#3 / 2011
The Economic Theory
S.A. Borisov, E.Ya. Bratslavskaya
The relations between power and property during the modernization of Russian economy
The conditions of modernization of economy in contemporary Russia are defined by relations between power and property. The productivity of modernization of economy depends on symmetry of these relations.
The capital: economic and accounting aspect
The economic theories explaining the nature and a role of the capital were generated considerably later than there appeared a concept of the capital and connected relations and a practice of application of the account of the capital in commercial accounting departments. In this paper, research on dialectics of development of scientific directions and scientific schools is conducted, on the basis of which the author offers a definition of the given category of the account.
The vector of economical policy of contemporary Russia
Institutional-economical conditions of formation of economical policy of contemporary Russia, which exist in the crisis situation, determine the priority vector of the strategy of this policy and the value of research of correct institutional instruments for further development of national economy.
Economic contradictions of the earth market formation
Institutional-economical conditions of the earth market formation in contemporary Russia define the priority directions and the character of economic contradictions of the earth market formation. The paper discusses the main kinds of these contradictions.
The human stock in the process of modernization of regional economic systems
The paper discusses actual aspects of functions and positions of human stock in the process of modernization of regional economical systems of contemporary Russia. The human stock and immaterial assets play the leading role in this process.
Research on a crisis state of agents of the virtual organization: elaboration of technique
The urgency of this work is caused by active development of the virtual organizations in economy of Russia. The author elaborates the technique of research of a crisis state of agents of the virtual organization. The suggested technique has demonstrative advantages before other theories since it allows a consideration of both stochastic and substantial uncertainty. Measurement and calculation of economic indicators are conducted by means of the interval analysis which enables keeping all hypotheses till the end of decision-making.
On interaction of power and property in the system of economic relations in Russia
The paper examines a category essence of interaction of power and property in the system of economic relations. Special attention is paid to the main factors of this interaction. The relation of power and property with basic categories of economic theory is determined. The institutional peculiarities of interaction of power and property are established.
The comparative analysis of activity of the oil companies in the conditions of global financial crisis
The work is focused on identifying the degree of influence of global financial crisis on results of activity of the world leading oil companies by means of the comparative analysis. Ways of their further development are substantiated.
Prospects for increasing financial stability of the pension insurance system
In the paper, an analysis is made of financial stability of the Russian system of pension insurance in the conditions of demographic crisis and growth of social obligations of the state. The author shows promising directions of increasing efficiency of its functioning obtained on the basis of the revealed contradictions.
Problems Related to Investment Activity
Investments as a tool for modernization of the Russian economy
The paper discloses the meaning of “innovative programs for the contemporary modernization of Russia”. The author focuses on a correct understanding of the strategic direction of the development of modernization processes of the regional economy.
The methodical approach to the analysis of investment attractiveness of municipalities (as shown by Krasnodar territory)
The present paper substantiates the recommendations for the analysis of investment situation of territories (municipalities) to increase their investment attractiveness on the basis of the cluster analysis.
The analysis of conditions of a diversification in mining complex of the Republic of North Ossetiya-Alaniya
The work examines the position of a mining complex in economic system of the Republic of North Ossetiya-Alaniya. The author gives an assessment of possibilities and restrictions of the mining complex diversification in regional crisis management and defines promising directions of the mining complex diversification.
Problems and prospects of special economic zones as a form of public-private partnership
The paper deals with the development of special economic zones in Russia as a form of interaction between the government and private business. The author identifies the problems and prospects of development of special economic zones at the regional and federal levels in post-crisis situations.
The strategic aspects of interaction of vertically integrated corporations with the regional economic system
The vertically integrated corporations have become the active participants of evolution of many regions-subjects of Russia. This paper discloses the main strategic aspects of interaction of vertically integrated corporations with the regional economic systems. Recommendations are given for optimization of the process under study.
Specific features of development of depressive regional economic system
Recently the concept of modernization has become an integral part of theory of regional economy. Depressive status of regional economic system determinates the specific features of its modernization. This paper discloses specific features of modernization of regional economic systems as quasi – corporations and provides recommendations.
The Account, Audit and the Control
Problems of drawing up the report on monetary movement in the commercial organizations
The paper deals with the problem of drawing up the report on monetary movement in the commercial organizations. Methods of drawing up the reporting are analyzed. Difficulties and preconditions of their occurrence are considered. The author discloses advantages of the offered approaches to increase efficiency of technology of drawing up the report on monetary movement.
