Аnnotation English № 4(10) – 2012 | Инновационное развитие экономики

About IV Russian-Ukrainian Symposium	2
I. TAX PROMOTING OF THE NATIONAL ECONOMY
1.1 Mayburov I.A. THE NEED FOR STRENGTHENING THE PRINCIPLE OF BENEFIT IN TAXATION: CONCEPTUAL APPROACH Mayburov Igor Anatolievich, Dr. Econ. Sciences, Professor, Head of Department of Financial and Tax Management Chair Ural Federal University honor of the first Russian President Boris Yeltsin, Yekaterinburg, Russia, 620002, Ekaterinburg, ul. Mira, 19, PO Box 10, E-mail: mayburov.home @ gmail.com Article deals with the problem of insufficient use of the principle of benefits in taxation. The author gives a theoretical basis of the principle of benefits. The use of the principle of benefit in motor vehicle tax, property tax and social taxes was analyzed. It is concluded that increasing personal interest in taxation is very important. It is proposed to introduce individual tax account, which will be credited a percentage of the paid to individual taxes. The taxpayer can use this account to pay for medical, educational and other public services above a certain package of social services. Key words: principle of benefit, taxation, motor vehicle tax, property tax, social taxes, individual tax account.	12
1.2 Goncharenko L.I., Vishnevskaya N.G. ON IMPROVEMENT OF TAX ADMINISTRATION OF INNOVATIVE ORGANIZATIONS Goncharenko Lyubov Ivanovna, Dr. Econ. Sciences, Professor, Head of Department of Tax and Taxation Chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Russia, Moscow, E-mail: nalogi@fa.ru Vishnevskaya Nadezhda Gennadievna, PhD, A.P. of Tax and Taxation Chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Russia, Moscow, E-mail: nalogi@fa.ru The problems of providing innovative development-related organizations to support innovation through the use of tax incentives. Offers on the concentration of taxation of large organizations, non-innovative clusters in special tax office. Key words: tax incentives, innovation, benefits, tax accounting.	17
1.3 Goncharenko L.I., Artemyev A.A. The customs duties and taxes reliefs: theoretical and practical problems of application in the Customs Union (Belarus-Russia-Kazakhstan) Goncharenko Lyubov Ivanovna, Dr. Econ. Sciences, Professor, Head of Department of Tax and Taxation Chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Russia, Moscow, E-mail: nalogi@fa.ru Artemyev Aleksey Alexandrovich, PhD, A.P. of Tax and Taxation Chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Russia, Moscow, E-mail: nalogi@fa.ru Issues of establishing and granting of reliefs from customs duties and taxes are considered. These issues are caused by impropriety and inefficiency of reliefs granted to traders; directions of eliminating problems connected with identification of privileged operations; necessity of the decision making process of the reliefs establishing only by laws. Key words. Customs duties and taxes, reliefs, privileged operations, methodology of regulation, decision making process, control, revenue losses.	25
1.4 Hanafeev F.F., Grinkna N.G. DEVELOPMENT OF ANALYTICAL COMPONENT IN THE REGIOAL SYSTEMS OF TAX ADMINISTRATION Hanafeev Farid Faizrahmanovich, Dr. Econ. Sciences, Professor, Head of Department of Tax and taxation chair FSBEI HPO “Volga State Technological University”, The head of the Russian FTSA of Mari El Republic, Yoshkar-Ola, Russia, E-mail: inuly3@rambler.ru Grinkna Nadezhda Gennadievna, Deputy Head of the Russian FTSA of Mari El Republic, Yoshkar-Ola, Russia, E-mail: inuly3@rambler.ru Deals with the problems and the results of the analytical work of the regional tax authorities. The features of forecasting tax revenues to the regional budget. Key words: tax administration, analysis, monitoring, forecasting tion, the tax revenue.	30
1.5 Chekulaeva E.N. Methods and stages of management of tax risks in the organizations. Chekulaeva Elena Nikolaevna, PhD, chair of "Tax and Taxation", FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: lenchik281287@mail.ru In this article stages of management by tax risks in the organizations are considered. The concept of tax risk, a form and principles of management are reflected by tax risks, and also the main methods of control over tax risks in the organizations are offered. Key words: tax risk, forms of government tax risks, management of tax risks, methods of management, stages of management of tax risks.	35
II. Innovations IN BUSINESS ENVIRONMENT
2.1 Melnik M.V. Development of Strategic Audit Melnik Margarita Viktorovna, Doctor of, Science, Economics, Professor of FSEBI HPE Finance University under the Government of the Russian Federation, Moscow, Russia, E-mail: eaa@fa.ru The article reveals the main directions of development auditing for assessing the accuracy of forecasts and strategic documents defining the future development of business organizations and their effectiveness. Keywords: audit trends, performance audit, the audit strategy of investment and innovation projects, forecasting of financial stability, expert assessment of the prospects for development, consulting.	42
