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Page 1: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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Page 2: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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31 я я 2016 .

www.scipro.ru

2016

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Page 6: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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The process of designing the structure of the organization and evaluation of its

effectiveness

. ., ( )

,

[email protected]

Koloskov . , Volgograd cooperative Institute (branch) Russian University of cooperation

Volgograd,

: .

: , , . Abstract: The author considers the methodological and practical aspects of designing the

organizational structure of the enterprise.

Keywords: organization, design organizational structure.

.

, ,

Д1-3Ж. ,

.

,

,

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//

: . 2013. № 1 (49). . 16.

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21-29.

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. 2010. № 23. . 44-53.

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(

). , 2013. – 26 .

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SADT- //

. – 2009. – № 6 (5) – . 24–27.

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10

2.

65.012.12

. ., . . я : я

Monitoring the effectiveness of personnel management: the Genesis of the problem in the

context of innovative entrepreneurship

. .

« - -

»

[email protected]

. . « - -

»

[email protected]

Salamatov A. A. FGBOU IN «South Ural state university of humanities and education»

Korneev D. N. FGBOU IN «South Ural state university of humanities and education»

.

.

: ; , .

Abstract. This article considers the problem of formation of science of personnel

management and the formation of technology assessment of personnel management in the

existing theory and practice of management.

Keywords: management; personnel management, human resources management concept.

,

, ,

. , ,

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, 3 . ( . . , . . , . . , . .

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: я | 2.

18

2964

. ., . . я я я я

The classification of types of merger and acquisitions

. .,

[email protected]

. ., . . .,

. . .

. -

Sokolova S.A., graduate student at the Faculty of Economics

Ishigenov I.V., Associate Professor

Buryat State Agricultural Academy. V.R.Filippova

Ulan-Ude

:

, -

,

: , , ,

Abstract: This article reflects the importance of the development and research of

economic processes of integration of business and capital, taking place at the macro and

micro levels, as a result of which the market appear larger companies

Keywords: consolidation, acquisition, takeover, merger of assets and capital

- ,

.

M&A ( . . MОrРОrЬ КЧН AМqЮТЬТЭТШЧЬ - «

»)

Merger - (

), ( );

Acquisition - ( , ), ( );

Merger and acquisitions - .

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21

1. . .

// . 2007. N 4. . 407.

2. -

// « », № 174(3991),

26.09.2010.

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: я | 3.

22

3.

330.341.42

. . я

я

The use of linear and dynamic programming methods in the analysis of the

development trends of industrial structure of the economic system

. . , .

Mamonov O.V.

Novosibirsk HAU, Novosibirsk

.

ё, , .

: , , , ,

Abstract. Considered the use of mathematical methods to analyze possible trends in the

structure of the economic system and industrial relations both inside it and the emergence of new

actors, based on the criteria of improving efficiency.

Keywords: economic system, linear programming, the structure of production,

production efficiency, industrial relations

. ,

, ,

.

,

,

ё ,

- .

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. ., . .

Formation of effective system of motivation of personnel in the sales organization

. . . . , ё

[email protected]

. .

. . , ё [email protected]

Semenikhina A. V.

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: я | 3.

30

OSU named after I.S. Turgenev, Orel

Morozova O. I.

OSU named after I.S. Turgenev, Orel

. , ,

. : ,

, .

Abstract. The role and place of motivation of the personnel management system of

commercial enterprises that consider the forms and methods of personnel motivation, the

algorithm of construction of system of motivation of personnel in organizations.

Keywords: forms and methods of staff motivation of the enterprise, the system of

motivation of labour of personnel, enterprises in the trading sector.

,

, ,

.

,

.

,

, ,

,

Д3Ж.

,

.

,

.

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2.

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,

, ,

, . .,

.

1. . .

/ . . //

. – 2014. – №5 Д Ж. URL:

http://www.science-education.ru/ru/article/view?id=14603 ( :

27.10.2016).

2. . .

Д Ж: / . . . – .:

, 2014. - 104 .

3. .

Д Ж: / . . , . . , . .

. – .: , 2014. – 398 .

