English
РусскийMironova Olga Alekseevna,
Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: o-mironova@mail.ru
Rastamhanova Lyubov Nikolaevna,
Doctor of economic Sciences,
Head of the Consulting Group "RASTAM"
Doctor of Business Administration, MBA,
Corresponding Member of RAE
Russia, Tyumen
E-mail: rln@rastam.ru
DETECTION AND PREVENTION OF FRAUD AND CORRUPTION RISKS IN STATE AUTHORITY BODIES.
COMPREHENSIVE PROTECTION OF BUSINESS AND ENTERPRISE DEVELOPMENT
April 24, 2018 in the city of Tyumen was held the II-nd International Scientific and Practical Conference, organized by the Chamber of Commerce and Industry of the Tyumen region and the Audit and Consulting Group "RASTAM", dedicated to the problem of fraud prevention and corruption risks, the protection of public authorities and businesses from them. During the conference were considered topical issues, regulatory and legal bases and program directions of anti-corruption activity, as well as corruption risks, facts of fraud detection and prevention.
Key words: corruption risks, fraud, counteraction to corruption, prevention.
Piskunov Vladimir Alexandrovich,
Doctor of Economic Sciences, Professor,
Head of the Department of Accounting, Analysis and Audit
Samara State University of Economics.
Russia, Samara
E-mail: svb@sseu.ru
MODERNIZATION OF ACCOUNTING-CONTROL AND ANALYTICAL PROCESSES IN CONDITIONS OF THE DIGITAL ECONOMY
On April 25-26, 2018 in Samara on the basis of the Samara State Economic University the All-Russian was held scientific and practical conference devoted to the problem of development of accounting, analysis and audit and training of personnel in the conditions of the digital economy. During the conference were considered topical problems of digitalization, convergence of scientific and practical areas of accounting, analysis and control with new information technologies.
Key words: digital economy, harmonization of accounting, analysis and audit, internal control, strategic controlling, economic security, personnel training.
Avdeev Yuri Mikhailovich,
Candidate of Agricultural Sciences,
Associate Professor, Vologda state University
Russia, Vologda
E-mail: avdeevyur@yandex.ru
Mokretsov Yuriy Vladimirovich,
Candidate of Economic Sciences,
Senior lecturer,
Vologda Institute of law and Economics of the Federal penal service of Russia
Russia, Vologda
E-mail: warog@mail.ru
Tesalovsky Andrey Albertovich,
Candidate of Technical Sciences, Associate Professor, Vologda state University
Russia, Vologda
E-mail: andrew-tesalovsky@yandex.ru
IMPROVING THE COMPETITIVENESS OF THE INDUSTRY
AS A FACTOR OF INVESTMENT ATTRACTIVENESS OF THE REGION
Modern economic conditions (sanctions, breaking trade relations with many developed countries, instability of the ruble exchange rate) have led to increased competition in the international market. Nevertheless, on the basis of official statistics, the forest industry shows a positive trend of increasing revenues of the forest industry. It should be noted that despite the fact that the forest industry as a whole is profitable, its investment attractiveness remains insufficiently high. One of the indicators for the analysis of the competitive environment of the timber industry is the dynamics of the number of enterprises present in the relevant market. The decrease in participants with the simultaneous increase in the share of profitable organizations indicates a deterioration in the competitive environment in the region and that only a mature business, i.e. companies that have passed the break-even point can successfully operate in this market. Analysis of the factors hindering the transition to intensive development (based on the materials of the Vologda oblast) revealed a set of problems of the following nature: industrial, marketing, infrastructure, personnel.
Key words: competitiveness, investment attractiveness, forest industry
Dvinin Dmitry Yurievich,
Candidate of Economic Sciences,
Associate Professor of the Department of Geoecology and Nature Management
Chelyabinsk State University.
Russia, Chelyabinsk
E-mail: ecologchel@74.ru
The study was carried out with the financial support of the Russian Foundation for Basic Research in the framework of the scientific project No. 18-010-00861 "Identification of the environmental and economic advantages of alternative electric power in the regions of Russia through the level of its material intensity."
