1.1. Brief description of the organization;
1.2. Situational analysis of the organization;
1.3. Analysis of the financial and economic activities of the organization;
1.4. Analysis of the production and economic activities of the organization;
1.5. Organizational and managerial analysis of the research object;
1.6. Generalized conclusions from the analysis and a list of activities being developed.
Table 3 - General scheme of situational analysis
Continuation of table 3
| company, its opportunities and threats, based on the state external environment | organizations, Internet | |
| 2. PEST analysis | Identification of social, technological, economic and political factors of the external environment that influence the activities of the research object | department of strategic research of the organization, Internet |
| 3. SNW analysis | analysis of the strengths, neutrals and weaknesses of the object under study while fixing the average market state of this particular situation as a neutral position | |
| 4. Analysis of market segments | Identification and analysis of market segments in which the company operates (strategic business areas) | organization marketing department, Internet |
| 5. Portfolio analysis | Comparative analysis of promising orders of the object under study to determine their priority and identify strategic areas of management | strategic research department of the organization, marketing department of the organization, sales department of the organization, Internet |
| 6. Competition analysis | Identification and analysis of types and main factors of competition, specific competitors | external market information (marketing research) |
Table 4 - General scheme for analyzing the financial and economic activities of the organization
| Directions of analysis | Content | A source of information |
| 1. Analysis of the financial results of the organization’s activities | Analysis of the organization’s income and expenses Analysis of the cost of products, works, services Analysis of the organization’s profit Analysis of business activity and profitability | Balance sheet of the organization Profit and loss report |
| 2. Margin analysis | Calculation of the break-even point Analysis of the relationship between costs and sales volume Analysis of the effect of operating leverage | Profit and loss statement Balance sheet of the organization |
| 3. Analysis of the organization’s property potential | Analysis of the structure and dynamics of balance sheet assets and liabilities Analysis of receivables and payables Analysis of the book value of property that can be sold | Organizational Balance Sheet Cash Flow Statement |
| 4. Analysis of liquidity and financial stability | Ratio analysis of liquidity and solvency Ratio analysis of financial stability | Organization balance |
Table 5 - General scheme for analyzing the production and economic activities of the organization
| Directions of analysis | Content | Indicators |
| 1. Analysis of the organization of production | Analysis of production structure Analysis of production and sales volumes Analysis of product range Analysis of product quality and competitiveness | Diagram of the enterprise's production structure Volume of production and sales over time Product range Product quality indicators |
| 2. Analysis of fixed assets | Analysis of the size, structure of fixed assets, dynamics of their development; Analysis of fixed assets turnover; Factor analysis capital productivity Analysis of the efficiency of use of fixed assets; Capacity utilization analysis | Capital productivity Capital intensity Capital profitability Depreciation productivity Turnover |
| 3. Analysis of material resources | Analysis of the provision of material resources; Identification of scarce materials; Determination of rhythm, quality, completeness of supplies; Calculation of losses from replacement of materials, equipment downtime; Assessing the impact of supply on production volume and cost. | Material output Material intensity |
| 4. Labor analysis and | Determination of the number and dynamics of labor resources; | Labor productivity |
Continuation of table 5
Table 6 - General scheme of organizational and managerial analysis
| Direction of analysis | Content | A source of information |
| 1. Analysis of the system of object goals and strategies for achieving them | Identification and analysis of the object’s mission, goals and restrictions on their achievement Definition and analysis of the object’s strategy | organizational documentation, interviews, planning documentation, results of strategic analysis |
| 2. Analysis of the organizational structure of the object | Study of existing organizational and structural units and their relationships | organizational documentation, interviews, observations, questionnaires |
| 3.Analysis of the object’s functions and business processes | Determination of the composition of functions and business processes according to regulatory documents (department regulations) Decomposition of functions (business processes) into procedures and operations | organizational documentation, interviews, observations, questionnaires, results of analysis of the organizational structure |
| 4.Analysis of information and documentation support for the facility | Analysis and structuring of information (documented and undocumented) circulating in the object | organizational documentation, observations, interviewing |
| 5. Analysis of the facility’s hardware and software | Research of technical and software equipment of workplaces of management personnel Research of workplace layout and comfortable working conditions | organizational documentation, technical documentation, observation |
| 6. Analysis of facility staffing | Study of the number and qualifications of management personnel | staffing tables |
Continuation of table 6
Table 7 - Generalized conclusions on the analysis of the facility and a list of planned activities indicating design documentation
This section of the final qualifying work is, in essence, brief description third chapter, which increases its significance. It should be emphasized that any event must be materialized in a specific type of documentation, which constitutes the third chapter of the final qualifying work. Therefore, the third column of Table 7 must be completely identical to the composition of the design documentation developed in the third chapter of the final qualifying work.
