№ 129(5), May, 2017
Public date: 31.05.2017
Archive of journal: Articles count 97, 240 kb
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POSSIBILITIES OF A UNIFORM ACCOUNTING SYSTEM TO ENSURE UNIFORMITY OF LAW ENFORCEMENT PRACTICE
DescriptionModern economic relations are filled with numerous contradictions that arise between business executives, including representatives of the administrative organs of the state machinery. In this context, relevant questions are uniformity of law enforcement practice and fundamental principles of a normative act in the field of Economics. The authors have studied the particular reasons for the emerging challenges of law enforcement practices and the implementation of measures of economic impact such as the availability of information about economic conditions in a specific economic environment, the use of so-called policy of double standards, when the actual circumstances of Commission of the facts of economic life caused by unwritten rules and traditions, but it creates the appearance of regulation. The proposed uniform accounting system will ensure the registration of economic events, the ability to use generalized information; it will streamline relations between all participants of the economy, including public institutions through the proposed organization of accounting and provision of information. The authors present the sequence of formation of primary accounting information, shows some of the attributes of accounting information that is used to assess the actual circumstances of economic relations
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Description
In the article, it is told about need of the correct and rational use of fixed assets with system of the organization of accounting in branch of a structure of power objects. Operational stages of fixed assets at an initial stage of construction are shown. The main questions and problems of rational use of fixed assets are investigated. Fixed assets in the course of production carry out a role of means of labor, which are used by the person as the conductor of his impact on objects of the labor for the purpose of their adaptation to satisfaction of the requirements. Fixed assets make a basis of material and technical resources of the organization, define her technological level, the range, quantity and quality of products, the performed works and the rendered services. Fixed assets via the economic mechanism of depreciation and costs of their repair participate in formation of prime cost of goods (works, services) and financial result of activity of the organization. The facts of economic life on leaving of fixed assets exert considerable impact on financial result as well. Therefore, for ensuring reliability of information, which is contained in accounting reports, the organizations have to keep account of the facts of economic life with fixed assets in strict accordance with normative documents
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THE INFLUENCE OF TRANSNATIONAL BANKS ON THE FINANCIAL SYSTEM OF RUSSIA
DescriptionThe relevance of the topic is related to the fact that TNBs have a decisive influence on the development of the global economy and the restructuring of international economic relations, significantly accelerating the processes of globalization. The presented article details the consequences of the arrival of foreign transnational banks in the banking system of Russia. The analysis of the number of credit organizations with the participation of non-residents was carried out. The structure of credit institutions with foreign investments in Russia by the share of non-residents in their authorized capital is examined. The rating of banks with 100% participation of non-residents on the size of the authorized capital was compiled. State measures for regulating the activities of foreign banks are examined in detail. The problems of the development of the Russian banking system are revealed and a set of measures for its development is proposed
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Description
The key specialization of production and combination of sub-sectors in rice-growing company directly affect the profitability level, production output per unit of a land area and labor productivity. The maximum efficiency of production resources use can be achieved only under the optimal ratio of production directions. In the article there were described the stages of development of economic-mathematical models allowing use to determine the main parameters of agricultural production development and the example of its application for the rice-growing enterprise FSUE RPP “Krasnoarmeysky” (the Krasnodar region). The designing of economic-mathematical model allowed us to solve the problem of calculation of technicaleconomic indexes by real parameters of the farm and work out the offers of its further development to increase the effectiveness of production and realization of plant produce. The source of designing of economic-mathematical model became a yearly report of the rice-growing farm “Krasnoarmeysky” in which all types of limitations are not taken into account. Under the designing of economic-mathematical model, we showed some offers, which became the basis of the analysis of the existing condition of a plant-growing trend of the enterprise. There were offered the ways of development of rice-growing farm “Krasnoarmeysky” which are based on conclusions obtained in the result of the analysis of realization of plant-growing produce, based on the use of the offered method of economicanalytical modeling
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ANALYSIS OF THE CAPABILITY OF CURRENT ASSETS IN THE AGRARIAN AND BAKERY SPHERES OF THE ECONOMY
