870
.pdfUDC368.151
K.V. Ivanova– Student;
E.A. Svetlaia – Scientific Advisor, Cand.Econ.Sci., Associate Professor. Perm State Agricultural Academy
FEATURES OF MORTGAGE INSURANCE
Abstract. The article deals with mortgage insurance. The average rates and types of insurance risks on a mortgage are considered. Insurance payments and premiums of operating insurance companies of the Russian Federation are analyzed.
Key words: mortgage insurance, rates, risks, insurance premiums and payments.
UDC 636.92(470.40)
O.V. Kaliakina – Student;
L.E. Krasilnikova – Scientific Advisor, Cand.Econ.Sci., Associate Professor. Perm State Agricultural Academy
EXPERIENCE AND PROSPECTS OF RABBIT PRODUCTION
IN THE PERMSKII KRAI
Abstract. Rabbit production is the fast growing and paid back form of livestock. Rabbits have a high reproducibility. It is possible to receive per year from one doerabbit on average up to 70 kg of meat, which is a dietary product , that contains two times less fat and cholesterol than beef or pork, but two times excel the pork and beef in nutritiousness.
Key words: rabbit production, Permskii krai, agrifranchise, personal subsidiary farms, farm enterprises.
UDC: 368.87
N.A. Korovina – Student;
E.A. Svetlaia – Scientific Advisor, Cand.Econ.Sci., Associate Professor. Perm State Agricultural Academy
MITIGATION OF AGRICULTURAL RISKS IN RUSSIA
AFTER WTO ACCESSION
Abstract. In the article the economic problems of the agricultural sector connected with the accession of Russia to the World Trade Organization are discussed. The experience of some countries in adaptation to the requirements of the development of agriculture in the WTO requirements is analyzed.
Key words: agricultural risks, government support, the insurance market, subsidies, WTO, agribusiness.
UDC 636.4 (470.53)
E.A. Kostenko, A.S. Filatova - Students;
Z.P. Bodriakova - Scientific Advisor, Senior Teacher. Perm State Agricultural Academy
MAJOR TENDENCIES OF PIG BREEDING IN THE PERMSKII KRAI
AFTER RUSSIA’S ACCESSION TO WTO
Abstract. In the article the tendency of the development of pig production in the Permskii krai after Russia's accession to WTO are examined. The status of pig industry
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before and after joining the WTO is analyzed. Based on available data, there was created a diagram of the dynamics of production and consumption of pork per capita and the trend line, allowing to make short-term forecast of pig breeding development in the Permskii krai.
Key words: pig breeding, Permskii krai, WTO, the dynamics, consumption rate, trend.
UDC 366.52
A.R. Latypova - Student;
M.S. Speshilova - Scientific Advisor, Assistant.
Perm State Agricultural Academy
IMPROVING FINANCIAL LITERACY LEVEL OF POPULATION
Abstract. The article deals with the problem of increasing financial literacy level of population. Increasing level of financial literacy promotes increasing of the living standard of citizens, economic development and improving public welfare.
Key words: financial literacy, financial solutions, financial planning, budget, economy.
UDC 338.001.36
E.A. Mazeina - Student;
E.A. Svetlaia - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
ESSENCE AND POSSIBILITY OF USING THE BENCHMARKING IN RUSSIA
Abstract. The article deals with the introduction of benchmarking at the enterprise. It is provided with an overview of the use of benchmarking, examples of businesses using the programme and discussions of the use of benchmarking programmes.
Key words: benchmarking, strategic planning, business technologies.
UDC: 364.017
E.A. Mazeina - Student;
V.P. Mekhonoshina - Scientific Advisor, Cand.Econ.Sci., Associate Professor
Perm State Agricultural Academy
ROLE OF VOLUNTEER MOVEMENT IN THE SOCIAL AND CULTURAL
DEVELOPMENT OF THE COUNTRY
Abstract. The article is devoted to the volunteer movement in the Permskii krai. The dynamics of volunteerism and volunteer programmes movements is examined.
Key words: volunteer, volunteering, volunteering activity.
382
UDC 63.636.5.034
N.S. Mezentseva - Student;
V.P. Mekhonoshina - Scientific Advisor, Cand.Econ.Sci., Associate Professor
Perm State Agricultural Academy
PROSPECTS OF DEVELOPMENT OF GUINEA FOWL BREEDING
IN THE PERMSKII KRAI
Abstract. In the article the problem of rearing of guinea-fowl growing in Russia. There is an analysis of the main advantages of guinea-fowl breeding in the Permskii krai which allows raising a level of a healthy and beneficial food.