Table 8 provides examples of shortcomings of the current logistics system, measures aimed at eliminating them and relevant documentation.
Table 8 - List of improvement measures
Continuation of table 8
Based on the conducted analytical study, it is necessary to determine the reasons that reduce the efficiency of the operation of the object in question by identifying the shortcomings of the current logistics system (column 1 of tables 7, 8), the likelihood of uncertainty in decision making and a number of other negatively impacting factors.
Next, you should determine the main directions for optimizing the functioning of the research object (column 2 of tables 7, 8), formulate the tasks that need to be solved to achieve the goal and determine the documentation (column 3 of tables 7, 8) that needs to be developed in the third chapter of the bachelor's work.
Table 9 - General scheme for developing measures to improve logistics facilities
| Design directions | Content | Project documentation |
| 1. Development of a system of goals and ways to achieve them | Identification of the goals and objectives of the subject, determination of criteria for their solution | Goal tree |
| 2. Design of the supply chain (network) | Development of the structure of the supply chain (network) Development of the structure of logistics channels | Supply chain (network) diagram Logistics channels diagram |
| 3. Design of control functions | Determination of the composition of functions Decomposition of functions into procedures and operations Calculation of the complexity of performing functions | List of control functions Diagram of functional relationships |
| 4. Design of business management processes | Business process identification Business process modeling | Operagram of business processes Organigram of business processes |
Continuation of table 9
| 5. Design of organizational structure | Development of organizational and structural units and their relationships | Organizational chart |
| 6. Design of information and documentation support | Structuring of information (documented and undocumented) circulating in the subject Development of the composition and flow of information in the subject | Scheme of information flows Scheme of document flow Logical and information scheme for solving management problems |
| 7. Design technical support | Development of a project for the technical equipment of workplaces for management personnel Development of a layout of workplaces | Scroll technical means Layout of workplaces for managers and specialists Layout of functional units |
| 8. Staffing design | Development of a project for the number and qualifications of management personnel | Staffing charts |
| 9. Design of methodological support for the facility | Development of organizational and methodological documentation to achieve a rational level of provision with it management processes | Organizational documentation (department regulations, job descriptions, etc.) Methodological documentation (methods for performing individual management procedures) |
Each of the design directions can be expanded or excluded, which is determined mainly by the results of the analysis and the chosen topic of the final qualifying work. The decision to exclude one direction or another, as well as deviations from the proposed structure of this section of the bachelor’s work, must be agreed upon by the student with the supervisor.
Table 10 - Costs for the development and implementation of activities
| No. | Expenditures | Value, units |
| … | ||
| n | ||
| TOTAL: |
2. Determining the sources of recoupment of these costs (economic efficiency factors) or the results of project activities;
3. Correlation of costs and benefits. The main assessment indicators here are:
¾ cash flow diagram, or “cash flow”;
¾ index of profitability (cost/benefit ratio) and profitability of the project;
¾ net present value;
¾ internal rate of return;
¾ payback period;
¾ break-even point of the project.
