Путеводитель предпринимателя

Accounting procedures: a different view of the organization’s methodology

Fedotovskaya E. Yu.

The article presents an author’s view on the problem of creating an accounting service of an enterprise based on the main philosophical categories.

Analysis of the company’s logistics system

Babich O.V., Mityushenko L.S., Selezneva D.I.

World tendencies of global economic development testify to the development of the producer market, as a result of which development of logistics and logistics systems takes place. In the article the main stages of the analysis of the logistics system of a food industry enterprise are considered, the relative indicators of the logistic system analysis are presented.

Coase-Stiglera’s theorem (economic theory of the property rights)

Repin S.S.

Coase-Stiglera’s theorem is important for development of the economic theory until the property rights are accurately reflected in transactions, it leads to decrease in efficiency of a market mechanism and to collision of intereks of various groups of economic subjects.

Comarative analysis of the development of small enterpreneurship in the European Union and Russia

Sultanova L.F.

In the article there presented the ananlysis and there opened out main problems of the development of small enterpreneurship in the European Union and Russia, as well as there considered instruments applied by the government for the development of small business and the assessment of regulatory impact of legal acts. According to the results of the research there systematized the problems ofSME-test realization in Russia and there suggested some recommendations.

Combating money laundering by preventing doubtful operations on withdrawal of cash

Krestovskii I.A.

In the Annex 1 Provisions of the Bank of Russia dated 02.03.2012 № 375-P presents a number of dubious operations. However, the greatest interest is section 14, «evidence on the possible implementation of the legalization (laundering) of the incomes received by a criminal way, at carrying out operations with monetary funds in the form ofcash and transfers of funds». The ultimate goal of money laundering is the withdrawal of capital in the form of cash or transfer offunds to Tax haven. It is about illegal receipt of cash will be discussed in this article or, as it is now called Anti-Money Laundering experts, about «cashing in».

Consolidated taxation: an economic-legal support

Rastegaeva F.S., Shashkova T.N.

In this article, the authors examine the theoretical and practical aspects of consolidated taxation, while both legal and economic approaches are considered in determining the role of reforming tax legislation with a view to implementing tax incentives that support entrepreneurial activities and measures aimed at increasing the revenues of the Russian budget system. Also, it is objectively confirmed that the application of the tax consolidation institute, despite the small number of consolidated groups created, the total amount of the income tax paid by them constitutes a significant part of the total income from the profit tax, affecting the financial security of all regions of the country.

Development of the evaluation function of internal audit

Timofeeva N.V.

The article defines and describes the stages of the transformation of its functions in the evaluation of internal audit, based on a retrospective evaluation of the development of the stages and methodology of internal audit in the credit organizations. The article describes the relationship between the targets of internal audit, functions and its methodology.

Development of the favorable enterprise environment in Russian Federation

Kasyanov A.V.

Institute of business can successfully operate and develop only if the existence of the state of a number of conditions, providing a total supportive environment for the development of civilized entrepreneurship, in other words, under the condition of formation of the business environment. In the context ofarticle the business environment we understand the situation in the state, an enabling legal, political, socio-economic situation that provides citizens with the legal capacity of economic freedom for entrepreneurial activity aimed at meeting the needs of market participants.

Directions of state regulation of the tax system in modern conditions

Gladkova V.E., Sokolov I.S.

This article discusses some directions of state regulation of the tax system in modern conditions that would allow the state to exercise control over the receipt of regular payments from legal and physical persons in the amount provided by law and in a timely manner.

Ecuador in the global instability

Bonilla K.M., Lazanyuk I.V., Regalado D.C.

The article is devoted to the study of state measures taken in the context of global instability in the Republic ofEcuador in order to confront historical problems and the consequences of the global crisis. Based on the analysis of macroeconomic indicators, was demonstrated the extent of the country’s involvement in the global financial crisis. The article analyzes the main directions and results of government measures, the main purpose of which is to change the production matrix to achieve a high level ofquality of life for the population. The results of the study confirm the legitimacy of the efforts of the Government ofEcuador to stabilize all sectors of the economy through planning. In addition, the results of the study indicate the need for taking certain measures to eliminate risks and instability in the consequences of exogenous and endogenous factors.

