08.00.00 Economic sciences
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ANALYSIS OF FOOD PRODUCTS CONSUMPTION LEVEL
DescriptionThe article is devoted to the question of analysis of food consumption. The consumption structure of main types of agricultural products has been examined. Issues of food needs saturation have been examined as well
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CREDIT RISKS, ARISING FROM THE FINANCING OF SMALL AND MEDIUM-SIZED BUSINESSES BY COMMERCIAL BANKS
DescriptionThe article discusses types of credit risk arising from the financing of small and medium-sized businesses by commercial banks; we have also conducted its evaluation and the identification of opportunities of minimization
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Description
The authors’ classification of expenses and elements in system of controlling and management accounting is presented in the article
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ANALYSIS OF THE FINANCIAL STATEMENTS AND TAX AND IDENTIFICATION OF THEIR RELATIONSHIP
DescriptionThis article explores the concept and the essence of accounting and taxation, as well as their relationship. We have considered such important aspects as AR 18/02 “Accounting for corporate income tax” in the form of accounting (financial) and tax reporting
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TRENDS AND FUNCTIONING OF THE REGIONAL INNOVATION SYSTEM
DescriptionThe article considers the issues of functioning of a regional innovation system. It also gives an estimation of trends and peculiarities of functioning of the regional innovation system. We have analyzed the innovation activity of organizations by Federal districts of the Russian Federation. We have identified specific problems and reasonable prospects of development of innovative activity in Russian regions. The factors of regional development in the interests of effective functioning of a regional innovation system are given in this article
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DOCUMENTING AS A MANDATORY FEATURE OF COSTS IN ORDER TO CALCULATE THE TAX ON PROFIT OF ORGANIZATIONS
DescriptionIn the article we have shown the questions of substantiation of expenses of a taxpayer for tax on profit of organizations. The authors studied the established characteristics of consumption, the application of analogy of law and of the law when considering the questions about the rationale for the tax benefits, studied and proposed techniques to ensure proper documentation of the facts of economic life
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Description
The article presents the author's model of organization of controlling personnel costs
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CONTROLLING OF INVENTORIES AND FINISHED PRODUCTS
DescriptionThe article presents the author's scheme of implementation of the tools of controlling of inventory and finished products
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THE FORMATION OF RUBLE AS AN INTERNATIONAL CURRENCY
DescriptionThe article discusses the possibility of formation of ruble as free currency, in terms of the key factors determining the international status of the national currency
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TAX RISKS AND WAYS TO REDUCE THEM AT THE CONTRACT CONCLUSION
DescriptionRelevance of the article has been proved by the fact that assessment of tax risks of writing contracts is one of the important tools of tax planning. Its result is the creation of a rational scheme structure contracts with all the specifications and requirements for ensuring transparency and manageability. It also makes it possible for the highest possible tax avoidance through the use of legitimate schemes provided by the legislation