Mironova O.A. About the International scientific-practical seminar of the Audit |
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I. INNOVATION ECONOMY. BUSINESS DEVELOPMENT |
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1.1 Eroshkin Y.V. THE MODERN CONCEPTS OF INNOVATION CYCLEs Eroshkin Yuriy Viktorovich, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@gmail.com Considered point of view of foreign and native scientists on oscillatory processes in economics and the role of innovation in this. Argued that innovation is a factor in the cyclic development of economic systems. Key words: innovation, long waves, a combination of production factors, technological stalemate, technological way, landmark innovations.
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1.2 Sychev M.S. FACTORS OF FOREIGN ECONOMIC ACTIVITY AND SYSTEMATIZATION Sychev Maksim Sergeevich, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@gmail.com In the article considered the factors contributing to the development of foreign economic activity enterprises, provided their classification based on the value chain M.Portera. Keywords: foreign economic activity, economic and noneconomic factors, exports, value chain
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1.3 Varnyakov Y.V., Slesareva E.Y. STRATEGY OF CONTRACT RELATIONS In the helicopter construction holding company Varnyakov Yury Vladimirovich, Ph.D., Deputy Executive Director for Economics and Finance, JSC "Mil Moscow Helicopter Plant", Russia, Moscow, E-mail: varnyakov@yandex.ru Slesareva Eugenia Yurievna, PhD student of Tax and Taxation chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: evarnyakova@mail.ru The article considers the basis of contractual relations, covering industrial, scientific and technical activities of organizations in the helicopter industry. Characterized elements providing the implementation of contractual relations, and the author presented a model of tax policy in terms of contractual relations. Keywords: holding company strategic development, co-operation activities, contracts, production activities, scientific and technical activities, the tax policy.
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1.4 Grigorieva S.V. TRANSPORT NETWORK AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF ECONOMIC UNITS Grigorieva Svetlana Vladislavovna, Candidate of Physical and Mathematical Sciences, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@gmail.com The article analyzes the formation and development of the topological structure, morphology and configuration of the transport network of the Chuvash Republic to characterize the stability of trade, agriculture, education and culture Keywords: transportation network, the morphology of the transport network, the indicators of the cyclic structure of the network (highways), correlation and regression analysis.
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1.5 Kurmanova D.A. HE ROLE OF SERVICES IN THE AREAS OF RESTRUCTURING THE ECONOMY Kurmanova Diane Askhatovna, Ph.D., Associate Professor of "National Economy" Chair FSBEI HPO "Bashkir State University", Russia, Ufa, E-mail: kdiana09@mail.ru Considered the role, value and share of services in determining the structure of the region’s economy Keywords: service, service activities, gross regional product.
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1.6 Gusev A.Y. IMPROVEMENT THE SYSTEM OF SERVICE INFORMATION SERVICES FOR AGRICULTURAL MANUFACTURERS OF RYAZAN Gusev Andrey Yurievich, Ph.D., Associate Professor, FGBOU VPO "Ryazan State Agrotechnological University", Russia, Ryazan, E-mail: a.y.gusev @ mail.ru In order to improve the financial and economic activity of agricultural organizations necessary to create a system of regional centers, information services, which will be implemented through the introduction of innovations in production and exploration. In addition it is advisable to extend the functionality of these centers, creating on their basis for their structural units, which should solve a wide range of other tasks associated with the activities of agricultural producers. Keywords: information services, innovation, technological progress, scientific and technical data, information and advisory service, innovative product.
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II. Budgetary and tax policy |
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2.1 Kazakovtseva M.V. FACTORS INFLUENCING THE FORMATION OF FINANCIAL Stability of budgets of the subjects the Russian Federation Kazakovtseva Marina Vadimovna, Ph.D., Associate Professor of Tax and Taxation chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: marina290576@mail.ru This article defined the factors that affect the financial stability of forming budgets of the subjects the Russian Federation. This paper takes into account the approaches to the classification and composition factors in the formation and development of the revenue base budget of the region, offered by various authors. Corresponding conclusions, refined classification of factors influencing the financial sustainability of the budgets of subjects of the Russian Federation in terms of the nature of their impact. Identified new factors that significantly affect the level of financial stability. Keywords: financial stability of the budgets of subjects of Russian Federation, the factors influencing the formation of the financial sustainability of the budgets of the Russian Federation, the revenues of the territorial budgets.
