Уважаемые посетители 5B.ru!
С 30 декабря 2012 по 9 января 2013г заказы принимаются, но не обрабатываются.
Курьерская доставка будет осуществляться после праздников!

Режим работы Интернет-магазина 5B в новогодние каникулы:
с 1 - 9 января выходные
с 10 января магазин работает в обычном режиме

Магазин будет накапливать заказы, и обработает их после праздников.

В вашей корзине 0 позиций на сумму 0 руб.
Просмотреть Очистить Оформить заказ
Курьерская доставка
Самовывоз
(499) 148-95-62
(499) 148-99-70
Поиск
Введите название где   Расширенный поиск
Топ-книги Помощь  
каталог
Помощь
Наличие книг: (495) 168-6346
Служба заказов: (499) 148-9970,
148-9562
E-mail
 Электронные журналы > Менеджмент > Управленческий учет > №8/2019

  Управленческий учет №8/2019

Информация о журнале
Подписка на журнал

Управленческий учет №8/2019
Электронная версия в PDF формате. Доставка по электронной почте.
Обьем - 112 с.
Цена: 1078р.

Купить

Contents

Management accounts theoretical aspects and practical realization

Factors of formation of the economic and environmental potential of the metallurgical industrial cluster
Bazhenov O.V., candidate of economic sciences, associate professor, associate professor, department of accounting, analysis and audit, Ural Federal University named after the first President of Russia B.N. Yeltsin
Sheveleva A.E., master’s student, department of economics and management of construction and real estate market, Ural Federal University named after the first President of Russia B.N. Yeltsin
The publication presented the factors shaping the economic and environmental potential of the metallurgical industrial cluster, the administration of which is intended to form the basis for building a corporate and regional management system for this complex economic entity. During the preparation of the publication, the main approaches to the definition of the concepts of economic and environmental potential were reviewed and classified. Consideration and systematization of basic (for the purposes of this publication) concepts allowed us to formulate the author’s definition of the concept of «economic and environmental potential of a metallurgical industrial cluster», with an emphasis on the presentation of its sub-potential structure. In conclusion, the article presents a set of local and non-local factors influencing the formation of the economic and environmental potential of the metallurgical industrial cluster.
Keywords: cluster, metallurgical industrial cluster, economic potential, ecological potential, economic and ecological potential, subpotential.

Literatura
1. Marzhokhova M.A., Khalishkhova L.Z., Tkhamitlokov Ya.V. Ekonomiko-ekologicheskiy mekhanizm upravleniya razvitiem potentsiala agrarnykh territoriy // Natsional`nye interesy : prioritety i bezopasnost`. – 2014. – T. 10. – № 21 (258). – S. 22–29.
2. Strovskiy V.E., Kosolapov O.V. Ekologo-ekonomicheskaya sistema gornogo predpriyatiya : struktura, vzaimosvyazi // Izvestiya Ural`skogo gosudarstvennogo gornogo universiteta. – 2017. – № 4 (48). – S. 118–122.
3. Bil`chak V.S., Borodin A.I. Formirovanie ustoychivogo razvitiya predpriyatiya regiona : mekhanizmy, metody, upravlenie (ekologo-ekonomicheskiy aspekt) : monografiya. – Kaliningrad : Izd-vo RGU im. I. Kanta, 2009. – 187 s.
4. Prikaz Ministerstva promyshlennosti i torgovli RF ot 05.05.2014 № 839 «Ob utverzhdenii Strategii razvitiya chernoy metallurgii Rossii na 2014–2020 gody i na perspektivu do 2030 goda i Strategii razvitiya tsvetnoy metallurgii Rossii na 2014–2020 gody i na perspektivu do 2030 goda».
5. Bol`shaya sovetskaya entsiklopediya. V 30 t. / gl. red. A. M. Prokhorov. – M. : Sovetskaya entsiklopediya, 1978. – T. 28. – S. 428.
6. Prodovol`stvennaya bezopasnost` : terminy i ponyatiya : entsikl. sprav. / V.G. Gusakov, Z.M. Il`ina, V.I. Bel`skiy [i dr.]. – Minsk : Belorus. nauka, 2008. – 535 s.
7. Bogataya I.N. Strategicheskiy uchet sobstvennosti predpriyatiya. – Rostov n/D : Feniks, 2001. – 320 s.
8. Bukhalkov M.I. Vnutrifirmennoe planirovanie. – M. : INFRA-M, 2000. – 392 s.
9. Vinogradova V.V. Primenenie sbalansirovannoy sistemy pokazateley effektivnosti v biznes-innovatsionnykh protsessakh / V.V. Vinogradova, T.V. Sidorova : mezhvuz. sbornik. – SPb. : Izd-vo SZGTU. – 2003. – № 12. – S. 105–109.
10. Kerzhentsev F.A. Razvitie metodov otsenki ekonomicheskogo potentsiala promyshlennykh predpriyatiy : avtoref. dis. … kand. ekon. nauk : 08.00.05 / F.A. Kerzhentsev; Samarskiy gos. ekonom. un-t, 2010. – 24 s.
11. Kovalev V.V. Finansoviy uchet i analiz : kontseptual`nye osnovy. – M. : Finansy i statistika, 2004. – 720 s.
12. Aristarkhov P.V. Razvitie kontseptsii ekonomicheskogo potentsiala predpriyatiya v razreze tselevogo podkhoda // Ekonomika i sovremenniy menedzhment : teoriya i praktika : sb. st. po mater. VII Mezhdunar. nauch.-prakt. konf. – № 7. – Ch. II. – Novosibirsk : SibAK, 2011.
13. Volkova E.V. Metodologicheskie podkhody k opredeleniyu ponyatiya «Ekonomicheskiy potentsial predpriyatiy APK» // Problemy ekonomiki. – 2016. – № 1. – S. 12–21.
14. Ablova N.O. Sovershenstvovanie otsenki ekonomicheskogo potentsiala malykh i srednikh gorodov pri formirovanii programmy ustoychivogo regional`nogo razvitiya : avtoref. dis. … kand. ekon. nauk: 08.00.05 / Finansoviy universitet pri Pravitel`stve Rossiyskoy Federatsii, 2015. – 23 s.
15. Borisova M.I., Vorontsova R.F. Ekologicheskiy potentsial predpriyatiya : sostavlyayushchie, izmeriteli // Prirodoobustroystvo. – 2015. – № 1. – S. 82–85.
16. Borsuk N.V., Matyushkova L.P., Zaytseva N.I. Gosudarstvennoe regulirovanie ekonomiki v usloviyakh belorusskoy modeli razvitiya [Elektronniy resurs]. – Brest : BGU. – URL://do.gendocs.ru/docs/index-153801.html (data obrashcheniya: 01.06.2019).
17. Golubets M.A. Ekosistemologiya. – L. : Polli, 2000. – S. 264.
18. Isachenko A.G. Geografiya v sovremennom mire. – M. : Prosveshchenie, 1998. – 160 s.
19. Belyavskiy G.A. Osnovy ekologii : ucheb. posobie. – K. : Lybid`, 2006. – 408 c.
20. Mishurov S.S., Shchukov V.N. Osnovy regionalistiki. – Ivanovo : Izd-vo IGTA, 2003. – 75 s.
21. Ekologicheskiy entsiklopedicheskiy slovar` / I.I. Dedyu. – Kishinev : Glavnaya redaktsiya Moldavskoy sovetskoy entsiklopedii, 1989. – 406 s.