ECOLOGICAL AND ECONOMIC ADVANTAGES OF ALTERNATIVE ELECTRIC POWER ENGINEERING OF THE SIBERIAN FEDERAL DISTRICT OF RUSSIA
The article presents the results of an estimation of ecological and economic advantages of innovative branch of economy, alternative power in the Siberian federal district of the Russian Federation. For calculations used the author's indicator of the total MI (Material Input) numbers. Has been conducted ecological and economic analysis of the negative impact on the environment, has been established the specific and total material intensity of alternative energy sources of all regions of the Siberian Federal District. Determined the volume of substance transferred due to the activity of alternative electric power industry and the volume of water resources used. A comparison is made with the electric power industry using fossil fuels. It is concluded that substitution of energy capacities of fossil-fueled energy will significantly reduce the level of negative impact on the natural environment, and the inexhaustibility of alternative energy sources is important - the economic factor that determines the development of this innovative branch of the economy.
Keywords: alternative energy, resource intensity, material intensity, ecological and economic advantages, anthropogenic impact.
Kaspin Leonid Efimovich,
Applicant at the Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@mail.ru
PROBLEMS OF INFORMATION SUPPORT FOR INNOVATIVE ACTIVITIES
The article considers system aspects of information support of innovation activity, discloses types of information about innovations in the organization's activities, identifies the problems of information support of innovation activity.
Key words: information, innovations, innovative system, problems of information support.
Klimentyeva Anna Yurievna,
Researcher of the economic security sector
Institute of Social and Economic Research
- a separate structural subdivision
Federal State Budget Scientific Institution
Ufa Federal Research Center
Russian Academy of Sciences (ISEE UFIC RAS).
Russia, Ufa
E-mail: annakobbzeva@gmail.com
The article was prepared with the support of the RFBR grant №16-29-12883
RESOURCE PROVISION OF INNOVATIVE DEVELOPMENT
OF RUSSIAN REGIONS AND ASSESSMENT OF ITS EFFECTIVENESS
The modern model of innovative development presupposes that resources for the innovation process are needed with new qualities due to the increase in their information capacity, uniqueness and the need to take into account the specifics of the innovation process - high risks, high cost, long-term. Presented A step-by-step methodology for determining the efficiency of resource use ensuring the functioning of the regional innovation subsystem. This method will allow the regions of the Russian Federation to be divided into three zones of efficiency (A - high, B - medium, C - low). This assessment is recommended to be used by the state authorities of the constituent entities of the Russian Federation to determine the mechanisms for improving the state innovation policy and developing a strategy for innovative development of Russian regions.
Key words: regional innovative subsystem, resource support, strategic development.
Klimov Konstantin Gennadievich,
Postgraduate,
Donetsk National University of Economics and Trade
the name of Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail: innovacii-proizvodstvo2018@rambler.ru
STRATEGIES OF MARKETING IN INNOVATIVE DEVELOPMENT OF PRODUCTION ENTERPRISES
The article provides an information analysis of the evolution of innovation and the role of innovation in the development of manufacturing enterprises; studied the fundamentals of the marketing strategy in the innovative development of a manufacturing enterprise.
Key words: innovations, innovative activity, marketing strategy, innovative development, marketing concept, enterprise competitiveness.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor
Samara State University of Economics
Russia, Samara
E-mail: noskov1962@inbox.ru.
SERVICES OF THE MOST IMPORTANT INFRASTRUCTURE SECTORS OF ECONOMICS AS PRECONDITIONS FOR THE TRANSITION OF REGIONS TO THE SOCIAL-TIME INDUSTRIAL SOCIETY
In the article considered the role of infrastructure services in the economic development of territories in the modern economy. Made a conclusion about the new important role of the transport complex, education and science, leading universities and scientific centers in the development of the regions in the transition to a modern industrial society.
Key words: the most important infrastructure sectors of the economy, the role of infrastructure services, sectoral economic clusters of the region, cargo capacity and passenger capacity of the economy, scientific and educational and innovation frameworks of the territorial cluster.
Nosov Alexander Leonidovich
Doctor of Economic Sciences,
Professor of the Department of Marketing and Strategic Planning
Vyatka State Agricultural Academy,
Russia, Kirov city
E-mail: logistic_vgu@mail.ru
CLUSTER APPROACH TO LOGISTICS
IN THE CONDITIONS OF INNOVATIVE ECONOMY
The article provides a meaningful analysis of logistics clusters as economic entities. The definitions adopted in various sources are compared and the author's understanding of the term "logistics cluster" is formulated. The dual significance of logistics clusters in the economy of the regions of Russia is highlighted. The functional and infrastructural roles of logistics clusters are discussed. Based on the materials available for analysis, an example of the formation of a logistics cluster in the Kaluga region is given. It is concluded that the cluster approach to logistics is promising.