4. . . :

Д Ж / . . // . – 2014. -

№2. URL: СЭЭp://МвЛОrХОЧТЧФК.ru/article/n/motivatsiya-personala-suschnost-i-

sovremennye-prШЛХОЦв#Тбгг3Б2ПУSВ7r ( : 20.10.2016).

5. . .

: . . ... . . : .

08.00.05 / . . ;

. . . - , 2014. - 28 .

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: я | 3.

39

338.246.025.88

. . « »

Valuation of the company "Rosneft" by the discounted cash flow

. .

, .

[email protected]

Shmyrova M. M.

Novosibirsk State University of Economics and Management, Novosibirsk

. .

, .

« » . , , ,

. , ,

, -

. , 19,5%

« ». . , ,

, , . Abstract. Currently topical question of valuation of the business. It is known that for

more effective management of assets requires the acquisition of the company's market value and

increase transactions with shares. Therefore, in this article on the example of the leading oil

producing company "Rosneft", we will analyze the cost estimate. The methodology will serve as

a classification of approaches to evaluation, namely, the practice will be applied discounted cash

flow method included in the income approach. The work will be presented the calculations of the

discounted cash flow, discount rate, calculation of cost of equity and debt capital, as well as the

prognostic data analysts in the oil and gas industry. The result of all this is getting the value of a

company's value, and large-scale shareholding and the amount of 19.5% of the value of the

company "Rosneft".

Keywords. The company's valuation, the income approach, discounted cash flow

method, Rosneft, the discount rate.

19,5 % « »,

. ,

,

.

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.

,

, –

, .

,

« », ,

, ,

, Д8]:

1

2009 2010 2011 2012 2013 2014 2015

, . . 1472 1915 2702 3078 4694 5503 5150

, %

- 130,10 141,10 113,92 152,51 117,20 93,61

, - - 1,08 0,81 1,34 0,77 0,80

,

. . 257 380 433 382 555 593 708

, %

- 147,9 113,9 88,22 145,29 106,9 119,4

- - 0,77 0,77 1,65 0,74 1,12

EBIT, . . 236 380 424 452 688 697 729

EBIT.

% - 161,02 111,61 106,62 152,20 101,31 104,59

EBIT

- - 0,69 0,96 1,43 0,67 1,03

, ,

2010 2013 .

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130,1 % 152,5%, ,

147,9% 145,29%, EBIT (

) 161,02% 152,20%.

,

.

, ,

Д8].

,

. 2009

2015 . 2012

, , 2013

.

.

. ,

EBIT 2016 2020

Д6]:

2

EBIT

,

, 2015 . ,

CAPEX ( ) 133,3 %,

Д4Ж. ,

:

2016 2017 2018 2019 2020

EBIT, . . 779,4 1103,9 1169,7 1270,3 1250,4

EBIT,

% 106,9 135,3 110,9 108,6 0,98

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3

CAPEX

2016 2017 2018 2019 2020

CAPEX, . . 791,35 1052,5 1400 1862 2886

CAPEX, %

133,3 133,3 133,3 133,3 133,3

, EBIT

CAPEX, 2020 , ,

.

, ,

, .

. ,

,

,

.

.

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, ,

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FCFF – ;

t – ;

DA – ;

∆NWC – .

,

;

, ,

.

:

4

2009-2015

2009 2010 2011 2012 2013 2014 2015

EBIT, . . 236 380 424 452 688 697 729

DA, . . 168 202 213 227 392 464 450

Tax, . . 57 58 86 95 81 128 104

t, % 0,27 0,16 0,21 0,22 0,13 0,27 0,23

OA, . . 450 696 815 920 1455 2131 2404

KO, . . 405 352 414 427 1387 2031 1817

NWC, . . 45 344 401 493 68 100 587

∆NWC, . . - 299 57 92 -425 32 487

CAPEX,

. . 235 264 391 466 560 533 595

FCFF, . . - -41,8 99 43 201 596 657

, ,

EBIT CAPEX 2016 2020 . ,

. ,

EBIT,

Page 44: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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. ,

:

5

2016-2020

2016 2017 2018 2019 2020

EBIT, . . 779,4 1054,92 1169,72 1270,3 1245

EBIT(1-t),

. . 600,06 810,08 898,4 925,7 956

DA, . . 599 796 1059 1408,5 1873,3

NWC, . . 627,5 849,01 941,55 1022,5 1002,07

∆NWC, . . 40,5 221,5 92,54 80,95 -20,43

CAPEX, . . 791,35 1052,5 1400 1862 2886

FCFF, . . 368,15 331 465 441,25 -36,27

,

,

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.

