No. 12 (2021): Управленческий учет

Economic theory, management and other research

• 08.00.05 REGIONAL PECULIARITIES OF INCOME FORMATION OF CONSOLIDATED BUDGETS OF THE TERRITORIES OF THE NORTH CAUCASUS FEDERAL DISTRICT ON THE TAX LEVIED IN CONNECTION WITH THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM: THE MAIN PROBLEMS AND SOLUTIONS

  O.L. Taran, D.M. Chekin, O.S. Rusinova

  5-14

  • PDF (Русский)

• State communications in the light of modernization of public administration

  M.Z. Alieva , E.K. Salakhova

  604-608

  • PDF (Русский)

• MAIN TRENDS AND DIRECTIONS OF MODERNIZATION OF PRODUCTS OF LENDING TO INDIVIDUALS

  E.I. Аblazisova, M.A. Feyzullaev

  307-313

  • PDF (Русский)

• SCENARIO PREDICTION OF MIGRATION ACTIVITY OF THE REPUBLIC OF BASHKORTOSTAN

  A.R. Atnabaeva, M.I. Ahmetzyanova

  15-20

  • PDF (Русский)

• FEATURES OF THE IMPLEMENTATION OF PUBLIC-PRIVATE PARTNERSHIP IN THE SOCIAL SPHERE

  O.V. Andreeva

  609-620

  • PDF (Русский)

• FORMATION OF THE COMPANY'S PROFIT, TYPES OF PROFIT IN DOMESTIC AND INTERNATIONAL PRACTICE AND REGISTRATION OF PROFIT IN THE ACCOUNTING REGISTER

  R.M. Allahyarov

  314-322

  • PDF (Русский)

• WAYS TO SOLVE SOCIAL PROBLEMS BASED ON STATE SUPPORT FOR SMALL AND MEDIUM-SIZED BUSINESSES

  G.I. Akhmetova, М.К. Shakibaev, S. Sagieva

  323-332

  • PDF (Русский)

• SEGMENTAL REPORTING OF ORGANIZATIONS, ITS OBJECTIVES, COMPOSITION AND METHODS OF PREPARATION

  L.S. Botasheva , A.B. Saryeva

  21-26

  • PDF (Русский)

• METHODOLOGICAL BASIS FOR THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF ENTERPRISES

  О.Е. Astafyeva

  621-626

  • PDF (Русский)

• AN EMPIRICAL RESEARCH OF FOREIGN HEALTH CARE SYSTEMS

  L.A. Gabueva, O.V. Кozhevina

  333-340

  • PDF (Русский)

• MODEL OF ORGANIZATION OF INTERACTION OF PARTICIPANTS IN PROJECTS FOR THE CONSTRUCTION OF OIL AND GAS FACILITIES IN THE CONTEXT OF MANAGEMENT OF THE PLANNED COST OF CONSTRUCTION

  A.V. Belokonov

  627-633

  • PDF (Русский)

• FEATURES OF TAX RISK MANAGEMENT BY HIGH-TECH COMPANIES

  V.A. Varfolomeeva, N.A. Ivanova

  27-35

  • PDF (Русский)

• COOPERATION AS A FACTOR IN THE DEVELOPMENT OF SMALL FORMS IN THE RURAL

  R.N. Galikeev

  341-347

  • PDF (Русский)

• 08.00.05 FINANCIAL RISKS IN THE ERM SYSTEM: RELATIONSHIP WITH THE MARKET VALUE OF PUBLIC COMPANIES

  M.V Grakhov, A.Y. Sokolov

  634-641

  • PDF (Русский)

• COMPARISON OF SCANNERS FOR READING BANK CARDS AS A FACTOR OF INCREASING THE ATTRACTIVENESS OF USING

  E.S. Vdovina

  36-43

  • PDF (Русский)

• ECONOMY OF EDUCATION IS ONE OF THE IMPORTANT DISCIPLINES IN A PHYSICULTURAL UNIVERSITY

  H.P. Getman, L.A. Gremina

  348-354

  • PDF (Русский)

• DIGITALIZATION OF FISCAL ADMINISTRATION AND CONTROL PROCEDURES IN THE RUSSIAN FEDERATION

  M.S. Gordiyenko, M.S. Komissarova

  44-54

  • PDF (Русский)

