Outsourcing is investigated from a position of finding steady and unique competitive advantages of a public corporation due to attraction of carriers of unique intellectual and uses social capitals of the specialized companies within the institutional theory. Key researchers and events in the history of outsourcing are marked out, the existing approaches to definition of the concept of outsourcing, advantage and risks from application of technology of outsourcing are considered. It is established that differences of outsourcing, sub-contraction and cooperation are not in the nature of the functional relations, and in the depth of considered economic terms and phenomena. The methodology of outsourcing is considered as a part of methodology of cooperation of enterprise innovative structures of being formed sector of knowledge economy
The article is devoted to the problems of the underreporting of income and taxes through identifying inter-company operations and transactions between affiliated partners. There are developed measures proposed for the prevention of these deals
This article discusses the legal regulation (within the organization) of kanban’s implementation to the accounting practice of construction companies. There are the purpose, functions and types of cards. Several types of cards (transposition card, production card, warning card, emergency card) are described. There are the stages of cards’ implementation, as well as information support. The account book "Summary checklist of losses" is worked out. There are the assumptions for the successful implementation of kanban (an initiative of senior management, the need for standardization, perseverance, the ability to discuss, planning of value streams, continuous improvement process). This article considers the content of the cards in the details’ context such as item number, description, previous process, the subsequent process, the instruction. Attention is paid to the factors that should be considered during cards’ implementation (material resources, personnel, processes, management, external factors). Efficiency diagnostics’ directions of kaizen’s implementation are described. There are levels of kaizen’s efficiency (utility, usefulness, success). We have also described positions reflected in the relevant sections of the proposed document: 1 "General provisions"; 2 "Objectives, functions and types of cards in the organization"; 3 "Stages of cards’ implementation"; 4 "Information support of cards’ implementation"
The article presents the methodological regulations that optimize the placement of agricultural production to ensure the growth of its economic stability, taking into account zonal features, resource opportunities and innovative and investment support
In the article we have developed a methodology to assess the effectiveness of various types of military and economic activities, the effectiveness of which determines the value of the defense capabilities of the state; we have also revealed the economic substance of defense capabilities and combat readiness of troops, justified approaches to determining the significance of ongoing military-oriented activities, identified main activities of the specific conditions of defense industries which leave their marks on the cost-effectiveness in the production of material resources for the Russian military service. The analysis of the flow direction of monetary environment of estimated units indicates that the current practice of planning and cost accounting is not fully adapted for military-economic analysis of measures to ensure the establishment of the defense capabilities of the state, and this makes it difficult to study and make recommendations to improve the efficiency of the use of military and economic resources. The authors propose a unified system of methodological support planning, estimating the size of consumed resources (regardless of funding source) and attainable defense results. Methodical resolution of this problem is based on the use of program-target approach to modeling the processes of the defense-industrial complex and the structural elements of the military organization. The article substantiates that the evaluation of the effectiveness of the use of defense capabilities should be carried out not only by the criterion of "cost - effect", but with all the manifestations of the time factor. In the most general form of the criterion of effectiveness should be provided by the triad "cost - effect - time." An important result of this study is also in the development of the integral index of evaluating the effectiveness of the use of military and economic
This article deals with theoretical-and-methodological approaches to the accounting for the object of service concession agreement and its recognition in financial statements according to the Russian and international standards
In this article, we show the necessity of formation of a new concept "the sustainable development of qualitatively new economy of the pre-business structures", which emphasize human capital, knowledge economy and scientific and technological progress with access to new technological way. The author substantiates the necessity of using a systematic approach to quantitative and qualitative evaluation of sustainability of small and medium enterprises. The article describes three types of economic goals of small and medium enterprises, the achievement of which is aimed at sustainable development. The main emphasis in the sustainable development of small and medium enterprises is done on a new quality of economic growth. We have developed a methodology for assessing the sustainability of development of small and medium business organizations. The proposed method of multicriteria evaluation of the pace and quality of economic growth of small and medium-go business to identify the priority criteria and determining the factor indicators. Summarizing the conducted researches allowed the author to establish that when combining the categories of sustainability, quality of growth and efficiency of business activities in a single integrated system it is necessary to consider the whole set of conditions and factors of the business environment to achieve set goals in the individual subsystems
The analysis of nowadays policy of federal executive authorities in the spheres of creation auspicious conditions for managing entities in high technologies areas is reviewed in this article. Innovative institutes are allocated and the purposes of creation and the basic tasks of these institutes are considered in detail. In addition, the most important results of activity of venture funds are discussed
The article provides a survey of financial stability of banks; it has also analyzed the various options to improve the financial management of commercial banks
The article substantiates the need for an accelerated
informatization of the national system of professional
development for science-intensive and high-tech
industries, as one of the important components of the
process of reforming the Russian economy. It was
determined that under current conditions a decisive
role in ensuring the successful operation of enterprises
science-intensive and high-tech industries provides
highly qualified personnel - the intellectual capital,
which is formed in the process of training specialists
within the system of continuous professional education
and training (CPEandT). We show new capabilities of
training a contingent of specialists in science-intensive
and high-tech industries, offered by the introduction
and expansion of use in system of CPEandT and
modern educational technology (MET). We found
reasonable prospect of the transition from reproductive
to creative model of the organization of skills
development. They are implemented mainly by a
variety of electronic educational resources (EER),
which are used for the development of various
technologies. The article presents results of the
comparative analysis of new and traditional
technologies for the development of ESM and shows
their role in the methodical maintenance of process of
professional development. It is proved that the
introduction of the EER within MET in CPEandT
system radically changes the interaction of
professionals and qualified teachers with contingent
specialists of science-intensive and high-tech
industries, and contributes to the effective organization
of skills development