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, :

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6

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, %

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, Rf 16,55

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, Kd 23,05

,

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.

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, :

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, Rf-Rm 7,25

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,

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.

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, 2,4%.

.

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2020 + − ,+ , = − ,

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.

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« ».

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428,9 ,

.

.

,

,

, .

.

1 . . . 1- .,

2012, . 5.1.2. ( );

2 . ., . ., . .

, 1- ., 2003 – 107;

3 . .

, 2009;

4 « » Д

Ж// " " 2015 . URL:

https://www.1prime.ru/energy/20160331/824535421.html;

5 , 2014 – 547;

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: я | 3.

48

6 . ., . . « . »

Д h Ж, 2014. URL:

http://www.gazprombank.ru/upload/iblock/f55/GPB_Rosneft_update_RUS;

7 . .

Д Ж, 2016.

URL: http://iteam.ru/publications/strategy/section_20/article_174;

8 " "

Д Ж, 2016. URL: http://finrussia.ru/news/show/201604103.

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: я | 4.

49

4.

338.48

. . я я

Design features of the tour for students and pupils on the basis of tourist resources of the

city of Yelets

. . . . .

[email protected]

Kalinin A. K.

Yelets state University n. a. I. A. Bunin

[email protected]

: – - .

- , ,

. ,

- . : , , ,

.

Abstract: The Aim of this work is the definition of the concept of the tour for students

and pupils on the basis of cultural and historical resources of the city of Yelets. To achieve the

goal of the selection and analysis of cultural and historical sites and infrastructure that can meet

the needs of tourists, the chosen target group. As a result, we outlined the conceptual framework

of the program in which the main elements of attractiveness related to the historical

reconstruction, and visits to cultural and historical sites.

Keywords: tour, tourist resources, tourist potential, historical reconstruction.

– .

.

.

,

ё .

-

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50

( - , , , -

, - , ).

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. Д2, c.30-36]

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.

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90 100 .

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. ,

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, ,

( 1917 ,

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).

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- « »

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55

- .. 2015 .

. 155-158.

2. . .

– . - 2007. - №2.

3.

Д Ж: 4

1996 . 14 1996

4. Д Ж /

: https://elets-adm.ru/investors/oez/tpt/

5. . « Д

Ж / :

ttp://liptur.ru/articles/r_8_sub/molodezhniy_festival_strelec_2016

6. . « » Д

Ж / : СЭЭp://ХТpЭЮr.rЮ/КrЭТМХОЬ/rИ8ИЬЮЛ/rЮЬЛШrРИ2016

7. . « »

Д Ж / :

http://liptur.ru/articles/r_8_sub/ladeynoe_pole_2016

334.024

. ., . . я

Development of small business in the conditions

anti-Russian sanctions

. .

« . . »

.

[email protected]

. . « . . »

.

[email protected]

Page 56: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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56

Korolev O. L.

FGAOU IN "CFI Vernadsky"

Institute of economics and management, Simferopol

Ablitarova E. E.

FGAOU IN "CFI Vernadsky"

Institute of economics and management, Simferopol

: ,

, , .

.

, .

: , , , .

Abstract: The new economic reality, associated with the introduction of anti-Russian

economic sanctions and a decrease in the value of exports of hydrocarbons, attaches special

importance on creating a competitive economy, import substitution, and boost domestic demand.

The article examines the current state and problems of development of Russian small

businesses. The analysis of the role of small businesses in providing import substitution and

development of the economy and state support of small business on an example of similar

measures adopted previously in foreign countries.

Keywords: sanctions, import substitution, small business, government support for small

business.

,

,

,

,

,

.

,

,

,

.

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57

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, .

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2. . ., , . ., . .

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Social Sciences. 2014. - № 8 (1). - . 440-448.

