Elena B. Maley

PhD in Economics, Associate Professor, Head at the Department of Business Accounting and Finance, Logistics and Management

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Biography

Biography

Education:

In 1998 Elena Maley graduated from Polotsk State University, having obtained a Diploma with Honours and specialized in «Business Accounting and Audit». In her study period, she took a training program at the firm «Dornier GmbH», which is a multicorporate enterprise in Germany. Also, Elena Maley is fluent in German.
Having graduated from Polotsk State University, she continued her study and took a postgraduate day-release study program at Belarus State Economic University (Minsk).
In 2009 Elena Maley defended her PhD thesis in Economics.
Two years later, she became Associate Professor.
Since 2009 Elena Maley has worked as Associate Professor at the Department of Business Accounting and Audit, Logistics and Management. Since 2010 she has been working as Head at the Department of Business Accounting and Audit, Logistics and Management.
In 2013 she got a grant of the special fund of the President of the Republic of Belarus for young scientists.

Awards and honours:

Certificate of Merit, Polotsk State University, 2010
Certificate of Honour, Polotsk State University, 2010
«For patriotic youth upbringing» Badge, 2014
Certificate of Merit «For enduring honest teaching and preparation highly skilled specialists», The Ministry of Education of the Republic of Belarus, 2014
«For dedication», All-Ukrainian Association of Citizens «Country» («Kraina»), Ukraine, 2014
University special prize «Knowledge source», nomination «Head of the Year», Polotsk State University, 2014.

Training:

April 16, 2012 – April 28, 2012 – «New models of learning and teaching in higher education», Republican Institute of Higher Education.
June 10, 2014-June 15, 2014 – «Modern methods for study process organization in «Logistics», Berlin School of Economics and Law, Berlin, Germany.

Research interests

Courses taught

Publications

Publications

Elena Maley has published over 70 scientific works and teaching and me-thodological modules, including 2 monographs (one on them is co-authored), 4 teaching and methodological modules (co-authored), 15 methodology manuals (one on them is co-authored), 19 articles in scientific journals, 37 articles presented in republican and international scientific and practical conferences.

Monographs

Articles

3. Бухгалтерский учет продукции по системе «директ-костинг» / Е.Б. Эстрина // Вестник БГЭУ - № - С. 59-61

4. Выручка как элемент реализации / Е.Б. Малей // Финансы, учет, аудит. — 2005. — № 9. — С. 61—64.

5. Совершенствование бухгалтерского учета выручки от реализации продукции / Е.Б. Малей // Изв. Нац. акад. наук Беларуси. Сер. гуманитар. наук. — 2006. — № 5. — Ч. 1. — С. 88—91.

6. Выручка от реализации продукции. Проблемы признания в учете / Е.Б. Малей // Финансы, учет, аудит. — 2006. — № 7. — С. 33—37.

7. Организация аналитического учета реализации продукции / Е.Б. Малей // Финансы, учет, аудит. — 2006. — № 10. — С. 14—17.

8. Организация аналитического учета реализации продукции на предприятиях химической промышленности согласно принципу соответствия доходов и расходов / Е.Б. Малей // Финансы, учет, аудит. — 2007. — № 2. — С. 66—71.

9. Развитие методики учета выручки от реализации продукции / Е.Б. Малей // Вестн. Полоц. гос. ун-та. Сер. D. Экон. и юрид. науки. — 2007. — № 8. — С. 130—138.

10. Развитие методики учета возврата продукции, отгруженной покупателям / Е.Б. Малей // Вестн. Полоц. гос. ун-та. Сер. D. Экон. и юрид. науки. — 2008. — № 4. — С. 75—82.

11. Методологические проблемы учета реализации готовой продукции / Е.Б. Малей // Вестн. Полоц. гос. ун-та. Сер. D. Экон. и юрид. науки. — 2008. — № 10. — С. 70—77.

12. Развитие оценки и аналитического учета произведенной и реализованной продукции / Е.Б. Малей // Весн. Беларус. дзярж. экан. ун-та. — 2008. — № 6. — С. 60—68.

13. Учет выручки и финансовое состояние организации / Е.Б. Малей // Финансы, учет, аудит. — 2009. — № 2. — С. 29—32.

14. Расходы как элемент реализации / Е.Б. Малей // Финансы, учет, аудит. — 2005. — № 10. — С. 57—59.

15. Реализация и продажа: есть различия / Е.Б. Малей // Финансы, учет, аудит. — 2007. — № 1. — С. 68—70.

16. Методологические проблемы учета реализации готовой продукции / Е.Б. Малей // Вестн. Полоц. гос. ун-та. Сер. D. Экон. и юрид. науки. — 2012. — № 5. — С. 70—77.

