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Monitoring as method of the express analysis of a financial condition of the organizations

Averina Olga I. Doctor of Economics Sciences, Heand of Departament of Economic Analysis and Accounting, Ogarew Mordovia State University ( oiaverina@mail.ru )

Journal: Economic Analysis: Theory and Practice, #48, 2013

In the article carrying out the express analysis of a financial condition of the organization on the basis of the monitoring which is carried out by means of model offered by the author is offered.


Analysis of business efficiency: assessment criteria

Averina O.I. Doctor of Economics, Professor, Head of the Department of Economic Analysis and Accounting, the Mordovia State University named after N.P. Ogarev, Saransk ( oiaverina@mail.ru )

Journal: International Accounting, #41, 2013

In the article the theoretical approaches to the estimation of business effectiveness, advantages and disadvantages as accounting and cost approaches, explores ways to analyze business depending on the stage of its life cycle are considered.


Approaches to research of development of regional transport infrastructure

Matushkina N.A. PhD in Economic Sciences, Research Fellow,Institute of Economics,Ural branch of RAS ( ma_natalia@mail.ru )

Averina L.M. Leading Economist of Institute of Economics,Ural branch of RAS ( laverina@mail.ru )

Journal: Regional Economics: Theory and Practice, #22, 2012

In article various aspects of an assessment of efficiency of functioning and forecasting of development of transport complex of industrial developed region are considered. The comprehensive approach to research of transport infrastructure development in interrelation with elements of social and economic system of the region is offered.


Management accounting: stages of formation, present state and lines of development

Averina O.I. Doctor of Economics, Head of department “Economic Analysis and Accounting”, the Mordovia State University named after N.P. Ogarev ( ch.analiz@econom.mrsu.ru )

Bezrukov N.V. Graduate Student of of department “Economic Analysis and Accounting”, the Mordovia State University named after N.P. Ogarev ( n.bezrukov@gmail.com )

Journal: International Accounting, #39, 2012

In the article the main stages of formation and development of management accounting are allocated, the analysis of a current state of management accounting is carried out, comes to light proceeding from practice of the accounting of foreign countries how and in what directions management accounting develops now.


Prospects of transport and logistic infrastructure development in the conditions of regional industrial and construction cluster formation

Matushkina N.A. Institute of Economy of the Ural branch of the Russian Academy of Sciences, Yekaterinburg, Russian Federation ( ma_natalia@mail.ru )

Averina L.M. Institute of Economy of the Ural branch of the Russian Academy of Sciences, Yekaterinburg, Russian Federation ( laverina@mail.ru )

Journal: Regional Economics: Theory and Practice, #23, 2014

The article deals with the prospects of transport and logistic infrastructure development in a region in the conditions of the Northern industrial and construction cluster formation in the territory of Sverdlovsk region. The authors demonstrate that cluster approach gives an impetus to transport and logistic infrastructure development encouraging an increase of the regional construction complex competitiveness, expansion of construction production sales markets to the adjacent regions, including the new economic development territory.


Problems of registration-analytical maintenance of management of expenses at the enterprises for milk processing

Averina O.I. Doctor of Economics, Professor, Mordovian Ogarev State University ( (342) 29-08-02 )

Pronin O.R. the senior teacher of chair of the economic analysis and the account, The Mordovian state university ( ol7pro@inbox.ru )

Journal: International Accounting, #18, 2011

The competitive environment which has developed in the market of dairy production, demands from manufacturers for achievement of steady financial results, rigid control over costs. In article problems of registration-analytical maintenance of management by expenses at the enterprises for milk processing are investigated. Authors consider that it is necessary to use more actively following perspective directions of the administrative account: калькулирование the limited cost price by production kinds, calculation of the full cost price by means of the AVS-METHOD, forecasting of the target cost price.


Analysis of enterprise financial stability on the principles RSA and IFRS

Averina O.I. Doctor of Economics, Professor, Mordovian Ogarev State University ( (342) 29-08-02 )

Mamaeva I.S. Post Graduate student, Mordovian Ogarev State University ( gis03@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #34, 2009

Russia’s transition to market economics caused reforming of the audit system in the country in accordance with the market requirements and with the need to understand Russian enterprise financial reports by foreign investors and other users. Under existing conditions the problem of comparative financial state analysis of the enterprises on their corporations, activities, regions and countries is very actual. Providing information in accordance with IFRS on the property, sourses of finance and activity results makes the comparison of Russian and foreign companies more accurate. The investors being interested in reporting in IFRS format allows to conclude that financial stability will be one of the main factors for successful investment attraction by Russian companies on the International business market. That will allow to expand and modernize productivity and will attract further Russia integration into the global business society.


