Аnnotation English № 1(13) – 2013

SCIENCE NEWS

About monography Usenko A.M.

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Gryaznova A.V. About the International scientific and methodical conference "December readings in memory of S.B. Barngolts"

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I. Role of economic analysis in the innovation economy

1.1 Melnik M.V., Kogdenko V.G. PECULIARITIES OF THE ANALYSIS OF CONSOLIDATED STATEMENTS

Melnik Margarita Viktorovna, Honored Worker of Science, Doctor of Economics, Professor of the Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: eaa@fa.ru

Kogdenko Vera Gennadievna, Dr. Econ. , Professor, Head of the Department of Financial Management, National Nuclear University Moscow Engineering Physics Institute (MEPI), Russia, Moscow, E-mail: helenharp1@yandex.ru

The features of the consolidated financial statements, relevant to its analysis. Isolated system of indicators to assess the long-term financial decisions and identify the key factors that determine the long-term financial solutions corporation: leverage, dividend policy and investment. Presents multivariate deterministic models to assess the impact of individual factors on the financial decisions of the corporation.

Keywords: consolidated reporting, analysis, indicators, impact factors, deterministic models, financial solutions, corporation.

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1.2 Barilenko V.I. Analytical justification OF WAYS OF INNOVATION DEVELOPMENT

Barilenko Vladimir Ivanovich, Dr. Econ. Sciences, Professor, Head of the Economic Analysis chair, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: vbarilenko@yandex.ru

The problems of choice of directions of innovative development and motivation of business organizations. To address these issues suggests the use of the principles of business analysis, based on the account of customers of different stakeholders.

Keywords: innovation, sources of innovative ideas, the motivation, the requirements of stakeholders, business - analysis, task analysis 

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1.3 Efimova O.V. Paradigm of sustainable development: The problems of information and analytical support

Efimova Olga Vladimirovna, Dr. Econ. Sciences, Department of Economic Analysis, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: oefimova2002@mail.ru

Sustainable development is becoming increasingly important to the business community. The company, which supports transparency in this respect, of course, is more credible stakeholders and potential partners. In addition, the company is able to control the reputational risks. The solution can be a dialogue of information reporting on sustainable development as a new form of corporate reporting. Part of the preparation of this report and related issues are discussed in the present paper,.

Keywords: sustainable development, corporate accountability, sustainability reporting, the information needs of stakeholders.

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1.4 Batyrova N.S. Integrated reporting: ANALYSIS OF THE CURRENT SITUATION AND PROSPECTS

Batyrova Nadezhda Sergeevna, postgraduate student of Economic Analysis chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: nsbatyrova@yandex.ru

A comparative analysis of the experience of foreign companies - world leaders in compiling integrated reporting, as well as Russian companies started trying to understanding the new format of information to assess the current state of integrated reporting, identifying the strengths and weaknesses of the preparers in order to take account of this experience and to develop an approach that is applicable to companies operating in Russia.

Keywords: integrated reporting, business model, risk assessment and management, strategy, corporate governance and remuneration, performance, prospects for the future. 

 

 

 

 

 

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1.5 Ermakova M.N. About a comprehensive OF economic analysis 

Ermakova Marina Nikolaevna, Ph.D., assistant professor of economic analysis chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: ermakova-fa@yandex.ru

The article is devoted to the position of Professor S.B. Barngolts development of an integrated approach to economic analysis. This direction was the methodological basis for many modern concepts, including the concept of a balanced scorecard.

Keywords: economic analysis, system performance, complexity, performance, balanced system. 

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1.6 Gerasimova E.B. TO THE QUESTION OF ECONOMIC ANALYSIS term system

Gerasimova Elena Borisovna, Doctor of Economics, Professor of Economic Analysis chair, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: gerasim_ova@inbox.com

We consider a system of terms of economic analysis, particularly the methodology research at present.

Keywords: term system, economic analysis, methodology, principles of economic analysis, the dialectical approach, system approach, turbulence, self-organization, social and economic reserves. 

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1.7 Gavel O.Y. REALIZATION OF ADAPTIVE MANAGEMENT REQUIREMENTS IN THE ANALYSIS AND THE ASSESSMENT OF INVESTMENT PROJECTS

Gavel Olga Yurievna, Ph.D., associate professor of Financial management chair, Moscow Financial and Industrial University "Sinergia", Russia, Moscow,
E-mail: olga-gavel70@yandex.ru

This article discusses the investment analysis requirements for management accounting. The features of methods and procedures for the investment project analysis in the conditions of the increased turbulence of the economic environment are identified. Suggestions for the application of real options method for investment management are formulated.

Key words: strategic management accounting; adaptive management; project life cycle; investment analysis; discounting and option method. 

