Аnnotation English № 2(14) – 2013

Chagin Denis Valerevich, postgraduate student of accounting and auditing chair Volga State University of Technology, Russia, Yoshkar-Ola, E-mail: chagindv@mail.ru

THEORY BASES OF FORMING THE INVESTMENT PROJECTS FOR PORTFOLIO INVESTMENTS AND GAS INDUSTRY ORGANIZATIONS

Examined the content of the work on the formation of investment projects characterized factors affecting the rate of return of equity and debt instruments of investment organizations oil and gas industry. We propose a turn-based chain of actions managers of oil and gas organizations, implemented in the design and implementation of portfolio investments.

Keywords: investment, project, business planning, method of formation of the project.

 

 

Makurina Alexandra Olegovna,

postgraduate student of the economic analysis chair

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: Makurina_sasha@mail.ru

CURRENT PROBLEMS OF CONSTRUCTION SYSTEM OF INDICATORS OF STRATEGIC DEVELOPMENT COMPANIES

The article deals with the problems of formalizing the strategy through a system of indicators, the use of expert and mathematical methods to ensure the relationship of financial and non-financial measures of "soft" and "hard" factors. Justification principles of the system of indicators of strategic development is seen as a necessary condition for the development of a successful strategy.

Key words: strategic development, system performance, performance attribution, methods of measurement, principles scorecard strategy.

 

 

Kurmanova Liliya Rashidovna,

Doctor of Economics. , Professor of finance and taxation chair

Bashkir State University

Russia, Ufa

E-mail: kurmanova_ugaes@mail.ru

Kluev Igor Viktorovich

Candidate. Economics. , assistant professor of accounting and auditing chair

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: igor_mail01@mail.ru

STRATEGY OF THE BANK SAFETY MANAGEMENT

Conceptual approaches to ensure the security of the modern commercial bank. The characteristics of the most important indicators of security and organizational measures to protect the interests of the bank.

Keywords: security strategy, financial security, security management, event.

 

 

Cherkasova Tatyana Ivanovna,

Ph.D., assistant professor of accounting and auditing

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: account313@rambler.ru

INSTITUTIONAL ENVIRONMENT FACTORS IN THE REPRODUCTION OF THE CAPITAL ORGANISATIONS

The features of the impact factors of the institutional environment on the reproductive processes of the company's capital. The influence of cyclical fluctuations on investments discussed in direct relation to the impact of both formal and informal institutions.

Keywords: institutionalism, capital, reproduction, recording, analysis.

 

 

Semagin Ivan Aleksandrovich,

Doctor of Economics, Professor of finance and credit chair

Yaroslavl branch of NOU VPO "Institute of Management"

Russia, Yaroslavl

E-mail: ivan_semagin@rambler.ru

Novoselova Olga Alekseevna,

PhD student of taxes and taxation chair

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: nkc.yola@gmail.com

INSTITUTIONAL APPROACH TO ITS INNOVATION AND FINANCIAL AND CREDIT ENSURING

The commercial banks as institutions of the financial sector and their innovation activities. The institutional approach to innovation interaction of real and financial sectors of the economy allows, according to the authors, to strengthen the main areas of banking innovation.

Keywords: innovation cooperation, finance, innovation, financial and credit support, management.

 

 

Ovsyannikova Tatyana Alexandrovna,

Deputy Minister of Finance of the Republic of Mari El,

Excellence in Financial Services,

Honored Economist of the Republic of Mari El

Russia, Yoshkar-Ola

E-mail: mf-kai@minfin.mari.ru

PERFORMANCE ANALYSIS OF CONSOLIDATED budget OF MARI EL republic for 2012 and future challenges for 2013

Analyzed the direction of execution of the revenue and expenditure of the consolidated budget of the Republic of Mari El in 2012, characterized by peculiarities of the national budget, formulated tasks for the current period.

Keywords: budget, budget revenues, security, fiscal policy, budget expenditure.

 

 

Yevstafyeva Alsu Husainovna,

Ph.D., assistant professor of economics and business in the construction chair

Kazan State University of Architecture and Construction

Russia, Kazan

E-mail: nkc.yola@gmail.com

BASIS OF BUDGET AND TAX Federalism

Examined the contents of the key concepts and features of the budget and fiscal federalism. The characteristic of the foreign models of fiscal federalism, revealed the stages of development and the structure of tax federalism in Russia.

Keywords: federalism, models, problems, stages of development, structure.

 

 

Kazakovtseva Marina Vadimovna,

Ph.D., Associate Professor of tax and taxation chair

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: marina290576@mail.ru

METHODICAL INSTRUMENTATION EVALUATION OF THE EFFECTIVENESS OF BUDGETARY REVENUE AND EXPENDITURES

The basic approaches to bring in a comparable magnitude of the result and the cost in the public sector of the economy, given the characteristics of the methodological tools evaluate the effectiveness of budget revenues and budget expenditures. The possibility of using the mechanisms of outsourcing certain functions performed by public institutions.

