CONTENTS
ECONOMIC POLICY
Versan V. G. Problems of growth of the real sector of the economy. Programtargeted management ...... 3
Getman V. G. Reserves of further improvement of the system of taxes and fees in Russia ...... 11
THEORY OF ECONOMICS
Lachinov Yu. N. Economy: the correctness of the theory of and effectiveness of the practice ...... 17
Rasovskiy Yu. V., Gorenkova E. Yu. Classification of natural capital ...... 29
MANAGEMENT OF THE FINANCE
Gerasimova L. N., Ivannikova A. V. Management of revenues and expenditures in the insurance business ...... 37
Rusetskaya E. A. The role of insurance in the system of providing protection of citizens from emergency situations ...... 42
Slobodnyak I. А., Grozina E. V., Bykova T. L. Accounting and analytical information on provisions ...... 46
Zhilina N. N. Modernization of financial security of educational institutions Russian federation ...... 55
Shamsutdinova M. R. Formation of system of monitoring of use of financial capacity of the Republic of Tatarstan ...... 59
PROBLEMS OF MANAGEMENT
Blagireva E. N. Development of organizational structure of enterprise management-oriented competitiveness ...... 64
Blinov A. O., Rudakova O. S. Reengineering of business processes modern organizations ...... 68
Sokolov E. V. Practice of the interaction between higher educational institutions and medical engineering main employers ...... 75
Kostyrin E. V. The analysis of training, retraining and professional development for medical engineering ...... 82
Yastrembskiy A. N.HR-safari: find and hire business analyst ...... 90
PROBLEMS OF GROWTH OF THE REAL SECTOR OF THE ECONOMY. PROGRAM-TARGETED MANAGEMENT
V. G. VERSAN,
doctor of economic sciences, professor, general director of OJSC «all-Russian research Institute of certification», Moscow, Russia
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Article consists of two parts. The first part is devoted to the role of the quality of accelerating the development of the real sector of the economy. It is noted that the mechanism to solve this task in practice must be based on the principles of performance-based management. Critically examines the application of these principles to the present time, it shows that they are not focused on the real sector of the economy. Suggests the ways of their development in these purposes.In the second part of the article considers the problem of quality and its status is currently in a critical review of working and developing models and tools for solving the problems of quality of the offered directions of their improvement in relation to the realities of today.
Keywords: economy, quality, program-target management, market, business, control (supervision) on the market of GDP.
RESERVES OF FURTHER IMPROVEMENT OF THE SYSTEM OF TAXES AND FEES IN RUSSIA
V. G. GETMAN,
doctor of economic sciences, professor, head of the chair «Accounting in commercial organizations» Finance university under the Government of the Russian Federation
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This article contains proposals to improve the current system of taxation in our country. Special attention is paid to the issues connected with the taxation of physical persons.
Keywords: income taxes on income of physical and legal entities, social contributions and social security, interest on loans, compensation payments, dividends.
ECONOMY: THE CORRECTNESS OF THE THEORY OF AND EFFECTIVENESS OF THE PRACTICE
Yu. N. LACHINOV,
candidate of economic sciences, associate professor Russian university of name G.B. Plekhanov, Moscow, Russia
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The article provides an analysis of the economic theory for signs of science, including the assessment of the truthfulness of the provisions of the essential correctness of wording. Attraction of accounting methodology allows to achieve certainty main elements and offer provisions, which bring the economy to the level of real science with Foundation of effective practice.
Keywords: economic science, economic theory, logic, dialectics of conceptual apparatus certainty entities, scientific management.
CLASSIFICATION OF NATURAL CAPITAL
Yu. V. RASOVSKIY,
doctor of economic sciences, professor, head of research school «Management of excess profits», Moscow humanitarian university, Russia
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E. Yu. GORENKOVA,
candidate of economic sciences, National business institute, Moscow, Russia
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Shows the result of the development of the theoretical principles of environmental Economics, a leading international scientific school «Management of excess profits». Redefined and expanded terminology apparatus of Economics and subsoil use. The new concept: the mineral resource capital. Presents a classification of all types of capital: the natural, the unnatural, and human single criterion – the source of its accumulation (formation). The interrelation between capital and rents, natural capital and natural resource rents, mineral raw materials capital and mining rent. The substantiation of their General classification criteria. The opportunity of use of this classification for differentiation of taxes and excise duties, methods of asset valuation, identifying new species, rent, natural and not natural capital.