3. ! // : -

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http://politrussia.com/ekonomika/rossiyskaya-ekonomika-v-usloviyakh-

sanktsiy-404/ ( : 8.10.2016).

4.

« » // –

2014. – Д Ж. URL: СЭЭp://РШЯОrЧЦОЧЭ.rЮ/ЧОаЬ/15484/ (

: 8.10.2016).

5. : //

: – 2014. – № 3656

Д Ж. URL:

http://www.vedomosti.ru/opinion/articles/2014/08/20/pustite-v-neftyanku-

ЦКХвЬСОУ ( : 8.10.2016).

6. , :

// : – 2014. – №

3700 Д Ж. URL:

http://www.vedomosti.ru/opinion/articles/2014/10/21/novoe-regulirovanie-

dlya-trudnoj-ЧОПЭТ ( : 8.10.2016).

7. //

– 2014. – Д Ж. URL:

http://www.kremlin.ru/events/president/news/46636

8. . .

// -

« ». – 2015. — 16. — № 5 Д Ж.

URL: СЭЭp://ЧКЮФШЯОНОЧТО.rЮ/PDF/25EVN215.pНП ( :

8.10.2016)

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Features resources for designing cultural-cognitive tour of the day for students and

pupils on the basis of the resources of the Yelets state University. I. A. Bunin . .

. . .

[email protected]

udashkina V. A.

Das jelezki Staatliche Universität. I. A. Bunin [email protected]

: –

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, . Abstract: the Purpose of this work is to study the resources of the Yelets state University

n. a. I. A. Bunin. Which can be used for the development of student's tourism in the tourism

cluster Elec. The article presents the systematization and preliminary analysis of the properties of

the infrastructure of the University and related facilities in the city of Elets on the basis of which

you can organize tourist and recreational activities for students. The results of the survey will

determine the potential for the development of student tourism on the basis of YSU them. I. A.

Bunin.

Key words: tourist resources, student tourism, tourism infrastructure, tourism potential.

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12 .

: ,

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303.732.4

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Personal and Business Proficiency of the Systems Analyst at a Small and Medium-sized Enterprise

. .

, . ё

E-mail: [email protected]

. . , . ё

Mertsalova S. L.

Orel State University of Economy and Trade, Orel

E-mail: [email protected]

Mertsalov I. O.

Orel State University of Economy and Trade, Orel

я. я я я я я я я я

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Abstract. The system analysis is applied to the solution of problems with uncertainty in a

decision-making situation and represents a complex of the researches focused on identification

of the general tendencies and factors of the organization development and aimed to improve the

management system of the organization. The expert-analyst is to be the specialist who can

determine the complex of managerial and engineering problems arising in the course of activities

of the enterprise. He should also be able to seek for the most optimal methods for their decision.

Keywords: system analysis, management system, methods for activating the intuition

and experience of experts.

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products

. . .

. . . -

Tsyrenova B. R.

Buryat State Agricultural Academy named.

V. R. Filippov, Ulan-Ude

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Abstract: This article is devoted to the product quality as the most important component

of its competitiveness, are the main indicators of quality products.

Keywords: products, quality, competition, company, price.

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Marketing as a form of business

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[email protected] Chimagomedova S. S.

Dagestan State University, Makhachkala

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Powered by marketing the value of a classic business, assess its value in the enterprise sphere.

Keywords: marketing, business, market segment.

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,

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1. . ., . .

: . . - .: - .2015

2. HТХХЬ GОrКХН E., CХКОЬ M. HЮХЭЦКЧ, MШrРКЧ P.

,

46, 1, 2008, pp.99-112 . . - .: -

, 2014.

3. - .: ,2013

4. . . - .: ,2012

5. . . . . -

.: ,2012

6. , ., ., . (1994), EЧЭrОprОЧОЮrТЬЦ

, ,

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HТХХЬ, GE -NОТХХ, . , , :

, p.161- 171.

658

. ., . . я

Trends in the development of procurement logistics in the trade of the Republic of

Crimea

. . (

. . . ) [email protected]

. . (

. . . ) [email protected]

Shcherban A. S.

Page 96: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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96

Institute of Economics and management

Vechirko O. N. Institute of Economics and management

. ,

, ,

. .