Key words: rearing of guinea-fowl, poultry keeping, diet food.
UDC 339.5.01
D.S. Nakariakova - Student;
I.S. Zubarev - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
DESCRIPTION AND ANALYSIS OF BASIC FINANCIAL INDICATORS
USED IN THE IAS
Abstract. The article is concerned with a comparative analysis of the main ways of reporting on international accounting standards (IAS) and the Russian Accounting Standards (RAS). The basic differences in financial reporting are examined.
Key words: IAS, RAS, financial reporting, accounting.
UDC 336.226.11
O.L. Pestereva - Student;
L.N. Shipitsina - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
PERSONAL INCOME TAX
Abstract. In this article there are features of the levying of income taxes for individuals in Russia and the procedure of payment and reporting forms in organizations. The dynamics of changes in the tax regime for the period 2011-2014 in accordance with the Tax Code of the Russian Federation and national laws is analyzed.
Key words: personal income tax, tax rate, tax, 2- PIT, 3 -PIT.
UDC 659.1:658.62 (470.53)
Ia. I. Pliusnin - Student;
V.P. Mekhonoshina - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
BRAND AS A BASIS FOR THE ADVANCEMENT OF PRODUCTS IN FINANCIAL MARKET BY THE EXAMPLE OF URAL FD
Abstract. The article deals with the history of the brand in Russia and the basic types of them. There is an analysis of tendency of the bank Ural FD development with the appearance of the brand "Cliukva", what the main indicators improved.
383
Key words: brand, bank, Ural FD, trademark, Cliukva, rating, loan portfolio, net assets, branding.
UDC 332.436.33
Iu.Iu. Poliakova - Student;
L.E. Krasilnikova - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
SCIENTIFIC AND TECHNICAL PROGRESS AS A FACTOR
OF EFFICIENCY OF AGRICULTURAL PRODUCTION
Abstract. The article deals with the effectiveness of the implementation of innovation in agricultural sector. The level of scientific and technological progress is connected with the intensification of innovation at the federal and regional levels. Development and implement of a long term strategy contributes to acceleration of introduction of innovation in agriculture, therefore, the development of agricultural production in general.
Key words: scientific and technical progress, innovation, agricultural sector.
UDC 339.1:332.85 (470.53)
A.I. Romanov - Student;
E.A. Svetlaia - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
STATUS AND POTENTIAL OF PRIMARY REAL ESTATE MARKET OF
PERMSKII KRAI
Abstract. This article deals with a problem of studying of the current state and tendencies of the development of primary real estate market of Permskii krai. There is an overview of the current state of the real estate market. There is an analysis of a cost comparison of residential real estate in the primary and secondary market.
Key words: real estate, real estate market, the primary market, market analysis, the average price.
UDC 633.3
A.D. Ruban - Student;
V.D. Freze - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
IMPROVING COST MANAGEMENT SYSTEM
IN THE COMPANY PERM SCIENTIFIC-RESEARCH TECHNOLOGICAL
INSTITUTION (PSRTI)
Abstract. The article deals with the improvement of the cost management system in the company PSRTI.
Key words: cost management, division or center of responsibility, improvement, effect, reduction.
384
UDC 336
I.K. Tukachev - Student;
I.S. Zubarev - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
ANALYSIS OF SOARING OF AMERICAN DOLLAR
IN THE RUSSIAN FEDERATION
Abstract. The article deals with the reasons for the rapid growth of the U.S. dollar in the Russian Federation. Internal and external reasons for the rise in the U.S. currency are analyzed. The effects of this growth on the Russian economy and its people are examined.
Key words: the U.S. dollar, Russian Federation, currency growth, causes, economics, consequences.
UDC 330.190.2 (471)
O.V. Khudiakova - Student;
L.E. Krasilnikova - Scientific Advisor, Cand.Econ.Sci., Associate Professor.
Perm State Agricultural Academy
HISTORY OF SMALL BUSINESS DEVELOPMENT IN RUSSIA
Abstract. The article deals with the history of development of small business in Russia. Six stages describing the state of small business are identified (what is done, consequences), covering the period from 1985 to 1998. There is the dynamics of the main indicators of small business for 2002-2011 years. There is a description of the events in the crisis period in Russia, which had an adverse effect on small business.
Key words: small business, stages of development, the main indicators of development, administrative and economic pressure.