Keywords: logistics, logistics cluster, infrastructure, transport and logistics cluster.
Potekhina Elena Nikolaevna,
Candidate of economic Sciences,
Associate professor of Economics and Finance Chair
Mari State University,
doctoral student
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: elenavilor@yandex.ru
The research is carried out within the framework of the contractual theme of R & D No. 05.57 / 18Volga State University of Technology
DEVELOPMENT OF TRANSPORT AND LOGISTIC SYSTEM
IN THE REPUBLIC OF MARI EL, AS A TOOL OF INNOVATIVE ATTRACTION OF THE REGION AND SECURITY OF THE REGION
The paper considers the assessment of the dynamics and structure of the development of the transport and logistics system based on the example of the Republic of Mari El, the development of which contributes to ensuring innovation security in the region and maintaining the necessary level of its competitiveness. An analytical method of studying statistical indicators for the region revealed a variety of trends in the development of the transport and logistics system: the absence of a transport interchange, of unified centralized distribution logistics centers; the involvement of the republic's transport flows into the overall structure of the country's transport and logistics system.
Key words: economic security of the region, regional economy, transport system, logistics, innovations, competitiveness.
Rumyantseva Alena Vladimirovna,
Candidate of Economic Sciences,
Associate Professor, Department of Environmental Economics
Ural Federal University,
the senior research assistant of the
Ural branch of the state organization «Institute of labour» of the
Ministry of labour of Russian Federation.
Russia, Ekaterinburg
E-mail: alenarum@mail.ru
INNOVATIVE ENSURING OF WORKING CONDITIONS
WORKERS OF CREATIVE PROFESSIONS
A number of strategic planning documents of the Russian Federation determine the high status of culture as a national priority. In connection with the development of the sphere of culture, the number of creative workers is increasing. The activities of such employees are quite specific. In these conditions, the analysis of the legal regulation of labor of these categories of workers acquires particular urgency and is of considerable interest. In the article considered the main features of working conditions of employees of creative professions, given its estimation.
Key words: employees of creative professions, working hours, working conditions, evaluation of working conditions.
Khodos Dmitry Vasilievich,
Doctor of Economic Sciences,
Associate professor of business informatics department
Saint-Petersburg state institute of technology (technical university).
Russia, Saint-Petersburg
E-mail: hodos1@rambler.ru
Parshukov Denis Victorovich,
Candidate of Economic Sciences,
Associate professor of economics and agribusiness department
Krasnoyarsk state agrarian university.
Russia, Krasnoyarsk
E-mail: parshukov83@mail.ru
Zelezinskii Aleksei Leonidovich,
Candidate of Pedagogical Sciences,
Associate professor of management and marketing department,
Saint-Petersburg state institute of technology (technical university).
Russia, Saint-Petersburg
E-mail: uchposob@yandex.ru
INNOVATIVE DEVELOPMENT OF REGIONS:
MODELS OF THE ANALYSIS AND ASSESSMENT OF PROSPECTS
Article is devoted to a research of problems of innovative development in regions of the Russian Federation. The purpose of this work consisted in definition of empirical communication between indicators of innovative activity, economic growth and a condition of the institutional environment in regions. The technique of a research has been created for this purpose and the analysis of territorial subjects of the Russian Federation with establishment of the current tendencies of innovative, institutional and economic development is carried out. The methodical base of a research was made by a method of group, a method of a tree of decisions and also economic-mathematical modeling for creation of production functions. During the carried-out analysis it is established that economic growth directly depends on an innovative and institutional factor. By results of modeling offers on the directions of economic development of regions are formulated. Article is intended for experts and experts in the field of the theory and practice of management of innovative development at the regional level.
Keywords: innovative development, institutes, institutional environment, innovations, innovative activity, gross regional product, economic growth, tree of decisions, classification, production functions, economic-mathematical modeling, social and economic development.
Bezden Ekaterina Anatolyevna,
Postgraduate, Department of State and Municipal finance
St. Petersburg State University of Economics.