Conclusion
In the final part, it is necessary to draw conclusions about the degree of achievement of the goal defined in the introduction and the solution of the assigned tasks, briefly formulate the results obtained, identify possible directions for further improvement of developments and evaluate the bachelor's work from the point of view of scientific and practical significance.
Applications
The following materials may be included in the appendices:
Organizational, planning and accounting documents collected during the internship period and forming the basis of bachelor’s work;
Newly developed documents (department regulations, logical information diagrams, etc.);
Calculation materials (with a significant amount of calculations in bachelor's work);
Screen forms of input and output documents implemented on a personal computer;
Other documentation, the use of which in the text of a bachelor’s thesis violates the logical coherence of the presentation of the main material ( teaching materials, provisions of the regulatory framework, etc.).
Each application must begin on a new sheet and have a meaningful title located in the center of the sheet. Above the title, in the upper right corner, the word “Appendix” is printed in capital letters.
If there is more than one application in use, they should be numbered sequentially in Arabic numerals.
If necessary, the application can be divided into sections, which should be numbered within each application. Illustrations, tables, formulas, footnotes, enumerations and notes in the text of the appendices should also be numbered within each appendix.
6. Basic requirements for registration of final qualifying work
Bachelor's work is prepared in accordance with the requirements of GOST:
GOST 7.32 – 2001 as amended. Changes No. 1 of December 1, 2005, IUS No. 12, 2005 (Report on research work);
GOST R 7.0.7–2009 Articles in magazines and collections. Publishing design;
GOST 7.1-2003 (Bibliographic record. Bibliographic description. General requirements and rules for compilation);
GOST 7.80-2000 (Bibliographic record. Title. General requirements and rules of compilation);
GOST 7.82–2001 (Bibliographic record. Bibliographic description of electronic resources. General requirements and rules for compilation);
GOST 7.0.12–2011 (Bibliographic record. Abbreviation of words and phrases in Russian. General requirements and rules);
GOST 9327-60 “Paper and paper products. Consumer formats."
A bachelor's thesis in one copy bound in a special folder or bound in a stitched calico cover will be accepted for defense.
Bachelor's work is carried out in print using a printer on one side of a sheet of white paper of the same type, A4 format (210 x 297 mm) at one and a half intervals (it is allowed to present tables and illustrations on A3 sheets); When printing, a black font is used in the Microsoft Word text editor – Times New Roman Cyr, font size (point size) – 14, justified; size of the right margin of the page text - no less than 10 mm, top - no less than 20 mm, left - no less than 30 mm and bottom - no less than 20 mm; each page should contain 27-30 lines of 60-65 characters per line; the paragraph must begin with a red line (indent – 12.7 mm).
The pages of the bachelor's work must be numbered in Arabic numerals at the bottom of the sheet in the center. The numbering is continuous - from the title page to the last page of the work, starting with the “Introduction”.
A new section (introduction, conclusion, chapters, list of used sources and literature, appendices) begins on a new page; paragraphs are not divided into component parts.
The names of sections, as well as “Introduction”, “Conclusion”, “List of used sources and literature” are printed in capital letters in bold, centered on the line.
The tables presented in the text of the bachelor's work are placed on one sheet, without hyphenation, immediately after the text in which they are mentioned for the first time, or on the next page. Tables are numbered with Arabic numerals, continuous numbering throughout the entire work. Each table must have a number and a title. The title and the word "Table" begin with a capital letter. The table name is placed above the table on the left, without indentation, on one line with its number separated by a dash. All tables are provided with links in the work. When referencing, you should write the word “table” indicating its number.
Illustrative material (drawings) is placed along the text immediately after the link to it, or on the next page in compliance with serial numbering.
Graphs, diagrams, diagrams and other graphic material are designed only as drawings and have a serial number and captions. Figure captions and the word “Figure” begin with a capital letter. The drawings are numbered consecutively in Arabic numerals. The number and title of the picture are placed at the bottom of the picture, aligned to the left, without paragraph indentation, on one line with its number separated by a dash.
Formulas are placed on separate lines in the middle of the sheet or inside text lines.