• PROSPECTS FOR THE DEVELOPMENT OF THE CIRCULAR ECONOMY IN RUSSIA

  М.А. Dzidakhanova, А.О. Khachaturov, E.E. Khachaturova

  642-648

  • PDF (Русский)

• A MULTIDISCIPLINARY PRODUCTION NETWORK IN THE CONTEXT OF SUPPLY CHAIN MANAGEMENT

  Е.A. Gromova, А.А. Seleznev

  55-61

  • PDF (Русский)

• IMPACT OF TAX INCENTIVES ON REGIONAL TAX POTENTIAL

  A.M. Grinkevich, A.V. Sohareva

  355-366

  • PDF (Русский)

• THE SUSTAINABLE DEVELOPMENT GOALS: REVIEW OF PUBLICATIONS AND REPORT OF THE INTERGOVERNMENTAL PANEL ON CLIMATE CHANGE (IPCC)

  A.R. Volkov, A.R. Druzhinina

  649-655

  • PDF (Русский)

• 08.00.05 ANALYSIS OF THE PROBLEM OF ECONOMIC SECURITY OF THE SUBJECT OF THE RUSSIAN FEDERATION (ON THE EXAMPLE OF THE ASTRAKHAN REGION)

  E.E. Dubinina, O.I. Losenkov

  62-68

  • PDF (Русский)

• русский ON TAXATION OF PUBLIC CATERING IN 2022

  I.V. Eremina

  656-662

  • PDF (Русский)

• INDUSTRIAL ENTERPRISE BUDGETING METHODOLOG

  I.D. Demina

  367-375

  • PDF (Русский)

• THE MAIN FEATURES OF THE UNIFIED ACCUMULATIVE PENSION FUND IN KAZAKHSTAN THE MAIN FEATURES OF THE UNIFIED ACCUMULATIVE PENSION FUND IN KAZAKHSTAN

  B.A. Zhakupova, Sh.T. Nurgalieva, R.M. Olzhabaev

  376-383

  • PDF (Русский)

• MEASURES OF STATE SUPPORT OF SMALL BUSINESSES IN RNO-ALANIA

  А.Т. Kasaev, Yu.V. Sahanskiy, L.K. Gurieva

  663-668

  • PDF (Русский)

• ANALYSIS OF THE BREAKTHROUGH POINT AND THE FORCE OF THE ORGANIZATION'S OPERATING LEVER

  О.А. Zubareva, Z.V. Udalova

  69-74

  • PDF (Русский)

• RISK MANAGEMENT SYSTEM AND ITS ROLE IN THE ORGANIZATION OF ACCOUNTING AND TAX ACCOUNTING

  Е.Е. Katsuba, G.S. Napris

  669-675

  • PDF (Русский)

• METHODOLOGY FOR ASSESSING INTRAREGIONAL DIFFERENTIATION OF WAGES

  E.V. Kabashova

  384-393

  • PDF (Русский)

• MODERN TRENDS IN ENVIRONMENTALLY FRIENDLY PACKAGING

  K.I. Kanunnikova, A.N. Khvoinikov, E.A. Pavlova

  75-82

  • PDF (Русский)

• COMPETITIVENESS MANAGEMENT OF INDUSTRIAL FIRM

  L.M. Kapustina, N.B. Izakova, E.I. Korovina

  394-403

  • PDF (Русский)

• ACCOUNTING AND MANAGEMENT OF PROFITS AND COSTS OF INDUSTRIAL ENTERPRISES ON THE BASIS OF THE "COSTS - VOLUME - PROFIT" MODEL

  B.S. Korabayev, G.D. Amanova

  676-682

  • PDF (Русский)

• THE USE OF TAX REGULATION TOOLS TO REDUCE THE NEGATIVE IMPACT OF ECONOMIC ACTIVITY ON THE ENVIRONMENT AND PUBLIC HEALTH

  I.O. Kirilchuk, V.L. Ryikunova

  83-93

  • PDF (Русский)

• THE PROFITABILITY OF THE POPULATION AS A SOCIO-ECONOMIC CATEGORY

  M.I. Kitieva , М.А. Orchanova, F.Ya. Polonkoeva

  94-99

  • PDF (Русский)

