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Technique development of the analysis of activity of budgetary establishments as the tool of the increase of the management efficiency of the public finances

Taraskina A.V. candidate of economic sciences, the docent of the department of bookkeeping calculation, accounting and audit, Astrakhan state technical university ( taraskinaav@mail.ru )

Chirikova I.V. the senior teacher of the department of bookkeeping calculation, accounting and audit, Astrakhan state technical university ( ichirikova@mail.ru )

Journal: Economic Analysis: Theory and Practice, #28, 2010

The appearance of new economic conditions and the need of increasing the effectiveness of the activity of budgetary establishments require changes in the system of discount-analytical work. In the article is refined the concept “analysis of the effectiveness of the activity of budgetary establishment”, the organizational stages of economic analysis are regulated, are introduced additional elements into the system of the activity analysis of budgetary establishments.


The modern problems of analysis justification activity of health institutions

Taraskina A.V. PhD in Economics, head of department "Economic Theory", Astrakhan State Technical University ( taraskinaav@mail.ru )

Zurnadjants J.A. Assistant of department "Public health, Economy and Health care Management", Astrakhan State Medical Academy ( julia.zur@yandex.ru )

Journal: Financial Analytics: Science and Experience, #19, 2012

World experience shows that application of the analysis provides economic security of health care, which contributes to sustainable and effective life of society. In the article the main approaches to studying of level of economic safety are systematized, methods of the analysis of efficiency of activity of establishment of health care are analyzed, the technique of a graphic assessment of financial safety of public institution of health care is offered.


The problem of determining the financial situation of the shipbuilding sector enterprises in market conditions

Taraskina A.V. Ph.d., Associate Professor, Deputy of the Astrakhan State Technical University ( taraskinaav@mail.ru )

Symonenko L.G. senior lecturer, Department of accountin and audit the Astrakhan State Technical University

Journal: Economic Analysis: Theory and Practice, #20, 2009

The traditional methods of analyzing do not take into account the specifics of shipbuilding; this is a reason why it is necessary to add a conception of “financial situation” in the method of financial condition analysis at a shipbuilding enterprise that, at the author opinion, is wider then “financial stability” and is something of a combination of internal and external conditions and circumstances of the economic subject activity, creating a situation which determines a level of business reputation with taking into account of the conditions of market environment.


Audit in the sphere of procurement of goods, works and services for State and municipal use as a method for evaluating its effectiveness

Taraskina A.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( taraskinaav@mail.ru )

Dubskaya E.S. Astrakhan State Technical University, Astrakhan, Russian Federation ( statyskvofirm@mail.ru )

Journal: Finance and credit, #16, 2015

Subject In the spring of 2013, the Federal Law On Contract System in the Sphere of Purchasing Goods, Works, and Services to Support Government and Municipal Procurements was enacted. Therefore, since January 1, 2014, government procurement operations have changed cardinally. To the full extent, the said law will be enforced only by 2017. However, if an institution constantly works with government orders, it should be prepared for new rules already now.
     Objectives The modern conditions of innovation development of the Russian economy dictate the need for enhancing the efficiency of budget expenditures at the federal, regional, and municipal levels. Hence, the audit of purchases of goods, works, services for State and municipal use, which is carried out by the Accounts Chamber of the Russian Federation, Chamber of Control and Accounts of constituent entities and municipalities of the Russian Federation, is of particular importance. The objective of the study is to search for and offer the ways to improve the existing methods of audit of government procurement aiming at reducing budget losses.
     Methods We analyzed the methods of auditing the government procurements using theoretic and empirical techniques.
     Results We have offered a unique performance indicator of activity carried out by budget-funded entities in the sphere of procurement of goods, works, services for State and municipal use within the scope of the audit.
     Conclusions and Relevance The above indicator may be used in the course of improving the existing audit techniques under Federal Law of April 05, 2013 № 44-FZ, to increase the efficiency and effectiveness of procurements.