Russia, Saint-Petersburg
E-mail: markolina777@gmail.com
INFLUENCE OF DOUBLE TAXATION TREATIES OF RUSSIAN FEDERATION ON FISCAL INCOME
This article is dedicated to the Double Taxation Treaties of the Russian Federation. Analyzed the possible effect for the budget of the Russian Federation in reviewing the rates for taxing royalties with leading importing countries of intellectual property objects.
Key words: double Taxation treaties, taxation of international income, royalty.
Vlyzkova Victoria Igorevna,
Candidate of Economic Sciences, Associate Professor
Samara State University of Economics
Russia, Samara
E-mail: vlezkova@yandex.ru
SUPPORTING BANKS OF THE REGION AS ITS FRAMEWORK FINANCIAL INSTITUTIONS
The concept of a regional basic bank expressing economic interests of the region in the interbank market is developed in the article. The necessity of its creation is substantiated; its economic advantages are shown. Recommendations are formulated to regional authorities on the development of the regional financial sector of the Samara region.
Key words: monopolistic and oligopolistic tendencies in the activity of banks, regional supporting banks, economic interests of the region in the interbank market, development of the regional financial sector.
Zakirova Olga Vladimirovna,
Candidate of Economic Sciences,
Associate Professor at the Economics and Finance Department
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: myholding@mail.ru
Gamova Ekaterina Evgenevna,
Candidate of Economic Sciences,
Associate Professor at the Economics and Finance Department
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: eegamova@mail.ru
IMPROVING THE EFFECTIVENESS OF THE BANKING PARTNERSHIP
AND INSURANCE COMPANIES IN AUTO INSURANCE
The article is devoted to the establishment of effective cooperation between insurance companies and banks. Currently, banks play a key role in choosing a partner - insurer, in establishing the rules of engagement, which are not always beneficial to insurance companies and often impair their financial interests.
The article suggests some approaches to improve the effectiveness of the partnership for both banks and to insurance companies. It proposed a method such as cross-selling. By cross-selling is possible to create a certain product - designer of the financial banking and insurance products. And the author of this product can be the policyholder, choosing it necessary services and facilities of the two financial areas.
Keywords: car loans, car insurance, banks, banking, banking products, the bank sale, bank assuarance, CASCO, cross-selling, promotion of insurance products, insurance companies, insurance premiums, insurance products, insurance tariff, the cost of insurance services
Karapetyan Arutyun Ashotovich,
Postgraduate of the Department of Stock Markets and Financial Engineering
The Russian Academy of National Economy and Public Service under the President of the Russian Federation.
Russia, Moscow
E-mail: k-arut@yandex.ru
THE PROSPECTS OF CREATING A NATIONAL CRYPTOCURRENCY
Cryptocurrencies have gained immense popularity since their inception. Banks are actively engaged in the introduction of technologies in the financial sector, and States are looking for ways to use modern technologies in their own interests. In Russia was born the idea to create its own national crypto currency, which can be used as a means of payment. This article highlights the complexity of such a project and its advantages, compared with standard crypto-currencies and shows their main differences.
Keywords: cryptocurrency, state cryptocurrency, national cryptocurrency payment system, money, banks.
Karataeva Galina Evgenevna,
Doctor of Economic Sciences,
Professor of the Department of Finance, Money and Credit,
Surgut State University,
Russia, Surgut
E-mail: galilina@mail.ru
COMPARATIVE ANALYSIS OF TAX PREFERENCES FOR TERRITORIES OF ADVANCED DEVELOPMENT IN RUSSIA
The article presents a comparative analysis of tax preferences established in the territories of advanced development (TAD) in the Russian Federation. Regions are in favor of granting tax benefits on two main for the formation of budgets of taxes: income tax and corporate property tax. For the first five years, the TAD resident has either been fully released or is paying these taxes at the minimum rates. The author comes to the conclusion that the establishment of tax incentives in the territories of advanced social and economic development is called upon primarily to improve the investment climate and is more about image. Tax incentives cannot provide regions with an attractive competition in comparison with the availability of infrastructure and available credit resources.