• ECONOMIC MODELS OF VASILY LEONTIEV

  M.I. Kitieva , М.А. Ortskhanova, F.Ya. Polonkoeva

  404-410

  • PDF (Русский)

• PROBLEMS OF CONSISTENCY OF STRATEGIC DOCUMENTS IN THE SVERDLOVSK REGION

  S.N. Kotlyarova

  683-693

  • PDF (Русский)

• MODERNIZATION OF THE TECHNICAL BASE OF HIGH-TECHNOLOGY PRODUCTIONS AND PERSPECTIVE SOLUTIONS FOR THE DEVELOPMENT OF THE RUSSIAN MACHINE BUILDING

  E.N. Krasina, E.V. Volkova

  694-701

  • PDF (Русский)

• INVESTMENT ACTIVITY AS AN INDICATOR OF THE INTENSITY OF USE OF THE RESOURCE BASE OF INVESTMENT

  N.I. Klimova

  411-417

  • PDF (Русский)

• APPLICATION OF ADVANCED TECHNOLOGIES TO INCREASE THE EFFICIENCY OF THE TEXTILE INDUSTRY

  S.N. Kuznetsova, E.P. Kozlova, A.V. Gnezdin

  100-105

  • PDF (Русский)

• INDUSTRIAL ENTERPRISE UNIFIED INFORMATION MODEL DEVELOPMENT IN ORDER TO NON-PRODUCTION ASSETS MANAGEMENT EFFICIENCY INCREASE

  N.V. Kniazeva, V.A. Epifanov

  418-426

  • PDF (Русский)

• SCENARIO PLANNING AS A TOOL TO INCREASE CUSTOMER ORIENTATION IN SOCIAL ENTREPRENEURSHIP

  S.G. Kreneva

  702-708

  • PDF (Русский)

• USE OF FINANCIAL STATEMENTS TO EVALUATE BUSINESS VALUE BY THE METHOD OF MULTIPLIERS

  N.V. Kotelnikova

  106-115

  • PDF (Русский)

• STATE MANAGEMENT OF SOCIO-ECONOMIC PROCESSES OF MONOTOWNS AS A NECESSARY ELEMENT OF STATE POLICY

  T.S. Krestovskikh , А.К. Borozdin

  116-124

  • PDF (Русский)

• HUMAN CAPITAL IN THE ENERGY BUSINESS: A NEW QUALITY OF MANADGMENT

  O.V. Koval

  427-432

  • PDF (Русский)

• 08.00.05 ECONOMIC EFFICIENCY OF A PROJECT TO REDUCE COSTS IN A CONSTRUCTION ORGANIZATION

  A.A. Gurevskaya , A.I. Trufanov, M.V. Kuklina

  709-717

  • PDF (Русский)

• DEA-MODELLING TO ESTIMATE THE INFLUENCE OF THE AMOUNT OF DIGITALIZATION-RELATED EXPENDITURES ON CORPORATE FINANCIAL SUSTAINABILITY

  G.A. Khromenkova , P.I Komarov ., A.V. Naumenkov , V.V. Popova

  433-443

  • PDF (Русский)

• FLEXIBLE MANAGEMENT OF A STARTUP COMPANY

  T.A. Lezhnina, S.G. Kreneva, A.N. Yarovikov

  718-728

  • PDF (Русский)

• МЕТОДИЧЕСКИЕ ОСНОВЫ АНАЛИЗА ЗАТРАТ И СЕБЕСТОИМОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ

  М.А. Kubar, A.I. Osipova

  125-133

  • PDF (Русский)

• ASSESSMENT OF THE EFFECTIVENESS OF ENVIRONMENTAL AND ECONOMIC ACTIVITIES OF MINING ENTERPRISES

  A.A. Kopanskaj

  444-452

  • PDF (Русский)

• THE STATE OF THE WORLD MARKET FOR SPATIAL DATA AND THE PROBLEMS OF ITS DEVELOPMENT IN THE RUSSIAN FEDERATION

  E.V. Martynova

  729-734

  • PDF (Русский)

• Economic security in the banking sector

  D.N. Kuzmina , G.F. Varnakova

  134-140

  • PDF (Русский)