2.2 Smirnov V.V. Global and domestic competition of industrial companies in the innovation economy (on the basis of steel industry) Smirnov Valeriy Valerievich, PhD, A.P. of Economics and anticrisis management of chair FSBEI HPO “Finance University under the Government of the Russian Federation”, Теl.: 8-910-479-26-90, E-mail: valeryvsmirnov@rambler.ru Competitiveness of big Russian steel companies are relevant not only for the enterprises themselves, but also Russia as a whole, because they are it’s basic economic units. The article deals with the current situation of the companies, various aspects of their perspective competitiveness. Recommendations are cared out for its improvement. Key words: competition, competitiveness, steel industry, swot analysis.	50
2.3 Firsova I.A. INFORMATION SUPPORT AS NECESSARY CONDITION OFINTRODUCTION OF THE DESIGN APPROACH TO MANAGEMENT OF THE ENTERPRISES Firsova Irina Anatolievna, Dr. Econ. Sciences, Professor of «Marketing» chair FSBEI HPO "University of Finance of the Government of the Russian Federation", Russia, Moscow, E-mail: Firsova-moscow@yandex.ru In article it is considered advantages of software product of Iiko integrated on the basis of Enterprise resource planning. Distinctive features of software product of IikoRMS. Information communications of processes of implementation of services by catering establishments taking into account IikoRMS system introduction Keywords: software product, ERP-system, Enterprise resource planning, catering establishment, information technologies.	60
2.4 Sapozhnikova N.G. SWAP CONTRACTS IN BUSINESS ACTIVITY OF CORPORATIONS Sapozhnikova Natalia Glebovna, Dr. Econ. Sciences, Professor, Head of Department Accounting and Auditing chair FSBEI HPO Voronezh State University, Russia, Voronezh, E-mail: sapozh@yandex.ru The market of fixed-term contracts includes the swap contracts, the economic essence of which is expressed in an exchange between the parties during the term of the swap periodic payments for the execution of a binding agreement. Keywords: derivatives, futures market, swap agreements: Interest, foreign exchange, commodity.	66
2.5 Sychev M.S. INDICATORS OF Export potential EVALUATION in the COMPANY Sychev Maksim Sergeevich, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: kbua@volgatech.net The article considers a system of indicators for assessing the export potential of companies in the analysis of the efficiency of resource use, assess the competitiveness of production and efficiency analysis of production and marketing activities of the Keywords: export potential, analysis and evaluation, quantitative, qualitative and structural indicators	72
2.6 Firsov Y.I. DESCRIPTION OF THE ECONOMIC DEVELOPMENT AND INVESTMENT REGIONS FOR EXAMPLE Volga Federal District Firsov Yuriy Ivanovich, PhD student of «Marketing» chair FSBEI HPO "University of Finance of the Government of the Russian Federation", Russia, Moscow, E-mail: UFbarcelona@yandex.ru The article deals with economic and investment trends in regional development on the example of the Volga Federal District, describes the district in terms of investment attractiveness Keywords: investment, investment attraction, regional development.	77
2.7 Surkin P.N. A MODEL OF INVESTMENTS IN FIXED CAPITAL OF COMPANIES Surkin Petr Nikolaevich, Post-graduate of Department of Accounting, Analysis and Audit Chair, FSEBI HPO Tyumen State University, Tyumen, Russia, E-mail: analiz@utmn.ru The article describes the main elements of the investment management company's share capital, to include consideration of the investment policy, accounting and analytical tools and evaluation of cash flows of the company. Keywords: Investment, Capital, Enterprise, tools, cash flow	84
III. Banking Management
3.1 Lavrentiev M.V. Conceptual approach to synergy and innovation and investment banking management Lavrentiev Mihail Vladimirovich, PhD student, JSC "Research Institute of goods movement and the conditions of the wholesale market", Russia, Moscow, E-mail: lavrmv@gmail.com The author of the analysis strategies of commercial bank proposed a conceptual approach to synergy, innovation and investment banking management to promote its innovative activity. Keywords: strategy, concept, innovation, bank management, synergy.	89