. : , , . Abstract. In article the basic principles of the organization and introduction of

purchasing logistics in trade enterprises of the Republic of Crimea as parts of the economic

science and a field of activity directed to realization of process of advance of goods and

minimization of volumes of the expenses formed in the course of merchandising are considered.

The analysis of interrelation of economic activity of the enterprise with purchasing logistics is

carried out. Urgent problems and the prospects of development in conditions the santsionnykh of

the phenomena in national economy are investigated.

Key words: logistics, procurement, merchandising.

.

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2014.– . 46. – 294 .

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http://finbel.by/Students/InetBooks/BookPage.aspx?BookID=1&BookThemeID=4

&ThemeNumber=3

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я . ., . ., . ., . . FMEA-

The framework for FMEA analysis

. .

« . . »

.

. .

« . . »

.

. . « . . »

.

. . « . . »

.

[email protected]

Arutyunyan Y. I.

Federal State Budgetary Educational Institution of Higher Education

“KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”

Krasnodar

Fissenko T. M.

Federal State Budgetary Educational Institution of Higher Education

“KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”

Krasnodar

Ladygina E. I.

FОНОrКХ SЭКЭО BЮНРОЭКrв EНЮМКЭТШЧКХ IЧЬЭТЭЮЭТШЧ ШП HТРСОr EНЮМКЭТШЧ “KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”

Krasnodar

Chistuha E. G.

FОНОrКХ SЭКЭО BЮНРОЭКrв EНЮМКЭТШЧКХ IЧЬЭТЭЮЭТШЧ ШП HТРСОr EНЮМКЭТШЧ “KЮЛКЧ SЭКЭО AРrКrТКЧ University naЦОН КПЭОr I.T. TrЮЛТХТЧ”

Krasnodar

.

, . , ,

FMEA- .

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: я | 5.

105

.

: , , , , , .

Abstract. Before every modern organization is an extremely important task not to be

mistaken in their activities and to achieve a positive attitude on the part of the end user, not scare

him off their product. In order that there is no negative impact on the demand from the

consumers, every top management decides to use of FMEA-analysis. This article demolished the

foundations of this method of organization activity analysis and its effective application in

practice.

Keywords: analysis, enterprise accounting system, the demand, the process of

competition.

-

,

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,

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. ,

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106

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107

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108

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//

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30 2014 .: 6 . / . . . .

. - : . ., 2014. - V. - .14-17.

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// VI -

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« », 2015. . 300-303.

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»: 4-

. - . : - , 2015.- . 180-184.

338.24

я . ., . ., . . я « - »

Advantages and disadvantages of introduction of system "standard-cost"

. .

« . . » .

. . « . . » .

. .

Page 109: ÎÁÔØÎÁàÏÂÚÆÒÓÃÆÎÎÁàÏÑÄÁÎÉÈÁ×Éàscipro.ru/wp-content/uploads/2015/11/business_10_2016.pdf · 2016-11-05 · hp_gdZ i_jkhgZeZ kh^_j`bl \ k_[_ agZqbl_evgu_

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109

« . . » .

[email protected]

Arutyunyan Y. I.

Federal State Budgetary Educational Institution of Higher Education

“KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”. Krasnodar

Ladygina E. I.

FОНОrКХ SЭКЭО BЮНРОЭКrв EНЮМКЭТШЧКХ IЧЬЭТЭЮЭТШЧ ШП HТРСОr EНЮМКЭТШЧ “KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”. Krasnodar

Chistuha E. G.

FОНОrКХ SЭКЭО BЮНРОЭКrв EНЮМКЭТШЧКХ IЧЬЭТЭЮЭТШЧ ШП HТРСОr EНЮМКЭТШЧ “KЮЛКЧ SЭКЭО AРrКrТКЧ UЧТЯОrЬТЭв ЧКЦОН КПЭОr I.T. TrЮЛТХТЧ”. Krasnodar

. « - ».

. : « - », , , .

Abstract. The article focuses on the advantages and disadvantages of introduction of

system "standard-cost". The analysis of tools for performing monitoring and control costs by

identifying variances from established standards costs.

Keywords: system "standard-cost", cost, calculation, control.

