The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied. As the main trend of the study of internal financial control, the strengthening of the role of the system approach is called. The article examines the main domestic models of internal control (indicative, effective, risk-oriented) and provides a comparative analysis of international models of internal control (COSO, COBIT, Ternbull Rewiev Group, KonTraG). The article concluded that it is necessary to increase the effectiveness of the internal control system through a risk-based model. The analysis of approaches to understanding this concept allowed to form a theoretical basis for studying the issues of practical formation of the internal control system.
In Modigliani-Miller’s model recognize that the investor isn’t taxed. Besides, at a number of the assumptions it is declared that the structure of sources of financing of the estimated investment project, in particular, a ratio between own and loan capital doesn’t matter. If to include both of these aspects in the analysis, then there is a number of important and interesting problems which are discussed in this article.
Currently in the domestic economy, a significant role is played by bank lending, which provides commercial organizations with the means to expand and develop their business. Crediting is the basis of the bank’s activity, its main income item. Lending contributes to increasing the economic potential of organizations, accelerating the turnover of resources. Thus, lending to legal entities contributes to the economic growth of the whole country.
The Conditions of modern economy require systems of financial control are undeniable matching its dynamic development. Primarily, these requirements apply to the organization of audit in budget organizations. The purpose of this writing is to reveal some aspects of the audit in the budgetary institutions through the review of the existing legal framework and regulations, to form an effective system of accounting and control.
Gubaidullina E.A., Akhmetshina K.Z.
The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms. The result of the work done is the conclusion that in modern Russia the development of financial leasing operations hampered by many unresolved issues, such as legal, accounting and tax aspects of the financial lease.
Gladkova V.E., Abdyukova E.I., Sysoeva A.A.
In article the main problems in development of small and medium business in Russia are revealed and analysed. Authors have carried out the analysis of activity of the Russian enterprises. Features of crediting of the enterprises of small and medium business are described. 7he prospects of development of small and average business in Russia are considered.
The causes of occurrence of debts are reviewed, the classification of debts was given, conditions for the formation of overdue debt are reviewed, risk reduction methods of overdue debts were offered. The recommendations proposed in the article will allow organizations to plan and organize work with receivables and payables.
In article the main problems provoking emergence of crises in world economy are considered. The factors exerting impact on cyclic development and providing impossibility to avoid crises are systematized, historical prerequisites of emergence of crises are revealed. Examples of the solution of the studied problems in economies of other countries are reviewed, experience of their application in realities of national economy is investigated. Solutions of the studied problems and the structure of economy providing a critical development are offered.
Zhirova A.A., Maksimov D.A.
Demographic forecasts are a base of modern social policy. The future of the Russian Federation depends on the reproduction of the population. The author considers the expected number and life expectancy of the population of the country’s third largest region.
Barinov E.A., Lukashenko I.V.
The article discusses the activities of Russian and foreign mining companies in an unstable economic and political situations in the world.
Akhmetov L.A., Dzhurayev D.M., Zhuravlev D.A.
Problems and questions of development and improvement of entrepreneurship and enterprise structures in the country are considered in the article. It is defined that the main target results of their activity are need of carrying out and successful realization of longterm steady and reliable work, for satisfaction of social and economic requirements (inquiries) of people (consumers, the population) and society with simultaneous maximizing the got profit and realization achievement of scientific and technical progress. For improvement of financing of activity of businessmen and enterprise structures recommendations and offers on their available crediting by banks as a result of financial improvement and optimization of a banking system (the number of banks) of the country are analyzed and offered.
Solovtsova M.S., Popova E.A.
In the article considers the methods of to higher educational institutions teachers’ labor. Analyzed forms of incentives that improve the quality of teachers work. Conclusions are drawn about the need to match the motivational expectations of scientific and pedagogical workers to the methods of the higher educational institutions compensatory policy.
Shestun J.N., Ananchenkova P.I.
The article considers specific features of communication in the system of government. The authors concluded that the ability of public relations can be used to enhance the openness of state and municipal administration closer to the citizens’ interests. The closeness of controls, insufficient or ineffective interaction with the public leads to alienation of people from power, which can be a prerequisite of social upheaval.
Lebed'ko L.V., Kazimirova T.A.
Questions of innovative activity of the agricultural organizations are considered. The factors influencing the level of innovative development of the agricultural organizations of the region are defined. The directions of innovative development are defined.
Sanzharevsky I.I., Menshchikova V.I.
The analysis of a condition of local self-government in modern Russia from a position of institutional and social and economic problems is presented in article. On materials of the Tambov region institutional features of management of municipal units are investigated, problems in the sphere of regulation of powers of local government bodies are revealed and also problems of personnel potential and economic development of municipalities are opened. Questions of the integration of municipal unit in economy of the region and federal programs causing features of management of economic development of municipality are investigated.
In determining the structure of the sports industry, the description has links to connections of all sports subjects is increasingly being used, which can be considered as interagency cooperation. The article describes the key problems that be solved within the framework of interagency cooperation. The composition of collegial bodies is promising are concluded.
Today many enterprises face a number of issues in the process of their management. This is provoked by the fact that many enterprises need for their development any new implementation. These innovations can be implemented both in the production process and in the management process, and for the enterprise, this will be its innovation sphere. The development of the innovation sphere will allow to return the advanced capital more quickly and send it again to expand or improve the activity. Management in the innovation sphere is directed and evaluated according to the criteria of economic efficiency, therefore, it is important to give appropriate consideration to management decisions. This can not be done without a preliminary assessment of the innovative potential of the enterprise.
