Methodological approaches to the evaluation of audit activity management
Filobokova L.Y., Doctor of Economics, Professor of innovative entrepreneurship VPOMSTU. N. E. Bauman
Abstract. Audit activities (audit services) is a component of the single national economic complex of the country, which has been tasked not only to confirm the reliability of financial reporting, performed within the framework of an audit, but also perform a wide range of related to auditing activities of services aimed at improving the competitiveness of the national economy and efficiency of doing business. The achievement of such targets not only determines the quality of technology in listening, but also ensures the efficiency of its financial management, requiring the development and validation of tools based on the formalized methodological approaches to the calculation and the measurement (evaluation).
Keywords: methodical approaches to assessment, tools of financial management, audit activities.
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Methodology of comprehensive evaluation of the effectiveness of the company
Bykova I.V., Kotlas Branch Admiral Makarov State University of Maritime and Inland Shipping, senior Lecturer
Abstract. Evaluation of the financial state – a recognized tool to identify unfavorable situation in the financial and economic activity of an enterprise. It gives the possibility not only to state the improvement or deterioration of the state of an enterprise, but also to measure the probability of its bankruptcy.
Application of multi-complex analysis of the financial state of an enterprises creates real prerequisites for the effective management of financial condition, positive impact on key indicators of its activity in order to improve the financial environment of an enterprise.
Determine the effect of external factors on the effectiveness of operations and financial condition of the organization methods allow a comprehensive assessment of the effectiveness of the use of resources for the implementation of which may be used data from the accounting (financial) statements. One of the methods offers on the basis of a generalizing (integral) indicator to give a comprehensive assessment of the efficiency of usual types of enterprise activity.
Keywords: resources, efficiency, extensive and intensive indicators, integral index.
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Regulation of financial stability on the basis of the analysis of calculations
Chernov V.A., Doctor of Economics, Professor, Chair of Accounting and Audit Department Nizhny Novgorod State University of Architecture and Civil Engineering
Abstract. The paper presents an overview of the indicators, identifying the problem of the instability of the finances of an enterprise, the need to find ways of attracting additional sources of financing, the repayment of the most urgent obligations, a way out of technical insolvency. It is further proposed a method for solving this problem with the underlying analysis in two stages: 1) managing cash flows in the estimated relationship by providing discounts to debtors for terms reduction of payments return on the basis of the effect analysis of income acceleration; 2) raising additional funds for the operations of commercial maneuvering, the most mobile assets with the required effect.
The analysis shows: the proposed anti-crisis methodology identifies additional resources of financing insolvent enterprises, promotes the release of technical insolvency, the increase in business activity and profitability, to regulate financial stability.
The results of the study are recommended for the management of the settlement relations of enterprises experiencing financing difficulties and lack of creditworthiness.
Keywords: differential financial leverage, leverage, financial leverage, technical insolvency, alternative sources of funding, acceleration of payments, fundraising, commercial maneuvering.
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Strategy of effective management of financial flows in holding structures
Khlevnaya Е.А., Ph.D. of Economics and Psychology, Associate Professor of the Business Analysis and Audit Department of the Russian Economic University of G.V. Plekhanov
Abstract. The article considers the problem of developing strategies for effective management of financial flows in holding structures. The main advantages of the holding structure in the part of system centralization of financial flows management of all holding structural units are shown. Given the justification for the implementation of process management approach in holding structures with allocation of financial responsibility centers to ensure effective interaction in the management of financial flows. The main directions of system improvement of financial flows of Russian holding structures.
Keywords: financial flows, balance of financial flows, management effectiveness, business processes of organization.
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2. Torosjan Je.K. Upravlenie finansovymi potokami vertikal'no integrirovannyh korporativnyh struktur // Vestnik RUDN. Serija «Jekonomika». Izd-vo RUDN, 2009, №1. S.78-86.
3. Hasiev S .- A . Ja . Diagnosticheskij analiz investicionnoj privlekatel'nosti segmentov agropromyshlennogo holdinga II Vestnik Samarskogo gosudarstvennogo jekonomicheskogo universiteta. 2012. – № 3 (89). – S. 85–88.
