Аnnotation English № 6(12) – 2012

SCIENCE NEWS

About the new textbook, M.I. Kuter "Introduction to Accounting"

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Mikhail Isaakovich Kuter ACCOUNTING: BACKGROUND OF OCCURRENCE. LANGUAGE OF ACCOUNTING. THE ROLE OF LOANS AND TRADE IN accountant DEVELOPMENT.

Mikhail Isaakovich Kuter, Doctor of Economic Sciences, Head of Accounting, Auditing and automated data processing chair Kuban State University, Krasnodar,
E-mail: prof.kyter @ mail.ru

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I. INNOVATION. Development of economic systems and business entities

1.1 Tsaregorodtsev Evgeny Ivanovich ECONOMIC SYSTEM IMBALANCE, worsen its security, and ways to overcome

Tsaregorodtsev Evgeny Ivanovich, Doctor of Science in Economics, professor, Head. Department of Modeling of economic processes chair Mari State University, Yoshkar Ola, Russia, E-mail: nkc.yola@gmail.com

Annotation: The article describes the kinds of imbalances and economic system and the factors determining it. The focus on ways to address regional imbalances, which could affect national security.

Keywords: economic security, government control, regional development.

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1.2 Goretov Igor Nikolaevich, The effective development and management of regional clusters of poultry

Goretov Igor Nikolaevich, Doctor of Science in Economics, professor of Modeling of economic processes chair, FSBEI HPO "Mari State University", Yoshkar Ola, Russia,
E-mail: nkc.yola@gmail.com

Annotation: This paper is devoted to solving the issue of development effectiveness and control groups of agricultural producers poultry industry. It is noted that at present the industry is especially in need of new management practices that may increase the effectiveness of both individual companies and the industry as a whole.

Keywords: poultry farming, regional development programs, marketing, management, competitive advantage, the model cluster, cluster development effectiveness.

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1.3 Grigorieva Svetlana Vladislavovna, ASSESSMENT OF VEHICLE FOR SOCIAL AND ECONOMIC DEVELOPMENT OF THE REGION

Grigorieva Svetlana Vladislavovna, Ph.D. in Physics and Mathematics., Associate Professor, Head. Department of general mathematical disciplines chair, Moscow Road Institute (Volga Branch), E-mail: nkc.yola @ gmail.com

Annotation: The effect of the transport development of trade, agriculture, education and culture in the Republic of Chuvashia

Keywords: transportation network, the morphology of the transport network, correlation, regression analysis. 

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1.4 Shvetsov Andrey Vladimirovich, THE STRUCTURAL POLICY OF THE REGION AND THE DEVELOPMENT OF MECHANISMS FOR ITS ECONOMIC SECURITY

Shvetsov Andrey Vladimirovich, Ph.D. in Economics, Assistant Professor of Department of Information Management System in Economic, FSBEI HPO «Volga State Technological University», Yoshkar-Ola, Russia, E-mail: shvetsoff@rambler.ru

Annotation: The structural policy of the region is of great importance not only for separate region, but for the economy of the country as a whole. In the article it is pointed out that for successful regional development it is necessary to manage the data of the process of regional development, including the use of modern mathematical and forward-looking machine.

Keywords: structural shift, investment policy, innovation policy, the efficiency of structural change, the regional economy.

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1.5 Koneva Olga Vasilievna, IMPACTS OF SMALL BUSINESS ON THE DEVELOPMENT OF services: THEORETICAL ASPECT

Koneva Olga Vasilievna, Ph.D., assistant professor of finance and credit chair, "Siberian Federal University", Trade and Economic Institute, Russia, Krasnoyarsk,
E-mail: smorodina77@list.ru

Annotation: Examined macro-and micro-economic approach to the study of the characteristics of small business, disclosed the relationship of internal and external environment of small business and the way it impacts on the development of services.

Keywords: small business, the external environment, services, development directions.

 

 

 

 

 

 

 

 

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II. Effectiveness of budget and tax policy

2.1 Ryzhakov Evgeny Dmitrievich, METHODOLOGY FOR DEVELOPMENT OF STRATEGIC Budget management IN THE REGION

Ryzhakov Evgeny Dmitrievich, Dr. Econ. Sciences, Department of World Economy, Mari State University, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: The evolution of the tools of strategic budget management, disclosed the functions and principles of forecasting in strategic management system.