Development of a mechanism to counter economic crimes
Vasilyeva M.V., doctor of economics sciences, professor, department of economics, finance and accounting, Orel State University
Korostelkin M.M., candidate of economic sciences, associate professor, department of economics, finance and accounting, Orel State University
Tarasova A.V., Orel State University
Crimes in the economic sphere, committed in the conditions of instability of the Russian economy, cause significant material damage to the economic security of the state and require the use of effective measures to counter them. The article considers the directions of counteraction to economic crimes.
Keywords: economic crime, security, mechanism.

Literatura
1. Falinskiy I.Yu. Reshenie problemy sopostavimosti metodov analiza regional`nykh tenevykh potokov // Innovatsii i investitsii. – 2015. – № 2. – S. 91–94.
2. Litvinenko A.N. Mekhanizm protivodeystviya kriminalizatsii v sisteme obespecheniya ekonomicheskoy bezopasnosti strany // Ekonomicheskie nauki. – 2010. – № 70. – S. 36–41.
3. Brilliantov A.V. Prestupleniya v sfere ekonomicheskoy deyatel`nosti : ucheb. posobie / A.V. Brilliantov, E.Yu. Chetvertakova. – M. : Rossiyskiy gosudarstvenniy universitet pravosudiya, 2018. – 108 c.
4. Vol`dimarova N.G. Prestupleniya v sfere ekonomicheskoy deyatel`nosti, sovershaemye putem ukloneniya ot ispolneniya imushchestvennykh obyazatel`stv : ucheb. posobie. – M. : Vserossiyskiy gosudarstvenniy universitet yustitsii, 2014. – 222 c.
5. Kuznetsov D.A. Sistema indikatorov otsenki ekonomicheskoy bezopasnosti strany / D.A. Kuznetsov, M.N. Rudenko // Natsional`nye interesy: prioritety i bezopasnost`. – 2015. – № 23. – S. 59–68.
6. Taktoeva V.V. Ponyatie ekonomicheskoy prestupnosti i problemy kvalifikatsii prestupleniy v sfere ekonomiki // Kriminalistika : vchera, segodnya, zavtra. – 2018. – № 2 (6). – S. 69–73.

The rationale of technical re-equipment industrial enterprises of the regional sector taking into account the factor of aspects
Tronina I.A., doctor of economic sciences, associate professor, head of the department of management and public administration, Orel State University
Zimin A.G., рostgraduate, Orel State University
The article considers the need for technical re-equipment of industrial enterprises in the region, identifies the factors justifying this process, and identifies the main risks and ways to reduce them associated with the selection and configuration of appropriate technical and technological support of production for strategic business development.
Keywords: industry, enterprise, regional sector, technical re-equipment, factors, risks.

