Emelyanov Igor Alekseevich, Korovin Alexander Vasilyevich
The article deals with issues related to analytical support of financial resources’ management at small enterprises while making choice of innovative strategy and the object of taxation. The authors offer the methods of financial and economic resources’ sufficiency estimation used to encourage efficient innovative development; also they investigate problems of quantitative estimations of the tax burden for enterprises under the simplified tax regime.
Shamov Ahmed Abakarovich
Development of the mechanism of management in his two versions is shown in this article: hard-management and soft-management. Article consists of two parts. In the first the hard-management mechanism, in the second - soft is described. Characteristics and the principles of the main schools and theories of management are given, beginning from the mechanism of scientific management of F. Taylor and finishing the mechanism of limited rationalism of the Nobel laureate G. Simon.
Vakhrushina M.A., Morochko J.A.
Importance. The Post-Soviet M&A market is indeed young, being formed only after the USSR crash. The hostile way of M&A transactions is deemed to be a key speed limiter for transactions themselves. The growing interest towards M&A occurred mainly due to oversized market players number, e.g. due to low capacity for a single legal entity to develop and expand intensively. Thus the transactions were mostly done in order to lower the competition level, often not taking into account any professional financial skepticism at all. Objectives Identification of practical techniques for the purpose of management information system tools development (related to operational control transfer). Methods Indentification of methods and instruments applied within the post-Soviet economical environment in order to perform management accounting and information support during the M&A process. The search and identification of optimal process based on authors’ experience. Results The article comprises of an analysis of approaches of post M&A integration management information system. The management information system for operational control transfer is formed and suggested. Conclusion and relevance Management accounting for M&A, operational control transfer and post-M&A process should be based on as-is business process model as of date of operational control transfer, subject to further adjustments ad hoc. Multi-threading of business tasks performed within the M&A transaction process: agreed and validated Sell-and-Purchase agreement, operational control transfer preparation, check for the creditworthiness and due diligence of the Seller. The robustness of the transaction team.
Gogiy K.A., Lakrba L.R., Gasparyan M.Y.
The article considers the main historical stages and problems of the development of accounting and reporting in the Republic of Abkhazia. The development of accounting and reporting is continuously connected with the formation of economic relations in society, playing the most important role in the economy of the country.
Nikolaeva Olga Evgenyevna, Litvinova Irina Sergeevna
This article raised questions about the need to allocate a new object in accounting - the cost of Internet technologies. The author offers a definition for a new accounting category «Internet technology». The submissions of the author about the Internet technologies are based on the laws of the development of theory of inventive problems by G.S. Altshuller.
Necheuhina Nadezhda Semenovna, Mustafina Olga Valerevna
This article analyzes the nature of the financial revenue and expenditure management, highlighted theoretical features and practical aspects of applying the accounting and analytical support for business entities retailers.