Keywords: budgeting, strategic management, forecasting, planning, functions, principles, goals and objectives.

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2.2 Hanafeev Farid Faizrahmanovich, METHODOLOGICAL FOUNDATIONS OF RISK TAX ASSESSMENT IN SYSTEMS OF TAX POTENTIAL ECONOMIC UNITS

Hanafeev Farid Faizrahmanovich, The head of the Russian FTSA of Mari El Republic, Dr. Econ. Sciences, Professor, Head of Department of Tax and taxation chair FSBEI HPO “Volga State Technological University”, Russia, Yoshkar-Ola,
E-mail: u12@r12.nalog.ru

Annotation: Considered the author's classification of financial risks for a more objective assessment of tax risks and their potential impact on the tax entity

Keywords: business entity, the tax potential tax risk, classification, assessment methodology

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2.3 Chesnokova Natalia Vladimirovna, PRIORITIES OF THE ANALYTICAL OF TAX AUTHORITIES

Chesnokova Natalia Vladimirovna, Ph.D., the applicant Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nawla@mail.ru

Annotation: Addresses the key issues of the analysis at different levels of the tax system, its organization, the regional tax authorities and the Federal Tax Service of Russia.

Keywords: analytical work, tax administration, performance evaluation, and monitoring.

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2.4 Mikheyeva Tatyana Nikolaevna, Methodological features of effective debt management of taxes and duties

Mikheyeva Tatyana Nikolaevna, Dr. of Law, Professor of «Public Law in Russia and foreign countries» chair, Mari State University, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: Methodical approaches to the management of tax debt and presents an approach to the management, results-oriented performance measures with the release management.

Keywords: taxes and fees, effective debt management objectives, criteria, principles and results.

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2.5 Moshkov Stanislav Sergeevich, DEVELOPMENT EFFECTIVENESS OF regional tax capacity

Moshkov Stanislav Sergeevich, Ph.D., a specialist in dealing with clients, CJSC "Hilti Distribution Ltd.", Russia, Moscow, E-mail: stas.moshkoff @ yandex.ru

Annotation: A relatively characterization methods and approaches assess the tax potential of the region, are copyrights recommendations for modifications of known methods to improve the efficiency of tax potential.

Key words: tax potential method, estimation, region, efficiency.

 

 

 

 

 

 

 

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III. Market of bank services

3.1 Balakin Andrey Petrovich, The Bank's role in regulating the RUSSIAn economy

Balakin Andrey Petrovich, Ph.D., Head of Department of field offices of the Bank of Russia, Russia, Moscow, E-mail: andbalakin@yandex.ru

Annotation: Examined the place and role of the Bank of Russia in economic regulation. Characterized priority functions of the Bank of Russia and the conditions for their implementation at the present stage of economic development.

Keywords: monetary policy, management, functions, the Bank of Russia.

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3.2 Klyuev Igor Viktorovich, PERFORMANCE OF A COMMERCIAL BANK ANDECONOMIC INTERESTS OF INFORMATION USERS

Klyuev Igor Viktorovich, Ph.D., the applicant, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: The problems of evaluating the performance of commercial banks in relation to the economic interests of the users of the information.

Keywords: commercial bank, efficiency, economic interests, the key parameters of the system.

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3.3 Faizullaev Zakir Yarkunovich, POLICY IMPACT ON REFINANCING ACTIVITIES OF THE BANKING SECTOR

Faizullaev Zakir Yarkunovich, Deputy Head of Corporate Finance, LLC "Management Company" Neftetransservis", Russia, Moscow, E-mail: zakir.faizullaev @ gmail.com

Annotation: Addresses the objectives of monetary policy in terms of their implementation, the comparative analysis of foreign and domestic practices. The characteristic of refinancing instruments and analyzed the possible measures for their expansion.

Keywords: monetary policy, central banks, profitability, loan refinancing instruments.