4. Hlevnaja E.A. Bjudzhetirovanie kak instrument realizacii strategii i upravlenija razvitiem predprijatija// Upravlencheskij uchet - M.: «Finpress» 2009. №2. S. 16-21
MANAGEMENT OF THE FINANCES OF PUBLIC COMPANIES
The issue of dividend payments in companies with state participation: russian and international accounting
Gubanov R.S., Phd of Economics, Senior Researcher, Federal State Budgetary Institution « Scientific Research Institute of Finance», Methodist Regional State Budgetary Educational Institution of Secondary Professional Education «Ryazan College of Technology»
Abstract. The article discusses scientific and practical approach to calculation of economic indicators of interest to improve dividend payout. Studies the possibility of mandatory application of IFRS in the calculation of net profit of companies in order to improve the quality of dividend payments. Compares the methodology of calculation of profit in the companies with state participation in the Russian and international financial reporting standards.
Keywords: dividend, dividend payments, companies, companies with state participation, dividend policy.
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7. The order of the Ministry of Finance of Russia dated 10.12.2002 № 126 «On approval of the Regulations for accounting 19/02 «Accounting of financial investments»» // ATP ConsultantPlus.
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Model of financial managament of just value of foreign-invested enterprises
Shokhazamiy Shokhmansur, Professor of Tashkent Financial Institute, Tashkent, Uzbekistan
Abduraupov Rustam, Senior Lecturer of Tashkent State University of Economics, Tashkent, Uzbekistan
Abstract. In the article is presented and empirically tested a model of financial management of just value of foreign-invested enterprises (FIE). The application of this model allows to ensure the efficiency of (FIE) financial management with the increase of their fair value, on the whole contributing to the increase of business activity and (FIE) rating, ultimately achieving financial stability and competitiveness. Comparing to the existing models of financial management, the proposed model allows the management to build and implement the policy of financial management based on the concept of just value, which provides with an opportunity to strictly control and prevent the phenomena of “bubble” on real assets.
Keywords: financial management, foreign-invested enterprises, fundamental value, market capitalization, real value, just value.
1. Shohazamiy Sh.Sh. Tractate on Property and its Just Value. Monograph. – Tashkent: Iqtisod-moliya, 2014. – 304 p.
2. Brealey R., Mayers S.C., Allen F. Principles of Corporate Finance. – Eleventh Edition. The Mcgraw-Hill/Irwin Series in Finance, Insurance, and Real Estate, 2013. – 1062 p.
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4. Volkov A.D. Theoty of Value-Oriented Management: Financial and Accounting Aspects. – Saint Petersburg: Publishing House of Saint Petersburg State University, 2006.
5. Purlik V.M. Value as Corporate Goal and Indicators of its Measurement // Vestnik MGU, 21. Management (State and Society), No. 2, 2006.
6. Kudina M.V. Forming a Company's Value: Theoretical and Methodological Aspects // Dissertation to seek a scientific degree of doctor in economic sciences. Moscow: Moscow State University named after M.V. Lomonosov, 2010. – 394 p.
7. Shohazamiy Sh., Abduraupov R. Financial Management of Companies’ Just Value. Monograph. – Тashkent: Iqtisod-moliya, 2015. – 224 p
8. Abduraupov R. Methodical Aspects of Calculating Just Value of a Company // Financial Management. – Moscow, 2015. – No. 6. – pp. 34-42.
INVESTMENTS AND ENTERPRENEURSHIP
Organization of risk management in the company
Lisicina E.V., Doctor of Economics, Professor Business school MIRBIS
Tokarenko G.S., Doctor of Economics, Professor Business school MIRBIS
Abstract. The paper discusses organizational issues of formation of the system of risk management in Russian companies. The levels of risk management, objectives of management on each level and a plan of measures to mitigate risks. Special attention is paid to the functions of the risk owners and corporate risk-management culture. A model of risk management structure is analyzed.
Keywords: risk, risk management, risk management, organizational risk management structure, the owners risk.
1. COSO - The Committee of Sponsoring Organizations of the Treadway Commission (Committee of sponsoring organizations of the Treadway Commission ) of USA.
2. FERMA – the Standard the Federation of European Risk Management Association.
3. 31000-2009 ISO (International Organization for Standardization) international standard for risk management. The management of risk. The principles and guidance.
4. RF national standard GOST R 51897-2011 / ISO Guide 73:2009. The management of risk. Terms and definitions.
5. RF national standard GOST R ISO-2010. The management of risk. The principles and guidance.
6. ISO guide 73:2009. The management of risk. Terms and definitions.
7. The RF Federal law "On technical regulation" of 27.12.2002 № 184 [Electronic resource].rg.ru/2002/12/27
Forecasting of financial market characteristics
Leszczynski A.F., Doctor of Economics, Professor, Department of Financial Management REU named after G.V. Plekhanov
Podlepa V.A., Ph.D. Technical Sciences, Associate Professor, Department of Financial Management REU named after G.V. Plekhanov
Abstract. The article discusses the specificities of the application of polynomial extrapolation methods for the forecasting of the possible state in the future of market objects: market. The existing dynamic of market characteristics and of the firms working on it are analyzed, the error models are described; are considered the choice of the degree of the approximating polynomial, is used retroforecast to verify the quality of approximation; is carried on the comparison of different algorithms. To clarify the forecasting results the characteristics of the firm is used the association of information with the characteristics of the market taking into account of a correlation relationship between them. An example is given showing the application of the proposed method.