• ANALYSIS OF THE STATE AND PROSPECTS OF DEVELOPMENT OF THE EDUCATIONAL SERVICES MARKET IN THE REGION

  L.I. Migranova

  735-744

  • PDF (Русский)

• NETWORK LANDSCAPE REPRESENTATION: ECOSYSTEM SERVICES CONTEXT

  A.E. Bichevina , D.V. Kobylkin , A.I. Trufanov

  141-150

  • PDF (Русский)

• 08.00.05 INFLUENCE OF TRANSPORTATION ACCESSIBILITY ON THE DEVELOPMENT OF REMOTE AREAS

  M.V. Gordt, M.V. Kuklina, N.E. Krasnoshtanova, A.N. Savvinova , V.V. Filippova

  453-466

  • PDF (Русский)

• MEASURES OF ELECTRONIC INFORMATION SUPPORT FOR THE ACTIVITIES OF STATE BODIES IN EMERGENCY SITUATIONS MEASURES OF ELECTRONIC INFORMATION SUPPORT FOR THE ACTIVITIES OF STATE BODIES IN EMERGENCY SITUATIONS

  Н.Н. Kusainov, R.S. Yakudina, Zh.K. Sundetov

  467-474

  • PDF (Русский)

• ASSESSMENT OF THE LEVEL OF INNOVATIVE AND TECHNOLOGICAL DE-VELOPMENT OF THE REGION (ON THE EXAMPLE OF THE REPUBLIC OF MORDOVIA)

  Е.G. Lezina, L.Y. Maksimova, L.А. Avtaykina

  151-159

  • PDF (Русский)

• 08.00.05 ECOLOGICAL RISK IN THE SOCIO-ECONOMIC DEVELOPMENT OF THE REGION

  A.I. Pozmogov, B.R. Kallagov, A.H. Kallagova

  745-751

  • PDF (Русский)

• Factors that influence the development of the insurance market in Russian regions.

  N.V. Margaryan, A.G. Margaryan, A.E. Nadaryan

  160-167

  • PDF (Русский)

• 08.00.10 BEYOND BUDGETING AND PLANNING OF CASH FLOWS

  A.A. Larionova , L. I. Chernikova

  475-480

  • PDF (Русский)

• DIGITALIZATION OF HIGHER EDUCATION: NEW TRENDS, OPPORTUNITIES AND PROSPECTS

  N.S. Somenkova, A.V. Kuptsov

  752-758

  • PDF (Русский)

• VALUE PROPOSITION AND ITS ROLE IN SHORT-TERM PLANNING

  T.A. Lezhnina, S.G. Kreneva, A.N. Yarovikov

  481-489

  • PDF (Русский)

• DEVELOPMENT OF URBAN AGGLOMERATIONS IN THE SYSTEM OF TERRITORIAL HOUSING

  V.V. Merkuryev, E.V. Myagkov

  168-175

  • PDF (Русский)

• PROBLEMS OF DIGITALIZATION MANAGEMENT IN RUSSIAN EDERATION

  О.А.

  759-764

  • PDF (Русский)

• ALGORITHM FOR TRANSITION TO FAS 6/2020 «FIXED ASSETS» – OPTIMAL OPTION

  S.A. Nardina, А.А. Remizova

  176-182

  • PDF (Русский)

• STRATEGIC PRIORITIES FOR IMPROVING THE COMPETITIVENESS OF MESO-LEVEL SYSTEMS

  I.A. Milovanova

  490-496

  • PDF (Русский)

• CO-INTEGRATION MODEL OF INNOVATION AND ECONOMIC GROWTH (TAKING INTO ACCOUNT THE EXPERIENCE OF CHINA)

  Syuy Chzhenpen

  765-771

  • PDF (Русский)

• STRATEGIC GUIDELINES FOR THE DEVELOPMENT OF ENTREPRENEURIAL ACTIVITIES IN DONETSK AND LUGANSK REGIONS IN THE CONDITIONS OF DIGITAL TRANSFORMATIONS

  I.A. Angelina, P.Yu. Tkachuk

  772-784

  • PDF (Русский)