17. Проблемы идентификации логистических издережек / Е.Б. Малей // Рынок транспортных услуг (проблемы повышения эффективности): междунар. сб. науч. тр. ; Вып. 5 / под ред. В. Г. Гизатуллиной ; М-во образования Респ. Беларусь, Белорус. гос. ун-т трансп. – Гомель : БелГУТ, 2012. –C. 56-61.

18. Экономическая сущность логистических издержек как объекта бухгалтерского учета / Е.Б. Малей // Apskaita, auditas, analiz? : mokslas inovacij? ir globalizacijos kontekste. Tarptautin?s mokslin?s konferencijos, vykusios Lietuvoje Vilniaus universitete, Ekonomikos fakultete 2012 m. kovo 29—30 d. Mokslo darbai (1—2 dalys). — Vilnius : Vilniaus universiteto leidykla, 2012. — P. 441—446

19. Практическое применение методов экономического обоснования аутсорсинга для организаций Республики Беларусь / Е.Б. Малей, О.В. Латышкевич // Вестн. Полоц. гос. ун-та. Сер. D. Экон. и юрид. науки. — 2014. — № 14. — С. 163—167.

20. Alena Malej Problems Of Definition Of Economic Essence Of Logistical Costs As Object Of Accounting L`Association 1901 "SEPIKE" - Poitiers, Osthofen, Los Angeles.- Ausgabe 7-31.12.2014- S.99-201

21. Развитие логистических центров в Республике Беларусь / Малей Е., Кондратьева А., Жукова А. // Логистика: проблемы и решения. Международный научно-практический журнал.- 2012. - № 3. - С. 56-63

22. Проблемы развития логистики в Республике Беларусь / Е. Малей, О. Латышкевич // Логистика: проблемы и решения. Международный научно-практический журнал.- 2012. - № 4. - С. 66-71.

23. Применение метода АВС (Activity Based Сosting) для планирования и учета логистических затрат / Е.Б. Малей, Т.В. Дедюля // Логистика: проблемы и решения. Международный научно-практический журнал. Харьков - 2013. - № 5. - С. 67-73.

Conferences

24. Maley, E.B. (2001). Improvement of revenue recognition principles for product sale. Paper presented in the Modern accounting and audit in economic globalization: Science and practice conference materials “World trends and national peculiarities of accounting and audit development: Methodology, sector research, staff training”, The Belarusian Trade and Economics University of Consumer Cooperatives, Gomel, 2001 (pp. 101-109).

25. Maley, E.B. (2005, October 26-27). Economic revenue concept for sales, service and support and its disclosure checklists improvement in business plan. Paper presented in the Social and economic policy of the Republic of Belarus in the open economy: Science and practice conference materials, Belarus State Economic University, Minsk, 2006 (pp. 402-404)

26. Maley, E.B. Economic costs concept as a sale element and costs procedure in business plan. Paper presented in the Social and economic policy of the Republic of Belarus in the open economy: Science and practice conference materials, Belarus State Economic University, Minsk, 2006 (pp. 404-406)

27. Maley, E.B. (2007, May 22-23). Product recall accounting: problems and improvement. Paper presented in the Problems of transition economy development: Innovation, stability, globalization: Science and practice materials. Belarus State Economic University, Minsk, 2007 (pp. 436-238)

28. Maley, E.B. (2007, November 16-31). Economic “sale” concept as an accounting object. Paper presented in the Knowledge and innovation: Science and practice conference materials, Sofia, 2007, Vol. 3 (pp. 20-22)

29. Maley, E.B. (2008, May 20). Analytic accounting development of flow production. Paper presented in the Economic growth of the Republic of Belarus: innovation, stability, globalization: Science and practice materials dedicated to 75 anniversary of Belarus State Economic University. Belarus State Economic University, Minsk, 2008, Vol. 2 (pp. 84-85)

30. Maley, E.B. (2008, June 2-6). Product valuation and the system of its flow and sale analytic accounting. Paper presented in the Social and economic systems management: Materials of XVII International science and practice conference, Minsk Innovation University, Minsk, 2008 (pp. 231-232)

31. Maley, E.B; Kazimirova, A.G (2010, February 17-25). Economic “gross margin” concept as an accounting object in book-keeping. Paper presented in the “The future of research – 2010”: Materials of VI science and practice conference, Sofia, 2010, Vol. 3 (pp. 84-88)