Keywords: prediction, extrapolation, dynamic models, approximating polynomial, combining information, correlation, analytical, alignment, trends, error models, method of least squares, an unbiased estimator, stationary process.
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Relevant sectors of business activity increase of gold extracting enterprises
Kradenih I.A., Research officer of Institute of Mining Affairs of FEB RAS (Khabarovsk)
Barchukov A.V., Doctor of Economics Science, Professor of Finance and Accounting Department, Far Eastern State Transport University (Khabarovsk)
Abstract. In the article are considered actual directions of goldmining efficiency increase and are proposed methods of assessment of economic horizontal-integrated enterprise activity taking into account synergy, new strategy development and economic risk for the implementation of the most rational variant choice of its functioning in this article.
Keywords: gold industry, strategic development, efficient management, М&А transactions, horizontal-integrated enterprise, estimation procedure, flow of money, economic risk.
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9. Kradenih I.A., Barchukov A.V. Zolotodobivayushie predpriyatiya: mechanism rosta za schet sliyanii I pogloshenii // Regional economics: theory and practice. – 2014. – № 30 (257). – P. 2 – 9.
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TAXES AND TAXATION
The results of the implementation of the tax policy of the Russian Federation and the plans for the 2016–2018 biennium
Grishchenko A.V., Certified auditor of the Russian Finance Ministry Ph.D. of Economics, Associate Professor, Department of Financial Management MGUU Moscow Government
Grishchenko J.I., Ph.D. of Economics, Assistant Professor of Financial Management Department of the Financial University under the Government of the Russian Federation
Abstract. The main priority of modern state tax policy is the creation of efficient and stable tax system, ensuring fiscal sustainability in the medium and long term. As a consequence it is assumed that in future all changes are possible only in connection with the requirements of the modern economy, the new government’s economic policy priorities, including the need to stimulate the development of the social sphere, new industries, investment activity and improve the quality of tax administration.
Keywords: tax policy, tax administration, tax rates, taxpayers, government.
1. Ilyin YU The main directions and forms of implementation of state tax policy tax authorities // Taxes. 2013. N 2. P. 6 - 13.
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5. The Federal Law of 02.11.2013 № 292-FZ "On Amendments to the Federal Law" On Accounting "Published 06/11/2013 // of "Rossiyskaya Gazeta " № 249
6. Federal Law of 04.10.2014 № 284-FZ "On Amendments to Article 12 and 85 of the first part and the second part of the Tax Code of the Russian Federation and the Annulment of the Russian Federation Law" On taxes on property of individuals ", // 08.10 Published .2014, the "RossiyskayaGazeta" - Federal Issue number 6501
7. Federal Law of 02.11.2013 № 307-FZ "On Amendments to Article 12 and the first part of chapter 30 of the Tax Code of the Russian Federation" // Published 06/11/2013 of "Rossiyskaya Gazeta" - the release of the Federal №6225
Tax and financial risks in 2016
Shestakova E.V., PhD Law, CEO LLC “Aktualnyi menedzment”
Abstract. Each company or businessman at the end of the year usually assess risks, develop ways to overcome the risks addressing financial and tax planning. If you do not, it can be easyly to lose your company. The economic crisis confirmed the necessity of a risk assessment.
Keywords: tax risks, financial risks, changes in legislation, the key interest rate on loans, evaluation of non-financial risks.
BOOKKEEPING AND REPORTING
Method organization and performance of management accounting as a system of information-analytical base of the formation is costly-cost indexes in construction
Kuleshova I.B., Ph.D. Economics, Assistant Professor of Audit and Control Department of the Financial University under the Government of the Russian Federation
Abstract. In the article the tasks and the system of management accounting of cost elements of construction projects, a model of managerial decision-making at various levels is proposed and are identified the factors influencing the organization of management accounting cost-cost indexes.
Keywords: management accounting, cost, cost.