• ANALYSIS OF FACTORS AFFECTING THE EFFICIENCY OF THE RESEARCH AND DEVELOPMENT PROCESS IN INNOVATION-ORIENTED RUSSIAN COMPANIES

  V.D. Moskaleva

  497-508

  • PDF (Русский)

• FINANCIAL ACCOUNT AS A TOOL FOR MACROECONOMIC ANALYSIS (ON THE EXAMPLE OF THE RUSSIAN FEDERATION)

  A.S. Ohanjanov

  183-190

  • PDF (Русский)

• CCOUNTING PARADOXES IN THE ACCOUNTING SYSTEM. THEIR ESSENCE AND INFLUENCE ON PRACTICE

  A.I. Osipova, M.A. Kubar, A.V. Dubovik

  191-197

  • PDF (Русский)

• ASSESSMENT OF THE LEVEL OF READINESS OF THE DOMESTIC INDUSTRY CROP PRODUCTION TOWARDS DIGITAL TRANSFORMATIONS

  М.А. Kholodova, M.S. Sheikhova, Т.I. Sharovatova

  785-797

  • PDF (Русский)

• THE USE OF FACTOR ANALYSIS OF PROFIT AND PROFITABILITY TO JUSTIFY MEASURES TO IMPROVE THE FINANCIAL RESULTS OF THE ENTERPRISE

  E.I. Kozlova, M.A. Novak, V.G. Voronova

  509-516

  • PDF (Русский)

• 08.00.05 ANALYSIS OF APPROACHES TO ASSESSING THE IMPACTS OF DIGITALIZATION ON PEOPLE’S WELL-BEING

  E.V. Pakhomov

  198-206

  • PDF (Русский)

• THE PROBLEMS OF IMPLEMENTING THE FUNCTIONS OF TAXES AND PRINCIPLES OF TAXATION IN THE CONTEXT OF TAX REFORM IN RUSSIA

  D.S. Pivovarova, E.A. Shamanina

  517-525

  • PDF (Русский)

• RECOGNITION OF TAX ADMINISTRATIVE RESIDENT STATUSES AS OTC DERIVATIVE FINANCIAL INSTRUMENTS

  V.A. Shichalina

  798-805

  • PDF (Русский)

• COMPETITIVE ADVANTAGES OF SOCIAL ENTREPRENEURSHIP

  Y.A. Shuvalova

  806-811

  • PDF (Русский)

• IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE TECHNOLOGY IN CORPORATE BUSINESS DEVELOPMENT SCENARIOS (USING THE EXAMPLE OF SAP INTELLIGENT ENTERPRISE SUITE)

  L.P. Poliakova, A.Y. Kostylev

  207-213

  • PDF (Русский)

• ANALYSIS OF THE CHINA ALIEXPRESS SUPPLY CHAIN IN RUSSIA FOR THE ORGANIZATION OF CROSS-BORDER ELECTRONIC COMMERCE

  Bo Peng

  526-531

  • PDF (Русский)

• INFLUENCE OF REGULATORY CHANGES IN ACCOUNTING LEGISLATION ON AUDIT QUALITY

  Sh.I. Alibekov, V.V. Morunov

  812-817

  • PDF (Русский)

• 08.00.00 EFFICIENCY ANALYSIS OF THE USE OF THE LABOR PAYMENT FUND IN THE OIL PRODUCTION INDUSTRY

  E.V. Ponomareva

  214-224

  • PDF (Русский)

• APPLICATION OF PROJECT MANAGEMENT METHODOLOGIES IN INDUSTRIAL ENTERPRISES WITH THE PURPOSE OF DIGITALIZATION OF THE MANAGEMENT ACCOUNTING SYSTEM

  R.A. Renzin, N.P. Sidorova

  532-537

  • PDF (Русский)

• ANALYSIS OF COMPETITIVE ADVANTAGES OF RUSSIAN AND CHINESE EXPORTS IN THE PERIOD FROM 2010 TO 2020

  М. Sizyoongo

  538-544

  • PDF (Русский)

• ASSET MANAGEMENT POLICY AS A FACTOR OF INCREASING THE COMPANY'S MARKET VALUE

  K.V. Safronova, V.P. Nevezhin

  225-233

  • PDF (Русский)

