№ 97(3), March, 2014
Public date: 31.03.2014
Archive of journal: Articles count 94, 205 kb
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HISTORICAL ASPECTS OF ACCOUNTING REPORTING OF ECONOMIC ENTITIES
Description
В данной статье раскрываются причины возникновения и этапы развития бухгалтерской отчетности хозяйствующих субъектов. Определены черты отчетности, соответствующие каждому этапу ее развития. Проанализированы качественные характеристики отчетности в историческом развитии
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Description
In this article, we have studied features of the taxation of profit of insurance companies, we have researched the dynamics financial and economic activity and system of the taxation of an insurance company of the Krasnodar region - Municipal Insurance Company of Krasnodar – Medicine Limited liability company. We have also proposed the directions and practical recommendations about optimization of the taxation of profit in a medical insurance company
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Description
Significant strategic deals, merges and absorptions of economic entities are revised in the article. The project’s potential model for evaluation of an economic entity’s potential and evaluation of an economic entity’s increment as an integration initiator resulted by a merger (an absorption)
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Description
The article is devoted to the system of remuneration and compensation of employees in Russian organizations in comparison with the current practice in countries using IFRS. Settlements with staff on pay are responsible and the most common type of settlements with individuals occupying a significant portion of working time accounts of any organization
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FEATURES OF FORMATION OF FINANCIAL RESOURCES OF AGRICULTURAL COMPANIES
Description
The article reveals the essence of the financial resources of agricultural organizations. We have also given the views of economists on this issue, as well as a classification of financing sources and composition of funding organizations and the basic principles of their formation on the example of agricultural organizations
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TRANSFER TO THE SIMPLIFIED TAXATION SYSTEM AS A WAY OF OPTIMIZATION TAXATION OF ECONOMIC ACTORS
Description
This article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base
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Description
The article deals with the formation of an innovative financial behavior of banks by applying the strategy of financial supermarket. The author developed a corresponding algorithm of assessing the effectiveness of the credit and financial institutions financial supermarket strategy in practice, and an assessment of the effectiveness of its implementation in banks
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THEORETICAL AND METHODOLOGICAL QUESTIONS OF FINANCIAL ANALYSIS
Description
Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons
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Description
The concept of research is the development of the existing approaches to the development of rapid methods of financial analysis and the creation of an improved algorithm based on the modeling of a new express courier model for assessing the financial condition and bankruptcy forecasting organizations of the agricultural sector, which allows a high degree of reliability to classify agricultural organizations with the level of financial state and identifies potential opportunities for economic insolvency of businesses
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Description
In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods
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