1. Polkovsky LM.. Fundamentals of managerial accounting. – М., 2003. – 320 p.
2. Avrova IA. Management Accounting. – М.: Berator-Publishing, 2007.
3. Ivanov VV. Formation of management accounting system on the basis of process management methods company / VV Ivanov // Management Accounting. – 2006. – № 2 [Electronic resource]. – Access mode:upruchet.ru
4. Popova LV Maslova IA, VandinаOG,KuleshovаIB. Controlling.: textbook. – 2nd ed., Revised and additional. – М.: Delo and Service, 2016.
BANK AND INSURANCE COMPANIES FINANCES MANAGEMENT
Analysis and management of operational risks of banks in the context of capital standards integration
Nikitina A.L., Leading Specialist of the Corporate Credit Department The Bank of Moscow
Kazakova N.A., Doctor of Economics, Professor, Head of the Department of Analysis of Economic Activities, Russian university of economics G.V. Plekhanova
Abstract. Protection from risks today is one of the most priority problem of a banking system of the Russian Federation that is connected with its integration into system of new standards of banking activity Basel II: International Convergence of Capital Measurement and Capital Standards: A Revised Framework». One of the highest risks along with credit and market, experts consider operational risk. In this regard in article was carried out analysis of operational risks of commercial banks, were considered definitions and classifications, methods of an assessment of operational risks. Sources of operational risks were systematized. Were proved methods of management of operational risks.
Keywords: risk, analysis, operational, bank, standards of the capital, financial performance, monitoring, control, management.
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8. LavrushinаOI,ValentsevaNI. Banking risks: the textbook. – 3-е ed. – М.: KNORUS, 2016.
9. VolkovAARisk Management in Commercial Bank: A Practical Guide. – 3-е ed. – М.: Publishing house «Omega-L», 2015.
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Financial assessment models for international financial centres
Ayrapetyan A.A., Post-graduate Student of the Department for Finance and Prices of the G.VPlekhanov Russian University of Economics
Abstract. The article considers approaches to the assessment of international financial centers at the present stage. Author proposes the model of financial assessment of international financial centers that includes key performance indicators on financial markets. This model is focused on development of integrated assessment methodologies that developed and successfully used by major international organizations. As a result, the hierarchy of modern international financial centers is distinguished, and major centers are identified for each competitive area.
Keywords: international financial center, international finance, international financial market, exchange, model of financial assessment, model of exchange assessment.
1. Bolvachev A., Ayrapetyan A. Finansovye tsentry sovremennogo mira [Financial centers on the modern stage], Obshchestvo i ekonomika [Society and economy], 2014, No. 11, pp. 65-74. (In Russ.).
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Fraud in the professional sphere – global threat
Prodanova N.A., Doctor of Economics, Professor Chairs of Accounting of REU of G.V. Plekhanova
Lizyaeva V.V., Graduate Student, Senior Lecturer Chairs of Accounting of REU of G.V. Plekhanova
Аbstract In article results of the review of economic crimes in the world which testify that today fraud in the professional sphere reached such scope that is the main threat both for modern business, and for economy in general are considered. The main categories of fraud are described. Frequency and the sums of losses from fraud on the main categories and depending on a sex, age, education and experience of the swindler are analysed. The group “the organizations – the victims” on fields of activity is given.
Keywords: Frauds in the professional sphere, fraud with health care, “identity theft”, mortgage fraud, theft of stock by employees, management of financial reports, the schemes Ponzi, breach of confidence, schemes of misappropriation of assets, schemes of corruption, fraud with financial statements.
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2. Lizyaeva V. V., Prodanova N. A. Distortion of accounting reports as instrument of financial abuse, collective monograph "Effective Approaches to the Account and the Reporting at the Enterprises". Odessa: Kupriyenko S.V., 2013.
3. Lizyaeva V. V., Prodanova N. A. Cost of corporate fraud, interuniversity collection of scientific works and results of joint research projects. M.: REU of G. V. Plekhanova, 2015.
4. Wells Joseph T. The reference book on the prevention and identification of corporate fraud, under Sukhanov M. S.,-M.'s scientific edition: Maroseyka, 2010.
5. Wells Joseph T. "Corporate frauds. Lessons of a negative side of business". M.: Maroseyka 2009, 624s.
6. Wells Joseph T. "Reference book on the prevention and identification of corporate fraud". M.: Maroseyka 2008, 480s.
7. REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE. 2014 Global fraud study, Association of Certified Fraud Examiners, Inc.
8. REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE. 2012 Global fraud study, Association of Certified Fraud Examiners, Inc.
9. REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE. 2010 Global fraud study, Association of Certified Fraud Examiners, Inc.
LIST of Articles Published In Journal « FINANCIAL MANAGEMENT» In 2015