Literatura
1. Adizes I. Upravlenie izmeneniyami. – SPb. : Piter, 2015. – 224 s.
2. Andryukhin A.V. Osnovnye sposoby opredeleniya potrebnosti obnovleniya sredstv truda predpriyatiya / A.V. Andryukhin, E.V. Khlynin // Izvestiya TulGU. – 2012. – S. 180–190. – (Ekonomicheskie i yuridicheskie nauki. Vyp. 2. Ch. I).
3. Aniskin Yu.P. Upravlenie innovatsiyami. – M. : Omega-L, 2016. – 192 s.
4. Borodin V.A. Strategiya upravleniya innovatsionnoy firmoy. – M. : INFRA-M, 2014. – 164 s.
5. Kruglov M.I. Strategicheskoe upravlenie predpriyatiem : uchebnik dlya vuzov. – M. : Russkaya Delovaya Literatura, 2011. – 768 s.
6. Makarova I.V. Sistemniy podkhod k modernizatsii proizvodstvennoy kompanii / I.V. Makarova, T.A. Maksimov // Zhurnal ekonomicheskoy teorii. – 2011. – № 2. – S. 158–163.
7. Nosov N.P. Upravlenie tekhnicheskim perevooruzheniem obyedineniya. – M. : Ekonomika, 2017. – 143 s.
8. Samoylov A.V. Tekhnologicheskaya modernizatsiya organizatsionnoy struktury i funktsiy predpriyatiy // Ekonomika. Upravlenie. Pravo. – 2011. – № 4 (16). – S. 5–8.
9. Tronina I.A. Tekhnologicheskaya modernizatsiya promyshlennosti Rossii: sovremennye problemy i napravleniya razvitiya / I.A. Tronina, T.D. Khubulova // Upravlenie strategicheskimi i innovatsionnymi proektami v regional`noy ekonomike. – Orel : Gosuniversitet-UNPK, 2012. – S. 72–78.
10. Tronina I.A. Upravlenie nauchno-tekhnicheskim i organizatsionnym obnovleniem promyshlennykh predpriyatiy : predposylki i vozmozhnosti / I.A. Tronina, A.G. Zimin // Sovremennye problemy otraslevoy ekonomiki i upravleniya : mater. VII mezhvuz. nauchno-prakt. konf. obuchayushchikhsya v magistrature i aspiranture. – Kaliningrad : Izd-vo FGBOU VO «KGTU», 2018. – S. 9–13.

 

Controlling: economic analyses

Formation of elements of financial security of the enterprise
Varaksa N.G., doctor of economic sciences, professor of department of economy, finance and accounting, Orel State University
Alekhina Y.A., economist, specialty 38.05.01 Economic security, Orel State University
The article considers the existing approaches to the definition of the essence of financial security, presents the author’s definition, highlights the main threats to financial security. On the basis of the study of theoretical aspects of financial security revealed its main elements that must be integrated into the overall management system and focus on the strategic priorities of the enterprise. The analysis of loss of liquidity risk, solvency and financial stability of the industrial enterprise, which allowed to propose measures to minimize the risks and threats to financial security.
Keywords: financial security, threats, financial risk, financial stability, liquidity, solvency, enterprise.

Literatura
1. Blank I.A. Upravlenie finansovoy bezopasnost`yu predpriyatiya. – Kiev : Nika-Tsentr : El`ga, 2004. – 776 s.
2. Blazhevich O.G. Otsenka finansovoy bezopasnosti predpriyatiya i vyyavlenie putey ee povysheniya / O.G. Blazhevich, N.A. Kiril`chuk // Nauchniy vestnik: Finansy, banki, investitsii. – 2016. – S. 40–48. – Rezhim dostupa: fbi.cfuv.ru/wp-content/uploads/2017/09/tom-2–35–2016.pdf
3. Volodina I.G. Puti obespecheniya finansovoy bezopasnosti predpriyatiya: ucheb. posobie // Molodoy ucheniy. – 2013. – № 9. – S. 156–160.
4. Zaporozhtseva L.A. Razrabotka strategii obespecheniya finansovoy bezopasnosti predpriyatiya / L.A. Zaporozhtseva, M.E. Ryabykh // Fundamental`nye issledovaniya. – 2013. – № 11-8. – S. 1637–1642.
5. Karanina E.V. Finansovaya bezopasnost` (na urovne gosudarstva, regiona, organizatsii, lichnosti) : monografiya. – Kirov : FGBU VO «VyatGU», 2015. – 239 s.
6. Luppol E.M. Teoreticheskie osnovy obespecheniya finansovoy bezopasnosti predpriyatiya // Nauchnaya diskussiya : innovatsii v sovremennom mire : sb. st. po materialam XLVI Mezhdunarodnoy nauchno-prakticheskoy konferentsii «Nauchnaya diskussiya : innovatsii v sovremennom mire». – № 2 (45). Ch. 1. – M. : Internauka, 2016. – S. 103–107.
7. Sokolov Yu.A. Finansovaya bezopasnost` ekonomicheskikh sistem : ucheb. posobie. – M. : Ankil, 2010. – 264 s.
8. Papekhin R.S. Indikatory finansovoy bezopasnosti predpriyatiy // Vzglyad molodykh uchenykh na ekonomicheskie i finansovye reformy v Rossii : sb. statey. – Volgograd : Volgogradskoe nauchnoe izd-vo, 2007. – 16 s.
9. Parfenova T.A. Finansovaya bezopasnost` predpriyatiya : sistemniy podkhod // Konsul`tant. – 2010. – № 15.
10. Papekhin R.S. Vneshnie i vnutrennie ugrozy finansovoy bezopasnosti predpriyatiya // Finansy i kredit. – 2007. – № 16. – S. 68–75.
11. Z-model` Al`tmana [Elektronniy resurs]. – Rezhim dostupa: poisk-ru.ru/s8846t2.html