ACCOUNTING AND AUDIT
UDC 657.6
R.F. Akhmarova-Student;
M.A. Zagliadova - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
AUDIT OF SETTLEMENT ON REMUNERATION OF LABOUR FOR IMPROVING THE QUALITY OF ACCOUNTING
Abstract. The article deals with the audit of settlement on remuneration of labour as a form of reliability control of accounting information. The purpose and objectives of this type of audit are given, the main trends and implications of errors in accounting for the economic entity are analyzed.
385
Key words: audit, remuneration of labour, the quality of accounting information.
UDC 336
O.V. Kaliakina - Student;
O.A. Ugolnikova - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
EVALUATION OF INVESTMENTS
IN ACCOUNTING AND REPORTING
Abstract. With the development of market relations securities transactions (investments) received mass distribution along with the operations of goods (works, services) crediting and others. Financial investments exist in different forms and serve as a handy tool for the organization and operation of enterprises (organizations) in conditions of market economy.
Key words: financial investments, allowance for impairment, organized equity market, assessed value, impairment of financial investments.
UDC 336
O.V. Kaliakina - Student;
O.A. Rybalko - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
APPROACHES TO FORMING OF THE REPORT ABOUT CASH MOVEMENT
IN INTERNATIONAL ACCOUNTING PRACTICE
Abstract. This article deals with the main approaches to the forming of the report about cash movement according to the provisions of International Financial Reporting Standards. There is a brief overview of the main problems connected with the preparation of the report by direct and indirect method.
Key words: International Financial Reporting Standards (IFRS), the report of cash movement.
UDC 657
K.V. Konkova - Student;
O.I. Khairulina - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
PROBLEMS OF FORMING THE ACCOUNT POLICY OF ORGANIZATION
Abstract. The basics of accounting policy formation are examined. Normative and legal base is defined. The problems and solutions to the forming of accounting policy are analyzed.
Key words: accounting policy, organizations, accounting, problems, normative documents.
386
UDC 657.471.12
S.S. Kotyreva-Student;
O.V. Baianova - Scientific Advisor, Associate Professor
Perm State Agricultural Academy
MODEL OF BUILDING THE CORPORATE PENSION PLANS
UNDER CONDITIONS OF AGRICULTURAL PRODUCTION
Abstract. The scientific article contains models of building corporate pension plans under conditions of agricultural production, which can strengthen the cadre of the economic entity, investments into employee were selected as a source of strengthening. It is revealed that the process of building corporate pension plans in agricultural holding is different from the same process in the agricultural production cooperative.
Key words: corporate pension plans, agriculture, compensation management.
UDC 657.471.12
A.S. Krutskaia-Student;
O.V. Baianova - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
PENSION SYSTEM IN RUSSIAN FEDERATION: CONCEPT AND CONTENT
Abstract. The scientific article shows a modern approach to the forming of the concept of the pension system and its genesis that is caused by the introduction of IAS in corporate structures. Relevance of retirement plans for employer and employee is found out and it is shown in the organizational models, elements of the national pension system are characterized.
Key words: corporate pension plans, compensation management.
UDC 657
A.Iu. Miklina - Student;
O.I. Khairulina - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
ORGANIZATION OF DISPOSAL ACCOUNTING
OF FICTITIOUS ASSETS IN AN ENTERPRISE
Abstract. Accounting of disposal of fictitious assets in the organization is examined. Normative and legal base is defined. The order of accounting of disposal is proposed.
Key words: fictitious assets, accounting, normative documents, disposal.
UDC 336
Iu.Iu. Poliakova - Student;
O.A. Rybalko - Scientific Advisor, Associate Professor. Perm State Agricultural Academy
PROBLEMS OF TRANSITION
TO INTERNATIONAL FINANCIAL REPORTING STANDARDS
Abstract. This article deals with the major stages of transition to international financial reporting standards of the Russian accounting system. The article has an over-
387
view of the major problems faced by Russian companies that made the decision to implement IAS.
Key words: International Accounting Standard (IAS), the Russian Accounting Regulations (RAR).
UDC 657.6
D. Popova - Student;
M.A. Zagliadova - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
AUDIT OF SETTLEMENTS WITH SUPPLIERS REPORTING AND CONTROL
OF SETTLEMENT DISCIPLINE
Abstract. The article deals with the audit of settlements with suppliers and contractors in order to control the settlement discipline. The aim and tasks of this type of audit are given, the internal and external conditions of financial and economic activity for development of recommendations in accounting are analyzed.
Key words: audit, settlements with suppliers and contractors, distortion of accounting and reporting information.