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1.8 Grigorieva S.V. EXPERT ESTIMATES IN ANALYSIS OF SUSTAINABLE DEVELOPMENT OF motor transport enterprises

Grigorieva Svetlana Vladislavovna, Ph.D., Competitor of the Department of accounting and auditing, Volga State University of Technology, Russia, Yoshkar-Ola,
E-mail: nkc.yola @ gmail.com

The paper used the method of expert assessments to analyze the relationship of factors and indicators of availability of the services of trucking companies.

Keywords: expert evaluation factors, performance, analysis, coefficient of agreement of experts. 

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1.9 Kudryavtsev D.S. ANALYSIS OF LIQUIDITY

Kudryavtsev Dmitry Sergeevich, postgraduate student, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: eaa@fa.ru

A classification of financial assets, analyzed the Russian practice of analyzing the liquidity of companies, and recommendations.

Keywords: liquidity risk, financial assets, relations between the companies, liquidity analysis. 

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1.10 Kerimova C.V. Methods of assessment of economic efficiency of advertisement

Kerimova Chinara Vagifovna, assistant of the «Economic Analyses» сhair, Finance University under the Government of Russian Federation, Russia, Moscow,
E-mail: nkc.yola @ gmail.com

The article considers the methodic of assessment of economic efficiency of advertisement. The basic approaches to determining the effectiveness of advertising are analyzed and the analytical framework for the analysis and control of advertising investments proposed.

Key words: advertising, advertisement project, efficiency, evaluation methods, analytical support 

 

 

 

 

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1.11 Plotnikova V.V. PROFITABILITY ANALYSIS METHOD OF CONSOLIDATED CAPITAL

Plotnikova Vera Viktorovna, Ph.D., senior lecturer of analysis of economic activity and audit chair, Saratov State Social and Economic University, Russia, Saratov,
E-mail: nkc.yola @ gmail.com

The problems of the formation of the consolidated financial statements STI reflecting the system of the consolidated capital of enterprises. Dana refine indicators for factor analysis of profitability of the consolidated equity. Shows the impact of factors affecting the profitability of the consolidated equity.

Keywords: consolidated reporting, analysis, consolidated capital assets, return on consolidated equity. 

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1.12 Khrushchev R.V. MANAGEMENT PPL: intellectual products BASED ON NEW APPROACHES IN ANALYSIS

Khrushchev Roman Vitalyevich, Ph.D., Senior, Institute of Macroeconomic Research under the Russian Economic Development Ministry, Russia, Moscow,
E-mail: khrushchevrvmacroeconomics@vandex.ru

To finance the procurement spend a significant part of the budget. Placing orders reaches that value for money without the specialized control of the government. In this regard, made proposals for reciprocal linking analysis tools, statistics, forecasting and planning, the use of which will be useful in public procurement.

Keywords: management of the public procurement system, the management of procurement-mi, public administration, and analysis, government procurement, statistics, forecasting, planning, procurement planning. 

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1.13 Tsetuhin L.D. Two approaches to the interpretation of the definition «financial leverage»

Tsetuhin Lev Danilovich, Ph.D., Art. teacher of "Economic Analysis" chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: nkc.yola @ gmail.com

The article considers some issues being discussed today related to the capital on micro-level: capital structure and its influence on calculation of the effect of financial leverage (EFL) as an instrument to optimization of decision making process by management to increase the return on equity. Brief description is given for 2 basic concepts of EFL; specified the method of calculation of return in accordance with the model using the profitability ratios: before interest payment (EBIT) and after interest payment (Net Profit).

Key words: capital, total, equity, debt, structure, leverage, effect, return on debt/equity, profitability, ratio. 

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II. Innovative business solutions

2.1 Savenkova T.I. TENDENCIES OF DEVELOPMENT of innovative logistics In postal services

Savenkova Tatyana Ivanovna, Doctor of Economics, professor, firm "Meyer", Estonia, Tallinn, E-mail: sa.ve @ mail.ru

Good organization-mail is indispensable in any landscaped-dimensional state. Back in early 2009, it was announced on the need to: Upgrade-Vat entire logistics backbone enterprise for greater centralization of management, increase revenue, expand the list of services, including financial, to create in its wing structure, to auctioning "Mail of Russia", etc. The implementation of the program of innovation development of postal services of the Russian Federation on the basis of available logistizatsii, when new technologies, combined with modern methods of management, an information and technical equipment, etc. The world has accumulated a lot of experience of this field.

Key words: innovative logistics, mail, postal services, postal operator, logistics in the field of postal services, logistics systems, forms, techniques, tools, features of logistics in postal services. 