Educational support social entrepreneurship

Petrova M.A.

In modern world, the educational support of social entrepreneurship is one of the most widely discussed topics. The development of social entrepreneurship in Russia today is becoming increasingly important and popular, being a special kind ofsocially oriented economic activities. Through educational support and wide media coverage of social entrepreneurship and specific social projects can involve a large number of people together who can make real breakthroughs and to contribute to the reform areas of public life.

E-Learning in vocational education: open content and platforms network in the Ru-internet

Aksyonova E.I.

One of the innovative technologies of formation of professional competence of students are the technology ofdistance learning. In the Russian Internet space, there are also resources that contribute to the formation ofGeneral cultural and professional competences. All courses and modules are available in Russian. The article discusses open content and the platform of the Internet available to Russian students and listeners.

Evaluation of the effectiveness of staff in government public institutions

Zhukov A.L.

The article reveals the idea of assessing the effectiveness of staff in public institutions and affects aspects of the methodology for assessing customer satisfaction with the work of these organizations. The article deals with the concepts of state organizations, the effectiveness of the work of state organizations, the evaluation of the effectiveness of the work of personnel.

Import substitution as a factor of stabilization of the Russian budget system

Dolina O.N.

The effect of economic and trade sanctions on the development of import substitution and state of the budget system in Russia. Examples of investment projects aimed at implementing the policy of import substitution.

Information support of the system of internal control of the credit institution

Masterova S.A.

The system of internal control in credit institutions is based on information interactions. In this article an attempt is made to introduce a system of internal control through a system of coordinates, in the unity of the three types of information: reactive, resource and background.

Investments in human capital as driver of economic growth

Goncharov P.P.

It is obvious that the raw material nature of Russia’s economy is not able to ensure the country ’s sustainable economic development in the 21st century. Thus, the issue of searching for new points of growth of the national economy, not related to the export of natural resources, becomes topical. An analysis of elements of national wealth shows that investment in human capital can become one of such growth points. Thus, researchers are faced with the task ofdetermining the role and place of human capital in the national wealth of the country, as well as its correlation with other types of capital.

Joint ownership as a factor in the development of domestic entrepreneurship

Balabanov V.S., Chernopyatov A.M.

This article investigates joint-stock form of ownership and its impact on the development of entrepreneurial activities, innovation activity, human resources. Joint-stock form of ownership in spite of the long-term use in practice, not only exhausted, but still not fully disclosed.

Main directions of the Euroasian integration

Kamchybekov T.K., Azhekbarov A.K.

In this article it is described the main directions of the Euroasian integration at the former Soviet Union.

Marketing in the XXI century

Balabanova A.V.

Article is devoted to the main trends and the phenomena in the field of marketing of the 21st century.

Models of strategic planning of production and investment activities of the vertically integrated holding

Shabalina U.M.

The article considers actual aspects of planning and organization of production and investment activities of a vertically integrated holding, in the organizational structure of which separate business units, connected by common production and technological chains, that in conditions of partial decentralization of production activities of the units implies the need to take into account the coherence of investment programs of «adjacent» structural business unit. The author proposes the formulation of the problem and mathematical models for the selection of optimal options for production and investment programs of the holding's divisions, in which for the first time an original constraint is used for a wide class of discrete optimization problems correctly describing the condition of consistency of solutions for sectoral problems.

Problems and prospects of financing diversified development of single-industry towns on the example of the city Naberezhnye Chelny

Kovrizhnykh O.E., Safin I.K.

The article considers the basic problems of development of economy of Naberezhnye Chelny, defines the main directions of development of the city and offers an effective source oflong-term financing through the establishment of new financial institutions.

Problems of depreciation and accounting depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic

Chernish V.N.

The article discusses the relationship between the concepts ofdepreciation and amortization of fixed assets. A comparative analysis of the procedure for the depreciation in budgetary institutions and accounting ofdepreciation in commercial organizations. A method is proposed and substantiated the practical relevance of depreciation of fixed assets in budgetary institutions of the Pridnestrovian Moldavian Republic.