• INTERNAL CONTROL SYSTEM AND INTERNAL AUDIT

  L.A. Bekbotova

  818-823

  • PDF (Русский)

• AGRO HOTELS DEVELOPMENT STRATEGY: MARKETING APPROACH

  L.V. Krylova

  824-832

  • PDF (Русский)

• IMPACT OF THE COVID-19 PANDEMIC ON THE US VENTURE CAPITAL MARKET

  E.A. Khairova

  545-550

  • PDF (Русский)

• IMPROVEMENT OF MECHANISMS OF SOCIAL PROTECTION OF THE POPULATION AT THE MUNICIPAL LEVEL (ON THE EXAMPLE OF THE UKHTA CITY DISTRICT)

  N.V. Sergeeva

  234-240

  • PDF (Русский)

• PROSPECTS OF DEVELOPMENT OF THE MAIN SEGMENTS OF BANKING BUSINESS IN THE CONDITIONS DIGITALIZATION

  L.A. Tsurova

  551-559

  • PDF (Русский)

• AUDIT QUALITY AS A LEGAL CATEGORY

  V.V. Morunov

  833-838

  • PDF (Русский)

• TO THE ISSUE OF DISCLOSURE OF INFORMATION ON BORROWED CAPITAL UNDER RSB AND IFRS

  I.V. Drozhzhina, E.A. Surikova

  241-248

  • PDF (Русский)

• ORGANIZATION OF ACCOUNTING OF GAS AND OIL TRANSPORTATION COSTS

  M.Y. Shadieva

  560-565

  • PDF (Русский)

• 08.00.05 SOME PROBLEMS OF REGIONAL DEVELOPMENT OF SMALL BUSINESS ENTITIES OF THE NORTH CAUCASUS FEDERAL DISTRICT IN TERMS OF THE APPLICATION OF THE SIMPLIFIED TAXATION SYSTEM

  O.L. Taran, D.M. Chekin, А.А. Kovalenko

  249-257

  • PDF (Русский)

• CRISIS MANAGEMENT OF THE HEADS OF THE TERRITORIAL BODIES OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA

  V.A. Shevchenko , V.N. Anikin

  566-571

  • PDF (Русский)

• INNOVATION IN PUBLIC PROCUREMENT: CURRENT STATE AND CHALLENGES

  N.B. Tirskaya, I.V. Nikolaeva, M.P. Tsynzak

  258-265

  • PDF (Русский)

• Transforming vocational education requirements under the influence of increasing competition among specialists in the labor market

  P.P. Kholodov, L.A. Botvenko, S.V. Yungblyudt

  266-273

  • PDF (Русский)

• Theoretical aspects of development of institutional relations and its influence for the labor potential of regional economy

  A.S. Shevyakin

  572-577

  • PDF (Русский)

• INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) 16 "CASH FLOW STATEMENT"

  N.T. Elgaitarova , D.N. Kyzylalieva

  578-583

  • PDF (Русский)

• LEASING AS A FORM OF INVESTING INNOVATIVE ACTIVITIES

  V.G. Chaplygin, Sh.I. Alibekov

  274-280

  • PDF (Русский)

• FIXED ASSETS DISCLOSURES IN THE FINANCIAL STATEMENTS

  I.A. Dzanibekova, N.T. Elgaitarova

  281-286

  • PDF (Русский)

• ЭКОНОМИЧЕСКОЕ ОБОСНОВАНИЕ И РАЗРАБОТКА WEB-САЙТА

  M.U. Erkenova, F.I. Korkmazova, A.N. Chochieva

  584-590

  • PDF (Русский)

• SPATIAL ASSESSMENT OF THE COMPETITIVENESS OF THE RUSSIAN CONSTRUCTION COMPLEX

  D.V. Kolechkov, M.I. Fazulzyanov

  287-295

  • PDF (Русский)

• ORGANIZATIONAL AND ECONOMIC MECHANISM OF THE CLUSTERING PROCESS OF SHIPBUILDING IN CRIMEA

  А.А. Yaroshenko

  591-599

  • PDF (Русский)

• ISSUES OF PRODUCTION OF ECONOMIC EXPERTISE OF COMMERCIAL BANK BANKRUPTCIES

  P.L. Chernov

  296-302

  • PDF (Русский)