Zhigunova Olga, Teplyakov Artyom
Profit-using operations are a significant part of auditing. When analyzing financial results of enterprise operation the auditor has not only to check whether accounting is sound but also make his opinion on the quality of the result and its trends.
Measures to overcome a crisis in Russian enterprises imply mainly instruments of operative restructuring to minimize costs and solve current production and financial problems. This approach does not imply creating a comprehensive system of managing transformation processes. Meanwhile, the experience of developed countries shows that business restructuring is an efficient mechanism of raising enterprise value.
Timely managerial decision-making in order to attain goals such as optimal cost management, profit maximization, balance of financial resources raised and expenditures made, coordination of financial flows, should be basic in the concept of a comprehensive management of the financial results of enterprise operation.
On analyzing the interaction pattern of economic players in the framework of a factoring operation the author comes to the conclusion that this cooperation allows the supplier to adjust the payment plan of factoring funding to his company's specifics and receive the money on the day and in the amount he needs.
Balandina Taisia, Bychenko Yuri
The authors conditionally detach two types of organizational culture: (i) the classical (corporate, consulting, mixed) type inherent to Russian enterprises, and (ii) the partner (innovational) type with prevailing labour liberation and partner relationship between managers and their underlings. Improving the organizational culture begins with shifts in the collective awareness of people, transformation of collective habits and models of labour interaction between employees.
Failing integration of enterprise intra-firm planning patterns entails higher planning costs, weaker responsibility and lower planned decisions implementation level. Designing an integrated model to secure a linkage between strategy and tactics as well as coordinated operation of structural divisions turns out to be highly topical.
Bolotin Alexander, Chegis Andrei
Consistent implementation of the adaptive approach proposed by the authors helps to form efficiently managed enterprises. The method is meant to be used by high-skilled experts and is determined by developers' strategic perspective of the results gained in their professional activities.
EU countries have diverse mechanisms of stimulating innovations but their common characteristic is an active role of the state in its function of legislator and subject of economic activity, customer and buyer of new products, guarantor and insurer of pioneer R&D risks. Instruments used within this mechanism are useful for Russia as a country in the process of knowledge-based economy formation.
The proposed author's approach to the way to determine the content of a student's diploma project will allow to considerably improve the quality of manager training and make the higher educational institution confident that its graduate will be able to either found a small business or head a low-level management division in a middle-sized or big company.
Managers can get adequate and sufficient information about enterprise operation only in case methods of financial, tax as well as traditional and strategic accounting are applied in an all-embracing way. These types of accounting operations in their unity, intercourse and interaction lay the fundament of the accounting system of an organization.
The efficiency of designing and implementing regional policy (with program and target methods application) depends directly on whether the programs by name are programs in essence, i.e. on their actual place within the leverage of state regulation of development of territories
At the present stage of economic transformation the quest for efficient mechanisms and instruments of state policy to provide support and stimulate entrepreneurial and innovation activities of small businesses, raise the competitiveness of national producers and enhance their integration into world economy remains critical
Social programs as business projects, a competitive approach to social programs selection, cooperation of local administrations and financial services of corporations in forming the budgets of municipalities - all these issues integrated the list of topical tasks for companies. This evolving know-how is a most important innovation in modern Russian economy.
Over the post-war period the Japanese accounting system was lead by business orientation at big bank capital and consistency with the requirements of tax bodies. Due to globalization and international harmonization processes underway in the area the country started to actively revise the standards in force and create new ones aimed at approximating to US, EU and GAAP norms.
Обзор материалов «круглого стола» на тему «Система государственного управления экономическим развитием: органы управления, функции, способы управления», состоявшегося в Центре проблемного анализа и государственно-управленческого проектирования при Отделении общественных наук РАНReview of papers presented at the round-table discussion on 'The System of State Administration of Economic Development: Governing Bodies, Functions, Administration Methods' held at the Governance and Problem Analysis Center attached to the RAS Branch of Philosophy, Psychology, Sociology and Law.