Д1, .14Ж.

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: //

. № 6(35). – , 2013. – . 232-236.

336.226

. ., . . я : , , .

The tax burden on small business: experience, problems, prospects.

. . , .

lg-baranova@yandex,ru

. . , .

fedorova vs@mail,ru

Baranova L. G.

Peterburg State Transport University, SPb

Fedorova V. S.

Peterburg State Transport University, SPb

:

. : , , .

Abstract: successful operation of small businesses depends on implemented by

government tax policy

Keywords: tax policy, tax regime, small businesses.

.

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Provisions and ways to increase the return on borrowed capital

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[email protected]

Bereza M. V.

Far Eastern Federal University, Vladivostok

. , ,

, , , , 6 2 2016 № 1083- «

2030 ».

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. Abstract. In the context of Russian market economy instability, capital formation

processes, the determining of rational proportions of the various financing sources and,

consequently, the quality of resources management, assume special prominence. Virtually all

business entities face with the issue of determining a rational ratio of debt and equity capital that

will enhance the return on equity under the conditions of limited financial resources and different

specialization profiles of organizations. The purpose of this research is the problem of effective

use of borrowed capital with means of a factor analysis.

Keywords: factor model, return on equity, return on borrowed capital, capital structure,

financial stability, financial sources.

,

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я . . , я я

FОКЭЮrОЬ ШП RЮЬЬТКЧ МШЦpКЧТОЬ’ ТЧЭОРrКЭОd reporting at the modern stage

. .

, .

[email protected]

Vorozhbickaya Y. V.

Novosibirsk State University of Economic and Management,

Novosibirsk

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, . Abstract: Drafting of integrated reporting is becoming more widely used in different

companies. This article compares the two forms of the reporting: Integrated Reporting and IFRS

standards. The comparison of integrated reporting made by Russian and foreign companies,

highlighted the specific features of each of the forms of reporting and identifies the differences.

Keywords: Integrated reporting, International Financial Reporting Standards, stakeholders.

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12-08-THE-INTERNATIONAL-IR-FRAMEWORK.docx_en-US_ru-RU.pdf (

: 10.10.2016 .)

2. . . ,

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2006, . 20 – 31.

9. « » 2015

Д Ж :

http://www.interrao.ru/upload/docs/Inter_RAO_Annual_Report_2015_rus_21j

une.pdf ( : 10.10.2016 .)

10. 2012 « »

Д Ж :

https://docviewer.yandex.ru/?url=http%3A%2F%2Fkgo.rcb.ru%2F2013%2Fotchet%

2Frosatom_otchet_rus_2012.pdf&name=rosatom_otchet_rus_2012.pdf&lang=ru&c=

580120eaa92e ( : 10.10.2016 .)

11. « » 2015

Д Ж :

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https://vk.com/doc145191330_438043499?hash=d0984e51b0f9113b5c&dl=184e892

7fc230d93be ( : 10.10.2016 .)

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Ж : https://www.bmwgroup.com/content/dam/bmw-group-

websites/bmwgroup_com/ir/finanzberichte/pdf/en/12784_GB_2015_en_Finanzberich

t.pdf ( : 10.10.2016 .)

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:

http://s1.q4cdn.com/806093406/files/doc_financials/2015/ar/docs/nike-2015-form-

10K.pdf ( : 10.10.2016 .)

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http://www.interrao.ru/upload/docs/IRAO_KonsFO_2015_208_fz_1A_rus.pdf

( : 10.10.2016 .)

15.

« » 2012 Д Ж :

http://archive.rosatom.ru/wps/wcm/connect/tvel/tvelsite/resources/f6ae12804086d1a0

8318c74c1b6ef43e/2012_RUS.pdf ( : 10.10.2016 .)

16. « »2015

Д Ж :

http://www.uralkali.com/upload/iblock/e33/Uralkali_IFRS%20FS_2015_rus.p

df ( : 10.10.2016 .)

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657.1.012

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Problems of rapprochement of business and tax accounting in the course of

development of accounting policy

. .

« »

( ), .

[email protected]

Fedotova E.V.

