#3 / 2015

The paper considers the theoretical and methodological aspects of the forma- tion of an effective system of state regulation of the industrial potential of the country in modern conditions. It focuses on the development of scientific technology that is the main way of the domestic economy and living standards growth. The scientific article examines the problem and factors necessary for the activation of the industrial potential of the state. They will help to overcome the increasing technology and innovation backwardness of the Russian Federation from the developed countries economies. The author offers directions and concrete measures to improve the competitiveness of domestic industry.

20-26.pdf

(89 Kb)

The paper considers the necessity of forming a modern innovative economy by means of theoretical and methodological aspects of the investment function of household finances, its manifestation in the current market conditions. It systematizes the experience of countries with a market economy, where the growing role of household finance in the investment process dominates. The author presents recommendations for improving finan- cial policy subjects of power and organizations to increase the value of household finances in the investment process. They give the opportunity to create the necessary conditions for the national economy transition to an innovative socially-oriented type of development.

27-32.pdf

(86 Kb)

The paper considers approaches to the fiscal decentralization study. It highlights the theoretical positions of the various branches of the social sciences that are important for the development of methods analysis and interudgetary relationships in terms of fiscal decentralization as well as the formation of an effective mechanism for fiscal decentralization in multi-level budget system. The author discloses the process of centralization and decentralization in the present conditions connected with issues of administrative and political governance. The scientific article reveals the necessity of the development and introduction of new (or a qualitatively different level) mechanisms for coordination and interaction of acceptance and realization of administrative decisions of public power structures at various levels.

33-40.pdf

(109 Kb)

Regional Economy

The scientific article examines the possibility of applying the intensity methodology at the municipal level in order to achieve sustainability. The main issue is the need for mechanisms coordination of regional and urban sustainable development by the different approaches formation to meet the needs of towns’ resources. The paper considers the algorithm of the intensity and the mechanism of its implementation at the municipal level. The nature of municipal foresight needs to consider the interests of all key actors of regional development, on the one hand, and on the other hand, obligatory linking of economic, social and environmental targets of urban development in the format of intensity perspective.

124-131.pdf

(279 Kb)

The paper summarizes the term of the territorial recreational potential. It analyses its main components. The author considers natural and geographical potential to be one of the decisive factors in the development of a recreational complex as well as investment attraction to the region. He determines the role of investment projects in the development of resort and recreational complex of Krasnodar Territory. The scientific article examines the zoning of recreation areas — the Black Sea (without Sochi), the Azov and mountain-foothills regions. These areas stand out venues that attract the greatest number of holidaymakers. The establishment of special economic zones is the additional stimulus for investment activity increasing as well as foreign investments attraction into the regional economy.

132-139.pdf

(226 Kb)

This paper describes topical issues of regional sustainable innovative eco- nomic development. It shows the low efficiency of the existing centralized management by innovation processes. The authors offer a different format of entrepreneurial type control- ling: the type of organizational structure of the so-called «reverse pyramid» — from the re- gion to the center. Vector controlling change will create a mobile infrastructure, efficient and adapted to the innovation processes and markets. A significant part of the innovation infrastructure should take service units, which can ensure uninterrupted creation and pro- motion of innovative products to market.

140-145.pdf

(85 Kb)

This paper considers a new approach to strategic planning of over-regional social and economic area development, capable to provide a symmetrical and dynamic development of the regions from the point of generation of multiplicative and synergistic effects. It discloses the economic impact of the regulatory institutions in the federal districts. The author offers his own algorithm of implementation and administering an infrastructural project in the Federal District as well as the mechanism of public investment transformation in the implementation of infrastructural projects in the over-regional space.

146-153.pdf

(568 Kb)

Modern course on accelerated development of mechanical engineering aroused the interest of regional governments to the industrial parks establishment. The paper defines the concept of «industrial park». It presents the characteristics of different types of park structures. The author pays his special attention to the formation of the park structures on the basis of existing loss-making or requiring modernization enterprises. The author suggests carrying out these entrepreneurial projects on the base of public-private partnership.