DescriptionIn the article we consider the methodological framework for the analysis of asset turnover; critical assessment of individual provisions of the traditional methods of analysis of capital turnover; a method to eliminate the influence of the price factor and the composition of current assets by results of approbation of an improved method for analyzing the turnover of circulating assets and own capital of business entities. The basis of the theory of capital turnover is the classic formula of the reproduction of capital by K.Marx, suggesting the increase of goods, money and money capital at the last stage of treatment, and improving the efficiency of the rational organization of the use, the rational level of concentration. The higher the speed of capital turnover, the more efficient its use is. The peculiarity of the process of the turnover of inventories, working capital is its dependence on specialization of business entities, defining the structure of fixed and current assets, ratio of reserves, participating and not participating in circulation during the reporting year. However, the traditional method of analysis of asset turnover, inventory does not distinguish between reserves for participating and non-participating in circulation during the reporting year, which precludes an accurate assessment of the process of circulation of assets to make the best management decision for their formation, to determine an objective rating of the business entity in its credit scoring. With regard to the method of analysis of asset turnover, inventory use of non-participating stocks in circulation during the reporting year, overstates the average annual total assets, inventory is the baseline for calculating the number of revolutions; inflated the average book value of assets, inventory, reduces the number of revolutions per year overstates the duration of one rotation of assets, stock, increases the capacity revenue (annual turnover) and, therefore, overestimates the need for assets, inventories, leading to inaccurate assessment of the release (raising) of assets stocks
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HUMAN MARKETING AS AN EFFECTIVE INSTRUMENT OF INTERACTION OF INTERNAL AND EXTERNAL MARKETS OF LABOR
DescriptionThe issues of functioning of domestic and foreign labor markets are considered in the article. There were determined the main problems that accompany the functioning of these markets. There was given the characteristic of the term "labor force". There were presented the main directions and stages of work of recruitment agencies that are intermediaries between an employer and an applicant. There were substantiated the main directions and types of personnel policy of an organization. There was conducted the comparison of the types of personnel policy of an organization: passive, reactive, preventive, active. There were characterized the technologies of personnel marketing, which are based on the functions of personnel planning, employee engagement, selection and screening of candidates. There were identified the key functions of personnel marketing. The personnel marketing on an enterprise allows us to conduct the target intelligent selection of personnel for vacant positions, it allows to provide for needs of an enterprise in employees of specific categories, gives the possibility to influence the compensation and effectiveness of labor potential of an enterprise. There was based the reasonability of personnel marketing technologies application as an effective instrument of interaction of domestic and foreign labor market. The application of personnel marketing technologies supplies the effective personnel policy of a company that will allow providing the effective maintenance of labor potential of a company
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Description
In the article the bank regulator of the country - the Federal Reserve System (FRS) is considered. The influence of monetary policy of FRS on the international financial markets, including the stock, currency and commodity markets is estimated. For the analysis of data, the statistics indicators characterizing dynamics of driving of major financial instruments and the markets since 2007 and finishing with the beginning of 2017 are used. As comparison, the analysis of dynamics of interest rates of the Federal Reserve of the USA and the S&P500 market index was used. The Influence of FRS on the American and German bonds is defined. On this basis, the conclusion is drawn that securities have high correlation, but the other Central banks take part in it. The forward reaction of monetary policy of the other bank regulators on decisions of FRS after crisis of 2008-2009 was revealed. The research of the influence of monetary policy of FRS on the market of petroleum crude, which suffered, first of all, because of the increase in interest rates of the bank regulator of the USA is conducted. The authors of the article have studied the reason of this process caused by interrelation of the commodity markets and monetary policy of FRS. In conclusion, key trends of the world financial platforms because of change of monetary policy of FRS and possible consequences for actual and financial sectors of the world economy were allocated
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Description
