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Logic model of strategic management account

Satsuk T.P. Doctor of Economic Sciences, Professor of department "Accounting", the Krasnoyarsk State Trade and Economic Institute ( stp13@mail.ru )

Zhuravleva O.A. Senior Lecturer of department "Accounting", the Krasnoyarsk State Trade and Economic Institute ( ole4ka868686@mail.ru )

Journal: International Accounting, #27, 2012

In the article the logic model of strategic management accounting is presented in system of strategic management. The interrelation of elements of strategic management accounting is considered. The special attention is given to formation in strategic management accounting of information on the external factors influencing economic activity of the organization


Methodological approaches to the assessment of provision of Russian regions with microfinance services

Lapina E.N. Stavropol State Agrarian University, Stavropol, Russian Federation ( viklapin2013@yandex.ru )

Satsuk T.P. Emperor Alexander I St. Petersburg State Transport University, St. Petersburg, Russian Federation ( stp13@mail.ru )

Journal: Finance and Credit, #6, 2018

Importance The article deals with microfinance as a factor of economic growth and with assessment to provision of microfinance services in Russian regions.
Objectives The goal of the research is development of guidelines for improving the mechanism of assessing the provision of microfinance services in Russian regions.
Methods The paper includes fundamental and applied scientific research in the field of microfinance, thematic publications in the periodical press, the bibliographic method, system approach, analysis and generalization.
Results The methodology we have adapted allows us to form a general opinion on the saturation of Russian regions with microfinance services. It helps us to rank them and and use in practice as an effective instrument for managing the microfinance market. It shall increase the availability of financial resources in the country.
Conclusions Microfinance is an important segment of the Russian financial market at the regional level and is in demand precisely where standard banking services are not available to the public and start-up entrepreneurs.


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