№ 96(2), February, 2014
Public date: 28.02.2014
Archive of journal: Articles count 82, 161 kb
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Description
The article presents a mechanism of interaction of county authorities to assess the effectiveness of land use in agricultural organizations of the region
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ORGANIZATIONAL-ECONOMIC SUPPORT OF INNOVATION
Description
In the article we have analyzed the way of scientific and technical ideas creation to mass production. Particular attention is paid to the organization of commercialization of innovative projects using modern information technologies, especially Internet auctions. To adequately describe the actual processes, we have highlighted 13 stages in the development of the innovative project and put into consideration the diversity of its trajectories. We have also identified the need for specialized structures (innovation centers), providing organizational-economic support to innovative projects, especially in the organization of expert estimates, conducting market research, developing business plans
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MODELING OF A STRUCTURED PLAN OF ACCOUNTS IN PROCEDURES OF INSOLVENCY AND BANKRUPTCY
Description
The article details the problems of constructing a structured plan of accounts in bankruptcy and insolvency proceedings. The proposed model is based on two principal positions, first structured chart of accounts has its own dimension, and secondly, it is built on the principles of architectonics. Architectonics constructing structured chart of accounts allows you to integrate managerial, strategic, transactional accounting and making accounting transparent and efficient
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Description
This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds
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NOTIFICATION OF TRANSACTIONS AS AN INSTRUMENT OF TAX POLICY
Description
The article considers the procedure and peculiarities of formation and submission information about transactions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions
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THE RELIABILITY OF PRIMARY DATA AS A BASIS OF ACCOUNTING INFORMATION
Description
The article considers the procedure and peculiarities of formation and submission information about transac-tions between related parties for the purposes of tax control. The authors proposed a mechanism to take account of emerging objects and the characteristic of procedure and tax policy in submitting the report about the controlled transactions
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ECONOMIC ASSESSMENT OF INNOVATION IN THE RICE-GROWING OF THE KRASNODAR REGION
Description
This article provides an analysis of the current rice status and effectiveness of its innovative supplement in the Krasnodar region
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ECONOMIC STABILITY IN AGRICULTURAL ORGANIZATIONS OF KUBAN: STATE AND SECURITY ISSUES
Description
The article provides an analysis and assessment of the economic sustainability of agricultural organizations of the Krasnodar region
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DO WE ALWAYS NEED A SUPPLIER’S QUALITY CONTROL?
Description
The higher the level of quality achieved, the greater the control size - this is the paradox of the classical theory of statistical control. A possible way out is to move to the technical policy based on economic characteristics. Shifting control to the consumer may be economically profitable. We have considered two variants of technical policy - increasing lot size and replacing defective product units at the consumer
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CONCEPTUAL AND METHODOLOGICAL APPROACHES TO PREDICTION OF FOOD BALANCE SHEETS
Description
This article investigates the essence and structure of food balance sheets, their role in the assessment of the food security of the country, methodological aspects of forecasting of food balance sheets
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