Key words: tax privileges, corporate income tax, corporate property tax, the territory of advanced social and economic development
Karataeva Galina Evgenevna,
Doctor of Economic Sciences,
Professor of the Department of Finance, Money and Credit,
Surgut State University,
Russia, Surgut
E-mail: galilina@mail.ru
Kiyashchenko Tatyana Petrovna,
Candidate of Economic Sciences,
Associate Professor of the Department of Finance, Money and Credit,
Surgut State University,
Russia, Surgut
E-mail: yatanya-87@yandex.ru,
FORMS AND METHODS OF TAX STIMULATION OF INNOVATIVE ACTIVITIES IN THE REGIONS OF RUSSIA
Tax incentives seen as drivers of innovative development at the regional level. The authors of the article ask themselves: how relevant is this statement for the regions of Russia today. The review of regional tax preferences for supporting innovations and comparing the data obtained with the rating of innovation activity in the regions lead the authors to the conclusion that there is a wide range of fiscal stimulus measures. At the same time, the authors note the low effectiveness of tax incentives in regions with special economic conditions, such as the Khanty-Mansiyskiy Autonomous District - Yugra, the Yamal-Nenetskiy Autonomous District. According to the authors, to increase the effect of tax incentives, it is necessary to adopt a set of measures for the strategic development of these territories at the federal level.
Key words: tax incentives, innovative activity, methods of tax incentives, regional economy.
Koneva Olga Vasilievna,
Candidate of Economic Sciences, Associate Professor
Trade and Economic Institute
Siberian Federal University.
Russia, Krasnoyarsk
E-mail: smorodina77@list.ru
Dyagel Oksana Yurevna,
Candidate of Economic Sciences, Associate Professor
Trade and Economic Institute
Siberian Federal University.
Russia, Krasnoyarsk
E-mail: dygel06@mail.ru
The article was prepared on the basis of the research materials on RFBR grant No. 18-010-00192 / 18 "Cooperation-network interactions as a resource of self-organization and achievement of qualitative results in the economy".
EVOLUTION OF THE FINANCIAL THOUGHT ABOUT THE CONTENT
OF TAXES, THEIR ROLES IN ECONOMICS AND THE SYSTEM
OF OPERATIONAL SUBJECTS FUNCTIONING
(MESSAGE 1)
The article makes an attempt to generalize the existing historical experience and disclose issues related to the development of the essence, principles and functions of taxes in different historical periods. The authors proposed the development of a deeper disclosure of the essence of taxes.
Keywords: taxes, evolution, tax theories, principles of taxation, functions of taxes.
Kulkova Tatiana Alexandrovna,
Postgraduate, Head of the contests and grants support department
Samara State University of Economics.
Russia, Samara
E-mail: kulkova_87@mail.ru
ENSURING THE FINANCIAL SECURITY OF THE STATE AND ITS REGIONS UNDER CONDITIONS OF MODERN TAX POLICY
The article deals with the problem of creating conditions for the economic development of the state and regions formed under the influence of tax policy. It is given the definition of financial security, identified threats, made an attempt to systematize the instruments of financial security in the fiscal sector. Particular attention is paid to measures to counter tax violations and evasion of taxpayers from paying taxes and fees.
Keywords: tax policy, financial security, threats, security measures at the regional level, tax offenses.
Moiseeva Lilia Rafisovna,
Candidate of Economic Sciences,
Deputy General Director for Economics
CJSC Mari Plant of Silicate Bricks.
Russia, Yoshkar-Ola
E-mail: lilya-snake@mail.ru
THE CONCEPT OF THE FINANCIAL SECURITY OF THE ENTERPRISE
BASED ON RISK MANAGEMENT
Considered the questions of a system and risk-oriented nature with reference to the activities of the enterprise engaged in the production of building materials. Was developed a conceptual model of financial security, including: a step-by-step process of risk management, risk classification groups, a system of indicators and their thresholds, a system for assessing risks and identifying threats.
Key words: financial security, system approach, risks, risk management, financial security assurance model.
Orlova Valentina Alexandrovna,
Doctor of Economic Sciences,
Professor of the Department of Banking
Institute of Accounting and Finance
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail: elegant-eternity@yandex.ua
Melentieva Oksana Vladimirovna,
Candidate of Economic Sciences, Associate Professor of the Department of Banking
Institute of Accounting and Finance
Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail:oks.m2010@yandex.ru
FEATURES AND PROSPECTS OF INTERNATIONAL TAXATION
In the article considered features and prospects of the international taxation of foreign economic activity of business of the Russian Federation in the conditions of development of economic cooperation of the Eurasian states.
Key words: international taxation; Eurasian Economic Union; foreign economic activity; regulation of international taxation; tax cooperation.