Despite a voluntary nature of creation of the financial reporting by the Russian organizations according to international accounting standards, the Federal law No. 208-FZ "About consolidated financial statements" which establishes general requirements to creation, representation and disclosure of consolidated financial statements by the legal entity created in accordance with the legislation of the Russian Federation was issued on July 27, 2010. The law carries to a number of such organizations: 1) credit institutions; 2) insurance companies (except for the medical insurance companies performing activities only in the sphere of compulsory medical insurance); 3) non-state pension funds; 4) managing companies of investment funds, mutual investment funds and non-state pension funds; 5) clearing organizations; 6) the federal state unitary enterprises which list affirms the Government of the Russian Federation. Thus, the Russian organizations constituting the consolidated statements have to do it strictly according to IFRS, starting with the reporting of 2012. Preparation of the reporting under IFRS in the companies requires fixed tracking of innovations in standards, permissions of matters of argument and treatments by separate provisions, increase in speed of data collection and processing for improvement of quality of the reporting and terms of its closing. For this reason, there is a need for involvement of specialists in creation of the Russian reporting according to IFRS. This profession is demanded first of all in the foreign organizations whose Russian divisions are obliged to report on a regular basis to head offices. However, recently in Russian companies which are trying to come to foreign markets or interested in foreign investments these specialists are also required
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IMPROVING THE EFFICIENCY OF MANAGEMENT OF INNOVATIVE ACTIVITY OF ENTERPRISES
DescriptionMethods and models for assessing the effectiveness of management of innovative activities of enterprises allow to calculate its indicators for each individual innovation project that can potentially be included in the developed version of the plan, and for a version of the plan (program) of innovation development in general. In the existing practice, this problem is usually solved means of an assessment of the socioeconomic efficiency of their implementation. The objects of this assessment are commercial and budgetary efficiency. The output data of the specified process is: the payback period of investments (the period of their return) and the profitability index (return on investment) - when calculating commercial efficiency; the net discounted income of the state (budgetary effect), the profitability index and the period of return of budget funds - when determining budgetary efficiency. Within existing practice of assessing the effectiveness of the implementation of innovative plans and programs, enterprises usually only determine the financial results of the implementation, without linking them with the planned specific results of scientific and innovation activities. This practice is a consequence of the long dominance of the so-called "monetary" approach to solving this problem. Of course, it is important for the enterprise to reduce the costs of implementing the innovation project, and to increase the return on assets. However, it is also important for the enterprise to ensure that its innovative activity provides the maximum saving of not only production resources, but also labor resources (labor productivity) and material resources (material-output). It allows the enterprise to increase the efficiency of its innovation activities and ensure the achievement of the planned target indicators and indicators of its development program. In order to solve this problem, the main elements of innovative activities of enterprises and the trends of their development in modern conditions are identified in the article. A systematic analysis of this activity is carried out. The organizationaleconomic mechanism of innovative activity of enterprises is formalized, structured and investigated. The theoretical bases of the organizational and economic mechanism of innovative planning are considered. The economic-mathematical tools for adjusting short-term plans and a long-term program for the innovative development of enterprises are proposed
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RISKS AND PRIORITIES OF THE STRATEGY OF DEVELOPMENT OF THE NATIONAL SPACE-ROCKET INDUSTRY
DescriptionBased on risk analysis and consequences of the accidents which have happened to the space equipment from the moment of the beginning of an active phase of space activity, the authors have come to a conclusion that initial stages of life cycle of the project, namely start and a conclusion to an orbit of artificial Earth satellites are subject to the greatest risks. Further functioning of the spacecraft in an orbit is accompanied by much smaller risks, and the least risky are works on service of land infrastructure, processing and information transfer to consumers. Methods of economic protection, which provide acceptance or transfer for a certain payment of risks are not always acceptable for an initial stage of the space project – start and removal into a satellite orbit. Authors suggest evading whenever possible from similar risks for what it is necessary to reduce starts for the benefit of foreign customers. The research of structure of the world space market has shown that such kinds of activity as production of land space infrastructure and rendering services of satellite communication and broadcasting are the most demanded. The market of starting services is gradually reduced in connection with miniaturization of the equipment of satellites and high specific risks of start. The policy of Roskosmos is focused generally on preservation of leadership in starting services which differ in high risks, to the detriment of creation of own satellite group capable to render a wide range of space services to foreign partners. Change of reference points of the strategy of development of the domestic spacerocket industry towards highly profitable and least risky types of space activity is offered