The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises
Theoretical issues of constructing chart of accounts for various accounting and reporting models are discussed and the prospects of the chart of accounts development in the Russian Federation are identified
The concept of risk-controlling is based on the general theory of risk. The current state of risk-management in our country is reviewed. We also discuss the research on risk-controlling made in the BMSTU Laboratory of economic-mathematical methods in controlling
In this article the analysis of an operating mode of irrigating rice systems is presented, which shows that the main task the managements consists in formation and maintenance for a long time water regime on rice fields, in channels, and also levels of ground waters. The decision of this problem will give the capability to consider the engineering-meliorative factors forming a crop of rice in Kuban region in full
Nowadays, the bank system of Russia tests an increasing competition from powerful transnational credit conglomerates. The processes of internationalization occurring in credit sphere develop rather fast rates, being one of actual processes of transformation of bank sector of Russia. World financial crisis has acted as the catalyst of process of merges and absorption of bank structures. In article the credit system of Russia during the post crisis period is investigated, the positive and negative factors influencing dynamics of development of financial sector of the country are allocated. The author offers directions which will help bank system of Russia to compete to world credit structures
The article deals with the function of taxes as a category of finance, as the primary basis for the formation of the tax. Author offers a vision of the functioning of the tax mechanism is an instrument of implementation of financial policies on macro-and microeconomic levels
In the article the results of research and working out of a technique of the organization of management of a complex of information of regional outsourcing motor transportation enterprise on the basis of economic-mathematical modeling are stated
The results of the state analysis and the capacity of the methodological research development, assessment and management of the employees’ effectiveness at the innovative process are given. There are offers including the adaptation of the methodological approaches to the new area of application and their common use at the employees’ effectiveness research. The new methodological approaches are presented to enlarge the research and management of the employees’ effectiveness capacity, so as to build new personnel management tools
This article reveals the outcomes of decomposition of management system of southern diversified corporation (UMK) by building-up of a tree of the purposes and functions of system and carrying out its cognitive analysis
The article clarifies specific issues of the inventory classification in accounting theory. It shows an ap-proach to understanding their essence and content. Inventory classifications are summarized and supple-mented by new classification features, which can serve as a basis for the developing of an individual accounting ledger for financial, tax and managerial reporting to improve the effectiveness of managerial decision-making