Autonomous non-profit educational organization of the higher education of Tsentrosoyuz of

the Russian Federation "Russian university of cooperation" Cheboksary cooperative institute

(branch), Cheboksary

ا . ا ا ا ,

ا ا ا ا ا ا ا . ا ا ا ا ا ا .

ا ا ا : ا , ا ا , . Abstract. In article it is analyzed forming of accounting policy, elements of creation

of accounting process are disaggregated. The rapprochement problem between business and tax

accounting of accounting policy is considered.

Keywords: accounting policy, accounting, tax accounting.

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Credit cooperation as a key mechanism for economic and social development of rural areas

(for example, Ryazan region)

- . .,

. . Kudasheva - Podvoyskaya O.V. ,

assistent kafedry natsional'noy ekonomiki

i regional'nogo razvitiya

Ryazanskiy Gosudarstvennyy universitet imeni S.A. Yesenina

: ,

, -

.

.

Abstract: The article assesses the importance of small business development in rural areas,

are considered stages of formation and benefits of agricultural credit consumer cooperatives,

analyzed the number of peasant farms and credit consumer cooperatives of the region. On the

basis of research by the author draws conclusions and suggestions.

: , - , , , .

Keywords: credit cooperatives, peasant farmers, small businesses, regional economy,

agriculture.

.

.

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Forms and methods of support of small and average business in territories of the Russian

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Potylitsin A. A.

Siberian State Aerospace University

Krasnoyarsk

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Abstract: State support of entrepreneurship is a conscious creation of economic and legal

conditions, incentives for business development, as well as the attachment of material and financial

resources on concessional terms. The aim of this work is to analyze existing forms and methods of

state support of entrepreneurship in Russia today. The problems of development of small and

medium business on the example of Krasnoyarsk region. The result of the work are suggested to

improve the system of support of small and medium-sized businesses.

Keywords: marketing, small business, small business, small business support.

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Non-profit organizations – strategic vector of development

. .,

( ) ,

[email protected]

Chernihov D.N.

Volgograd cooperative Institute (branch)

Russian University of cooperation

Volgograd,

: ,

: , , .

Abstract: in article the author considers theoretical and practical issues concerning the

improvement of activities of non-profit organizations.

Keywords: non-profit organization, social partnership, a public organization.

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Analysis of the Company's sustainable development: five-factor model of the rating

of the financial analysis . .

, .

[email protected]

Kirgizov K. I.

Novosibirsk state university of economics and management,

Novosibirsk

. .

, . ,

, . .

,

. , .

: , , , ,

Abstract. Under market conditions, all market entities interested in the evaluation of the

competitiveness and reliability of its partners. The concept of tolerable risk it involves establishing

limits to which it is necessary to minimize the threat present in the business. Prior to this, the risk

should be identified, detailed study of its factors to evaluate and analyze. Risk assessment and

analysis play a crucial role as stage management technology. Therefore, it can be very useful model

of the so-called financial analysis of the rating, especially in the case of a potential partner needs

assessment at the conclusion of a contract for a substantial amount. For counterparty risk of

bankruptcy is calculated using weight coefficients of the indicators included in the calculation.

Keywords: financial stability, financial condition, bankruptcy risk, five-factor model of the

rating of the financial analysis

.

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Human resource management in small enterprises based on resource strategies

. ., ( )

,

[email protected]

Matakin D.M. Volgograd cooperative Institute (branch)

Russian University of cooperation

Volgograd,

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Abstract: In article the author considers the issues of human resources management and

incentives of staff in relation to small businesses.

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. .,

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[email protected]

Matakin D. M. Volgograd cooperative Institute (branch)

Russian University of cooperation

Volgograd,

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Abstract: The author considers the human resource management and personnel incentives

in the innovation economy.

Keywords: motivation, stimulation, human resource management, innovation.

, ,

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The development of social entrepreneurship in Russia

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[email protected]

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Vdovina A. D.

Rostov state economic University "RINH"

Hanina Y. Y.

Rostov state economic University "RINH"

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Abstract:. in the article it is determined that social entrepreneurship in today's society

involves altruistic manner of doing business that focuses on social benefits.

Keywords:: social entrepreneurship, evolution of social entrepreneurship, business and

society

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