Remote training in regional educational space in the process of preparing students of different areas and specialties

Tonkonog V.V., Ananchenkova P.I.

The use of distance learning technologies in educational process at various higher learning institutions in the course of Bachelor’s and Master’s degree training, given the transition to new educational standards, is an important task for Russian higher learning institutions. The article presents results of research conducted among students in the following areas: «Tourism», «Social Work» and «Ship Navigation» specialization.

Restructuring in the conditions of the developed and developing economies

Zakrevskaya E.A., Ivanova E.A., Klimashina V.V.

In this paper, restructuring is considered as an optimization process of the functioning of the enterprise. This method, taking into account the level of economic development of the country, is aimed for increasing the efficiency of activities and the competitiveness of organizations. The domestic and foreign experiences of restructuring companies were analyzed. The prerequisites and stages of the restructuring process were identified, forecasts and recommendations were given.

Skills and competences of sports crisis managers

Askarov A.D.

In article the analysis of now a days sports economics situation in Russia and main instruments of crisis management in sports.

State regional policy as an object of scientific research. The importance of regional policy for the Russian Federation

Kartasheva M.A.

The author touches upon current and important topic for today's science. The article examines regional policy from the point of view of the subject of scientific work is proved by its novelty and significance. Detailed analysis: public policy, regional policy, proved their relevance to modern science and research. This work defines the importance of a true regional policy for the management of the state. The author makes an overview of the problems of regional development in Russia, their preconditions and consequences. Examples of positive experience of implementation of cluster policy.

Strategic changes - a key factor of activity of the modern economic organization

Dmitriyenko R.D.

The comparative analysis of teoretiko-methodological approaches to management of strategic changes is provided in article and their role in activity of the modern organizations is shown.

The development of youth entrepreneurship in Krasnodar region

Martirosyan O.A.

Currently, there is an increased interest of youth to entrepreneurship, as a strategy of self-development, along with the growing desire ofyoung people in the constituent entities of the Russian Federation to participate in programs and projects that provide the opportunity to enhance entrepreneurial skills and start their own business. Krasnodar Krai plays the role of the leader in the number of subjects of small and average business, however, there are a number of problems in the development of youth entrepreneurship in the region

The formation mechanism of interaction between managerial and financial accounting

Gladkova V.E.

In the article the modern approach to questions of interrelation and interdependence of the financial (accounting) and managerial accounting, formation of their interaction.

The prudential supervision of Islamic banks as hedging instrument from the economical crisis

Babenkova S.Yu.

The issues of prudential supervision ofIslamic financial institutes, including work of Islamic audit and Sharia Supervisory Board, are considered in the article. Besides, the main principles ofIslamic audit and its problems are given in the article. Conceptual issues of work ofSharia Supervisory Board used in supervisory practice are also analyzed here.

The state and the ways of scientific and applied risk-diagnostic’s base’s development

Medvedeva A.M., Palbin A.V.

In the article the analysis of risk-diagnosis’s methods the most widely represented in the scientific and applied materials for risk management is performed. Additionally the recommendations for building the most complete and appropriate list of entrepreneurial company’s risks are made.

The state of the human capital of Russia under the present conditions

Almukhametova A.R.

In modern conditions, to increase the growth ofbasic economic indicators, it is necessary to use and rationally use all available resources and resources, including human resources. The purpose of this article is to study the state of the use of human capital in the country.

To a question of purpose of the organization affairs nomenclature

Vdovina I.V.

The article gives a definition of the nomenclature of the Affairs, discusses the formation of the documents in the case in accordance with the established rules for an organization that ensures the preservation of the documents, their quick search, preparation of cases for transfer to archiving further in the Organization and is essential for the solution of various management problems.

О ВНЕДРЕНИИ ПРИНЦИПА «ЕДИНОГО ОКНА» В СФЕРЕ ВНЕШНЕЙ ТОРГОВЛИ» В КЫРГЫЗСКОЙ РЕСПУБЛИКЕ

АЖЕКБАРОВ К.А., КОЖОШЕВ А.О.

В данной статье рассматриваются основные принципы «единого окна» в сфере внешней торговли.