Actual aspects of economic and legal regulation of corruption
Popova L.V., doctor of economic sciences, head of the department of economics, finance and accounting, Orel State University
Dedkova E.G., candidate of economic sciences, associate professor, department of economics, finance and accounting, Orel State University
Danilina Ya.A., Orel State University
In the article, the authors conducted a theoretical study of the existing system of economic and legal regulation of corruption: the views of various authors on the definition of the term «corruption» were considered; studied forms of corruption; The reasons, factors, social, economic and political consequences of corruption in the Russian Federation are determined and substantiated. On the basis of the conducted research, the directions for the development of a system of measures to counter corruption are proposed.
Keywords: corruption, economic and legal regulation, causes, factors, consequences, counteraction.

Literatura
1. Ukaz Prezidenta RF ot 19.05.2008 № 815 «O merakh po protivodeystviyu korruptsii» [Elektronniy resurs] // SPS Konsul`tantPlyus (ofitsial`niy sayt). – Rezhim dostupa: consultant.ru/document/cons_doc_LAW_301352/
2. Ukaz Prezidenta RF ot 29.06.2018 № 378 «O Natsional`nom plane protivodeystviya korruptsii na 2018–2020 gody» [Elektronniy resurs] // SPS Konsul`tantPlyus (ofitsial`niy sayt). – Rezhim dostupa: consultant.ru/document/cons_doc_LAW_77066/ (data dostupa: 25.05.2019).
3. Eremeychuk K.Yu. Sovremennaya korruptsiya v Rossii i ee spetsifika // Alleya nauki. – 2017. – T. 2. – № 14. – S. 308–311.
4. Kolodkin L.M., Ispravnikov V.O. Gosudarstvennaya politika protivodeystviya korruptsii i tenevoy ekonomike v Rossii. – Norma, 2008. – 442 s.
5. Larisnova A.S. Problema korruptsii v raznykh stranakh i rol` obshchestva v bor`be s dannym yavleniem // Akademicheskaya publitsistika. – 2018. – № 5. – S. 227–231.
6. Mikhaylova S.G. Korruptsiya kak ugroza ekonomicheskoy bezopasnosti strany // Sinergiya Nauk. – 2017. – № 17. – S. 358–361.
7. Nikandrov N.D. Zashchita ot korruptsii // Zhurnal universiteta Rossiyskoy akademii obrazovaniya. – 2017. – S. 52–58.
8. Nikolaeva E.A. Vidy i formy proyavleniya korruptsii v sovremennoy Rossii // INTERNATIONAL INNOVATION RESEARCH : sb. nauch. st. : v 3 ch. – 2018. – S. 46–49.
9. Sarmin N.A., Babanov A.B., Evtushenko S.A. Negativnye posledstviya korruptsii v protsesse formalizatsii ideal`nykh modeley sotsial`noy praktiki // Nauka i obrazovanie: khozyaystvo i ekonomika; predprinimatel`stvo; pravo i upravlenie. – 2018. – № 1 (92). – S. – 38–41.
10. Sharonina L.V. Gosudarstvennaya politika protivodeystviya korruptsii i tenevoy ekonomike v Rossii // Izvestiya YuFU. – 2017. – № 3 (92). – S. 83–88. – (Tekhnicheskie nauki).
11. Shkiotov S.V., Markin M.I. Issledovanie vzaimosvyazi mezhdu urovnem korrumpirovannosti strany, tempami ekonomicheskogo rosta i kachestvom zhizni naseleniya // Teoreticheskaya ekonomika. – 2018. – № 2 (44). – S. 88–100.
12. Shmakova L.N., Sandalova Yu.V., Vidyakina E.V. Sotsial`no-politicheskie posledstviya korruptsii // Sovershenstvovanie vospitatel`noy raboty v vuze : patrioticheskoe vospitanie – prioritetnoe napravlenie vospitatel`noy raboty : sb. nauch. st. – 2018. – S. 269–279.
13. Ekonomika i korruptsiya [Elektronniy resurs] // RBK (ofitsial`niy sayt). – Rezhim dostupa: rbc.ru/society/09/12/2018/5c0c5b119-a79473b48669f02 (data dostupa: 18.05.2019).
14. Ekonomicheskoe polozhenie Rossii. Korruptsiya [Elektronniy resurs] // Federal`naya gosudarstvennaya sluzhba statistiki (ofitsial`niy sayt). – Rezhim dostupa: gks.ru/free_doc/doc_2019/social/osn-01–2019.pdf (data dostupa: 13.05.2019).
15. Ekonomicheskie spory. Obzor sudebnoy statistiki [Elektronniy resurs]. – Rezhim dostupa: vsrf.ru/documents/statistics/?year=2019 (data dostupa: 18.05.2019).

