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Methodical approaches to determining the prices of mergers and acquisitions

Romanenko .. PhD in Economics, associate professor of department "Finance", Saratov State Social-Economic University ( olga_romanenko_@mail.ru )

Journal: Economic Analysis: Theory and Practice, #20, 2012

The main methodical approaches to determination of cost of merges and the absorption, based on eight main stages considering in most cases factors of formation of the final price of the integration transaction are considered. Detailed content and algorithm analysis of each phase of the integrity of a good end result are expounded in the article.


Financial attraction and motives of integration of managing subjects

Rmanenko O.A. PhD in Economics, associate professor of department Finance, Saratov State Social and Economic University ( olga_romanenko_@mail.ru )

Journal: Finance and credit, #7, 2012

In the article the complex of theoretical questions of attraction of processes of integration of managing subjects from the point of view of the finance is presented. For disclosing of essence of financial attraction the motives of integration are investigated and, it is proved that all of them have financial character in the obvious or implicit form.


Development of the theory of integration and its value for management of the finance of managing subjects

Rmanenko O.A. candidate of economic science, docent, docent of the finance department, of the Saratov state socio-economic university ( olga_romanenko_@mail.ru )

Journal: Finance and credit, #46, 2010

In the article the complex of the theoretical questions, processes of integration concerning development and definition of their value for management of the finance of managing subjects is presented. On the basis of the critical analysis of alternative theoretical schools the economic maintenance of concept "integration" is opened in a complex, its basic forms and types are defined and the necessity of consideration of integration from the point of view of the finance theory is proved.


Tax stimulation of activity of the small innovative enterprises in Russia

Fisher O.V. candidate of economic sciences, associate professor of chair the theory of the finance, the credit and the taxation, Volgograd state university ( olgafisher@yandex.ru )

Romanenko N.M. candidate of pedagogical sciences, professor, managing chair the Theory of the finance, the credit and the taxation, Volgograd state university ( fc@volsu.ru )

Journal: National interests: priorities and security, #32, 2011

In article considers the problems of tax stimulation of innovative activity in Russia, is proved the need for increased government support of small innovative enterprises in institutions of higher education and scientific research institutes, which will require creating a system of tax benefits and reducing the cumulative and effective tax burden in this sector of the economy.


Structural changes of a small-scale business and increase of its competitiveness

Romanenko .V. candidate of economical science, docent, department General economics and law, deputy dean of the faculty Economics and Management, Siberian Automobile and Highway Academy (SibADI)

Journal: Regional Economics: Theory and Pactice, #19, 2009

The contemporary problems of development of small business are considered. It is shown that small business enterprise as most flexible and mass form of business played a specific role in innovation conditions of economics. A mention should be made that small business determines social and economic level of development of the country. The conclusion is drawn that creation of dynamic and structural characteristics of development of small business is necessary condition for overcoming the difficulties (crisis situation) in our country and transition of economics in Russia to the path of competition development.


Improving the organization of accounting process at public catering enterprises

Romanenko A.V. Stavropol State Agrarian University, Stavropol, Russian Federation ( si-stav@yandex.ru )

Journal: International accounting, #22, 2017

Importance To generate effective management decisions, achieve high level of competitiveness and prevent stagnation in catering enterprises' operation, it is critical to identify areas for optimization and improvement of accounting process.
Objectives The purpose of the study is to develop a conception of accounting process improvement at public catering enterprises, establish a relation between the functions of the food service industry and methodological aspects of accounting process organization, and differentiate the specifics of accounting process at public catering enterprises depending on the size of economic entity.
Methods The study employs theoretical methods of obtaining knowledge, a review of economic literature, and statistical data analysis.
Results I offer a concept to improve the accounting process at food service industry enterprises, underpin the influence of the industrys functions on organization of accounting process, and present my own classification of salient features of accounting process that are inherent in public catering enterprises depending on their size.
Conclusions The developed concept serves as a basis for further research in the area of optimization and modernization of accounting process methodology. The defined relations between functions, economic and industry-specific features and special aspects of accounting process organization at public catering enterprises enable to elaborate the elements of accounting process in the industry.


Methodological principles of management accounting in food service companies

Romanenko A.V. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation ( si-stav@yandex.ru )

Journal: International accounting, #21, 2016

Importance The article discusses some aspects of accounting for sectoral, organizational and economic specifics of corporate operations.
Objectives The research identifies significant characteristics of management accounting and formulates how the management accounting process can be interpreted in respect of food service companies. I determine key goals of the management accounting process setting in food service companies, considering sectoral, organizational and economic specifics of operations. I also devise the methodology to qualify cost centers per business process and indicate managerial reports adapted to food service companies.
Methods The research involves an analysis and generalization of scientific literature on respective subjects.
Results I generalized significant characteristics of management accounting and determined purposes of setting the management accounting process in food service companies. The article provides detailed list of circulation expenses, methodology for qualifying cost centers per business process.
Conclusions and Relevance The presented list of circulation costs will help managers of food service companies make opportune responses to fluctuation of costs. The cost center qualification methodology will facilitate the process of delegating management authorities for corporate leaders. The list of managerial reports was systematized per cost centers, indicating the submission dates and streamlining detailed information on corporate performance, and constructive decision-making


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