In the article a reproduction process of material and technical base at agricultural enterprise is given and its basic tendencies and existing ways of common productive facilities reproduction are analyzed
In the article, the methods of economical responsibility division of executives for delays of finishing of construction are presented, based on schematization of substitution and consideration invariance of profit norms for investment capital
Necessity of marketing information providing for agricultural organizations is shown in the article. The problem is considered on a difficult situation in the grain market
In the article a method of estimation and determination of efficiency limits of second-hand farm machinery restoration for selling at secondary market is presented
In this article, classification of sources of formation of a working capital which takes into account the most important attributes of ordering is submitted and can be applied together with the considered method of estimation sources on a degree of elasticity, during planning the general strategy of development of enterprise
All-round analysis of historical aspects of tax accounting formation and evolution in Russia and in the world is reviewed in this article
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
In the article, the methods of accounting of postponed taxes in the IAS and in the Russian accounting standards are considered. Advantages of balance sheet liability method of accounting of the postponed taxes are revealed. Methodical positions of adaptation of balance sheet liability method to the Russian accounting standards and to the Russian financial reporting standards are developed
This article gives recommendations of perfection of management of the external debt of Russia. The interrelation between size, dynamics and structure of the external debt of the Russian Federation and their influence on GDP of Russia is certain. It has been suggested to consider a parity of export and import, the size of the commodity credit, provided to the countries to creditors at definition of size of the external debt of the Russian Federation. Parameters of debt stability of the Russian Federation are considered based on data of the state statistical and budgetary reporting, statistical bank information’s of Russia, the Ministry of Finance of Russia, other information regarding an external duty of the Russian Federation