32. Maley, E.B. (2010, March 26). Methodological problems and ac-counting principles of product sales. Paper presented in the Accounting and audit systems development in Ukraine: Theory, methodology and organization. Materials of VIII international science and practice conference dedicated to the memory of Borodkin, O.S, Professor, honorary distinguished scientist, National Academy of Statistics, Accounting and Audit of State Statistics Service of Ukraine, Kiev, Ukraine, 2010 (pp. 16-17)

33. Galeev, Y; Maley, E.B (2010, April 28—29). Тhe economic essence of “investment’’ as the object of book-keeping. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, Issue 2. Part 1: Humanities, Social Sciences (pp. 115 — 118)

34. Kazimirova, A.G; Maley, E.B (2010, April 28—29). The different ways to define the category “Gross margin”. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, Issue 2. Part 1: Humanities, Social Sciences (pp. 123 — 126)

35. Kazimirova, A.G; Maley, E.B (2010). Book-keeping report im-provement as an information space element of management process. Paper pre-sented in the Students` scientific research work materials of the Republic of Belarus of 2009. Belarusian State University, Minsk, 2010 (pp. 379-380)

36. Maley, E.B; Kazimirova, A.G (2010, April 28—29). The problem of cash flow introduction in the report. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, 2010, Issue 2. Part 1: Humanities, Social Sciences (pp.137 — 140)

37. Malei, E.B (2010, April 29-30). Accounting recognition criteria for sales revenue. Paper presented in The actual problems of Economics and Law: Materials of II International science and practice conference, Baranovichi State University, Baranovichi, Belarus, 2010 (pp. 28-29)

38. Maley, E.B (2010). Consumer product recall as a special kind of business transaction and accounting object. Paper presented in the Finance, economic and social relationships strategy of development: Regional aspect: Materials of III Symposium, Ministry of Finance (Ukraine), Kharkov Institute of Finance of Ukrainian State University of Finance and International Trade, Kharkov, 2010 (p. 436)

39. Maley, E.B; Kazimirova, A.G (2011, April 27—28). Eхpediency of using the indirect method of drawing up of the cash flow statement by the domestic organizations. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, 2011, Issue 2. Part 1: Economics. Civil Engeneering (pp. 27-30)

40. Galeev, Y; Maley, E.B (2011, April 27—28). Classification of in-vestments as the object of account. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, 2011, Issue 2. Part 1: Economics. Civil Engeneering (pp. 23-27)

41. Socolik, A; Maley, E.B (2011, April 27—28). Тhe economic essence of the additional fund as an object of accounting. Paper presented in the Materials of junior research conference, Polotsk State University, Novopolotsk, 2011, Issue 2. Part 1: Economics. Civil Engeneering (pp. 79-84)

42. Maley, E.B (2011). Sales revenue: recognition and accounting me-thodology. Paper presented in the Accounting and audit improvement as a mechanism of information support for sustainable economic development: Materials of International science and practice conference, Part 2, Polotsk State University, Novopolotsk, 2011 (pp. 135-138)

43. Maley, E.B; Klimovich, T.B (2011, October 27-28). Logistics costs: definition. Paper presented in the Logistics competencies and training challenges in global competitiveness: Materials of IX Science and practice conference, Part 2, National Aviation University, Kiev, Ukraine, 2011 (pp. 13-18)

44. Maley, E.B (2012, April 19-20). To the question of logistics costs. Paper presented in the Logistics: Modern tendencies of development: Materials of XI International science and practice conference, Saint Petersburg State University of Engineering and Economics, Saint Petersburg, 2012 (pp. 211-214)

45. Maley, E.B (2012, October 25-26). Logistics system development in the Republic of Belarus. Paper presented in the Sustainable economy development: international and national aspects: Materials of International science and practice conference, Part 2, Polotsk State University, Novopolotsk, 2012 (pp. 159-163)

46. Maley, E.B (2012, October 25-26). Development of manufactured, shipped and sold products accounting. Paper presented in the Sustainable economy development: international and national aspects: Materials of International science and practice conference, Part 2, Polotsk State University, Novopolotsk, 2012 (pp. 143-146)

47. Socolik, A; Maley, E.B (2012, April 25—26). Тhe emissive revenues and expenses accounting in the operations with shares. Paper presented in the European and national dimension in research: Materials of junior research conference, Polotsk State University, Novopolotsk, , 2012, Issue 2. Part 2: Economics (pp. 32-34)

48. Klimovich, T.B, Maley, E.B (2012, April 25—26). Тhe Concept of logistical costs. Paper presented in the European and national dimension in research: Materials of junior research conference, Polotsk State University, Novopolotsk, 2012, Issue 2. Part 2: Economics (pp. 115-117)

49. Dediulia, T.B; Maley, E.B (2013). Development of logistics costs management theory and practice for industries. Paper presented in the Students` scientific research work materials of the Republic of Belarus, 2012.