Internal reporting in the system of public health facilities' performance analysis

Taraskina A.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( taraskinaav@mail.ru )

Zurnadzh'yants Yu.A. Astrakhan State Medical University, Astrakhan, Russian Federation ( julia.zur@yandex.ru )

Journal: International Accounting, #3, 2016

Importance Under economic uncertainty, it is crucial to provide high quality medical services and improve performance of public health facilities through enhancing the management of all processes and building the required resource potential. Managers of public health facilities need complete and accurate information to support managerial decision-making processes.
Objectives It is particularly important to analyze the efficiency of operations of public health institutions using the indicators of accounting and analytical registers broken down by major processes. This will enable managers and all interested users to compare results with peer institutions and forecast further development. The study aims to define the composition of the registers, their formats, and a set of indicators broken down by selected business processes of public health institutions.
Methods The study rests on the systems approach. We employed the dialectical method to consider the operations of public health facilities from the perspective of their key processes.
Results To increase the information capacity of the system, we offer forms of accounting records containing information about financing each process of medical facilities, expenditure of funds based on major processes of activity, the status of settlements with insurance companies.
Conclusions Generating information in accounting registers by major processes of activity of public health facilities will enable to control the efficiency of each area and reveal reserves for further development. This will bolster competitive advantages of medical and preventive treatment institutions within the health care system.


Assessing the economic security of territorial higher education systems managed at a regional level

Taraskina A.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( taraskinaav@mail.ru )

Obukhova N.S. Astrakhan State Technical University, Astrakhan, Russian Federation ( ns.obukhova@mail.ru )

Zolotova S.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( sv.z83@mail.ru )

Journal: National Interests: Priorities and Security, #12, 2017

Subject The article considers the issues of economic security of higher schools. A balanced system of economic stability and safety will enable higher education institutions to effectively respond to various risks and threats, including financial ones.
Objectives The study aims to examine economic security of territorial educational systems of higher education, systematize external and internal factors, and develop measures to enhance the economic security of higher schools in the Astrakhan oblast.
Methods In the research, we applied methods of logical, economic and statistical analysis. The concept of economic security of territorial educational systems of higher education is viewed in terms of the systems approach.
Results To use opportunities of territorial educational systems of higher education as much as possible, it is necessary to make a regular assessment of their economic security. The adequacy and integrity of the assessment depend on a correct choice of indicators. We suggest creating a center under the regional administration to monitor and analyze the economic security of the region. One of main objectives of the center should be expert and analytical support to management decisions in the education sector at the respective level of public administration.
Conclusions When outlining a new strategy to manage economic security of territorial educational systems of higher education at the regional level, the main focus should be on development of tools to assess the economic security of higher schools based on specifics of their operations.


Assessing the economic security of territorial higher education systems managed at regional level

Taraskina A.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( taraskinaav@mail.ru )

Obukhova N.S. Astrakhan State Technical University, Astrakhan, Russian Federation ( ns.obukhova@mail.ru )

Zolotova S.V. Astrakhan State Technical University, Astrakhan, Russian Federation ( sv.z83@mail.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Subject The article considers the issues of economic security of higher schools. A balanced system of economic stability and safety will enable higher education institutions to effectively respond to various risks and threats, including financial ones.
Objectives The study aims to examine economic security of territorial educational systems of higher education, systematize external and internal factors, and develop measures to enhance the economic security of higher schools in the Astrakhan oblast.
Methods In the research, we applied methods of logical, economic and statistical analysis. The concept of economic security of territorial educational systems of higher education is viewed from the perspective of systems approach.
Results To use the opportunities of territorial educational systems of higher education to the maximum possible extent, it is necessary to make a regular assessment of their economic security. The adequacy and integrity of the assessment depend on correct choice of indicators. We suggest creating a center under the regional administration to monitor and analyze the economic security of the region. One of main objectives of the center should be expert and analytical support to management decisions in the education sector at the respective level of public administration.
Conclusions When working out a qualitatively new strategy to manage economic security of territorial educational systems of higher education at the regional level, the main focus should be on development of tools to assess the economic security of higher schools based on specifics of their operations.


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