One of perspective directions of business development is creation of large companies (holdings, concerns, corporations, etc.) that unite legally separate economic entities linked by organizational, economic and civil-law subordination. Increasing the efficiency of such companies and, on this basis, the growth of the national economy and its competitiveness in the world market is influenced by tax system of a group of interconnected companies. International experience has shown that these tax systems in different countries were created under the influence of a combination of various factors, most of which were due to both, historical development and mutual influence. The article presents the development of methodological approach to the improvement of Russian tax system for consolidated groups of taxpayers, which requires the integration of a number of scientific ideas and hypotheses of various schools and international experience in formation and development of the institution of consolidated tax reporting. This approach is based on the fact that consolidated group of taxpayers should be considered as an economic entity, which is a separate object of financial accounting and tax system. In present work with the help of such general scientific methods as system approach, comparison, method of data systematization and generalization, the conditions for creating consolidated group of taxpayers were studied; mechanism of consolidation and system of consolidated profitability reporting for the group of companies, their main content; the procedure for granting the right to set off losses, including losses incurred for the period preceding the year of consolidation of one company member of the group, against the profits of other members of the group.
Modern economic environment requires constant optimization of economic entities, looking for new directions, ways and mechanisms of the business program implementation. Practice shows that the effectiveness of the production resources use depends not only on potentially existing profitability of an organization’s type of business, but primarily on the ability to swiftly handle economic facilities and to rapidly master new options for free assets operation. At the present stage of business development, control appears to be an integral part of improving asset management process inclusive of accounts receivable. The objective of the article is to substantiate theoretical provisions and develop practical recommendations for improving methods of customer rating assessment. The article proposes a credit rating formation pattern, which makes it possible to eliminate the problem of unmotivated issuing credits to contractual partners of long-term cooperation with the assumption that they have past-due accounts receivable. And an additional point is that this pattern offers an effective instrument for such accounts receivable preventive control.
The article is devoted to the study of unsolved problems of the human capital theory, as follows the determination of the mechanism of human capital formation, methods of economic analysis of its effectiveness and accounting costs for its formation. The authors rely on the approach to the definition of “human capital” generally accepted in the economic theory, in terms of which it is a complex of knowledge and the most important resource for sustainable development of the economy, as well as on the structural and systematic approaches, according to which the components of human contribute to the sustainable development of the economy capital acting in concert with each other. In this setting, the main unit of human capital is the member of the creative class. The authors consider a cost approach as the methodological basis for accounting and evaluating human capital in practice. As the main research methods, the authors use the model-building technique for the formation and accumulation of human capital, special methods of economic analysis and statistics. The theoretical and practical significance of the study lies in identifying the management mechanism of human capital formation and validation of the integrated assessment methods and the methods of accounting the effectiveness of the costs of developing human capital in the enterprise management system, which were tested when measuring the effectiveness of the particular enterprise’s investments in human capital.
The experience of the last decade in the formation of the existing structure of the national economy of Russia shows that in changing conditions, the relevance of reassessing the role of the fuel and energy complex (hereinafter – the FEC) in the foreign economic relations is growing in Russia. In addition, the FEC is of great importance for the Russian Federation not only from the point of view of foreign economic activity, but also from the point of view of the country's internal energy needs and the energy security of Russia as a whole, which necessitates a qualitative transformation, intensive development and diversification of this sphere. A key factor in the financial support of Russian energy companies is international leasing. The article presents the results of the study of legal, customs and tax aspects of regulating an international financial lease agreement (leasing), the current trends in leasing development.
The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organizing, planning, conducting, and issuing the results of the personnel audit, provides specific material, which helps to develop an idea on the personnel audit fulfillment at the level of an individual economic entity. The research offers methodological toolkit of personnel audit, which makes it possible to assess the state of the personnel management system, the interests and values of an employee, his attitude to the existing problems and their comprehension.
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