卷 7, 编号 4-1 (2013)
- 年: 2013
- 文章: 71
- URL: https://journal-vniispk.ru/2074-0530/issue/view/3758
Articles
Diagnostics of negative changes in the external environment of direct influence on activity of automobile service enterprises
摘要
The article describes the methodological approaches to the diagnostics of negative changes in the external environment of direct influence on economic activity of automobile services enterprises and the results of their approbation.
Izvestiya MGTU MAMI. 2013;7(4-1):7-11
7-11
System evaluations of controlled movement of economic objects
摘要
The paper presents the analysis of systematic evaluation of production in automotive industry in various phases of the industrial cycle. The process is considered from the standpoint of controlled movement of economic objects, where key indicators are controllability and stability.
Izvestiya MGTU MAMI. 2013;7(4-1):11-15
11-15
Crisis and stagnation of enterprises of automotive-tractor industry
摘要
The authors consider phase of the crisis and stagnation of industrial production cycle of automotive engineering. The various views of experts on the causes of the collapse of the leading branches of engineering are presented in the article.
Izvestiya MGTU MAMI. 2013;7(4-1):15-20
15-20
Study of correlation relation between volume production of vehicles and equipment and the factors of production used in mechanical engineering
摘要
The materials of the paper contain a study that establishes the dependence of the economic sustainability of the enterprise on the value of various kinds of production costs in the field of mechanical engineering; the algorithm of calculating the reciprocal correlation coefficients reflecting the dependence of the value of output of goods on the associated costs; as well as an attempt to develop a system of socio-economic indicators that contribute to preserve the ecological balance and sustainable economic growth.
Izvestiya MGTU MAMI. 2013;7(4-1):20-25
20-25
Formation of innovative objective function that defines the stages of development of a large economic cycle
摘要
The article is devoted to problems of structure of formation innovative objective function which is the sum of functions of best economic development and stabilization of forms of social existence in order to prevent political and economic crises in the period of innovation in society. The main objective of this study is to find a "soft" solution, when in the presence of market attractiveness of debt instruments it is possible to form innovative potential, which is sufficient to generate a volume of credit resources, which will start a new big economic cycle.
Izvestiya MGTU MAMI. 2013;7(4-1):25-32
25-32
Advantages of various forms of corporate integration from a perspective of position stability (on the example of the modern automotive industry)
摘要
The paper deals with certain aspects of the sustainability of integrated corporate structures. Specific resistance factors, which are inherent in the rigid and network forms of integration, are stood out. The authors draw a conclusion on expediency of forms, depending on the specificity of production.
Izvestiya MGTU MAMI. 2013;7(4-1):32-35
32-35
Uniform approach to a definition and study of Cournot and Stackelberg competitons in Cournot model
摘要
The article describes the process of constructing of operators in Cournot and Stackelberg models taking into account the number of active companies. Investigated operators are very different from the known "classic" Cournot and Stackelberg operators. Economic meaning of these operators and their fixed points is unclear because of a uniform approach to the identification and study of these strategies.
Izvestiya MGTU MAMI. 2013;7(4-1):36-40
36-40
Social responsibility of business in Russia: Past and Present
摘要
The article discusses the development of the idea of social responsibility of business in the late XIX - early XX centuries and in the modern Russian society. The main directions and motivations of social business activities in the context of the historical continuity of generations are outlined in the article.
Izvestiya MGTU MAMI. 2013;7(4-1):40-43
40-43
Nature and specificity of innovative transformations of socio-economic systems
摘要
This article examines the theoretical content of the concept of "innovative transformation" in relation to socio-economic systems and the specificity of behavior of these transformations at different stages of the economic cycle.
Izvestiya MGTU MAMI. 2013;7(4-1):43-47
43-47
Analysis of major cost components in automotive industry and ways to their optimization
摘要
The article presents the analysis of shares of cost elements to their overall total and also describes ways to optimize the level of costs.
Izvestiya MGTU MAMI. 2013;7(4-1):48-51
48-51
Features of pricing policy for innovative products
摘要
The authors consider features of price policy for innovative products. The basic problems of pricing for innovative products are revealed. The basic stages of analytical operations in the pricing of product innovation are defined.
Izvestiya MGTU MAMI. 2013;7(4-1):51-55
51-55
Innovation management in companies in a socially-oriented market economy
摘要
The article discusses an innovation management in a company in a socially-oriented market economy. Effective methods of innovation management are chosen. The concept of innovation is clarified. The authors concluded that to achieve maximum business efficiency and to take a leading position in the market is impossible without effective innovation management in a company.
