Scientific Journal of KubSAU

Business risk is an integral part of the economic activities of any organization. Currently, compulsory and one of the main criteria of normal and stable operation of the economic entity is timely risk assessment of entrepreneurial activity in order to prevent further negative consequences. In this article, we present a technique of multi-criteria approach to the analysis of business risks. The basic signs of increasing risks of entrepreneurship are formulated. On the example of the organization under study, we have given an assessment of business risks with the use of multi-criteria approach. Within the article, we identify potential business risks as an analysis of the solvency and liquidity assessment, analysis of financial stability, comparative analysis of the calculations, the analysis of the business activity of the economic entity, assessment of cost-effectiveness study of the organization. In the context of each block, there are specific indicators characterizing the increase or decrease the risks of entrepreneurship. Data for the study was analyzed for the organization and compared to the theoretical value. For each of the aspects of multi-criteria assessment of business risks there are substantiated conclusions. Based on the study, we have stated the advantages and disadvantages of multi-criteria approach to risk assessment of entrepreneurial activity of the economic entity

This article discusses the concept of "tax optimization" and gives a detailed study of separate line of optimization of taxation of individual entrepreneurs paying tax of imputed income and (or) simplified system of taxation depending on the presence or absence of its employees, an algorithm for determining the possibility of reducing the amount of taxes for special tax regimes on the value of insurance contributions to the extrabudgetary funds

The relevance of the study is due to the fact that in modern conditions the question of the effectiveness of tax accounting, the optimal model of its interaction with management accounting, as well as enhancing the role of the tax administration, tax optimization at the level of the entity and the construction of the administrative account for tax purposes are particularly acute. As a consequence there is the need to investigate the bookkeeping and fiscal accounting data harmonization with the aim of taxation control, analysis, management and optimization. This problem is solved through organization and fulfillment of management accounting playing the key role in data consolidation in the unified information system to solve the arising problems. The paper presents the theoretical and methodological aspects of management accounting aimed at taxation optimization. The scientific and methodical approaches and recommendations presented in the article allow extension of the theoretical understanding of the tax and management accounting systems, increase the range of missions in management accounting tasks related to tax optimization and effective management of tax liabilities of the organization. All this will enhance the analyticity of information, the effectiveness of management decisions in the field of taxation. The provisions of the article can be used in the practice of accounting and economic services organizations, audit, consulting organizations

This article explores the concept and essence of entre-preneurial risk; we have also given the views of vari-ous scientists and economists to determine the essential content of the category of “business risk”. The order of business risk assessment on the example of Urupskiy company has been shown

This article discusses one of the main tax optimization - budgeting taxes. We have investigated in detail the category of “tax planning”. The basic principles and steps of the tax budgeting have been listed

The changes which have happened in the structure and the contents of accounting reports are presented in the article, and the procedure of payments indicator "Cumu-lative financial result of the period" is considered in detail

The article discusses the importance of extra capital to ensure the effective development of both a single economic entity, and society as a whole. The authors analyze the process of formation and development of information society in the world and in Russia in particular. We have studied various scientific approaches to the definition of the modern paradigm of human development and defined the individual characteristics which, in the authors' opinion, are peculiar to the information society. The article analyzes the importance of innovation and investment in knowledge and information for the development of the Russian Federation of a modern market economy and a high level of well-being of each individual citizen and society as a whole. The dynamics of information and communication component of modern Russia, in the context of households and the productive sector has been studied. The criteria of investment attractiveness of the economic entity have been substantiated. We have studied the dynamics of the financial and economic results of the investigated economic entity - the Krasnodar branch of Soyuzmorgeo company. The article identifies the problems impeding the development of effective study of the organization. The authors have performed the analysis of the investment attractiveness of the Krasnodar branch of «Soyuzmorgeo» and recommended basic perspective directions of increasing its investment attractiveness

This article features the account peculiarities and reflection the expenses of future periods in the balance sheet

This article discusses the transition to a simplified system of taxation as one of the ways of tax optimization for an economic entity. It also discusses the benefits of this mode, the procedure for calculating the amount of tax on the basis of selected tax base

This articlе discussеs thе cоncеpt оf gооdwill (i.e. businеss rеputatiоn) , its rоlе in pоsitiоning of thе mоdеrn оrganizatiоn in thе markеt, as wеll as mоdеrn apprоachеs tо thе fоrmatiоn and еvaluatiоn оf gооdwill, tо idеntify factоrs that affеct thе prоcеss оf fоrming succеssful businеss rеputatiоn. We have also shown an accоunting trеatmеnt оf gооdwill undеr Russian and intеrnatiоnal standards