Benchmarking as the tool of improving quality of the registration-analytical information
The aim of reforming accounting in Russia is to improve quality of the information formed in accounting and reporting. Research of qualitative characteristics of the financial reporting and possibility of their improvement is an actual problem of all parties interested in the sustainable development of economy.
The paper defines the basic lacks of the financial reporting, examines modern concepts of quality and shows their interrelation with the theory of quality of the financial reporting. In order to improve registration process and quality of the financial reporting the method of a benchmarking is offered. This method promotes efficiency of activity of the organizations and increase of their competitiveness.
A study of the modern technique of the expense account in auxiliary manufactures
The paper discusses research on a modern technique of the expense account in auxiliary manufactures. The economic nature and the essence of activity of auxiliary manufactures, their appointment and basic types are considered.
The questions related to features of the expense account in auxiliary manufactures and considered in close connection with documentary registration of economic operations are investigated in detail.
Special attention is given to distribution of expenses of auxiliary manufactures among service consumers as it allows a generation of the cost of price of production, works and services of auxiliary manufactures, both for the financial account and for making optimum administrative decisions. The basic groups of expenses of auxiliary manufactures are identified. The author examines the organization of accounting of direct and indirect expenses. The critical estimation of the used nomenclature of expenses is given. The used methodical approaches to distribution of expenses which can be used by the organizations depending on specificity of their activity are systematized. Recommendations on perfection of the analytical account of expenses in auxiliary manufactures are developed.
Some aspects of reflection of production wastes in accounting
Study and analysis of the reporting and accounting for production wastes show that accounting of wastes in industrial enterprises is virtually absent now. Those enterprises in some branches of industry that carry out waste accounting do not contain reliable information on the volumes of production of these resources. This leads to loss of control over the safety and proper reflection of the waste streams at the production units. The author arrives at a conclusion that scientifically well-founded classification of production wastes of the food enterprises promotes realization of the effective account and control over all cycles of production, reception, storage, distribution and processing of a waste.
The analysis of Russian practice of company social responsibility and revealing information in the report
The paper deals with the necessity to reveal the information on social responsibility in the accountancy of the Russian corporations. It also puts up a number of issues which complicate the realization of the principles of corporate social responsibility in Russia. The analysis of thirty independently published non-financial reports of Russian public companies is made. In addition, recommendations on research of corporate social responsibility in Russia are given.
Relationship between internal control instruments and management accounting
Innovative technologies applied to domestic enterprises need an improved mechanism for control of the results of its activities. The article deals with the conceptual framework for control of economic activities of commercial organizations using the instruments of management accounting. The main objects of control, allowing an assessment of the effectiveness of functioning of each object, are defined. System and point methods of control of the results of activities are identified. The basic audit procedures of control mechanism and the oriented audit procedures of control system as a whole are presented.
Economy of Agrarian-Industrial Complex
A.A. Tamov, B.A. Khakhuk
Changes in the structure of reproduction of basic assets as a factor of the effectiveness of agricultural production (as shown by the economy of Krasnodar Territory)
The paper discusses processes of reproduction of basic assets in the rural economy of the Novokubansk region, the indicators of their dropout and renovation. Special attention is given to the assessing the dependence of crop capacity on the capital-labor ratio in the large farms of the Novokubansk region, taking into account different technologies which they use.
V.V. Teshev, V.A. Teshev
Basic directions of increasing efficiency of use of small holding resource potential developed on the basis of the principles of the Consumers Cooperative Society
The present paper examines tools of perfection of organizational-economic interaction between agricultural manufacturers and the processing enterprises in the agro-industrial complex of Adygheya Republic. These tools are developed on the basis of principles of consumers cooperative society and focused on multiplication of economic benefit of factors, keeping development of the specified interaction. Also they are directed to neutralization of risks and threats generated by factors, interfering such interaction.
O.I. Tolmachyovà, S.A. Filatova
Viticulture and wine-making in the Kuban region: condition and development prospects
The paper provides a review of development of viticulture and wine-making in the Krasnodar territory for the last decade. Positive tendencies and the problems constraining the development are identified. The authors suggest that it is necessary to consolidate the state measures and enterprise efforts to obtain the competitive advantages by creation of territorial and production clusters to overcome the existing problems.