Izvestiya MGTU MAMI. 2013;7(4-1):55-60
55-60
Problems of evaluating the level of innovation development in Russia
摘要
The article describes the problems of evaluating of innovative development in Russia, the relationship between the national competitiveness and innovation development. The ways to overcome problems are identified.
Izvestiya MGTU MAMI. 2013;7(4-1):61-64
61-64
Risk management in innovative projects in automotive industry
摘要
This article deals with the management of innovative risks, the main approaches to the definition of risk management as well as their influence on the formation of processes of grouping of innovative project’s risks.
Izvestiya MGTU MAMI. 2013;7(4-1):64-69
64-69
Systematic benchmarking of technological innovations - the basis of efficiency and competitiveness of industrial enterprises
摘要
The article considers the problem of competitiveness of domestic enterprises on example of the bearing sub-industry. The authors discussed the issues related to the modernization of technological equipment and manufacturing processes reengineering, through the prism of benchmarking and environmental-economic evaluation of technological transformation.
Izvestiya MGTU MAMI. 2013;7(4-1):70-74
70-74
Diffusion of innovations as a factor of economic development
摘要
Currently, a significant factor in economic development is a diffusion of innovations. Due to limited resources, no country can isolated carry out innovate activity in accordance with the closed models of the innovation process. Transfer of innovation is an effective tactical mean which allows to achieve high rates of economic growth in the short and medium term. But its success depends on the ability of economic agents perceive innovations and their high innovative activity.
Izvestiya MGTU MAMI. 2013;7(4-1):75-79
75-79
Human capital
摘要
The article considers the question of the effectiveness of investment in human capital and their connection with the process of innovation.
Izvestiya MGTU MAMI. 2013;7(4-1):79-82
79-82
Globalization: the concept and role in the formation of a single accounting information space
摘要
The article discusses various aspects of globalization and its role in the formation of uniform information space.
Izvestiya MGTU MAMI. 2013;7(4-1):82-90
82-90
Risks: nature, causes of occurrence in accounting
摘要
The article describes the internal and external causes of risks in the business (fiscal) accounting, their classification and reduction measures.
Izvestiya MGTU MAMI. 2013;7(4-1):90-96
90-96
The role of statistical accounting in the conditions of globalization of world economic relations
摘要
The article discusses the concept of statistical accounting and its role in the accounting system of Russia in the context of globalization, formation of the unified information space.
Izvestiya MGTU MAMI. 2013;7(4-1):97-100
97-100
Cash flow discounting and price to attract financial resources under market conditions
摘要
The author investigates the problem of choosing the most efficient way of the investment project, which is implemented at the expense of borrowed funds. It is shown that using borrowed resources, bringing asynchronous income and investment compared to the same form using the same standard, is incorrect.
Izvestiya MGTU MAMI. 2013;7(4-1):101-108
101-108
Technological platform as an innovative tool for industry’s crisis recovery
摘要
This article describes the concept of "technological platform" (TP) from different perspectives. Already approved technological platforms of the Russian Federation are shown. Weaknesses in the implementation of the TP in Russia and functions of TP are described. The establishment of TP, which will affect the bearing sub-industry, is proposed, and the problems which will be solved with help of a technological platform are described.
Izvestiya MGTU MAMI. 2013;7(4-1):108-111
108-111
Evaluation of socio-economic benefits of innovative projects
摘要
This article discusses the indicators by which it is possible to evaluate the social effectiveness of innovative projects. On the basis of these indicators and the modification of existing methods for evaluation of cost-effectiveness of innovative projects, there is developed a comprehensive model for evaluating the socio-economic benefits of innovative projects.
Izvestiya MGTU MAMI. 2013;7(4-1):111-117
111-117
Dividend policy as a factor of demand for stock
摘要
The article discusses the importance of and the need for businesses effective dividend policy, as it is the main element of the economic strategy of a company focused on the growth of its capitalization in the future. Properly constructed and conducted dividend policy underscores the company's reputation in the eyes of potential investors, improving its corporate image.
Izvestiya MGTU MAMI. 2013;7(4-1):117-121
117-121
«Little financial report» with big questions
摘要
The article considers the modern trend to simplify accounting and reduction of forms of the accounting reporting for small business entities. The comparative analysis of these methods application efficiency is also presented in the article.