Matrix balances in the assessment of the financial condition of a commercial enterprise
Sharikova I.V., candidate of economic sciences, head of the department of accounting, analysis and audit, Saratov State Agrarian University named after N.I. Vavilov
Sharikov A.V., candidate of economic sciences, associate professor of accounting, analysis and audit department, Saratov State Agrarian University named after N.I. Vavilov
Fefelova N.P., candidate of economic sciences, associate professor of accounting, analysis and audit department, Saratov State Agrarian University named after N.I. Vavilov
Effective financial management involves the rational allocation of capital in the assets of the company, the formation of effective cash flows. The permanent nature of this process involves monitoring financial sustainability. A very effective tool at this stage is the matrix method of analysis of the balance sheet. The article on a concrete example clearly demonstrated the effectiveness of the application of the matrix model of balance in the framework of the monitoring of the financial condition and financial stability of a commercial enterprise; the possibility of constructing a cash flow statement based on the differential matrix balance is substantiated.
Keywords: matrix balances, financial condition, sources of financing, capital structure, financial stability.

Literatura
1. Zverev D.N., Geynts Yu.S. Finansovaya ustoychivost` i nezavisimost` kak osnova ekonomicheskoy bezopasnosti organizatsii // Ekonomika i upravlenie : problemy, resheniya. – 2018. – T. 2. – № 8. – S. 128–149. – elibrary.ru/item.asp?id=35647959
2. Kuznetsova A.A. Matrichniy metod upravleniya debitorskoy zadolzhennost`yu predpriyatiya // Vestnik finansovogo universiteta. – 2013. – № 5 (77). – S. 62–68.
3. Malyshenko V.A. Strategicheskaya finansovaya ustoychivost` i protsedura analiza finansovogo sostoyaniya // Ekonomicheskiy analiz: teoriya i praktika. – 2016. – № 8 (455). – S. 164–179. – elibrary.ru/item.asp?id=26541367
4. Mamishev V.I. Struktura kapitala i ee vliyanie na stoimost` kompanii // Problemy sovremennoy ekonomiki. – 2015. – № 1 (53). – S. 91–95.
5. Nakonechnikova L.A. Primenenie matrichnogo balansa v finansovom menedzhmente // Forum. – 2015. – № 2 (5). – S. 117–122. – (Seriya: Gumanitarnye i ekonomicheskie nauki).
6. Pakhomova T.V. Upravlenie finansovym obespecheniem dolgosrochnykh aktivov // Obrazovanie i nauka bez granits: sotsial`no-gumanitarnye nauki. – 2016. – № 5. – S. 87–91.
7. Romanchin S.V. Teoreticheskie osnovy formirovaniya uchetnoanaliticheskoy sistemy obespecheniya finansovoy ustoychivosti // Upravlencheskiy uchet. – 2011. – № 11. – S. 67–73.
8. Samsonova I.V. Teoreticheskie aspekty issledovaniya finansovoy ustoychivosti predpriyatiya // Nauchniy vestnik Volgogradskogo filiala RANKhiGS. – 2015. – № 1. – S. 39–43. – (Seriya: Ekonomika).
9. Chernyaev A.A., Sharikova I.V., Sharikov A.V., Kondak V.V. «Zolotoe pravilo ekonomiki» v otsenke ekonomicheskogo potentsiala sel`skokhozyaystvennykh predpriyatiy (regional`niy aspekt) // Nauchnoe obozrenie: teoriya i praktika. – 2016. – № 5. – S. 6–16.
10. Sharikova IV., Sharikov A.V., Govorunova T.V., Fefelova N.P. Finansovoe sostoyanie sel`skokhozyaystvennykh predpriyatiy : problemy, tendentsii, perspektivy (regional`niy aspekt) // Regional`naya ekonomika : teoriya i praktika. – 2017. – T. 15. – № 5 (440). – S. 869–880.
11. Sharikova I.V., Sharikov A.V., Samitina S.A. Diagnostika bankrotstva sel`skokhozyaystvennykh predpriyatiy : monografiya. – Saratov, 2009. – 84 s.
12. Yurchishena L.V., Tsimbal N.V. Zastosuvannya matrichnogo pidkhodu do otsenki finansovoi stiykosti pidprišmstva // Innovatsiyna ekonomika. – 2013. – № 10 (48). – S. 147–152. – elibrary.ru/item.asp?id=21797525

Tax policy and tax mechanism in the system of strengthening the economic security of the state
Korostelkina I.A., doctor of economic sciences, professor of the department of economics, finance and accounting, Orel State University
Simonova T.S., Orel State University
Modern economic systems operate not only in conditions of developed and innovative production, which is characterized by scientific and technological progress and the level of digitalization, but also in conditions of state instability and sanctions pressure. Against this background, the problems of economic security are becoming increasingly relevant. The article discusses the role of the tax mechanism and tax policy in the system of strengthening the economic security of the state. Also reflects the relationship of the tax mechanism and tax policy, the stages of the formation of the tax mechanism and its role in the system of economic security in the tax field.
Keywords: tax system, tax policy, mechanism, economic security.