154-158.pdf

(78 Kb)

The Account, Audit and the Control

The paper considers conceptual approaches to the economic category of «state audit effectiveness», target settings and implementation mechanisms. It discloses the process of evaluating of the effectiveness of state financial resources expenditure, based on the economical parameters as well as efficiency and effectiveness of public development funds. The author provides recommendations for improving the budgetary process and fiscal pol- icy aimed at changing the structure of social reproduction and the future development of the economy, aimed at efficient use of budgetary funds.

159-163.pdf

(156 Kb)

The paper reveals the development processes as well as formation of the system of internal control. It highlights the dependence of the efficiency of economic entities from the productivity of internal control. The efficiency of economic entities in combination is one of the conditions for the effectiveness of social production. The authors pay their special attention to standardized and summarized factors contributing to full and capacious functioning of the system of internal financial control. They suggest the classification of the factors that allow determining the specificity and uniqueness of the internal control system in its essence and content.

164-167.pdf

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The paper carries out the theoretical study of the definition «capital», the essence of which changed with the development of economic society. It substantiates that the reflection of equity accounting is linked indissolubly with the process of the evolution of balance theories. One of the most promising and fastest growing directions is a strategic consideration. A common peculiarity of strategic consideration is that it allows summarizing and detailing information about the facts of economic life, which took place not only in the last reporting period, but in the future as well.

168-179.pdf

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The value of the information provided as part of the financial statements for external users is in the ability to use it as input to predict future results of the company activity. Financial records act as a source of information on which the opportunities and risks of management decisions are evaluated in terms of decision-making on investing resources. In this regard, the author pays her special attention to the IASB elements evaluation of financial statements. The paper discusses the methodological approaches to the assessment (by the historical and fair value) included in the draft of the IASB to amend the conceptual basis of financial reporting.

180-184.pdf

(79 Kb)

The paper covers the basics of formation and development of the external control and, in particular, audit of the Russian Federation aimed at balanced and sustainable development of the national economy. It implies a series of qualitative changes related to improving the efficiency of the state in solving large-scale, national social and economic challenges. The author emphasizes and recommends urgent need approval at the legislative level, the concepts of «audits» and «performance audit» as species of types of state financial control.

185-191.pdf

(91 Kb)

The paper reveals the concept of valuation reserves of the organization. It justifies the precautionary principle application in the assessment of accounting. The authors disclose the role of reserves as one of the main linking elements of statistics and dynamic concepts of accounting. They present results of the analysis of the Russian legal framework for accounting regulating the creation and use of reserves in organizations. The scientific article considers the basic requirements for the formation of valuation allowances and disclosing information about them in the accounting (financial) statements of Russian companies.

192-199.pdf

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The paper examines the nature and role of accounting and analytical support in enterprises management. It presents the elements of accounting and analytical enterprise and their brief characteristics. The authors disclose the main components of external information necessary for the processing of the registration and analysis system. They highlight the problematic issues of accounting and organizational aspects of the analytical system.

200-207.pdf

(198 Kb)

This paper discusses the concept, classification and accounting for transaction expenses in educational institutions on the basis of classical institutional approach. It presents an overview of the main types of transaction expenses in the educational organizations as well as their influence on the competitiveness of the organization in the educational market based on the classic classification of transaction expenses. The author pays her particular attention to the description of account transaction costs of educational organizations in the financial, managerial and tax accounting. The scientific article proposes a variant of the organization of analytical accounting by types of activities undertaken and educational levels.

208-214.pdf

(91 Kb)

Economy of Agrarian-Industrial Complex

The scientific article discloses a number of unexplored aspects connected with the assessment of the regional agricultural and industrial complex state, its trends and social impact of the development before the market reforms. The authors pay their special attention to the comparative evaluation of the conditions and characteristics of the AIC in the pre-reform period of the Krasnodar Territory and the Adyghe Republic as an autonomous region in its structure. The paper identifies a number of reasons that had a negative influence on the results of further reform of the AIC in the Adyghe Republic.