Izvestiya MGTU MAMI. 2013;7(4-1):122-125
122-125
Benchmarking organization at enterprises of automotive industry
摘要
The necessity of the use of benchmarking for improving the competitiveness of domestic enterprises of automotive industry is described. The experience of benchmarking projects by major automobile corporations in the world is considered. The author notes the necessity of state support of benchmarking expancion in Russia.
Izvestiya MGTU MAMI. 2013;7(4-1):126-131
126-131
Transparency as a key component of the information space of an enterprise
摘要
The article considers various aspects of enterprise’s information field. The authors carried out an analysis of "internal" transparency of an enterprise and factors influencing it. The importance of information disclosure in financial statements of an enterprise is also substantiated.
Izvestiya MGTU MAMI. 2013;7(4-1):132-134
132-134
B2G market: nature and statistical analysis
摘要
The paper formulates the definition of the main features of the B2G market. B2G market entities are classified. Block diagram of relationships between entities of this type of market is presented. The dynamics of the B2G market volume, its place in the economy of Russia is analyzed.
Izvestiya MGTU MAMI. 2013;7(4-1):134-141
134-141
The evolution of views on corporate governance
摘要
The article describes the evolution of the theoretical and philosophical views on corporate governance. There are indicated some key events that have influenced the formation of the modern theory of corporate governance. A new paradigm of corporate governance is offered.
Izvestiya MGTU MAMI. 2013;7(4-1):141-147
141-147
Assessment of competitiveness of the innovation as source element for the implementation of the innovation strategy
摘要
A successful innovation business strategy largely depends on the efficiency and competitiveness of both individual innovations and innovations on the whole. For successful implementation of innovative projects there must be made actual and accurate assessment of the competitiveness of innovation. To account dynamics of competitiveness there need to be used some additional indicators.
Izvestiya MGTU MAMI. 2013;7(4-1):147-152
147-152
Socially oriented market economy: past, present and future
摘要
The article examines the political preconditions of formation in Russia a socially oriented market economy. Author investigates why during twenty years Russian Federation did not manage to follow the way of freedom, solidarity and democratic development.
Izvestiya MGTU MAMI. 2013;7(4-1):152-159
152-159
Environmental risks in the system of management of the automotive industry
摘要
Nowadays, there is a growing interest of the automotive industry to the management of environmental risks. Environmental risk management allows company to reduce the possible future expenditures associated with the elimination of the consequences of disasters, accidents and other causes of the damage. So, it is necessary to constantly evaluate the acceptable level of environmental risks for the company and keep it below this value. The paper proposes an algorithm for environmental risk management in the system of auto-industrial enterprise management on the basis of feedback.
Izvestiya MGTU MAMI. 2013;7(4-1):160-164
160-164
Analysis of innovative activity of the Russian organizations
摘要
The paper studies the level of innovation activity of enterprises and organizations of the Russian Federation. Factors constraining the development of innovation are identified. It is shown that the modern innovative entrepreneurship is an important factor for post-crisis recovery of the Russian economy.
Izvestiya MGTU MAMI. 2013;7(4-1):164-169
164-169
Guidelines on the calculation of economic efficiency of business communications in industrial structures
摘要
The paper describes guidelines on the calculation of economic efficiency of business communications in the management system of industrial structures.
Izvestiya MGTU MAMI. 2013;7(4-1):169-172
169-172
Prospects for implementation of nanotechnology in the Russian Federation
摘要
This paper analyzes the programmes of the world leaders of nanotechnology industry, revealing their strengths. An analysis of the Russian program of the innovation development was conducted. The attention was payed to the current situation and prospects. There was made a classification of factors that hinder the development of innovative processes in Russia. Author considered the possible ways to overcome the identified obstacles.
Izvestiya MGTU MAMI. 2013;7(4-1):172-179
172-179
Features of development of integration processes and corporate governance in the modern economy of Russia
摘要
The article substantiates the necessity of consideration the issues of economic systems functioning taking into account tendencies of economic processes globalization in industry. The attention is drawn to the fact that there is a need for the development of integration processes in the Russian economy. The problems associated with improving the quality of corporate governance are discussed. Authors also described the problems associated with improving the quality of corporate governance. Conclusions were made based on the fact that the practice of the corporate relations formation in Russian corporations still need to complete a very long way on its improvement, and pull the quality of corporate governance to international standards.