Keywords: budget revenues, budget expenditures, efficiency, outsourcing.

 

 

Boboshko Natalia Mihajlovna

Doctor of Economics, Professor of tax and taxation chair

Volga State University of Technology

E-mail: v.boboshko@mail.ru

THEORY AND PRACTICE OF REAL ESTATE TAXES

The problems of the reform of property taxation.

Keywords: tax policy, tax reform, the tax on real estate.

 

 

Pozdeev Valery Leonidovich

Doctor of Economics, Professor of Accounting and Auditing chair

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

Korzhavina Yevgenia Nikolaevna

Ph.D., senior lecturer of accounting and auditing chair

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

ANALYSIS IN "target costing"

Presents the author's method of analyzing performance in the "target costing." The procedure involves two steps: analysis of the reasonableness of the target values and the analysis of performance targets.

Keywords: analysis, target costing, cost target, targets, methods.

 

 

Shvetsova Natalia Kimovna,

Ph.D., Associate Professor, Department of Finance and Statistics Analysis

Mari State University

Russia, Yoshkar-Ola

E-mail: shvetsoff@rambler.ru

ACCOUNTING AND ANALYSIS ISSUES OF PROVISION OF FINANCIAL business sustainability

Revealed the importance of accounting information and analysis used in making management decisions on the financial sustainability of organizations. The approaches known Russian scientists to understand the major categories related to the financial condition of the organization.

Keywords: financial performance, evaluation, indicators, analysis.

 

 

Sungatullina Rashida Nurulovna,

Ph.D., Associate Professor, Head of the Department of Economic Analysis and Audit

Vyatka State Agricultural Academy

Russia, Kirov

E-mail: rashida_ns@mail.ru

Klinova Elena Aleksandrovna,

Ph.D., Associate Professor, Department of Economic Analysis and Audit

Vyatka State Agricultural Academy

Russia, Kirov

E-mail: elenka.ipbr @ mail.ru

AUDIT PROGRAMM DEVELOPMENT FOR cyclical approach

The characteristics of the cyclic approach to the development of audit programs, audit identified segments and the cycles of business operations. We propose a method of directed tests, raising the effectiveness of the audit of each cycle of business operations.

 

 

Keywords: cyclic approach, the program audit methodology, testing.

Boboshko Vladimir Ivanovich

Doctor of Economics, Department of Accounting and Auditing

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: V.Boboshko@mail.ru

RELATIONSHIP OF INTERNAL AND EXTERNAL AUDIT

External and internal control together a common goal, which consists in the right and timely recording of transactions in the accounting and reporting of their legality and appropriateness for the enterprise. The problem is the degree of the relationship between internal and external forms of control depends on the characteristics of the functioning of a particular company.

Keywords: internal control, external control, control objectives, management.

 

 

Kolesov Evgeniy Sergeevich,

Leading accountant of OJSC "Surgutneftegaz"

Ph.D., senior lecturer of Accounting, Analysis and Audit chair

Surgut State University

E-mail: eugine_k@mail.ru

INFORMATION COLLECTION SYSTEM OF INTERNAL CONTROL IN OIL AND GAS ORGANIZATIONS

On the basis of the process approach the features of construction of information system of internal control. The characteristics of the organizational procedures of internal control in relation to oil and gas organizations.

Keywords: oil and gas production, processes, particularly the organization of control.

 

 

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

From the history of double-entry bookkeeping: the account balance. DOUBLE ENTRY AND DUAL ACCOUNT. BALANCE OF FINANCIAL RESULTS. BALANCE OF ACCOUNTING ACCOUNTS

(The first number is published in 6 (12), 2012 and the number 1 (13), 2013)

 

Baranov Pavel Petrovich

Ph.D., Associate Professor, Head of Department of Accounting and Auditing,

Director of the Institute of Economics and Management

Siberian State Industrial University

Russia, Novokuznetsk

E-mail: bpavel@ngs.ru

GENESIS OF THE THEORY OF AUDIT: BACKGROUND OF ORIGIN, DEVELOPMENT PROBLEMS, THE CURRENT STATUS

The article presents the author's vision of periodization of the development of the theory of the audit. The basic stages of development of the theory associated with certain scientific ideas expressed by the author's view on the causes of the transformation of the basic theory of substantial performance audit in the transition from one stage to another. Traced the continuity of scientific ideas of major national research schools.

Keywords: theory of the audit, the genesis, structure theory postulates audit, the dominant scientific ideas, the reasons for the transformation.