50. Maley, E.B; Latyshkevich, O.V (2013, April 25). Finance logistics and management Interrelation. Paper presented in the Materials of International science and practice conference “Cost effective logistics”, Chelyabinsk, Russia, 2013 (pp. 170-177)

51. Latyshkevich, O.V; Maley, E.B (2013, April 24-25). Financial logistics as innovative component of a firm’s development. Paper presented in the Materials of V junior research conference “European and national dimension in research”, Part 2, Polotsk State University, Novopolotsk, 2013 (pp. 73-77)

52. Latyshkevich, O.V; Maley, E.B (2013, May 16-18). Finance logistics evolution. Paper presented in the Logistics – Eurasian bridge: Materials of VIII science and practice conference, Krasnoyarsk State Agrarian University, Krasnoyarsk, Russia, 2013 (pp. 138-143)

53. Maley, E.B (2012, November 23). To the question of logistics system development in the Republic of Belarus. Paper presented in the Actual problems of organizations towards industry management in the current economic conditions: Materials of International science and practice conference, National Academy of Internal Affairs, Kharkiv, Ukraine, 2012 (pp. 109-113)

54. Maley, E.B (2013, April 25-26). Logistics system perspectives of development in the Republic of Belarus. Paper presented in the Innovation Economy in the globalization period: Current tendencies and perspectives. Materials of International science and practice conference, International University “MITSO”, Minsk, 2013 (pp. 420-422)

55. Maley, E.B; Latyshkevich, O.V (2013, November 1-15). Finance logistics as logistics system innovative strategy. Paper presented in the Logistics systems and procedures in the current economic conditions: Materials of International science and practice virtual conference, National Library of Belarus, The Ministry of Education of the Republic of Belarus, Minsk, 2013 (pp. 104-109)

56. Latyshkevich, O.V; Maley, E.B (2014, May 15-16). Development of finance flows management strategy for logistics system. Paper presented in the Logistics – Eurasian bridge: Materials of VIII science and practice conference, Krasnoyarsk State Agrarian University, Krasnoyarsk, Russia, 2014 (pp. 334-340)

57. Latyshkevich, O.V; Maley, E.B (2014, April 22-23). Development of finance flows management strategy for logistics system. Paper presented in the Materials of VI junior research conference “European and national dimension in research”, Part 2, Polotsk State University, Novopolotsk, 2014 (pp. 128-131)

58. Liakhova, I; Maley, E.B (2014, April 22-23). Definitions of the terms "commercial logistics" and "trade logistics". Paper presented in the Materials of VI junior research conference “European and national dimension in research”, Part 2 Economics, Polotsk State University, Novopolotsk, 2014 (pp. 172-175)

59. Sasnovich, T; Maley, E. B (2014б April 22-23). Stages of the forestry cluster management. Paper presented in the Materials of VI junior research conference “European and national dimension in research”, Part 2, Polotsk State University, Novopolotsk, 2014 (pp. 176-179)

60. Trubovich, R; Maley, E. B (2014, April 22-23). The application of segment reporting in accounting practice of the Belarusian enterprises. Paper presented in the Materials of VI junior research conference “European and national dimension in research”, Part 2, Polotsk State University, Novopolotsk, 2014 (pp. 190-193)

More publications

61. Estrina, E.B (2001, October 30). Direct costing. Possibilities of existing in our country. New Economic Geography, No.82, 2001 (pp. 13-14)

62. Maley, E.B (2007). Product costs planning and calculation of customer supplied materials. Planning, cost and expenses accounting manual for beer and non-alcoholic beverages, finance results formation for manufacturing companies. “Informpress”, 2007 (pp. 123-126).

Teaching and methodological modules

1. Учебно-методический комплекс по дисциплине «Бухгалтерская отчетность» для студентов специальности 25 01 08 «Бухгалтерский учет, анализ и аудит» / А.Р. Лавриненко, Е.Б. Малей ; под общ. ред. Е.Б. Малей.: Новополоцк : ПГУ, 2006. –138 с.

2. Учебно-методический комплекс по дисциплине «Статистическая отчетность» для студентов специальности 25 01 08 «Бухгалтерский учет, анализ и аудит» » / Т.И. Мурачева, Е.Б. Малей – Новополоцк : ПГУ, 2006 –188 с.

3. Раздел VIII. Отчетность предприятий / Е.Б. Малей // Бухгалтерский учет. Часть III. Учебное пособие для студентов заочной формы обучения специальностиЭ.01.07 «Бухгалтерский учет, анализ и аудит» / М.М. Тихонова, И.И. Сапего, С.А. Апенченко Н.А. Ходикова – Новополоцк: ПГУ, 2000.