Literatura
1. Volobueva D.S. Sushchnost` nalogovogo mekhanizma i ego svyaz` s nalogovoy politikoy i nalogovoy sistemoy // Menedzher. – 2017. – № 1. – S. 145–150.
2. Somoev R.G. Obshchaya teoriya nalogov i nalogooblozheniya : ucheb. posobie. – M. : PRIOR, 2010. – 176 s.
3. Ermakova E.R. Finansovaya bezopasnost` v sisteme natsional`noy bezopasnosti gosudarstva // Fundamental`nye issledovaniya. – 2016. – № 5-2. – S. 324–328.
4. Vasil`eva M.V. Metody nalogovogo prognozirovaniya na makrourovne // Ekonomicheskie i gumanitarnye nauki. – 2011. – № 11. – S. 91–97.
5. Korostelkina I.A. Teoretiko-prikladnye aspekty formirovaniya regional`noy nalogovoy politiki // Ekonomicheskie i gumanitarnye nauki. – 2011. – № 11. – S. 34–42.
6. Byudzhet dlya grazhdan na 2019 god [Elektronniy resurs]. – Rezhim dostupa: orel-region.ru/index.php?head=180&part=181&unit=10#slide18
7. Savina O.N. Otsenka effektivnosti nalogovykh l`got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel`stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie. – 2012. – № 9–10. – S. 15–29.

 

Control and audit

Improving the activities of law enforcement agencies to combat economic crime
Alimov S.A., candidate of economic sciences, associate professor of the department of economics, finance and accounting, Orel State University
Khromova S.N., Orel State University
The article considers the elements of economic crimes, identifies the stages of the analysis of economic crimes as a measure to prevent them, suggests ways to improve the activities of law enforcement agencies to combat crimes in the economic sphere.
Keywords: economic crimes, law enforcement, crime prevention.

Literatura
1. GladkikhV.I. K voprosu o ponyatiyakh i vidakh ekonomicheskoy prestupnosti // Vestnik Moskovskogo gosudarstvennogo lingvisticheskogo universiteta. – 2011. – № 621. – S. 14–20. – (Obshchestvennye nauki).
2. EgorovaN.A. Novoe v ugolovnom zakonodatel`stve o moshennichestve v sfere predprinimatel`skoy deyatel`nosti // Ros. yust. – 2016. – № 12. – S. 27–30.
3. Titov V.G. Model` ekonomicheskogo prestupleniya // Pravovaya derzhava. – 2003. – № 6. – S. 129–137.
4. Chekmarev V.V. Ekonomicheskaya prestupnost` i ee vliyanie na ekonomicheskuyu bezopasnost` gosudarstva // Obespechenie ekonomicheskoy bezopasnosti khozyaystvuyushchikh subyektov : teoriya i praktika. V 2 t. – Kostroma, 2018. – S. 184–190.
5. Shmonin A.V., Semykina O.I. Ponyatie prestupleniy ekonomicheskoy napravlennosti // Prestupleniya ekonomicheskoy napravlennosti : ponyatie i genezis ugolovnogo zakonodatel`stva. – 2013. – S. 22–23.

Risk-based approach in the internal control system in non-credit financial institutions
Dontsova L.V., doctor of economic sciences, professor, basic department of financial control, analysis and audit of the main control department of Moscow, Plekhanov Russian University of Economics
Malinina E.A., post-graduate student of the basic department of financial control, analysis and audit of the main control department of Moscow, Plekhanov Russian University of Economics
The article is devoted to the issues of risk-based control for non-credit financial organizations. As part of the study, the authors analyzed the legal requirements for the control system for these organizations. On their basis, some tasks that are to be solved in order to carry out controlling functions were formulated, as well as approaches to solving these problems were proposed. The article presents and investigates the practical implementation of the solution using information technologies presented in the market of software and information support (information base), including implementing the model of risk assessment proposed by authors for non-state pension funds.
Keywords: internal control, non-credit financial organization, risk management, fair value.