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2.2 Mironov A.A. Systematization of methods of evaluation and possibility of THEIR USE IN THE ASSESSMENT OF POTENTIAL TAX Mironov Aleksey Alexandrovich, PhD student of Tax and Taxation chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Russia, Moscow, E-mail: logrus8350@gmail.com The methods of assessment of tax potential from the standpoint of macroeconomic regulation and concluded that the use of simplified methods for the analysis of the current fiscal sufficiency of the region. Key words: methods of assessment, the tax potential predictive models
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III. ACCOUNTING AND REPORTING |
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3.1 Aboyantseva L.L. MODEL OF CORPORATE ACCOUNTING AND THEIR DEVELOPMENT Aboyantseva Larissa Leonidovna, PhD student of Accounting, analysis and audit chair FSBEI HPO "Tyumen State University", Tyumen, Russia, E-mail: analiz@utmn.ru Considered the requirements applicable to the accounting of Russian corporations, the quality and content of information disclosed in the accounts. Presented a model of corporation correlating the relationship of its performance. Key words: accountability, transparency of business, indicators, the model of accounting, the development of corporation.
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3.2 Malsagov I.A. THE DEVELOPMENT OF ACCOUNTING IN THE RUSSIAN HOLDING COMPANIES ACCORDING WITH INTERNATIONAL STANDARDS Malsagov Idris Alikhanovich PhD, Head of Department of Accounting, analysis and audit chair FSBEI HPO "Ingush State University", Russia, Magas, E-mail: cpk1@mail.ru The historical aspect of the fundamental rules of international standards developed in various countries to create reports. Emphasizes the importance of international accounting standards for the consolidation in Russia's business holding companies. Keywords: standards, financial reporting, consolidation, consolidated statements.
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3.3 Motorin A.L. FEATURES OF ANNUAL ACCOUNTING IN THE JSC Motorin Anton Leonidovich, PhD, A.P. of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: motal@mail.ru The article considers the method of formation of annual accounting statements of the company. Detailed disclosed indicators of reporting forms, imposed by the order № 66n 02.07.2010 "On the forms of accounting organizations." Keywords: joint-stock companies, reporting, capital, reserves, accounting policy.
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3.4 Zyleva N.V. ORGANIZATION OF ACCOUNTING CAPITAL EXPENDITURES FOR EXPLORATION WORKS Zyleva Natalia Vladimirovna, Art. lecturer of Accounting, analysis and audit chair FSBEI HPO "Tyumen State University", Tyumen, Russia, E-mail: nkc.yola@gmail.com The article is devoted to a detailed research issues of organization and the accounting of capital costs incurred the organization of exploration in creating an asset qualifying as "search active". Keywords: capital expenditures, search assets, material search assets, intangible search assets, depreciation, revaluation.
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3.5 Yakovleva L.Y. FEATURES OF ACCOUNTING FOR LONG-TERM INVESTMENT IN THE FORM OF A NEW CONSTRUCTION Yakovleva Liliya Yakovlevna, PhD, A.P. of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@gmail.com Given an analysis of viewpoints of various authors to understand the essence of the term “construction”, describes the features accounting and financial statements reflected in the long-term investment in construction. Keywords: construction, long-term investment account.