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IV. ACCOUNTING. ANALYSIS. AUDIT

4.1 Akhmadeeva Marziya Muhamedovna, METHODICAL MAINTENANCE COST ACCOUNTING IN PROCESS-oriented management

Akhmadeeva Marziya Muhamedovna, Dr. Econ. Science, Professor of Economics and Production Organization chair, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nkc.yola.@gmail.com

Annotation: We consider the process approach to cost management in manufacturing plants, identified responsibility centers and defined the relationship between the processes and responsibility centers.

Keywords: process-oriented management, workflows, factors flow value stream map.

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4.2 Nesterov Vladimir Nikolaevich, METHODOLOGICAL SUPPORT COMPREHENSIVE EVALUATION OF CORPORATIONS

Nesterov Vladimir Nikolaevich, Dr. Econ. Science, Professor, Head of the Economic Analysis and Audit chair, Kazan (Volga) Federal University, Russia, Kazan
E-mail: artem-n2004@mail.ru

Annotation: Consideration of methodological provision of a system of indicators to characterize stages of the cycle of life cycle of the organization and guidance on a comprehensive assessment of the companies in the corporation

Keywords: Key life cycle stages, integrated assessment, methodology, rating

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4.3 Petropavlovskiy Mikhail Vyacheslavovich, Methodological features of the analysis on the subjects of investment and construction activities

Petropavlovskiy Mikhail Vyacheslavovich, Doctor of Technical Sciences, professor of Applied Mathematics and Information Technologies chair, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: The methodological features of the complex analysis of economic performance of the contractor and the analysis of the contractor in terms of the investor.

Keywords: Construction, economic analysis, the factors, methods, contractor, investor.

 

 

 

 

 

 

 

 

 

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4.4 Mirgorodskaya Marina Gennadievna, CONCEPTUAL APPROACH TO AUDIT and auditing

Mirgorodskaya Marina Gennadievna, Ph.D., applicant of accounting and auditing chair, Volga State University of Technology, E-mail: nkc.yola @ gmail.com

Annotation: Consider the content of the main categories of audits, their logical explanation in terms of basic concepts.

Keywords: audit, audit activities, concepts, postulates, standards

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4.5 Myskina Ekaterina Nikolaevna, PROBLEMS OF FORMATION AND COST ACCOUNTING FOR ENTERPRISES EXPERIMENTAL PRODUCTION in helicopter industry

Myskina Ekaterina Nikolaevna, Ph.D. student of accounting and auditing chair, Volga State University of Technology, E-mail: nkc.yola @ gmail.com

Annotation: The approaches to the formation and cost accounting in the accounting system at Custom helicopter companies. The characteristics of orders and cost centers

Keywords: cost, cost, order, inventory, classification of costs.

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4.6 Ivanova Irina Leonidovna, The historical development of investment in the lease

Ivanova Irina Leonidovna, Ph.D. student of accounting and auditing chair, Volga State University of Technology, E-mail: nkc.yola @ gmail.com

Annotation: Disclosed the historical aspect and direction of leasing abroad and in Russia.

Keywords: leasing, leasing operations, the international market, the equipment.

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4.7 Suchkov Evgeny Vladimirovich, INTEGRATED RISK MANAGEMENT MODEL

Suchkov Evgeny Vladimirovich, Ph.D., applicant of accounting and auditing chair, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: Considered conceptual approaches to risk management. Be characterized model, the main provisions of which are dictated by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

Keywords: risk, control, model, evaluation and monitoring.

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4.8 Malsagov Idris Alikhanovich, ROLE OF MANAGEMENT ACCOUNTING INFORMATION SUPPORT ORGANIZATION OF COMPETITIVE STRATEGY

Malsagov Idris Alikhanovich, Ph.D., applicant of accounting and auditing chair, Volga State University of Technology", Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: Discusses the importance of management information formed in the environment of management accounting and reporting to address the strategic goals of the organization.

Keywords: management accounting, strategic objectives, business accounting.

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4.9 Rudich Olga Valerievna, CATEGORY OF HUMAN CAPITAL AND ITS TRANSFORMATION In the accounting system

Rudich Olga Valerievna, applicant of accounting and auditing chair, Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: nkc.yola @ gmail.com

Annotation: Considered foreign and domestic disclosure practices of human capital in the accounting and reporting.

Keywords: human capital, financial reporting, performance, international standards.

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ANNOTATION TO THE ARTICLES