Literatura
1. Federal`niy zakon Rossiyskoy Federatsii ot 02.11.2013 № 293-FZ «Ob aktuarnoy deyatel`nosti v Rossiyskoy Federatsii» [Elektronniy resurs]. – URL: consultant.ru/document/cons_doc_ LAW_153907/ (data obrashcheniya: 28.03.2019).
2. Kontseptsiya organizatsii sistemy vnutrennego kontrolya dlya nekreditnykh finansovykh organizatsiy [Elektronniy resurs]. – URL: consultant.ru/document/cons_doc_LAW_281835/ (data obrashcheniya: 28.03.2019).
3. Polozhenie Banka Rossii ot 28.12.2015 № 527-P «Otraslevoy standart bukhgalterskogo ucheta «Poryadok sostavleniya bukhgalterskoy (finansovoy) otchetnosti negosudarstvennykh pensionnykh fondov» [Elektronniy resurs]. – URL: cbr.ru/analytics/accounting/files_nfo/527-p.pdf (data obrashcheniya: 28.03.2019).
4. Polozhenie Banka Rossii ot 28.12.2015 № 526-P «Otraslevoy standart bukhgalterskogo ucheta «Poryadok sostavleniya bukhgalterskoy (finansovoy) otchetnosti strakhovykh organizatsiy i obshchestv vzaimnogo strakhovaniya» [Elektronniy resurs]. – URL: cbr.ru/analytics/accounting/files_nfo (data obrashcheniya: 28.03.2019).
5. Polozhenie Banka Rossii ot 03.02.2016 № 532-P «Otraslevoy standart bukhgalterskogo ucheta «Poryadok sostavleniya bukhgalterskoy (finansovoy) otchetnosti professional`nykh uchastnikov rynka tsennykh bumag, aktsionernykh investitsionnykh fondov, organizatorov torgovli, tsentral`nykh kontragentov, kliringovykh organizatsiy, spetsializirovannykh depozitariev investitsionnogo fonda, paevogo investitsionnogo fonda i negosudarstvennogo pensionnogo fonda, upravlyayushchikh kompaniy investitsionnogo fonda, paevogo investitsionnogo fonda i negosudarstvennogo pensionnogo fonda, byuro kreditnykh istoriy, kreditnykh reytingovykh agentstv, strakhovykh brokerov» [Elektronniy resurs]. – URL: base.garant.ru/71324416/ (data obrashcheniya: 28.03.2019).
6. Ukazanie Banka Rossii ot 25.10.2017 № 4584-U «O formakh, srokakh i poryadke sostavleniya i predstavleniya v Bank Rossii otchetnosti, neobkhodimoy dlya osushchestvleniya kontrolya i nadzora v sfere strakhovoy deyatel`nosti, i statisticheskoy otchetnosti strakhovshchikov, a takzhe formakh, srokakh i poryadke predstavleniya v Bank Rossii bukhgalterskoy (finansovoy) otchetnosti strakhovshchikov» [Elektronniy resurs]. – URL: base.garant.ru/71839330/(data obrashcheniya: 28.03.2019).
7. Ukazanie Banka Rossii ot 27.11.2017 № 4623-U «O formakh, srokakh i poryadke sostavleniya i predstavleniya v Bank Rossii otchetnosti o deyatel`nosti, v tom chisle trebovaniyakh k otchetnosti po obyazatel`nomu pensionnomu strakhovaniyu, negosudarstvennykh pensionnykh fondov» [Elektronniy resurs]. – URL: consultant.ru/document/cons_doc_LAW_286311/ (data obrashcheniya: 28.03.2019).
8. Ukazanie ot 22.02.2017 № 4297-U «O poryadke investirovaniya sredstv strakhovykh rezervov i perechne razreshennykh dlya investirovaniya aktivov» [Elektronniy resurs]. – URL: base.garant.ru/71679286/ (data obrashcheniya: 28.03.2018).
9. Ukazanie ot 22.02.2017 № 4298-U «O poryadke investirovaniya sobstvennykh sredstv (kapitala) strakhovshchika i perechne razreshennykh dlya investirovaniya aktivov» [Elektronniy resurs]. – URL: garant.ru/products/ipo/prime/doc/71575046/ (data obrashcheniya: 28.03.2018).
10. Osnovnye napravleniya razvitiya finansovykh tekhnologiy na period 2018–2020 godov [Elektronniy resurs]. – URL: cbr.ru/finansovyetekhnologii/ (data obrashcheniya: 28.03.2019).
11. Ukazanie Banka Rossii ot 04.07.2016 № 4060-U «O trebovaniyakh k organizatsii sistemy upravleniya riskami negosudarstvennogo pensionnogo fonda» [Elektronniy resurs]. – URL: consultant.ru/document/cons_doc_LAW_286255/ (data obrashcheniya: 28.03.2019).
12. Kontseptsiya vnedreniya risk-orientirovannogo podkhoda k regulirovaniyu strakhovogo sektora v Rossiyskoy Federatsii [Elektronniy resurs]. – URL: cbr.ru/finmarket/solvency_II/ (data obrashcheniya: 28.03.2019).
13. Ukazanie ot 21.08.2017 № 4501-U «O trebovaniyakh k organizatsii professional`nym uchastnikom rynka tsennykh bumag sistemy upravleniya riskami, svyazannymi s osushchestvleniem professional`noy deyatel`nosti na rynke tsennykh bumag i s osushchestvleniem operatsiy s sobstvennym imushchestvom, v zavisimosti ot vida deyatel`nosti i kharaktera sovershaemykh operatsiy» [Elektronniy resurs]. – URL: cbr.ru/finmarket/solvency_II/ (data obrashcheniya: 28.03.2019).
14. Ukazanie ot 28.07.2015 № 3743-U «O poryadke rascheta strakhovoy organizatsiey normativnogo sootnosheniya sobstvennykh sredstv (kapitala) i prinyatykh obyazatel`stv» [Elektronniy resurs]. – URL: cbr.ru/StaticHtml/File/11753/3743-U.pdf (data obrashcheniya: 28.03.2019).
15. Malinina E.A., Metelkin A.E. Analiticheskoe obosnovanie i opisanie modeli «FORA» dlya otsenki riskov Negosudarstvennogo pensionnogo fonda // Finansoviy menedzhment. – 2018. – Vyp. 1. – S. 47–59.
16. Ofitsial`niy sayt TSenovogo tsentra NRD [Elektronniy resurs]. – URL: nsddata.ru/ru (data obrashcheniya: 28.03.2019).
17. Ofitsial`niy cayt proekta «RUData» gruppy kompaniy «Interfaks» [Elektronniy resurs]. – URL: rudata.info/ (data obrashcheniya: 28.03.2019).
18. Sayt kompanii Bloomberg L.P. [Elektronniy resurs]. – URL: bloomberg.com/europe (data obrashcheniya: 28.03.2019).
19. Sayt kompanii Refinitiv (eks-napravlenie FinancialandRisk kompanii ThomsonReuters) [Elektronniy resurs]. – URL: refinitiv.com/en (data obrashcheniya: 28.03.2019).
20. Dontsova L.V., Malinina E.A., Metelkin A.E. Analiz sistemy upravleniya riskami negosudarstvennykh pensionnykh fondov: normativnye trebovaniya i organizatsionnye aspekty // Finansoviy menedzhment. – 2017. – № 5. – S. 71–91.
21. Ofitsial`niy sayt proekta «Spark» gruppy kompaniy «Interfaks» [Elektronniy resurs]. – URL: spark-interfax.ru/ (data obrashcheniya: 28.03.2019).

