In this article, development problems in agriculture of the Russian Federation are considered. The role and features of the mechanism of pricing of agricultural production are defined
This article discusses the main problems of small business financing for start-up stage. The basic argument of need of further improving the system of investment for small innovative enterprises is shown, the author proposed a way to solve this problem
In the following article author considers issues concerning of banking crediting of legal entities. Author reveals the main features of credit-and-investment activity of Russian banks and its main problems, which decrease the effectiveness of this activity
In the article, most essential aspects of the national accounting schools’ formation are considered. Main ideas are researched into three accounting trends: legal, economic and balance
In the article, the author considers the role and place of the tax auditing in the audit activities in the Russian Federation. He also explains the order of the organization of audit, its goals and tasks. The model of tax audit for building organizations is resulted
In the article, informational requirements of
accounting information users and the financial
reports’ database are considered
The approach to management of productivity of the enterprise and work on the responsibility centers; structure and an order of formation of multiple-factor system of measurement of the productivity realized in a subsystem of controlling of productivity of the enterprise and work; the conception of construction of the integrated automated control system of productivity of the responsibility centers are described. The article may be useful for economists, managers, specialists who are interested in management and controlling, accounting
In the article, forms of movement and transformation of economic information in integrated registration system are allocated. Process of full registration cycle of code conversion, transfer and reproduction of real economic events in the structure of registration system are presented
In the article two basic approaches of the controlling and management accounting correlation are
considered. Informational and synonymous
approaches are regarded from the point of view of various authors
In the article, consideration of historical aspect of oc-currence and development of postponed taxes in inter-national and domestic accounting has been made. The existing methods of their account are analyzed