Keywords: capital and rent, natural resources, natural capital, the classification of capital mineral resources (mining) capital, the natural rent, mining rent, reproduction mountain capital.
MANAGEMENT OF REVENUES AND EXPENDITURES IN THE INSURANCE BUSINESS
L. N. GERASIMOVA,
doctor of economic sciences, professor of the chair «accounting», Financial academy under the Government of the Russian Federation, Moscow, Russia
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A. V. IVANNIKOVA,
State university management, Moscow, Russia
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The article considers the modern ways of formation of revenues and expenses for the activity of insurance companies. Analysis of the basic sources of the income and expenses of insurance organizations. Made of their classification. Considered and highlights the main groups of revenue and expenditure of the insurance organization taking into account the specifics of the insurance business.
Keywords: income, expenses, insurance company, liability, cost.
THE ROLE OF INSURANCE IN THE SYSTEM OF PROVIDING PROTECTION OF CITIZENS FROM EMERGENCY SITUATIONS
E. A. RUSETSKAYA,
professor of finance Institute of economics and management of the North Caucasus federal university, Stavropol, Russia
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Article focuses on the role, opportunities and prospects of development of insurance against emergencies in the system to ensure the economic security of citizens and businesses in Russia.
Keywords: damage, emergency, risk, security, insurance, economic security.
ACCOUNTING AND ANALYTICAL INFORMATION ON PROVISIONS
I. А. SLOBODNYAK,
professor, the head of the department «The accounting and audit», Baikal national university of economics and law, Irkutsk, Russia
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E. V. GROZINA,
associate professor of the department «The accounting and audit», Baikal national university of economics and law, Irkutsk, Russia
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T. L. BYKOVA,
associate professor of the department «The accounting and audit», Baikal national university of economics and law, Irkutsk, Russia
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The paper deals with the accounting information about the provisions and their inclusion to the financial statements. It is proved the need for its disclosure. The necessity of developing a system of indicators which could be carried out by the ratio analysis of the provisions. A system of indicators to evaluate the place of provisions in the capital of the organization and its costs. It is argued that the inclusion of provisions to the debt capital is necessary.
Keywords: provisions, PBU 8/2010, accounting, financial analysis.
MODERNIZATION OF FINANCIAL SECURITY OF EDUCATIONAL INSTITUTIONS RUSSIAN FEDERATION
N. N. ZHILINA,
candidate of economic sciences, the senior lecturer of chair offinancial management Bugulminsky branch Private educational institution of the Higher vocational training «Institute of economy, managements and the rights (Kazan)», Russia
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Need a change and modernization of the existing mechanism of financial support of the University's activities. Budget funds for organization and financial support of the activities of universities is not enough, an alternative source of financing is intended to become mainly private capital. Requires long-term financial investments investment character. The main task of state authorities is to regulate the process of financial maintenance of activity of institutions to not suffered personal interests and family household budgets. Acquire paramount importance for private investment in higher education. Without the creation of an appropriate investment climate to attract private capital in higher education will not work. Involvement of the private non-state capital to extend the capabilities and tools of financial provision of the activities of universities.
Keywords: higher school, education financing, investments in education, private investment, investment climate.
FORMATION OF SYSTEM OF MONITORING OF USE OF FINANCIAL CAPACITY OF THE REPUBLIC OF TATARSTAN
M. R. SHAMSUTDINOVA,
candidate of economic sciences, associate professor of the department of financial management, Institute of economics, management and law, Kazan, Russia
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In this article need of monitoring of regional financial potential as it allows to estimate changes of all financial streams of the region is proved. The essence of an offered technique consists in calculation of possible outflow of financial streams, proceeding from the developed tendencies of their development and specific weight in primary financial stream – output of producers of the region, and also average efficiency of financial potential across the Republic of Tatarstan.