 

Budgeting

Budgeting as an controlling element
Lozhkina S.L., doctor of economic sciences, associate professor, associate professor, department of economics and management, Financial University under the Government of the Russian Federation, Smolensk branch
Tishchenkova G.Z., candidate of economic sciences, associate professor, associate professor, department of economics and management, Financial University under the Government of the Russian Federation, Smolensk branch
Petushkova G.A., candidate of pedagogic sciences, associate professor, associate professor, department of economics and management, Financial University under the Government of the Russian Federation, Smolensk branch
A variety of forms of controlling, methods of planning, budgeting, control and analysis of deviations contributes to the emergence of a wide range of management tools and methods. The article deals with the practical use of the budgeting system as a controlling tool. The content of the budget process in the course of promoting budgeting in the field of controlling. It is proposed to use the concept of «rolling budgeting» as an effective mechanism for planning and managing the achievement of the goals of an economic entity.
Keywords: controlling, budgeting, state institution, rolling budgeting.

Literatura
1. AndreevaN.A., MedvedevaV.S., UgrimovaS.N. Metodicheskie podkhody k sisteme byudzhetirovaniya v strategicheskom upravlenii : monografiya. – Rostov n/D, 2014. – 244 s.
2. Bludova N.A. Istoricheskie predposylki vozniknoveniya kontrollinga, ego vidy i printsipy postroeniya // Auditorskie vedomosti. – 2016. – № 5. – S. 38–46.
3. Bufalova Yu.A., Lozhkina S.L. Upravlencheskiy uchet finansovo-khozyaystvennoy deyatel`nosti v gosudarstvennykh uchrezhdeniyakh zdravookhraneniya. Organizatsionniy podkhod // Aktual`nye tendentsii sotsial`no-ekonomicheskogo razvitiya Rossii na sovremennom etape : materialy Mezhdunarodnoy nauchno-prakticheskoy konferentsii. – 2016. – S. 28–34.
4. Vedernikov A.V. K voprosu o finansovom planirovanii na predpriyatiyakh Rossii // Den`gi i kredit. – 2015. – № 10. – S. 19–23.
5. Karminskiy A.M., Olenev N.I., Primak A.G., Fal`ko S.G. Kontrolling v biznese. Metodologicheskie i prakticheskie osnovy postroeniya kontrollinga v organizatsiyakh. – M. : Finansy i statistika, 2002. – 251 s.
6. Karpenko M., Tereshchenko O. Vse pod kontrolem. – 2005. – URL: companion.ua/articles/content?id=6681&type=Forprint
7. Lozhkina S.L. Osobennosti organizatsii upravlencheskogo ucheta v mnogoprofil`nom byudzhetnom uchrezhdenii zdravookhraneniya // Ekonomicheskie i gumanitarnye nauki. – 2017. – № 9 (308). – S. 82–92.
8. Petushkova G.A., Tishchenkova G.Z. Kontrolling delovoy aktivnosti organizatsii // Marketing i logistika. – 2017. – № 5 (13). – S. 65–71.
9. Chernykh I.N., Khamidullina Z.Ch. Organizatsiya ucheta po tsentram otvetstvennosti : ucheb. posobie. – M. : KnoRus, 2010. – 160 s.

Купить


Корзина