215-219.pdf

(92 Kb)

Service Economy

The paper deals with the problem of development of spa services enterprises. It reveals the existence of hidden impractical needs among the population of the country. The authors draw a conclusion about the need of reforming strategic programs developing for spa complex enterprises. They analyze the types of approaches and criteria for transformation and outline goals and objectives. The scientific article examines the role of public and private entities as well as formulates spa resorts reforming direction.

237-244.pdf

(95 Kb)

The scientific article presents some aspects of assessment of service industry functioning in the tourist and recreational complex of the Krasnodar Territory. It gives the information of tourism statistics for the period 2009—204. The authors calculated and analyzed indicators of service industry operation. They reveal the facts that characterize the sustainability of tourism in the region. The paper also considers the concept of economic efficiency and its species connected with tourism and recreational services.

245-253.pdf

(181 Kb)

The scientific article deals with Russian and international modern theoretical aspects of the health care market. It investigates the conceptual apparatus, the terms «service», «medical services», «health care market» in particular. The authors analyze the relationship and the relationship between the concepts of health and medicine. Health services are trusting goods, and therefore difficult to assess the quality of their provision. The market for medical services classifies the degree of monopolization and the level of competition and on the participation of the state in managing. The paper considers the essence of the medical services market by its functions. It reveals variations of medical services market insolvency, especially social and economic insolvency.

254-260.pdf

(175 Kb)

The scientific article reveals the essential aspects of the provision of services with modern commercial banks. It discloses the results of segmentation of the customer base served by the bank. The paper presents classification of banking services as well as substantiated marketing strategies of banks, marketing programs forming relationships of interaction with clients. The author formulates the concept of improving banking services, suitable for the Russian banks and examines the principles, algorithms and implementation the technology of interaction with clients one of the leading banks in the country — JSC «Sberbank of Russia».

261-271.pdf

(115 Kb)

The paper examines the process of intellectual capital reproduction of higher education. It highlights the main resources of the reproduction of capital and discloses peculiarities of their implementation. The authors implemented a systematic approach to the problem of the intellectual capital reproduction of higher education as well as set specific limitations existing in the organization of higher education in relation to the capital reproduction. The scientific article analyzes a number of contemporary processes of higher education transformation. The authors draw a conclusion about the need of consolidation existing resources to meet the needs of higher education in intellectual capital. They offer recommendations for the development of intellectual capital reproduction in the higher education.

272-276.pdf

(76 Kb)

Social Economy

The scientific article discloses the theoretical and methodological foundations of the mass physical culture financing system in the Novosibirsk region. It analyzes the methods and sources of funding for sports organizations in our country and abroad, which are very diverse and heterogeneous. The paper examines international experience of financing projects connected with the development of mass physical culture. The author highlights the main issues of mass physical culture funding. He offers the mechanisms of the development of material-technical base of sports facilities for physical culture and sports in the Novosibirsk region.

232-236.pdf

(80 Kb)

COGNITIVE ECONOMY

In terms of economic modernization recognition of corporate culture dominant in the creation of the innovative capacity of companies and competitive advantages through value chain is an organizational phenomenon. The application of methodological tools of fuzzy sets allows taking into account the multidimensionality and heterogeneity of qualitative factors of influence (contribution) of corporate culture in the creation of competitive value chains (value) of the company. The method of application of the theory of fuzzy sets is based on inaccurate and inconsistent factors corresponding to the real economic situation in which the enterprises operate. They are characterized by imperfect information, fuzzy management decision-making processes and achievements of events. The result, characterized by analytical determination of priorities for the factors included in the analysis, makes them comparable. The purpose of the method of fuzzy logic is to improve the quantitative informational justify of strategic planning processes, in particular in the regional aspect of corporate culture.

220-231.pdf

(875 Kb)

Economics history

Early formation of synthetic balance, one of the most significant events in the genesis of double-entry bookkeeping, isn’t described enough in the scientific literature. We focused on the process of constructing a synthetic balance on the basis of the analytical balance calculations in previous publications. However, we could not realize another very important task: linking analytical balance positions with the information of General and Secret Ledgers due to lack of historical data. The paper made an attempt to select archive material of the earlier periods of the company, Francesco Datini in Avignon. It contained all the necessary accounting registers. It will help to obtain the desired results. The author pays his particular attention to the indicators generated by double entry method as a part of integrated bookkeeping. In this regard, the study of analytical balances formation procedure according to the double-entry bookkeeping is very important.