Mathematical Methods in Economy
I.G. Vintizenko, A.A. Novakov
Natural terminators of the prediction interfering exact forecasting contemporary economy
The paper discusses the natural imperatives interfering essentially exact forecasting the economy. Those are natural borders of human consciousness, complexity of the world and anomaly of its development, multidimensionality and inherence of information, complication of modern network and recursive macroeconomic dynamics, limits of time of the forecast because of high variability of an economic signal.
E.D. Streltsova, M.O. Yablonskaya, O.F. Kovalev
A complex of economic-mathematical models of evaluation of quality of informational resource control
The paper discusses improvement of the quality of services in the university libraries. To solve the problem the complex of mathematical economic models is used to manage information library resources. An approach is offered to make decisions on management of reader services based on the use of a simulation model for conducting a full factorial experiment. Optimization of management decisions on the criteria for quality of services is performed by creating a model basing on game theory. The use of this model allows us to solve the optimization problem with conflicting objective functions.
Competition policy of service sector at the present stage
Under modern conditions of economic development, competition policy is an integral part of government economic policy. It is intended to promote competition in markets, foster the creation and development of a competitive environment and competitive mechanisms to ensure equal competitive conditions for the effective functioning of the tourism and recreation sphere.
Resource support of priority tasks implementation in modernization of higher education
Currently, politicians and economists consider education as one of the top priorities in the system of public values. World practice points to an increase in the role of the state, primarily financial, in the development of education. This paper discloses the most important aspects of resource support for the modernization of higher education. Also the solutions of the priority tasks on this issue are offered.
The position of institutions of secondary professional education in the economic system of the Krasnodar Territory
Currently the service educational institutions of secondary professional education play an increasing role in the economy of the region. This article provides the position of institutions of secondary professional education which determines the unstable development of the educational sphere contradicting the development of the regional economy.
Segment features of professional education graduates in different aspects
The paper discusses issues of segmenting and labour market segmentation. The different approaches to segmentation and the main criteria for graduates’ segmentation are identified. Segmentation of different levels and aspects is made.
The employment of the graduates of the professional education system in the conditions of crisis: problems and prospects
The paper discusses the problem related to improving control of employment of graduates in the crisis conditions through the restructuring of the labour market, changes in the requirements to the skills of applicants for employment and the emergence of new popular professions.
Features of innovation processes in modern sphere of services
Nowadays the sphere of services needs strengthening interrelation with strategy of development of an economic complex as a whole. The paper shows that the innovation activity in service sphere, in terms of its orientation, should cover the spheres of manufacturing goods and their consumption as a whole, as well as trace features of specific consumers. Features of innovation processes in contemporary service sphere are uncovered.
System design of business administration re-engineering for corporation development
The paper discusses problems related to perfection of a control system for a corporation of industrial sector of the economy. To solve them it is necessary to introduce an effective system of the corporate management in activity of the enterprise. This system should be based on business administration re-engineering and should answer to the international business standards and business regulations of management.
Development of manufacture and stakeholders’ interests in the conditions of formation of competitive industry clusters
The paper discusses features of development of enterprises and business groups and their stakeholders’ interests in the conditions of economic consolidation (in particular, creation of industrial clusters) in modern Russia. It is shown that their investment strategy should lean against the analysis of the tendencies in the engineering and technology and against the tendencies displayed in business cycles. Criteria for efficiency of this or that strategy can be generated on the basis of cost and information characteristics.
Self-management functions in the Russian modern organizations
Through a comparative analysis of the functions of self-government, academic self-management and management, the paper identifies self-management functions in the internal environment of the Russian contemporary business organizations.
V.V. Rokotyanskaya, M.V. Rossinskaya
The analysis of influence of anthropogenic factors of industrial production on environment (using light industry materials)
In the light industry, there are a number of environmental problems such as pollution of water, air emissions and production wastes. For their solution measures are required to reduce the impact of the enterprises of light industry on the natural environment. In this paper, we suggest measures to mitigate the impact of the enterprises of light industry on the natural environment.
Organizational-administrative modeling of control system of material-technical support at industrial enterprises
The paper discusses improving the management of industrial enterprise in terms of material and technical support through the incorporation of the environmental component in order to achieve compliance with the international standards.