 

 

 

 

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2.2 Fayzulloyev M.K. The basic premise of THE FORMATION OF INNOVATION IN THE REPUBLIC OF TAJIKISTAN

Fayzulloyev Mashrab Kurbonalievich, PhD, assistant professor of business economics and entrepreneurship, Tajik National University, The Republic of Tajikistan, Dushanbe,
E-mail: mashrab@mail.ru

The article considers the problems of innovative activity standing in the Tajikistan. Some concrete problems of innovative activity developing are reviewed. The main solution of problems of innovative activity are offered. The world’s experience of innovative activity stimulated forming is analyzed. The function of government in forming and developing of innovative activity is determined.

Key words: innovation, innovation activity, innovation infrastructure, innovation’s stimulated 

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2.3 Shkut R.A. MOSCOW - WORLD FINANCIAL CENTER: REALITIES AND NEGATIVE OUTLOOK

Shkut Roman Aleksandrovich, postgraduate student, Finance University under the Government of Russian Federation, Russia, Moscow, E-mail: nkc.yola @ gmail.com

In a given article author analyzes an attempt of creation the innovation project- Financial center in Moscow , which was supplied by President of Russia  Dmitry Medvedev three years ago at the St. Petersburg Economic Forum. Thanks to this innovation project Russia can modernize economy, stabilize macroeconomic indicators, improve an infrastructure etc. However for creation of the strong financial regional leader Moscow should solve a number of problems in the next years.

Keywords: financial centre, innovation project, market, macroeconomic. 

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2.4 Tyamusev D.I. THE CONTROL SYSTEM OF COMMODITY STOCKS IN RETAIL TRADE

Tyamusev D.I., Postgraduate student, Samara State University of Communications, Russia, Samara, E-mail: tyamusev@mail.ru

The process of trafficking is very dynamic, respectively, changeable, and an optimal amount of stock. It causes the necessity of regulation of frequency and size of parties of import, the incoming flow of goods in each link (warehouse, a shop) and in the system of commodity movement in General, the need for inventory management.

Key words: retail trade, stocks, trade, demand, and inventory management. 

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2.5 Markiv S.V. UPDATING ANALYSIS OF EFFICIENCY Fixed assets of GAS INDUSTRY

Markiv Stanislav Viktorovich, postgraduate student of Economic Analysis chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: ea@fa.ru

System performance analysis of fixed assets in the gas sector should take into account economic, social, environmental and technological factory, affecting the use of fixed assets.

Key words: Efficient use of assets, capital productivity, the analysis of fixed assets, the gas industry. 

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2.6 Kirsanov I.A. EFFECTIVE SEGMENTATION - A key success factor

Kirsanov Irina Anatolievna, Competitor of the Department of Innovation Management, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: irina-kirsanova@yandex.ru

The mechanism of an effective segmentation of the company to achieve a sustainable competitive advantage.

Keywords: increased competition, the company, the process of segmentation of the apparatus strategic, competitive advantage. 

 

 

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III. Budget and tax policy in the regions

3.1 Panskov V.G. REGIONAL Budgetary independence and investment activities

Panskov Vladimir Georgievich, Doctor of Economics, professor, Honored Economist of the Russian Federation, the first rank State Tax Counselor, professor of "Tax and Taxation" chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: 5868116@mail.ru

The article focuses on an issue that prevented the regional and local authorities to make full use of the tax and budgetary mechanisms for attracting investment in the regions. Made recommendations to empower territorial budgets own tax revenues and strengthen their revenue base

Keywords: regional budgets and local budgets, fiscal autonomy, their own income, tax revenue, tax arrangements, land tax. 

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3.2 Parasotskaya N.N. Features of accounting and taxation of offsets and barter

Parasotskaya Natalia Nikolaevna, Ph.D., assistant professor of "Accounting" chair, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: nkc.yola @ gmail.com, Phone: 8 (495) 517-36-48

The questions of settlement between the parties, carried out through the netting requirements and barter. Be to let the recognition of revenue from the sale, obtaining property under a barter. Establish conditions of credit transactions in accordance with the law, including the Internal Revenue Code.

Keywords: accounting, offset requirements, barter and taxation.

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IV. INNOVATIONS IN accounting, control and audit

4.1 Varnyakov Y.V. Organizational and methodical MODEL FOR CONTROLLING on EXAMPLE OF OJSC "Moscow Helicopter Plant. Mil"

Varnyakov Yury Vladimirovich, Deputy Executive Director for Economics and Finance, JSC "Moscow Helicopter Plant. Mil", Russia, Moscow,
E-mail: varnyakov@yandex.ru

Considered: the information system of the holding, including data management and calculation of cost of production aircraft-building enterprises. The features of Custom method of cost accounting and cost calculation in terms of controlling.