Zakirov R.Sh., Smirnova I.V.
Investment attractiveness is an important parameter for making decision about investing. The steel industry in spite of temporary difficulties, was always attractive for capital investment. The significance of metallurgy from the viewpoint of GDP formation was determined by the relevance of the research topic. It was revealed that many scientists use to evaluate the investment attractiveness of enterprises, the indicators characterizing the financial state and did not include in their models the growth prospects of companies. The article analyzes the value chain of M. Porter with a view to the formation on its basis of key factors of success (KFU) metallurgical enterprises, making it attractive to investors. Indicators have been defined that characterize the KFU. The authors propose a modified value chain for steel companies, which is based on the value chain by M. Porter. The analytical results confirmed the possibility of practical use «value chain» for making investment decisions.
The formulation, the economic-mathematical model and the numerical algorithm for solving the problem of dynamic optimization of the portfolio of financial assets of a non-institutional investor-agent of the Russian stock market are presented on a sequence of time intervals. It is proposed to expand the set of factors taken into account in the model at the expense of additional factors that characterize the institutional features of the stock market, including high volatility of financial assets and discreteness of traded lots of securities. The structure and element filling of the dynamic model and the static model of optimal management of the financial portfolio at the current time interval are described. An original numerical method for solving a discrete dynamic problem of large dimension is presented, based on a purposeful search of the basic solutions of the corresponding continuous problem and subsequent local optimization of its quasi-optimal solution.
Strengthening of a financial condition of the organizations is important for the economy development of Russia, however the number of bankrupt legal entities increases as in some branches, and regions of our country. Search of new financial instruments is necessary for financial improvement of the industrial enterprises, credit institutions.
Dyatlova A.F., Popova A.A.
In the article various approaches to definition of financial control, which recently plays a significant role in ensuring the efficient activity of bodies of internal Affairs of Russia. The article considers the system of financial control, proposed their own point of view on the content of financial control, as well the place of the departmental financial control and its relationship with the internal financial audit.
Dubrovina G.S., Andreeva Z.A.
The principles of standardization of accounting and financial reporting in the context of different States. Resulting shown the impossibility of using data reporting documentation for comparison and economic analysis of foreign business partners in modern conditions of globalization of the market economy. The ways of development of standardization of modern accounting and reporting, aimed at integrating into the world community, through international financial reporting standards (IFRS).
In this paper, the competence approach is considered as a tool to improve the efficiency of personnel management in an organization in the Russian energy holding. The author presents the results of the practical work carried out to introduce a competence approach at the enterprises of the Inter RAO Group in 2014-2016. To implement this task, the method of design decisions is used, when the program of changes includes the implementation of several consecutive projects. In support of the effectiveness of project solutions, the author presents the socio-economic results of the implementation of the program of changes.
An important direction of state social-economic policy to reduce unemployment is to support the development of self-employment and entrepreneurial activity of citizens, which includes, along with information and legal assistance, training in the basics of business and the payment of the subsidy when starting their own business. Bodies of state power of Krasnodar region and local authorities conducted a joint targeted work with the aim of creating favourable conditions for the development of self-employment in the Kuban.
Shamalova E.V., Glukchova M.I., Vaskaeva V.G.
The article presents the analysis of the main elements of corporate culture of foreign medical organizations, which for many years successfully working in the Russian market, the EU standards in the complex Russian reality. Investigated: mission, strategy and basic principles of corporate culture, core values, shared and declared the most reputable members of the organization. Assessed values of corporate culture by the method of G. Hofstede identified values, which are shared by the majority of the center staff. The proposed adjustment values, which will allow to reconcile the aspirations and goals of top management and employees of Junior and middle medical personnel.
Dorokhina E.Yu., Panteleev S.S.
In this article, a possible approach towards the research of industrial product-service system (IPSS) is discussed. This approach is based on three-level model. Upper level of IPSS is generated by motivation and the purpose of its existence. Middle level (level of production elements) forms technical support of IPSS. This level comprises product and service components, as well as integrated infrastructure. On the Lower level are technologies that are applied in the system. On the level of goals strategic goals, IPSS goals and qualitative goals are analyzed. On the level of production elements product manufacture is described by Munich model, that is comprised of three parts: functional model, action model and construction model. Similarly, provision of services is presented: functional and resource models and processes model. This article shows how IPSS contributes to perfection of applied technologies and implementation of new ones.
В статье рассмотрены актуальные на сегодняшний день теоретические вопросы внутреннего финансового контроля. С правовой и научной точек зрения раскрыта взаимосвязь между понятиями «экономическая безопасность организации» и «внутренний финансовый контроль». На основе исследования научной литературы, а также с помощью метода дедукции раскрыты такие категории, как контроль, финансовый контроль, определены виды государственного финансового контроля, рассмотрены точки зрения ученых о внутреннем финансовом контроле. На основе исследования статистических данных автор выделяет неоспоримую роль системы внутреннего контроля в выявлении экономических угроз и преступлений в организации. По результатам исследования автор сформулировал основные решения, применение которых приведет к наивысшему результату работы подразделений внутреннего финансового контроля.