Modern mechanisms of development of hi-tech pharmaceutical industry in the region

Makarova I.V. Doctor of Economics, Associate Professor, Head of the Department of Complex Problems of Industry Development, the Institute of Economy of the Ural branch of the Russian Academy of Sciences ( k511@mail.ru )

Petrov A.P. PhD in Economics, Deputy of the State Duma, Member of the Committee on Health Protection ( apetrov@duma.gov.ru )

Averina L.M. Leading Economist, the Institute of Economy of the Ural branch of the Russian Academy of Sciences ( laverina@mail.ru )

Journal: Regional Economics: Theory and Practice, #29, 2013

The Russian pharmaceutical industry has experienced all destroy-positive processes of the 90-ies of the last century. The success of its recovery on the innovation basis is determined by the efficiency of use of such modern mechanisms of development, as the technology platforms and clusters. In the present work carried out an empirical assessment of the impact of the Federal technological platforms and clusters on the development of the pharmaceutical industry; the expediency of formation of the regional technological platform "New technologies in medicine" in the region such as the Middle Ural, submitted by domestic and foreign experience of formation and development of clusters in the pharmaceutical industry. The basic parameters of development to a large extent already formed the Urals pharmaceutical cluster are developed


Cost optimization at bakeries based on management accounting tools

Averina O.I. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( oiaverina@mail.ru )

Permitina L.V. Ogarev Mordovia State University, Saransk, Republic of Mordovia, Russian Federation ( permlyd@mail.ru )

Journal: International Accounting, #10, 2017

Importance Production cost reduction enables to achieve maximum effect at minimum cost. Therefore, development and improvement of cost accounting methods are important in production process accounting.
Objectives The purpose of the study is to review and develop the theory and practical recommendations on improvement of cost accounting and calculation of production costs that allow optimizing costs at planning and production stages, to offer a unique method of cost accounting based on the synthesis of target costing and Kaizen costing, to develop an algorithm for cost optimization.
Methods The methodology includes analysis, comparison, systematization and generalization of modern academic literature on the subject of the research.
Results The article describes modern methods of cost accounting and calculation of production cost. We offer our own technique based on the synthesis of target costing and Kaizen costing. The technique has practical importance and enables cost optimization on the basis of modern cost accounting methods.
Conclusions The most efficient methods to optimize costs and achieve target (optimal) cost are target costing and Kaizen costing.


A study into the patterns of future business specialization of the industrial region's economy

Smirnova O.P. Institute of Economics, Ural Branch of Russian Academy of Sciences, Yekaterinburg, Russian Federation ( olysmirnova95@gmail.com )

Averina L.M. Institute of Economics, Ural Branch of Russian Academy of Sciences, Yekaterinburg, Russian Federation ( laverina@mail.ru )

Journal: Regional Economics: Theory and Practice, #6, 2019

Subject This article discusses the transformation of the spatial organization of the Russian economy and the need to apply new theoretical and methodological approaches to the study of spatial organization of the economy of the country and regions.
Objectives The article aims to consider some conceptual provisions concerning the problems and Strategy of Spatial Development of the Russian Federation for the period till 2025, in the light of perspective economic specialization of the Russian subjects. As well, it aims to define the concept of perspective economic specialization in relation to the economic complex of a backward industrial region.
Methods For the study, we used the methods of abstraction, comparison, and the logical and systems approaches. As well, we analyzed the foreign countries' best practices.
Results The article assesses the development potential of regional network structures and determines their role in enhancing the competitiveness of economic sectors and industries and ensuring the economic security of the region.
Conclusions Regarding the Sverdlovsk Oblast, its industrial future economic specialization is conditioned by the spatial factors of its area placement. The Oblast's geography and natural-resource factors affect the competitiveness of enterprises and prospects of economic specialization of its industrial complex.


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