4. Методические указания и задания к курсовой работе по дисциплине «Калькулирование себестоимости продукции» для студентов специальности Э.01.07. / М.М. Тихонова, Е.Б. Малей – Новополоцк : ПГУ, 1998г. – 31с.

5. Малей, Е.Б. Методические указания и задания к выполнению контрольной работы по дисциплине «Бухгалтерская отчетность» для студентов заочного факультета специальности 1 – 25 01 08 «Бухгалтерский учет, анализ и аудит» – Новополоцк : ПГУ, 2007. – 44 с.

6. Методические указания к выполнению контрольной работы по дисциплине «Калькуляция себестоимости продукции» для студентов специальности 1 – 25 01 08 «Бухгалтерский учет, анализ и аудит» / Т.И. Мурачева, Е.Б. Малей – Новополоцк : ПГУ, 2007. – 44 с.

7. Методические указания и задания к выполнению контрольной работы по дисциплине «Бухгалтерский учет» для студентов заочной формы обучения специальности 1-25 01 08 «Бухгалтерский учет, анализ и аудит» / И.И. Сапего, Е.Б. Малей – Новополоцк : ПГУ, 2009. – 22 с.

8. «Бухгалтерская отчетность»: учеб. – метод. комплекс для студентов специальности 1-25 01 08 «Бухгалтерский учет, анализ и аудит» / А.Р. Лавриненко, Е.Б. Малей; под ред. Е.Б. Малей. – 2-е изд., перераб. и доп. – Новополоцк: ПГУ, 2009. – 152 с.

9. Дедюлина О.С. Экономика предприятий: учеб. – метод. комплекс для студентов радиотех. Факультета и факультета информ. технологий / О.С. Дедюлина, И.В. Краско; под ред. О.С. Дедюлиной. – Новополоцк: ПГУ, 2011. – 192 с.

10. Методические указания к выполнению курсовой работы по дисциплине «Экономика строительства» для студентов дневной и заочной форм обучения специальности 1-70 02 01 «Промышленное и гражданское строительство» / М.Ж. Банзекуливахо, Е.Б. Малей, В.Н. Стахейко. – Новополоцк: ПГУ, 2011.- 53 с.

11. Методические указания к выполнению экономической части дипломных проектов для студентов дневной и заочной форм обучения специальности 1-70 02 01 «Промышленное и гражданское строительство» / М.Ж. Банзекуливахо, Е.Б. Малей, В.Н. Стахейко. – Новополоцк: ПГУ, 2011.- 64 с.

12. Методические указания к курсовому и дипломному проектированию для студентов специальности 1-70 04 03 «Водоснабжение, водоотведение и охрана водных ресурсов» / М.Ж. Банзекуливахо, Е.Б. Малей. – Новополоцк: ПГУ, 2011.- 40 с.

13. Методические указания по написанию отчета по ознакомительной практике для студентов специальности 1-26 02 05 «Логистика» финансово-экономического факультета/ О.М. Качан, Е.Б. Малей – Новополоцк: ПГУ, 2012.- 25 с.

14. Методические указания по написанию отчета по организационно-экономической практике для студентов специальности 1-26 02 05 «Логистика» финансово-экономического факультета/ О.М. Качан, Е.Б. Малей – Новополоцк: ПГУ, 2012.- 22 с.

15. Методические указания к выполнению лабораторных работ по дисциплине «Ценообразование» для студентов специальности 1-26 02 05 «Логистика» финансово-экономического факультета/ О.С. Дедюлина, О.М. Качан, Е.Б. Малей, В.Н. Стахейко. – Новополоцк: ПГУ, 2012.- 62 с.

16. Методические указания к выполнению дипломных работ для студентов специальности 1-26 02 02 «Менеджмент»/ Е.Б. Малей, М.Ж. Банзекуливахо, О.М. Скуматова. - Новополоцк: ПГУ, 2013. – 79 с.

17. Методические указания по написанию отчета по преддипломной практике для студентов специальности 1-26 02 05 "Логистика"/ Е.Б. Малей, О.М. Качан, А.Г. Самойлова, М.Ж. Банзекуливахо. - Новополоцк: ПГУ, 2013. – 72 с.

18. Методические указания к выполнению дипломных работ для студентов специальности 1-26 02 05 «Логистика»/ Е.Б. Малей, М.Ж. Банзекуливахо, А.Г. Самойлова, О.М. Мещерякова, А.В. Мисник. - Новополоцк: ПГУ, 2014. – 120 с.