Izvestiya MGTU MAMI. 2013;7(4-1):179-183
179-183
Efficiency of costs control at the automotive enterprises
摘要
The article describes the current approaches to improving the effectiveness of management of the enterprises in motor industry on the basis of budgeting.
Izvestiya MGTU MAMI. 2013;7(4-1):183-192
183-192
Formation of strategic alliances in the automobile industry by countries with economies in transition as a way to improve competitiveness
摘要
The processes of global integration in the field of automotive industry affected the majority of countries with economies in transition. The article considers general trends in the development of the institute of strategic partnership in the field of automotive industry and specific features of Russian companies functioning in the formation of strategic alliances with the leading world automobile manufacturers.
Izvestiya MGTU MAMI. 2013;7(4-1):192-198
192-198
International development of companies in the modern system of competitive relationship
摘要
This article is dedicated to key aspects of the process of international business expansion: preconditions and factors of the international development of the company during the expansion and establishment in today's competitive relations, forms of businesses and enterprises. The authors carry out the brief structural analysis of the companies’ core strategies in terms of access to other countries’ markets; give examples of ways for international development of major Russian and foreign companies, international cooperation and building successful businesses.
Izvestiya MGTU MAMI. 2013;7(4-1):199-203
199-203
Development of innovative business in Russia
摘要
The article reveals the content of contemporary problems of Russian innovative business directions development. The solutions in terms of innovation and enhancing the role of the formation of post-industrial society are proposed. Foreign experience of the organization and stimulation of innovative activity is investigated.
Izvestiya MGTU MAMI. 2013;7(4-1):204-209
204-209
Analysis of alternative ways to overcome the economic problems of small airlines in Russia
摘要
The article is devoted to the study and analysis of characteristic alternatives used by the management of Russian regional and local airlines to overcome the negative economic results of the companies. The specific features and traits of the identified alternatives were studied. There were identified their strengths and weaknesses, and arguments are used to apply the best alternatives.
Izvestiya MGTU MAMI. 2013;7(4-1):209-213
209-213
Economic efficiency of basalt fiber application in automotive industry
摘要
The article considers the variants of application of composites on the basis of a basalt roving in the automotive industry.
Izvestiya MGTU MAMI. 2013;7(4-1):214-218
214-218
Economic attractiveness of alternative financial instruments which provide investment projects with cash resources
摘要
The problem of choosing the most effective financial instrument capable of providing innovative investment projects with monetary resources is discussed. There are proposed some models of the effectiveness of borrowings evaluation on the stock market. Credit and leasing are compared.
Izvestiya MGTU MAMI. 2013;7(4-1):218-223
218-223
Conceptual bases of tax planning in business
摘要
The article considers the essence and importance of tax planning and its relationship with financial planning. It is also mentioned the problems and the need for planning of tax payments in organizations. And finally there is justified the dependence of tax planning from the setting of accounting and tax accounting
Izvestiya MGTU MAMI. 2013;7(4-1):223-227
223-227
The interactions between educational institutions and enterprises analysis
摘要
The current phase of economics development is characterized by a high level of labor intellectualization that leads to considerable growth of needs in intellectual resources while producing material and spiritual goods. Therefore, the demand for educational services is higher than for material goods. The education is considered as an independent value, as the capital, which can generate income not only to its owner, but also to society in general. At the same time the quality of education directly affects the degree of interaction between educational institutions and enterprises, as well as the extent the knowledge, skills, requirements produced by experts is close to reality, and how all this will be demanding for employers.
Izvestiya MGTU MAMI. 2013;7(4-1):227-231
227-231
Business processes at the enterprises of automotive industry in Russia: evaluation of the effectiveness and governance issues
摘要
The article considers the concept of business process at the enterprises of mechanical engineering complex. There are highlighted the main problems of business processes in the current economic conditions and a method for evaluating the effectiveness of business processes is provided and also ways to change inefficient processes.
Izvestiya MGTU MAMI. 2013;7(4-1):231-236
231-236
Russian equity market in the system of the emerging markets
摘要
The article discusses investment activity of joint stock companies on the domestic and foreign capital markets and the role of emerging markets in the investment process.
Izvestiya MGTU MAMI. 2013;7(4-1):236-242
236-242
Application of factor analysis to assess the efficiency of enterprise management
摘要
The paper proposes the use of factor analysis method for evaluating the impact of various factors of different levels on change management effectiveness indicators of production and financial activities of an enterprise.