UDC 657.471.12
A.I. Romanov-Student;
O.V. Baianova - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
CORPORATE PENSION PLANS AS A TOOL FOR IMPROVEMENT
OF EFFECTIVENESS OF CORPORATE MANAGEMENT
Abstract. The role of corporate pension plans as a tool for improvement of effectiveness of corporate management is shown by an example of two management functions: Stimulation (allows to increase the motivation of labour, to attract and retain highly qualified personnel) and analysis (shows the effect on the change of indicators of efficient use of labour resources).
Key words: corporate pension plans, corporate management, compensation management.
UDC 657
A.L. Rybakova -Student;
O.I. Khairulina - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
OPTIONS FOR ORGANIZATION OF DISPOSAL ACCOUNTING
OF FIXED ASSETS IN ORGANIZATION
Abstract. The key methods of disposal of fixed assets in the organization are examined. Normative and legal base is defined. An example of realization accounting of fixed assets.
Key words: fixed assets, accounting, normative documents, disposal, sale.
388
UDC 657
P.A. Semko - Student;
K.G. Grediagin - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
SPECIFICS OF ACCOUNTING OF PAYMENTS TO PERSONNEL
ON REPARATION OF MATERIAL DAMAGES
Abstract. The specifics of payments to personnel on reparation of material damages are examined in the paper. It is an overview of the main problems of financially accountable person.
Key words: liability for breakage, material damage, contract.
UDC 657
K.N. Sokolova - Student;
K.G. Grediagin - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
FEATURES OF ACCOUNTING OF PRODUCTION LOSSES
Abstract. In the article features of accounting of production losses are examined. The types of losses of organization and accounting records are analyzed.
Key words: losses of production, the amount of the deductions, defects.
UDC 366
A.M. Tepliashova - Student;
O.A. Ugolnikova - Scientific Advisor, Senior Teacher.
Perm State Agricultural Academy
PROBLEMS OF FORMATION OF THE ORIGINAL COST OF FIXED ASSETS
Abstract. The article deals with the main problems of the formation of the original cost of fixed assets by different ways of their income to the company.
Key words: fixed assets, the original cost, interest on loans, investment object, estimated liabilities.
UDC 336
A.M. Tepliashova - Student;
O.A. Rybalko - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
COMPOSITION AND ORDER OF APPLICATION OF PRINCIPLES BASEL III
Abstract. The article deals with an overview of the principles of international banking regulation Basel II and Basel III, the basic minimums to be met by national banking sector using the rules of Basel III.
Key words: banks, the banking system, the principles of banking regulation, Basel II, Basel III.
389
UDC 338.32.053
E.V. Shchelkanova -Student;
O.I. Khairulina-Scientific Advisor, Associate Professor
Perm State Agricultural Academy
TYPICAL MISTAKES OF ASSET ACCOUNTING AND THEIR CORRECTION
Abstract. Common errors in accounting of fixed assets are examined. The methods of error correction depending on their significance and the date of their discovery are analyzed.
Key words: fixed asset accounting, error, accounting, correction, normative documents.
UDC 657
O.A. Shipitzina - Student;
O.I. Khairulina - Scientific Advisor, Associate Professor.
Perm State Agricultural Academy
COMMON MISTAKES IN ACCOUNTING OF SETTLEMENTS
WITH ACCOUNTABLE PEOPLE
Abstract. Problems of accounting for settlements with accountable people are examined. Normative and legal base is defined. Common errors and variants of their correction are identified.
Key words: accountable person, accounting, errors, normative documents.
COMMERCE
UDC 339.13
N.A. Bazhenova - Student;
V.V. Piankov - Cand.Econ.Sci., Associate Professor. Perm State Agricultural Academy
METHODS FOR ACTIVE PRODUCT POSITIONING BY THE EXAMPLE
OF A BRAND OLEINA
Abstract. This article describes the research on the identification of new preference among consumers. The main purpose is to keep existing market share and to attract new customers. The policy of the brand positioning among buyers and maintenance a leading position in the market is formed on the results.
Key words: research, positioning, utility, market leadership.
UDC 338.467.5
N.I. Balberina - Student;
V.V. Piankov - Cand.Econ.Sci., Associate Professor. Perm State Agricultural Academy
RELEVANCE OF E-COMMERCE IN RUSSIA
Abstract. In this article the analysis of the state of e-commerce market in Russia is done, the peculiarities and the main tendencies of its development are found out, actual problems of e-commerce are examined. Importance of the development of electronic commerce in Russia is analyzed.
390