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Development of a valuation methodology to determine the cost of accounting and analytical functions to support the management of organizations
Korneeva T.A. Samara State Economic University, Samara, Russian Federation ( firstname.lastname@example.org )
Kuz’mina O.N. Samara State Economic University, Samara, Russian Federation ( email@example.com )
Journal: Economic Analysis: Theory and Practice, #28, 2014
The authors highlight the factors that influence the formation of cost characteristics of a system of accounting and analytical support to the management of organizations. The authors propose a methodical approach to determination of costs of functions of the analyzed system.
Kuz'minA.Yu. Financial University under Government of Russian Federation, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and credit, #34, 2014
The article considers a dynamic two-stage model of export as part of the author's developed concept of modeling. The physical volume of export determines the basic nonlinear multiple-factor functional dependence of export and depends on the terms of trade taking into account the configurable parameter, which represents the value of response to changes in the terms of trade. The author offers procedures for assessing and using the trade terms indicator based on exporting manufacturers' decisions. During some periods of the study the modeling results demonstrate zero effect of comparative international competitive advantages on the physical volumes of Russian export operations.
Kuz'mina L.V. Saint-Petersburg State University of Civil Aviation, St. Petersburg, Russian Federation ( email@example.com )
Journal: Finance and credit, #3, 2018
Subject The article investigates trends in the aviation industry of the Russian Federation.
Improving the methodology for distribution of regional tax revenues from consolidated taxpayers group based on added value
Bannova K.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( firstname.lastname@example.org )
Dolgikh I.N. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( email@example.com )
Kuz'mina N.A. National Research Tomsk Polytechnic University, Tomsk, Russian Federation ( firstname.lastname@example.org )
Journal: Finance and credit, #3, 2016
Subject Creation of consolidated taxation institutions caused problems related to fiscal sharing between regional budgets. Imperfect legislation suspended the registration of agreements on consolidated taxpayers groups in 2015.
Specifics of fixed assets write-off of the federal state unitary enterprise the Federal Penitentiary Service of Russia and recording results in accounting books
Kuz'mina I.A. Academy of Federal Penitentiary Service of Russia, Ryazan, Russian Federation ( email@example.com )
Journal: International accounting, #43, 2014
Importance Due to specifics and complexity of applying the legislation on federal property writing-off, the issues of fixed assets write-off and their recording in accounting books of federal state unitary enterprises of the Federal Penitentiary Service of Russia have recently become more relevant. The existing accounting methodology for operations related to transfer of fixed assets from the balance sheet of one federal state unitary enterprise to the balance sheet of another federal state unitary enterprise based on the decision of the property owner does not allow to exercise control over the process of property transfer on the part of the General Analytical Subdivision of the Accounting Department of the Federal Penitentiary Service of Russia. Therefore, there is a need to develop a special technique of generating accounting entries in accounting books of the federal state unitary enterprises of the Federal Penitentiary Service of Russia.
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