The bachelor's thesis contains bibliographic references to the scientific literature and sources used. By location, bibliographic references are intratextual, placed in the text of the work. To connect bibliographic references with the text of the document, a reference sign is used, which in the text of the document is enclosed in square brackets indicating the serial number of the source from the list of used sources and literature and its page number.
Applications begin on a new page in the order in which links to them appear in the text, and have a heading indicating the word Application, its serial number and name. Applications are not included in the established scope of bachelor's work, but are subject to page numbering.
Storage of bachelor's works
Bachelor's theses in paper form are transferred to the archive, in accordance with the legislation of the Russian Federation and local regulations of the State University of Management.
Bachelor's theses created in the Microsoft Word text editor are stored in electronic form on CD-RW at the graduating department of logistics for five years, and then are subject to destruction in accordance with the requirements of the legislation of the Russian Federation and local regulations of the State University of Management.
Annex 1
STATEMENT
I ask you to approve the topic of the final qualifying work (bachelor's work):________________________________
____________________________________________________________________
____________________________________________________________________
The topic of the final qualifying work (bachelor's work) has been agreed with the supervisor _____________________________________________________________________
(position; academic degree, title, last name and initials)
____________________________________________________________________
"___" ____________201_ ___________________________
(date) (student’s signature)
______________________________________
(signature of the manager)
Appendix 2
ORDER
«___» __________ 201_ Moscow No. _____
Appendix 3
Form of the title page of a bachelor's thesis
higher education
Institute of Industry Management
Department of Logistics
Final qualification work (bachelor's work)
student _____________________________________________________
(Full Name)
on the topic ____________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Direction of training 03/38/02 –« Management"
Focus (profile) of training: “Logistics and supply chain management”
STUDENT _________________________________________
(Last name, Initials)
SUPERVISOR _________________________________________
CONSULTANT _________________________________________
(academic degree, title, last name and initials)
Allow for protection
HEAD OF THE DEPARTMENT ______________________________
(academic degree, title, last name and initials)
" ___ " ____________ 201__
Moscow - 201_
Appendix 4
Example of annotation design
ANNOTATION
Appendix 5
Form of assignment for bachelor's work
EXERCISE
Appendix 6
Example of a list of abbreviations
List of abbreviations
| AN RF ARM ASU AUP GDP State Duma of the Russian Federation Civil Code of the Russian Federation EOC EU IP IPS L. LIS LS LC M., St. Petersburg. MIS ILO MR ICC VAT R&D NP UN ORD PPP RZ S. MEDIA SPP TC RF TN VED TNK USD UDC CP ED | Academy of Sciences of the Russian Federation automated workplace automated control system administrative and managerial personnel gross domestic product State Duma of the Russian Federation Civil Code of the Russian Federation European Quality Organization European Union information flow information retrieval system sheet logistics information system logistics system logistics center abbreviations for “Moscow”, “St. Petersburg". marketing information system International Labor Organization material resources International Chamber of Commerce value added tax research and development work work in progress United Nations organizational and administrative documentation application package order size page mass media Collection of Government resolutions Labor Code of the Russian Federation commodity nomenclature of foreign trade activities transnational corporation unified documentation system supply chain management supply chain electronic document |
Appendix 7
Appendix 8
MANAGER'S REVIEW
Appendix 9
Shape of the title page of the illustrative material
For bachelor's work
Ministry of Education and Science of the Russian Federation
Federal State Budgetary Educational Institution
higher education
"STATE UNIVERSITY OF MANAGEMENT"
Institute of Industry Management
Department of Logistics
Illustration material for
Guidelines
to perform final qualifying work
for the preparation of bachelors in the direction
38.03.02 Management
profile "Logistics and supply chain management"
Moscow - 2015
Ministry of Education and Science of the Russian Federation
Federal State Budgetary Educational Institution
higher vocational education
"STATE UNIVERSITY OF MANAGEMENT"
Institute of Industry Management
Department of Logistics