#3 / 2015
The Economic Theory
STATE REGULATION OF THE INDUSTRIAL POTENTIAL COUNTRY IN MODERN CONDITIONS
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.
INTERNATIONAL EXPERIENCE OF THE INVESTMENT COMPONENT OF THE FINANCIAL CAPACITY OF HOUSEHOLDS IN THE MODERN ECONOMY
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.
THE COMPLEXITIES AND CONTRADICTIONS OF DECENTRALIZED FISCAL SYSTEM FORMATION: A THEORETICAL ASPECT
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.
R.R. Avanesova, E.P. Avramenko, E.N. Zakharova, E.E. Kardava
INTENSITY AS AN INSTRUMENT OF SUSTAINABLE DEVELOPMENT SECURITY AT THE MUNICIPAL LEVEL
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
A SYSTEMATIC APPROACH TO INVESTMENT POTENTIAL ANALYSIS OF THE KRASNODAR TERRITORY RECREATIONAL AREAS
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.
Yu.M. Belyayev, I.S. Zakharova
FORMATION OF REGIONAL INNOVATIVE INFRASTRUCTURE DEVELOPMENT
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.
FORMATION OF THE METHODICAL APPROACH FOR STRATEGIC PLANNING OF OVER-REGIONAL SOCIAL AND ECONOMIC SPACE
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.
INDUSTRIAL PARKS ESTABLISHMENT AND FUNCTIONING AS A FACTOR OF ACCELERATED REGIONAL ECONOMIC GROWTH
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
The Account, Audit and the Control
STATE AUDIT EFFICIENCY AND EFFECTIVENESS AS A FACTOR OF IMPROVING STATE FINANCIAL CONTROL IN THE RUSSIAN FEDERATION
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.
M.P. Vladimirova, M.M. Stazhkova
THE CONTROL ENVIRONMENT AS A COMBINATION OF INTERNAL CONTROL SYSTEM DETERMINING FACTORS
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.
THEORETICAL ASPECTS OF STUDYING THE DEFINITION «CAPITAL» FROM THE STANDPOINT OF ACCOUNTING EVOLUTION
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.
HISTORICAL AND FAIR VALUES: CONCEPTUAL APPROACHES TO ASSESSMENT
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.
DEVELOPMENT OF EXTERNAL PUBLIC AUDIT SYSTEM IN THE RUSSIAN FEDERATION
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.
I.F. Tausova, R.A. Tkhagapso, K.N. Bekirova
ESTIMATED RESERVES IN MODERN STATISTICS AND DYNAMIC ACCOUNT
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.
M.B. Tkhagapso, O.G. Khalyapina
THE ROLE OF ACCOUNTING AND ANALYTICAL SUPPORT IN BUSINESS MANAGEMENT
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
THE CONCEPT, CLASSIFICATION AND ACCOUNTING FOR TRANSACTION EXPENSES IN EDUCATIONAL ORGANIZATIONS AS A METHOD OF COMPETITIVENESS IMPROVING
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
Economy of Agrarian-Industrial Complex
A.A. Apishev, A.A. Tamov, M.K. Tamova
STARTING CONDITIONS FOR INTRODUCTION INTO THE REGIONAL AGRARIAN AND INDUSTRIAL COMPLEX MARKET
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.
T.I. Afasizhev, Yu.M. Belyayev, A.S. Rotarenko, Yu.V. Chesnokov
TOPICAL PROBLEMS OF SANATORIUM AND SPA COMPLEX ENTERPRISES TRANSFORMATION
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.
O.V. Belitskaya, B.M. Zhukov
THE SERVICE INDUSTRY EFFECTIVENESS IN THE TOURIST AND RECREATIONAL COMPLEX OF THE KRASNODAR TERRITORY
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.
E.N. Zakharova, I.P. Kovaleva
CONCEPTUAL BASES OF THE MEDICAL SERVICES MARKET FUNCTIONING
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.
PROVISION OF SERVICES BY COMMERCIAL BANKS: THE USE OF THE POTENTIAL OF MARKETING, BUILDING CUSTOMERS INTERACTIONS
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».
S.A. Lyausheva, A.A. Ermolenko
RESOURCES OF INTELLECTUAL CAPITAL REPRODUCTION IN HIGHER EDUCATION
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.
IMPROVING OF MASS PHYSICAL CULTURE FINANCING SYSTEM IN THE NOVOSIBIRSK REGION
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.
A.Kh. Karanashev, E.À. Panfilova, A.G. Karasheva, N.T. Stas
THEORETICAL METHODS OF FUZZY SETS TO THE TASK OF EXPANDING VALUE CHAINS BASED ON THE FACTORS OF CORPORATE CULTURE
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.
EARLY PRACTICE OF ANALYTICAL BALANCES CONSTRUCTION
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.
A NEW VIEW AT THE METHODOLOGY OF FORMATION OF FINANCIAL RESULTS PRESENTED IN JACQUES SAVARY WRITINGS (1675)
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.
PACIOLI-DEGRANZH’S RULE AS A TOOL OF THE CRISIS ACCOUNTING OVERCOMING
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.
A.V. Kuznetsov, I.G. Panzhenskaya
FROM THE HISTORY OF THE RUSSIAN ACCOUNTING BEFORE PETER THE GREAT EPOCH
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.
THE HISTORICAL ASPECT OF ORIGIN AND DEVELOPMENT OF THE SCIENCE OF ACCOUNTING SYSTEM
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
ACCOUNTING SYSTEM PECULIARITIES DEVELOPED BY FRANCESCO DATINI IN THE FIRST COMPANIES IN AVIGNON
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.
DEPRECIATION HISTORY IN RUSSIA BEFORE REVOLUTION
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.