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IV. CONSULTING, control and audit |
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4.1 Azarskaya M.А., Verkeeva E.V. INTERNAL AUDIT RISK MODEL Azarskaya Maya Anatolievna, Dr. Econ. Sciences, Prof. of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Russia, Yoshkar-Ola, Verkeeva Ekaterina Vladimirovna, Ph.D., Art. lecturer of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Russia, Yoshkar-Ola, The article considers the concept of audit risk, based on the analysis of the requirements of international and Russian standards of auditing. The usefulness of a unified methodological approach is substantiated to understanding the risk of external and internal audit. Given the author's definition of "risk of internal auditing," a model of the internal audit risk, reflecting its relationship with economic risks for the organization of the process approach to management. Key words: internal audit, risk, business process, internal control.
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4.2 Mironova O.А. METHODOLOGY OF CONSULTING: PROBLEMS, PROSPECTS its accounting and analytical support Mironova Olga Alekseevna, Dr. Econ. Sciences, Professor, Head of Department Accounting and Auditing chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, Е-mail: nkc.yola@gmail.com Devoted to methodological problems of consulting and accounting and analytical support. Marked the requirements of disclosure statements, useful for decision-making in the provision of consulting services. Keywords: consulting, types of consulting, internal control, information, requirements, accounting and analytical support.
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4.3 Korotkova A.V. DEVELOPMENT OF THE INTERNAL AUDIT PROGRAMME OF Transfer FINANCIAL RESULTS IN HOLDING COMPANY Korotkova Alevtina Vasilyevna, PhD, A.P. chair of "Tax and Taxation", FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: akorot_59@mail.ru The article deals with the planning of internal audit transfer financial results of the holding companies, according to a study offered a program of verification transfer financial results considering the specifics of the holdings companies. Key words: internal audit, holding companies, transfer financial result
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4.4 Stepanova Y.V. Analytical procedures in auditing. Overview of Approach Stepanova Yaroslavna Vladimirovna, PhD student of Audit and control chair FSBEI HPO "University of Finance of the Government of the Russian Federation", Russia, Moscow, E-mail: yaroslavna.stepanova@gmail.com The article examines the role of analytical procedures during an audit, the utility of methods of analysis in audit and guidelines for improving the methodology for their application. Keywords: auditing, economic analysis, analytical procedures, the audit stage, the effectiveness of the audit.
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4.5 Revutskiy L.D. AUDIT OF value of a company ASSESSMENTS. STATEMENT OF TASKS, POSSIBLE PROCEDURE FOR DEVELOPMENT PROSPECTS Revutskiy Leopold Davidovich, PhD, Senior Research Fellow Visiting Expert Company "IVIS", Russia, Moscow, E-mail: rev_ld@mail.ru The article proposes to establish and consistently develop another type of socially useful, self-sustaining, highly intelligent and highly paid human activities - audit estimates the market value of companies issued by professional valuers in this category of property. Stated the obvious problems of this audit are the basic procedures of the meeting, expressed deep confidence in the relevance and prospects of the introduction and development of this field auditing. Keywords: auditing, valuation, audit procedures.
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4.6 Abdulaeva I.I. ACCOUNTING AND RESEARCH OF ENSURING INTERNAL CONTROL SYSTEM IN THE CONSTRUCTION COMPANIES Abdulaeva Irina Igorevna, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: irina.abdulaeva@bk.ru Considered theoretical approaches of the effectiveness of accounting and analytical systems as information framework for constructing a system of internal control in organizations of investment and construction industry, the author's position is reflected in the development of accounting and analysis system for the construction organization. Keywords: accounting and analysis system, the system of internal control, the control function.
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V. INNOVATION IN EDUCATION |
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5.1 Ushakov I.P., Milkova O.I. EXPERIENCE IN THE DEVELOPMENT OF ELECTRONIC TUTORIAL FOR DISTANCE LEARNING PROGRAMME FOR BASIC EDUCATIONAL OF HIGHER EDUCATION Ushakov Ivan Petrovich, PhD, A.P. of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: nkc.yola@gmail.com Milkova Olga Ivanovna, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, Е-mail: nkc.yola@gmail.com In article reviewed the problems of distance education programs, development of higher education using modern information and telecommunication technologies. Keywords: bachelor, educational programs, information technology, e-book.
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