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Prospects of investing to raw materials of an economic entity

Baturina N.A. Cand. Sc. (Economics), assistant professor, Voronezh branch of the Moscow Institute for the Humanities and Economics ( )

Journal: Economic Analysis: Theory and Practice, #11, 2009

The article dwells on the peculiarities of the evaluation of current assets turnover; the author pinpoints the existing problems (object and time comparability, time factor taking into account) and suggests solutions thereof.

Analytical substantiations of the mechanism of application of discounts at calculations with debtors

Baturina N.A. candidate of Economics, the senior lecturer of chair of count, the analysis and audit, Voronezh branch of the Moscow gumanitarno-economic institute ( )

Journal: Economic Analysis: Theory and Practice, #9, 2010

In the article the theoretical-methodological aspects of the application of policy of reductions and possibility of its use in the activity of economic subject are opened. Are proposed the methods of solution of the problems examined. Recommendations bear applied nature and can be used in the practical activity of economic subjects.

Prognosis of changes in net operating income from immovable property leasing depending on the supposed change of its cost

Baturina O.Yu. general director of OOO RAO “Consulting and expertiza sobstvennosti”

Basangov Yu.M. specialist on financial markets of OOO UK “Integral” ( )

Perevozchikov A.G. doctor of physical and mathematical sciences, professor, academician of Russian Academy of Natural Sciences, production director of OOO “RAO KES”, Tver’ ( )

Journal: Financial Analytics: Science and Experience, #5, 2009

The task of prognosis of changes of net operating income from immovable property leasing depending on the supposed change of its cost is considered for the prognostic period in the method of discounting of income in the framework of income approach for determination of market cost of immovable property.

The role of taxes in the formation of the consolidated budgets in the subjects of the Ural Federal District

Medvedeva T.N. Kurgan State Agricultural Academy named after T.S. Maltsev, Kurgan Oblast, Ketovsky District, Lesnikovo Village, Russian Federation ( )

Sharapova V.M. Ural State Agrarian University, Yekaterinburg, Russian Federation ( )

Baturina I.N. Institute of Economics and Law of Kurgan State University, Kurgan, Russian Federation ( )

Farvazova E.A. Kurgan Technical School of Building Technologies and Municipal Economy, Kurgan, Russian Federation ( )

Journal: Finance and Credit, #7, 2019

Subject Regional budgets play a significant role in economic development of territories and in solving social problems. However, their expenditure financing is often covered by other budget revenues. Indicators of consolidated budgets of Russia are used for government planning and forecasting. Tax revenues make up the majority of revenues of regional budgets.
Objectives The purpose of the study is to assess consolidated budget utilization from the perspective of tax component and to compare the results obtained by region.
Methods The methodology rests on the principles of systems approach to the study of fiscal performance and tax efficiency. We also employ a set of research methods and their techniques, like statistical analysis, balancing and graphical methods.
Results We measured the performance of consolidated budget implementation from the tax component perspective using the case of the Ural Federal District and its constituent entities. We determined the performance on the basis of relative indicators. The paper identifies subjects with the largest and the lowest per capita income, including tax proceeds, the share of tax revenues in the total budget revenues and the share of each region in the total tax revenues of the District. The efficiency of taxation was determined in terms of tax collection. The paper ranks the subjects of the Ural Federal District based on performance of consolidated budget implementation.
Conclusions The offered ranking method is simple and informative. It may serve as a basis for making relevant management decisions by tax authorities of the constituent entities of the Russian Federation.

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