3.2 Belousov A.S., Vadimova S.A. To assessment of the financial result of commercial bank activities Belousov Aleksandr Sergeevich, Ph.D., Associate Professor of «Economics and Finances» Chair, FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: kef@volgatech.net Vadimova Svetlana Aleksandrovna, Art. lecturer of «Economics and Finances» chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: kef@volgatech.net The article considers the technique of the analysis activities of commercial bank profit-oriented analysis of net revenues and their impact on profit margins, displaying the possibility of the factor analysis in assessing the changes in financial results. Keywords: commercial bank, the financial result, profit, net income, a factor analysis.	93
3.3 Vinokurova E.A. Retail business of a commercial bank as an object of economic analysis Vinokurova Elena Alekseevna, Specialist of retail sales, JSC "BINBANK" in Yoshkar-Ola, Yoshkar-Ola, Russia, E-mail: elena.a.vinokurova@gmail.com The article considers the problem of the retail business of a commercial bank, offers advice on the formation of intra-flow analysis of information on the organization of retail activities, the main directions of economic analysis of retail banking business. Keywords: retail banking, retail banking problems, the Information database analysis, task analysis.	98
IV. Information management OF accounting and Analytical Support
4.1 Skornyakova A.A. Structure and group of expenses on information and communication ensuring management in the analytical account Skornyakova Anna Alekseevna, Institute of economy, management and law, Assistant to chair of accounting and audit, Russia, Kazan, E-mail: Anyuta191185@rambler.ru In this article a system approach in the organization of an analytical cost accounting in the information and communication maintenance of management presents a classification of considered expenses. The nomenclature of articles of capital and operating costs on information and communication ensuring management is developed. Keywords: information and communication ensuring management, system approach, technical and software of processing of information, group of expenses, analytical account, nomenclature of items of expenditure	103
4.2 Bazhenova V.I. DEVELOPMENT OF STANDARD requirements TO the METHODOLOGY OF ACCOUNTING FOR LEASING OPERATIONS Bazhenova Vera Igorevna, PhD student of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: bazvera@yandex.ru All requirements of the International and Russian standards forming the strategy of accounting lease operations are analysed. The content of standards is revealed. Methodical problems which were not reflected in accounting standards are stated. Key words. Lease, accounting lease operations, International Accounting Standards, plan regulation of lease accounting standard.	108
4.3 Larionova A.V. Classification and recognition of costs on restoration of fixed assets in accounting Larionova Alina Valerievna, PhD student of Accounting and Audit chair FSBEI HPO «Volga State Technological University», Yoshkar-Ola, Russia, E-mail: larionova.alina@gmail.com The paper deals with the classification of the costs on the restoration of fixed assets and conditions for their recognition in the operating and capital accounting costs. There are recommendations for practical use. Key words: classification of work, restoration costs of fixed assets, renovation, reconstruction, modernization.	115
4.4 Korotkova A.V. ACCOUNTING POLICY OF INTEGRATED ACCOUNTING SYSTEMS IN HOLDING COMPANIES 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 formation of an accounting policy of integrated accounting system holding clarifies the wording of the term "Accounting Policies", we propose an algorithm of a scientific policy for the integrated accounting system. Keywords: accounting policy, an integrated accounting system of the holding, consolidated reporting, standard.	119
4.5 Kirillova M.V. FORMING and reporting FINANCIAL RESULTS ACTIVITIES OF ORGANIZATIONS OF CONSUMER COOPERATION Kirillova Marina Vitalievna, PhD student of Accounting and Audit chair FSBEI HPO «Volga State Technological University», Yoshkar-Ola, Russia, E-mail: kbua@volgatech.net Discusses the importance of financial performance in the standard-setting framework of the Russian accounting and of international standards. Emphasizes the need to consider the influence of risks on the financial performance of consumer cooperation. Keywords: consumer cooperatives, financial results, revenues and expenses, the recognition of risk assessment.	122
4.6 Lukachanova E.A. APPLICATION OF COST-KILLING IN THE ANALYSIS OF insolvent companies Lukachanova Ekaterina Alexandrovna, applicant of Accounting and Audit chair FSBEI HPO “Volga State Technological University”, Yoshkar-Ola, Russia, E-mail: vlukachanova@yandex.ru The paper proposes a method and disclosed stages of the cost by using the concept of cost-killing, which allows the company to minimize costs, Naho-dyaschegosya in bankruptcy proceedings. Keywords: cost-killing, cost analysis, the failure of the enterprise.	126