41-59.pdf

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The new results in the study of accounting information system of the com- pany Datini in Avignon (40) gave the opportunity to look differently not only at the balance of the earliest synthetic and analytical calculations used for its formation, but also to return to the study of Jacques Savary work «Perfect trader» (1675) carried out a few years ago. The author produced additional researches of financial results forming suggsted by J. Savary 265 years later. The paper reveals their identity and presents a real example of an updated presentation of the theory of varieties of balances, based on the Savary’s work.

60-72.pdf

(542 Kb)

The scientific article discusses the peculiarities of the crisis, which, according to experts, turned out to be a modern accounting. It substantiates that the crisis are caused by shortcomings of the existing balance of doctrine. The author considers the possibility of using E. Degranzh’s groundwork as a supplement or alternative. The advanced concept is developed on the bases of disadvantages analyses of this theory, as “Degranzh and Pacioli’s rule”. It is a synthesis of Luca Pacioli and Edmond Degranzh’s ideas. Numerous examples demonstrate the possibility of applying this rule to interpret the double entry, to solve basic problems of accounting theory as well as an effective means of crisis.

73-86.pdf

(138 Kb)

The paper considers peculiarities of development before the reforms of Peter I. It presents the general characteristic of the most widely used accounting records — wooden tags and birch certificates. The analysis of the text of “patriarchal despotism” according to Silvestrov’s edition refuted the notion that the whole attitude towards integration was contemptuous. The authors propose the classification variant of account books used in the monasteries connected with modern accounting methodology. They restore the chronology of the activities existed in the XVII century Accounts Order. This helps to eliminate the differences concerning the date of its formation.

87-96.pdf

(182 Kb)

One of the problems of accountancy is the issue of systematization of account management science development. In the economic literature there are various classification stages of accounting development. However, these studies are not sufficient to consider the scientific category «account management» in its historical aspect. The paper analyzes the historical experience in the form of ideas about the origin and development of the category «account management». Works of Professor A.M. Galagan as well as other well-known Russian scientists such as Kh. Arinushkin, N.A. Blatov, N.R. Weizman, Ya.M. Galperin, N.A. Kiparisov, I.A. Koshkin, N.S. Lunsky, A.P. Rudanovsky, E.E. Sievers and others in the field of accounting served as the methodological basis of the study in the late XIX and the beginning of the XX centuries. The paper examines the stages in the development account management as a science. The author considers a variety of approaches to the nature and content of account management, accounting, and other countable maintaining balance and other sciences. He shows the changes of economic essence and content of the counting sciences during their development.

97-105.pdf

(233 Kb)

The paper considers the original form of accounts «in a column» (paragraph), developed by Francesco Datini for the first companies in Avignon. Francesco led the accounting department by himself then. The peculiarity of the accounts was that the debit account was in the early part of the book, and credit of the same account was located in the second part of the Ledger. If you want to launch the debit or credit balance, the amount of turns on the weak side of the account was transferred to the strong side on the register’s opposite side. The calculated balance was repaid in cash or transferred into the calculation book. Ruver recognized this form of the accounts as the prototype of accounts with parallel location of debit and credit. The author reveals facts of dynamic lines (chains) accounts paragraph application both on debit and credit sides of the register. He draws conclusions confirmed by real-world examples of circuits built from photocopies of the medieval merchant accounts books.

106-117.pdf

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Scientists carry out solid studies of depreciation processes in the Middle Ages in Russia nowadays. This study has no less urgent topic. It reveals the accounting depreciation processes in Russia in XIX—XX centuries. The author considers issues of depreciation rates and methods of depreciation, depreciation in the accounting registers. He pays his particular attention to insufficient depreciation and over-depreciation of fixed assets. The paper examines theoretical position and methods of authoritative Russian scientists S.M. Baratz, A.M. Nyurenberg, A.K. Roshakhovsky, R.Ya.Weizmann, E.E. Sievers and others.

118-123.pdf

(87 Kb)