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Optimization of organizational structure of tax authorities

Isaev A.K. Don State Technical University, Rostov-on-Don, Russian Federation ( alis_11111@mail.ru )

Pogosian R.R. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( RuzannaRP@mail.ru )

Karpova O.K. Rostov State University of Economics, Rostov-on-Don, Russian Federation ( Olia2307@mail.ru )

Journal: Finance and Credit, #10, 2014

The article considers increasing of overall performance of tax authorities of the region by modernization of organizational structure. The authors carried out the analysis of existing organizational structure with identification of the main inefficient communications and problem sites on the basis of the graphic-analytical method.


Actualization of vocational training of the academic staff of use of information and communication technologies

Karpova O.L. Doctor of Pedagogical Sciences, Professor, Head of Public Relations and Humanitarian Disciplines, the Ural Social and Economic Institute (branch) of the Academy of Labor and the Social Relations ( olga.ursei@mail.ru )

Belyaeva E.B. graduate student of chair of pedagogics, Ural state university of physical culture ( soleil-84@mail.ru )

Journal: Regional Economics: Theory and Practice, #2, 2014

The article presents the author's technique of vocational training of the teacher of use of information and communication technologies. It is shown that realization of this technique promotes updating of vocational training of the teacher and forms readiness for use of information and communication technologies in educational process of higher education institution.


Program-oriented method of planning and financing as a tool for improving the efficiency of public expenditure

Karpova D.P. PhD in Economics, associate professor of department «Finances and Credit», Peoples` Friendship University of Russia ( dpkarpova@yandex.ru )

Karandasov S.I. Post-graduate of department «Finance and Credit», Peoples` Friendship University of Russia ( karandasoff@gmail.com )

Journal: Finance and Credit, #5, 2012

Russian experience in the program-oriented method of planning and financing of budget expenditures that was got under the realization of performance budgeting concept are considered in the article. It is proved the necessity of implementing in budget process the complex system of effectiveness and efficiency estimation of the goal-oriented programs; it will provide costs optimization and will create some stimulus for effective usage of budget funds.


Methodological approaches to tax authorities' headcount optimization

Isaev A.K. Don State Technical University, Rostov-on-Don, Russian Federation ( alis_11111@mail.ru )

Pogosian R.R. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation ( RuzannaRP@mail.ru )

Karpova O.K. Rostov State Economic University (RINH), Rostov-on-Don, Russian Federation ( Olia2307@mail.ru )

Journal: Economic Analysis: Theory and Practice, #26, 2014

The article presents the research results of substantiation of methodological approaches to optimization of the number of tax authorities' personnel. On the basis of a correlation and regression analysis the authors establish the lower bound of the optimum size of salary workers of inter-district tax inspection offices. As a result of the research, the authors offer models of forecasting of a personnel number depending on the main criteria of efficiency of tax authorities.


Analytical options of consolidated financial statements to characterize financial stability

Drutskaya M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( drumv@hotmail.com )

Karpova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( natka2510@mail.ru )

Journal: International Accounting, #12, 2018

Subject This article discusses and covers the issues related to the analysis of financial stability of the consolidated group of enterprises.
Objectives The article aims to study the existing methodological approaches to the analysis of financial stability, note the peculiarities of consolidated reporting, influencing the results of such an analysis, and consider the possibilities and options of applying the existing methods to analyze the financial stability of the consolidated group of enterprises.
Methods For the study, we used general scientific methods of analysis.
Results The article shows that for many considered indicators of financial stability of the enterprise there are no uniform regulatory criteria, and for the consolidated groups of enterprises, there are no defined criteria at all.
Conclusions The article concludes that analytical possibilities and options of consolidated reporting contribute to the development of strategies and justification of plans for which management decisions are made and the reserves for improving the group's financial status are identified.