Sun Dalin,
Postgraduate, Department of banks, financial markets and insurance,
St. Petersburg State University of Economics.
Russia, Saint-Petersburg
E-mail: 507china@gmail.com
ANALYSIS OF THE ROLE OF COLLECTIVE INVESTMENT FUNDS IN THE DEVELOPMENT OF THE FINANCIAL MARKET OF PRC
The securities investment fund market has become an important part of China's financial market and plays a decisive role in the financial system. This article describes the development of the stock market and bond market in China. It is described the basic status of investment funds in different countries and analysis of the related role of Chinese investment funds in the market.
Keywords: PRC, investment funds, GDP, securities, development.
Andrianov Aleksey Yurievich,
Candidate of Economic Sciences,
Associate Professor of the Department of State Law and Customs Administration,
Vladimir State University named after Alexander Grigorievich and
Nikolai Grigorievich Stoletov.
Russia, Vladimir
Е-мail: nirr1960@mail.ru
Akhmedov Elgar Faikovich,
Master’s degree student,
Department of State Law and Customs Administration,
Vladimir State University named after Alexander Grigorievich and
Nikolai Grigorievich Stoletov.
Russia, Vladimir
Е-мail: eik666@mail.ru
TEMPORARY STORAGE WAREHOUSE: PROBLEMS OF THE ORGANIZATION
AND CUSTOMS CONTROL
The article analyzes the main problems associated with the temporary storage of goods in temporary storage warehouses, explores the shortcomings of their functioning, and suggests all possible ways to eliminate them and improve the activities of the temporary storage warehouses.
Key words: temporary storage warehouse, customs authorities, customs control, goods, customs border, perishable goods, X-ray equipment.
Andrianov Aleksey Yurievich,
Candidate of Economic Sciences,
Associate Professor of the Department of State Law and Customs Administration,
Vladimir State University named after Alexander Grigorievich and
Nikolai Grigorievich Stoletov.
Russia, Vladimir
Е-мail: nirr1960@mail.ru
Zyryanov Dmitry Alexandrovich,
Master’s degree student,
Department of State Law and Customs Administration,
Vladimir State University named after Alexander Grigorievich and
Nikolai Grigorievich Stoletov.
Russia, Vladimir
Е мail: zyryanov.alex@mail.ru
MANAGEMENT OF COMMODITY RESERVES BASED ON ABC-ANALYSIS AS
A WAY TO INCREASE ECONOMIC EFFICIENCY OF WORK OF ENTERPRISES
The article expresses the reasons for creating inventories, and establishes the role of inventory management in the enterprise. Was carried out the analysis of the factors influencing the formation of stocks, as well as the ways of managing the commodity stocks at the enterprise.
Key words: commodity stocks, methods of inventory management, assortment, ABC-analysis.
Mironova Olga Alekseevna,
Doctor of Economic Sciences, Professor,
Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: o-mironova@mail.ru
Lebedeva Julia Alexandrovna,
Master’s degree student,
Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@mail.ru
PROBLEMS OF ACCOUNTING COSTS OF TRANSPORTATION AND EXPEDITION ORGANIZATIONS
Considered the features of cost accounting in transport-expeditionary organizations on the basis of methods of accounting and management accounting.
Key words: logical activity, costs, accounting methods, transport organizations.
Semenov Artur Anatolyevich,
Applicant,
Department of accounting, tax and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: semyonov-artur@yandex.ru
ECONOMIC AND LEGAL ENFORCEMENT OF OBLIGATIONS
UNDER THE CONTRACT
The article deals with the essence and economics-legal characteristics of obligations arising in the course of economic relations between the parties within the framework of concluded contracts. Considered the approaches to the classification of obligations and the principles for their implementation. Given the characteristics of certain types of obligations are given.
Keywords: commitment, legal approach, economic interpretation, classification, classification criteria, principles of implementation, types of obligations.
Sokolov Andrey Yurievich,
Doctor of Economic Sciences,
Associate Professor of the Department of Financial Accounting
Institute of Management, Economics and Finance
Kazan (Privolzhsky) Federal University.
Russia, Kazan
E-mail: sokolov-kzn@bk.ru
Kamalova Albina Rustamovna,
Master’s degree student,
Department of Financial Accounting
Institute of Management, Economics and Finance
Kazan (Privolzhsky) Federal University.