Izvestiya MGTU MAMI. 2013;7(4-1):242-248
242-248
On completeness of the set of indicators of the strategic development of the transport industry
摘要
The article considers the indicators used in national practice for assessing the achievement of objectives which were set in the State program "Development of transport system" and the project "the Transport strategy till 2030". It is shown that the set of indicators does not fully provide the opportunity to effectively assess the development of the transport system of the Russian Federation. On the basis of analysis and generalization of international experience in the sphere of formation of the availability and quality of transport services, rendered to the population, it is proposed to expand the list of indicators and supplement it by new, which are more informative.
Izvestiya MGTU MAMI. 2013;7(4-1):248-256
248-256
Analysis of enhancing the effectiveness of insurance companies at mergers and acquisitions
摘要
Mergers and acquisitions is a relevant tool for the effective operation of companies on the large markets. Such transactions with the deterioration of the growth economies of the world are becoming increasingly global. This type of transactions can be related to protectionist transactions as it allows uncompetitive companies to remain on the market, but under the auspices of another company. The meaning of such transactions for organizations absorbed and absorbing is radically different: if the absorbed company enters into the process of merging in order to survive in the market and for absorbing companies these reasons may vary.
Izvestiya MGTU MAMI. 2013;7(4-1):256-261
256-261
Mutual settlements as part of investment planning
摘要
The impact of the scheme of mutual settlements on the performance of a manufacturer of new transport technique and its attractiveness to the consumer is discussed in the article. It is shown the value of the financial resources price for the existence of mutually beneficial solutions of project participants.
Izvestiya MGTU MAMI. 2013;7(4-1):261-266
261-266
The functions of the technological platform as a head of the center for strategic scientific and technological development of mechanical engineering organizations
摘要
The paper provides examples of the technological platform determination. It is shown the composition of elements of the technological platforms and their relationship. It is also proposed the composition of private functions of technological platform in the field of science and technological development of mechanical engineering organizations.
Izvestiya MGTU MAMI. 2013;7(4-1):267-271
267-271
Reporting of public law entities
摘要
This article is devoted to consideration of the issue of reporting of public-law entities.
Izvestiya MGTU MAMI. 2013;7(4-1):271-275
271-275
Analysis of factorial models ratings bankruptcy machinery enterprises
摘要
The article considers analysis of different factor models of mechanical engineering enterprises bankruptcy evaluation taking into account internal factors and the most important external factor, which is the level of monetization of the Russian economy.
Izvestiya MGTU MAMI. 2013;7(4-1):275-279
275-279
The attractors and the concept of sustainable development of Russia
摘要
The article gives an idea of the attractor and its relationship to sustainable development. There are described the two "flag disasters", which mathematical description may allow to solve the problem of determining the relevance of the occurrence of socio-economic disasters. The concept of sustainable development of territories of the Russian Federation in the short, medium and long terms is proposed.
Izvestiya MGTU MAMI. 2013;7(4-1):279-286
279-286
Economic subsystem of "sustainable development"
摘要
The article defines the notion "economic subsystem of sustainable development". The conditions of functioning and requirements to the economic subsystem were considered. There is presented the structure of the model and the economic subsystem parameters characterizing it. The directions of its development in terms of sustainable development and some possible indicators to assess its effectiveness are proposed.
Izvestiya MGTU MAMI. 2013;7(4-1):286-292
286-292
Planning of regional policy of the Russian Federation with regard to the concept of sustainable development
摘要
Except for several regions financial and economic crisis in Russia is observed. The article describes the objectives, risks of regional development, as well as the principle of sustainable development planning regions.
Izvestiya MGTU MAMI. 2013;7(4-1):292-295
292-295
The main thing in the question of human capital asset
摘要
The article considers the origin of the term "human capital asset", the formation of the human capital asset theory, the conclusion is that the man is the main factor of labour activity is formulated.
Izvestiya MGTU MAMI. 2013;7(4-1):295-299
295-299
The new vector of state-private partnership in development of the young specialists’ housing motivation
摘要
The article is devoted to the review of practical mechanisms construction in the system of state-private partnership of new social and structural relations based on synergy of interests in development of housing cooperation and housing infrastructure from the point of view of employees and employers and also from the point of view of municipal, regional and federal authorities.
Izvestiya MGTU MAMI. 2013;7(4-1):300-306
300-306
Integrated assessment of corporate security of a motor transport enterprise
摘要
The article reveals the essence of company’s security. There is developed a comprehensive methodology for assessing the economic security of a motor transport enterprise taking into account the major functional components of safety and recommendations on increasing the level of economic safety of the motor company and calculations are also made.