Keywords: information system, logic modeling, management of costs, cost allocation, calculation, controlling. 

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4.2 Myskina E.N. ROLE OF CLASSIFICATION OF PRODUCTION COST IN MANAGEMENT OF helicopter industry enterprises

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

Consider the value and classification of costs used in managing production activities. The possibility of ranking of information on selected indicators to assess the costs of ongoing contracts.

Keywords: account information, production activities, costs, features classification, types of costs. 

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4.3 Koneva O.V. MODEL OF COMPLEX ANALYSIS AND ASSESSMENT OF SMALL BUSINESS

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

Having reviewed the proposed methodological approach of forming a model of integrated assessment of small businesses. Shows the use of a model for a selected set of small enterprises in the service sector.

Keywords: small business, performance, integrated assessment, groupings of indicators, evaluation model. 

 

 

 

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4.4 Berdnikov V.V. FEATURES OF ANALYTICAL MODEL IN BUSINESS CONTROLLING

Berdnikov Victor Vyacheslavovich, Ph.D., Associate Professor of Economic Analysis, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: ea@fa.ru

The article describes the author's vision of analytical concept of controlling. Are defined especially controlling, using the tools of business analysis. Formulate the basic principles of creating a controlling system for implementing adaptive management business.

Keywords: controlling, business analysis, management flexibility, sustainability, effectiveness and efficiency of the business. 

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4.5 Kaspin L.E. OPPORTUNITIES OF USAGE THE FORMATION OF XBRL AT FORMATION OF integrated reporting

Kaspin Leonid Efimovich, MA student, Kazan (Volga) Federal University, Russia, Kazan, E-mail: kaspinl@yandex.ru

The concept of integrated reporting, creation of information and transfer to users with an electronic business reporting language - Tag XBRL.

Keywords: integrated reporting concept, electronic tongue, the transformations of the information users. 

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4.6 Sidorova M.I., Radova A.Y. IMPROVEMENT OF accounting forms IN GOVERNMENT AGENCIES IN CONDITIONS OF CONVERGENCE RAS and IFRS

Sidorova Marina Ilyinichna, Ph.D., assistant professor of management accounting, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: sidorova2003@list.ru

Radova Anastasia Yurievna, 6th year student absentee Accounting and Statistics Department, Financial University under the Government of the Russian Federation, Russia, Moscow, E-mail: eaa@fa.ru

The requirements to be met by the main forms of financial statements in light of the ongoing harmonization of Russian Accounting Regulations and international standards for financial reporting.

Keywords: international standards, balance sheet, statement of financial results, changes in the structure. 

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4.7 Gerasimova L.N., Chernyshova C.R., Accounting mechanism OF Provision for WORKERS future vacation

Gerasimova Larisa Nikolaevna, Dr. Econ. Sciences, Department of Accounting, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: 22929@mail.ru

Chernyshova Catherine Robertovna, student of accounting and auditing, Financial University under the Government of the Russian Federation, Russia, Moscow,
E-mail: Katrin_chern@inbox.ru

The problems of the formation of allowance for the next start-of workers in the accounting and tax accounting. Analyzed the current method of calculating the amount of the allowance for vacation. Advantages and disadvantages of these methods. The factors influencing the value of the reserve.

Keywords: pool, a provision, vacation, method, calculation of the tax, the standard account, the reward. 

 

 

 

 

 

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V. THEORY AND HISTORY OF SCIENCE

5.1 Kuter M.I. From the history of double-entry bookkeeping: record of money. Trade secret - impediments to double-entry bookkeeping. Dual (two-sided) ACCOUNTS

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

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5.2 Hanafeev F.F. HISTORICAL STAGES AND DEVELOPMENT OF TAX ADMINISTRATION IN RUSSIA

Hanafeev Farid Faizrahmanovich, Dr. Econ. Sciences, Head of Department of Taxes and Taxation Volga State University of Technology, Head of the Federal Tax Service of the Republic of Mari El, Russia, Yoshkar-Ola, E-mail: u12@r12.nalog.ru

The main features of the different stages in the historical development of tax administration in Russia.

Keywords: financial authorities, reforms and taxation.

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5.3 Omarov M.D. HISTORICAL CHARACTERISTICS OF PERFORMANCE Administrative justice in the pre-market PERIOD

Omarov Marat Dzhalilovich, Postgraduate Department of Theory and History of State and Law, Mari State University, Russia, Yoshkar-Ola, E-mail: nkc.yola@gmail.com

Consider some historical aspects of the administration of justice. The characteristic of the pre-market period.

Keywords: administrative justice, public authorities, powers, complaints.

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ANNOTATION TO THE ARTICLES