Analysis of the efficiency of the use of funds to purchase food products to State and municipal needs in the Kostroma region

Orlov E.V. Kostroma State Technological University, Kostroma, Russian Federation ( ev_orlov@rambler.ru )

Gorbunova D.A. Kostroma State Technological University, Kostroma, Russian Federation ( DariaGorbunova777@yandex.ru )

Karpova A.V. Kostroma State Technological University, Kostroma, Russian Federation ( AnastasiiaKarpova@yandex.ru )

Journal: Regional Economics: Theory and Practice, #20, 2015

Importance The article studies the performance of public and municipal institutions in food by using the contract system. The Kostroma region is a case study.
     Objectives The purpose of the paper is to analyze the use of funds to purchase food for the public use of the Kostroma region in order to identify possible changes aimed at saving the budget.
     Methods The data of electronic auctions, information and analytical agencies, as well as the statistical information on procurement of food commodities in the Kostroma region served as an information basis for the study.
     Results We identified certain problems, the solution of which will help to optimize the procurement and redirect the saved resources in other areas requiring attention. We substantiate the necessity of improvement of the contract system in order to improve the use of budgetary funds. We performed an in-depth analysis of the results to place orders.
     Conclusions and Relevance We conclude that the fund spending under the contract system is by no means effective. To monitor the use of the budget funds, we propose certain guidelines for saving and optimization of the contract system. The results of the study will be useful to improve the contract system and conduct a similar analysis for other constituent entities of the Russian Federation or the country, as a whole.


Analysis of the effectiveness of the use of funds aimed at the purchase of food products to State and municipal needs in the Kostroma oblast

Orlov E.V. Kostroma State Technological University, Kostroma, Russian Federation ( ev_orlov@rambler.ru )

Gorbunova D.A. Kostroma State Technological University, Kostroma, Russian Federation ( DariaGorbunova777@yandex.ru )

Karpova A.V. Kostroma State Technological University, Kostroma, Russian Federation ( AnastasiiaKarpova@yandex.ru )

Journal: International Accounting, #7, 2016

Importance The article studies the performance of public and municipal institutions in food by using the contract system. The Kostroma oblast is a case study.
Objectives The purpose of the paper is to analyze the use of funds to purchase food for the public use of the Kostroma oblast in order to identify possible changes aimed at saving the budget.
Methods The data of electronic auctions, information and analytical agencies, as well as the statistical information on procurement of food commodities in the Kostroma oblast served as an information basis for the study.
Results We identified certain problems, the solution of which will help to optimize the procurement and redirect the saved resources in other areas requiring attention. We substantiate the necessity of improvement of the contract system in order to improve the use of budgetary funds. We performed an in-depth analysis of the results to place orders.
Conclusions and Relevance We conclude that the fund spending under the contract system is by no means effective. To monitor the use of the budget funds, we propose certain guidelines for saving and optimization of the contract system. The results of the study will be useful to improve the contract system and conduct a similar analysis for other constituent entities of the Russian Federation or the country, as a whole.


Analytical options of consolidated financial statements to characterize financial stability

Drutskaya M.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( drumv@hotmail.com )

Karpova N.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( natka2510@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2015

Subject At the present stage of the Russian economy development, one of major tasks of an analyst is to consider financial stability, which reflects the ability of a company to operate steadily and to develop dynamically, thus keeping the optimal balance of assets and liabilities under changing external and internal environment. Additionally, one of perspective areas of business development is creation of consolidated groups of companies, which are interconnected economically, but at the same time they are independent legal entities. Therefore, the analysis of financial stability of a consolidated group is gain relevance.
     Objectives To study analytical options of consolidated financial statements to characterize financial stability we set the following tasks: examine the existing methodological approaches to this type of analysis; identify the specific features of consolidated financial statements that have an impact on the financial stability analysis result; consider the options of applying existing techniques to the analysis of financial stability of a consolidated group; demonstrate who may benefit from applying a certain method of financial stability analysis conducted on the basis of consolidated financial statements.
     Methods We used general scientific methods to investigate various methods of financial stability analysis and described the possibility of their application to the analysis of a consolidated group.
     Results The results of the study have demonstrated that there are no uniform standard criteria for many considered indicators of financial stability of an enterprise, and for consolidated groups they are not available at all. Choosing a method of analysis will depend on many factors, for example, group structure, economic sector affiliation and location of enterprises of the group, structure of source of funds, current assets turnover, etc.
     Conclusions We conclude that analytical options of consolidated reporting facilitate developing strategies and justifying plans, which help make management decisions and reveal reserves to improve financial standing of a group.


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