Izvestiya MGTU MAMI. 2013;7(4-1):306-312
306-312
Survey of modern tendencies of development of technologies in the systems of interdepartmental e-workflow
摘要
The article considers the trends in the development of the technology of electronic document management. The role of systems of electronic document exchange in e-government technological development is mentioned. The conclusions about the characteristics, which are necessary for the development of a modern system of document circulation are made.
Izvestiya MGTU MAMI. 2013;7(4-1):312-315
312-315
Approaches to the organization of information exchange of the federal bodies of executive power of the Russian Federation, carrying out the functions and powers of the founder of the subordinated organizations
摘要
The article describes the main approaches to the organization of information exchange of the federal bodies of executive power. Proposals on streamlining and improving the efficiency of information exchange on the example of the Ministry of education and science of the Russian Federation were made.
Izvestiya MGTU MAMI. 2013;7(4-1):315-319
315-319
The information-analytical system for organizing competitions expertise of federal, regional and higher levels
摘要
The paper considers approaches to the creation of information-analytical system for organizing competitions expertise. The analysis of the subject area was made. The option of choosing the platform for development is offered.
Izvestiya MGTU MAMI. 2013;7(4-1):319-324
319-324
The issues of organization of problem-oriented competitions of scientific and innovative orientation as one of the mechanisms of formation of youth personnel reserve
摘要
In this article we propose to determine the institution of “youth talent pool”, the organization of systems of selection of young personnel as one of the procedures for the formation of young personnel reserve for a particular area/sector. There were also considered the existing practice of competitive events for young people.
Izvestiya MGTU MAMI. 2013;7(4-1):324-332
324-332
The interaction of the propensity to consume and autonomous factors in the analysis and forecasting of dynamics of GDP
摘要
The article is devoted to analysis of factors of the dynamics of national income, savings and investment and their interaction at the level of the national economy. On the basis of Hicks’ model authors suggest the expanded model of GDP concerning autonomous investments and consumption, including possible corrections. There were calculated the suggested indicators on the basis of Russian macroeconomic data for 2007-2012.
Izvestiya MGTU MAMI. 2013;7(4-1):332-335
332-335
The formation of educational territorial spaces within a cluster scenario of economic development
摘要
Nowadays Russia has quite definite aims, which include the creation of a new model of spatial economic development. Inconsistency between the professional training system with higher education and the needs of industry and regional labor markets do not lead to a demand of some graduates. The article deals with the interaction of the participants of educational territorial spaces within regional clusters. There are offered some basic ways of adapting universities to modern requirements of industrial enterprises.
Izvestiya MGTU MAMI. 2013;7(4-1):335-339
335-339
Features of the process of formation of the professional qualification requirements of small and medium business
摘要
The peculiarities of formation and evolution of the core competence of small and medium-sized businesses are considered in the article. "Strategic groups" of training programs for small and medium-sized businesses are defined in accordance with the professional qualification requirements, the use of which provides internationalization training system for small and medium businesses, due to the innovative development of the national economy.
Izvestiya MGTU MAMI. 2013;7(4-1):339-343
339-343
State support of small innovative business
摘要
The article reveals the contents of modern aspects of the state support of small businesses. The forms of state support of innovative business in foreign countries are studied. The mechanism of state support for innovative activity at the regional level is considered.
Izvestiya MGTU MAMI. 2013;7(4-1):343-350
343-350
Assessing sustainable development in the conditions of transnationalization
摘要
The article considers the problem of using the economic power of transnational business structures for implementing the concept of sustainable development. The review of assessment practices of sustainable development that are relevant for use in Russia was made.
Izvestiya MGTU MAMI. 2013;7(4-1):350-355
350-355
Use of fair value for valuation of assets and liabilities of business entities
摘要
The article discusses the application of fair value management in financial statements for the valuation of assets and liabilities. The area of the use of fair value in IFRS is disclosed. The advantages and disadvantages of fair value management are shown.
Izvestiya MGTU MAMI. 2013;7(4-1):355-359
355-359
Main factors determining the financial circumstances of entrepreneurship at the turn of the XX-XXI centuries
摘要
The paper examines the main factors that determined the financial circumstances of the entrepreneurship at micro and macro level in terms of unpredictability of the competitive market and corruption.
Izvestiya MGTU MAMI. 2013;7(4-1):359-365
359-365