Russia, Kazan
E-mail:albi_k@mail.ru
Kadirov Rustem Ilnurovich,
Master’s degree student,
Department of Financial Accounting
Institute of Management, Economics and Finance
Kazan (Privolzhsky) Federal University.
Russia, Kazan
E-mail: rustemkadirov@mail.ru
CONCEPTUAL APPROACHES TO THE REENGINEERING OF FINANCIAL BUSINESS PROCESSES BY MEANS OF STRATEGIC MANAGEMENT ACCOUNTING
The article presents a scientific and practical approach to the reengineering of business processes in the organization's financial management system as an effective tool for strategic management accounting. Considered the classification of financial business processes with the allocation of auxiliary business processes for planning, control, reporting, analysis and managerial business decision-making processes, allowing commercial organizations to build an effective system for monitoring the expenditure of resources. Considered the problems of the influence of administrative costs on the indicator of economic added value through the prism of business process reengineering in the financial management system.
Keywords: financial business processes, financial management, reengineering, process approach to management.
Shilova Lyubov Feodorovna,
Doctor of economic sciences,
Associate Professor of the Department
"Economic Security, Accounting, Analysis and Audit"
Tyumen State University,
Russia, Tyumen
E-mail: ShilovaL57@mail.ru
Uzlov Maxim Sergeyevich,
Postgraduate,
Department "Economic Security, Accounting, Analysis and Audit"
Tyumen State University,
Russia, Tyumen
E-mail: 998986@gmail.com
ORGANIZATION OF RISK ASSESSMENT AND MANAGEMENT
AS THE ELEMENT OF THE INTERNAL CONTROL SYSTEM
OF THE ENTERPRISE
The article discusses the need to introduce risk management, due to external and internal factors, describes the process of risk management and its main components. Systematized elements of monitoring in the framework of monitoring of risk assessment from the perspective of enterprise management.
Key words: internal control system, risk assessment, risk management system.
Aksenov Ilia Antonovich,
Candidate of Economic Sciences,
Associate Professor at the Department of Finance Law and Customs Business,
Vladimir State University named after Alexander and Nikolay Stoletovs,
Russia, Vladimir
E-mail: il_aks@mail.ru
PROBLEMS OF EXPORT CONTROL
The purpose of the article is to develop mechanisms for minimizing the theoretical and practical problems of export control in the context of ensuring the economic security of the state. The first block of problems discussed in the article is related to the fact that since the establishment of the export control system there has not been a system of criteria that could reflect its effectiveness, but there are only isolated indicators that allow us to evaluate only the activities of individual components national export control system. The second set of problems in this topic is related to the fact that the elements of export control are quite accurately regulated in the national but the analysis of jurisprudence shows that the mechanism for enforcing the requirements of the legislation is not effective enough.
Key words: export control, economic security, efficiency evaluation, export of high-tech products, state regulation.
Badenova Larisa Alekseevna
Senior Lecturer
Department of Economic Security, Accounting, Analysis and Audit
Tyumen State University
Russia, Tyumen
E-mail: badenowa@mail.ru
EFFECT OF SUBSTANTIATION ON ECONOMIC SAFETY OF
AUDIT ORGANIZATION
In this article, it is said about the concept of materiality according to the international auditing standards and its impact on the economic security of an audit organization
Keywords: audit, materiality in audit, international audit standards, economic security, audit organization.
Shilova Lyubov Feodorovna,
Doctor of economic sciences,
Associate Professor of the Department
"Economic Security, Accounting, Analysis and Audit"
Tyumen State University,
Russia, Tyumen
E-mail: ShilovaL57@mail.ru
Kuzmenko Olga Anatolievna,
Candidate of Economic Sciences,
Associate Professor of the Department
"Economic Security, Accounting, Analysis and Audit"
Tyumen State University,
Russia, Tyumen
E-mail: kuzolga7@yandex.ru
COUNTERACTING THE FRAUDS RISKS IN THE FORMATION OF REPORTING AS A FACTOR OF ENSURING ECONOMIC SAFETY OF RUSSIAN ORGANIZATIONS
The article discusses the questions of formation the information for corporate reporting and the impact of fraud risks on it. In the production plan, the problem of counteracting the risks of fraud is revealed in connection with the need to ensure the economic security of Russian companies with corporate forms of government.
Keywords: corporate reporting, managerial fraud, fraud risks, new information technologies.