Keywords: financial potential, finance, financial monitoring, regional economy.
DEVELOPMENT OF ORGANIZATIONAL STRUCTURE OF ENTERPRISE MANAGEMENT-ORIENTED COMPETITIVENESS
E. N. BLAGIREVA,
candidate of economic sciences, public relations and social projects, professor of the department of humanitarian disciplines, Russian state specialized academy of arts
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The article analyses the basic principles of planning and the organization of innovative activity of the enterprise on the basis of which the author's addition of this category focused on achieving and maintaining the competitiveness of products and the organization as a whole.
Keywords: innovative activity, competitiveness, management, innovation management.
REENGINEERING OF BUSINESS PROCESSES MODERN ORGANIZATIONS
A. O. BLINOV,
academician of RAEN, doctor of economic sciences, professor, department of general management and project management, Financial university under the Government of the Russian Federation, Moscow, Russia
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O. S. RUDAKOVA,
doctor of economic sciences, professor of the department of banks and bank management, Financial university under the Government of the Russian Federation, Moscow, Russia
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The article considers the features of transition to innovation model of economic growth. Formulated the causes of the failures in conducting business processes reengineering of modern organizations. The requirements to the team for re-engineering. The article describes the approaches of one of the most important stages of reengineering is to build a model of the organization «as it should be»
Keywords: business process, system approach, management innovation, benchmarking, brainstorming, reengineering.
THE PRACTICE OF THE INTERACTION BETWEEN HIGHER EDUCATIONAL INSTITUTIONS AND MEDICAL ENGINEERING MAIN EMPLOYERS
E. V. SOKOLOV,
doctor of technical sciences, head of the department of «Finance», Moscow state technical university named after N. E. Bauman
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In the article general forms of interaction between higher educational institutions and medical engineering main employers are analyzed. These forms are ranged against number of companies using ones for recruiting highly qualified specialists. The experience of interaction between main employers and higher educational institutions such as Bauman Moscow state technical university, Vladimir state university named by Stoletov, Kazan national scientific research technological university, Korolev college of space mechanical engineering and technology and Saratov radio electronics college named by P.N. Yablochkov is researched. The conclusion about necessity of closer interaction between higher educational institutions and medical technics producers for educational process improving is made up.
Keywords: medical engineering, professional education, demand in specialists, job recruiting.
THE ANALYSIS OF TRAINING, RETRAINING AND PROFESSIONAL DEVELOPMENT FOR MEDICAL ENGINEERING
E. V. KOSTYRIN,
candidate of economic sciences, assistant professor of «Finance», the Moscow state technical the university of N. E. Bauman, Russia
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In the paper the personnel training system for medical engineering modern state in Russia extensive analysis is made. Noticed, that it consists of four levels: primary professional education, secondary professional education, higher professional education and post-graduated education. For each level the personnel training courses for medical engineering and the education organizations rendering educational services in correspond with these courses and educational programs are researched. As a consequence of analysis the existence of structural disparities in training, retraining and professional development is discovered. They consist in that there are 41 institutions for the higher professional education and only 3 ones for the primary and secondary professional educations. The recommendations for the disposal of structural disparities and the raising of the personnel training quality for medical engineering are given.
Keywords: medical engineering, training, retraining and professional development, educational services.
HR-SAFARI: FIND AND HIRE BUSINESS ANALYST
A. N. YASTREMBSKIY,
senior business analyst LLC «Enter», Krasnodar, Russia
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Compliance employed business analysis, requirements, depends on the professional level, but also largely on the accuracy of the formulation of the purposes for which achievement hiring Analytics performed, because the great value has exactly match the field of knowledge analyst required scope of their application. Also it is important to understand that compliance with the set task and allocated powers is a necessary condition for the successful work of the analyst
Keywords: business analyst, portfolio, employer, business analysis, hiring of Analytics.