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Vectors of budgetary decentralization and interbudgetary regulation efficiency

Shash N.N. National Research University Higher School of Economics, Moscow, Russian Federation ( nat_vshu@mail.ru )

Borodin A.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( aib-2004@yandex.ru )

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Journal: Finance and Credit, #35, 2014

The article notes that using special-purpose programs and introducing a result-oriented budgeting into budgetary practice require reconsidering the issues related to budget decentralization of the budgetary system both horizontally and vertically. However, for the time being, the federal center and the majority of the RF subjects have little interest in applying new technologies of the budgetary process organization. This situation makes it impossible to take full advantage of program-based budgeting.


Problems of transition to program budget: challenges of budgetary policy in Russia

Shash N.N. National Research University "Higher School of Economics", Moscow, Russian Federation ( nat_vshu@mail.ru )

Borodin A.I. Financial University under Government of Russian Federation, Moscow, Russian Federation ( aib-2004@yandex.ru )

Tatuev A.A. Moscow State University of Food Productions, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Journal: Finance and Credit, #14, 2014

The article points out that development of state programs unite all instruments for achievement of the purposes of a state policy. Target indicators and the planned results are not for all realized programs. At the same time the problem of their efficiency gains special relevance in the conditions of budgetary appropriations restriction. The authors consider the history of introduction of program budgeting in the Russian Federation. The paper allocates structural units and elements of efficiency for state programs and formulates the efficiency condition - existence of direct interrelation between actions and assessment indicators.


Modern financial control: Challenges, contradictions, and digital development tools

Tatuev A.A. Kabardino-Balkarian State University named after H.M. Berbekov, Nalchik, Kabardino-Balkar Republic, Russian Federation ( arsen.tatuev@mail.ru )

Ovcharova N.I. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation ( ovcharova@box.ru )

Galyuta O.N. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation ( galuta@me.com )

Zalevskaya M.A. Surgut State University (SurGU), Surgut, Khanty-Mansi Autonomous Okrug, Russian Federation ( 3alevskaya@gmail.com )

Journal: Finance and Credit, #12, 2018

Subject This paper discusses the perspective development of modern financial control instruments due to the increasing digitization of the financial system. The paper also examines the challenges and contradictions facing financial control at the present time.
Objectives The paper aims to justify the need for advanced financial control through embedding in the ecosystems of financial markets and digital financial infrastructure with the preservation and development of its external character.
Methods For the study, we used methods of generalization and structural design.
Results The paper says that the main contradiction of the modern financial control is the increasing discrepancy of its organizational and managerial forms to the challenges of financialisation and digitization. The paper proposes to form adapted digital instruments.
Conclusions and Relevance Development of priorities of modern financial control is involves its new organization on the basis of principles of openness, permanence and universality of all participants of financial relations. The results obtained can be used to supplement the implemented main directions of financial technologies development with the system set of digital instruments of financial control.


The knowledge-driven economy: A need for new economic relations

Tatuev A.A. Kabardino-Balkarian State University named after H.M. Berbekov, Nalchik, Kabardino-Balkar Republic, Russian Federation ( arsen.tatuev@mail.ru )

Journal: Finance and Credit, #29, 2016

Importance The process of building the new economic relations in education acts as a catalyst of transformation of the society. In this context, forms of providing the national educational system with resources play an important reproduction role. Therefore, integrated resources of the population, corporations and the State are of particular scientific interest.
Objectives The aim of the study is to find a backbone object of new economic relations formation, which is characterized by the specifics of disposal of budgetary and extra-budgetary funds and their concentration for educational services development.
Methods The main methods of the analysis were statistical groups of data on the amount of public expenditures for education, correlation and regression analysis, analytical and constructive generalization.
Results Currently, the education is a sort of economic space, which is governed by quasi-market and financial mechanisms with direct involvement of various actors of the society in the provision and use of educational benefits. It is necessary to form a new system of economic relations in education, which would integrate resources of all participants of the process represented in reproductive structures.
Conclusions I offer to create a new structure of economic relations connected with educational services provision, and develop principles enabling to organize disposal of budgetary and extra-budgetary funds at various administrative levels and to direct them to payment for educational services, including own funds of individuals and financial resources of corporations. It will increase the income of the education system and create equal conditions of access of all segments of the population to qualitative higher education.


Areas of management accounting improvement using the functional module of the automated information system of an industrial enterprise

Vasil'eva I.N. Ugarov Starу Oskol Technological Institute, Branch of National University of Science and Technology (MISiS), Stary Oskol, Belgorod Regionregion, Russian Federation ( vasilyeva128@mail.ru )

Borodin A.I. National Research University Higher School of Economics, Moscow, Russian Federation ( aib-2004@yandex.ru )

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Journal: International Accounting, #12, 2015

Subject Arranging management accounting in industrial enterprises requires flexible approaches and detailed consideration of its components in close relation to each other. Building cost centers for overhead charges allocation enables to understand whether costs are evenly allocated among cost centers and departments, divisions and services affiliated with them, as well as take managerial decisions on cost control.
     Objectives The objective is to develop conceptual areas of improving management accounting and to devise new methodological approaches to the unit cost calculation using the functional module of the industrial enterprise's automated information data system.
     Methods
We suggest using the regulatory and analytical accounting method at industrial enterprises, and analyze its implementation algorithm within the functional module of a machine building enterprise's automated information data system for cost-per-unit calculation. The method enables to link standard data with resource requirements per unit. This helps control changes in the cost of a product unit.
     Results
The cost-per-unit calculation algorithm includes calculation of the standard cost under economic and mathematical models. We present a tested mechanism for source data input, and obtain versatile operational and analytical information for top executives.
     Conclusions and Relevance The developed methodological approaches enable, without limitation, to calculate and characterize the percentage of costs within the cost of an item; to understand the costing per type of activities and products at any time of operations; to compare deviation of the standard cost from the projected one, and, when the deviation is reasonable, to adjust the standards to projected values.


The phenomenon of modern corruption and factors for corruption in the public sector

Tatuev A.A. Moscow State University of Food Production, Moscow, Russian Federation ( arsen.tatuev@mail.ru )

Borodin A.I. National Research University Higher School of Economics, Moscow, Russian Federation ( aib-2004@yandex.ru )

Shash N.N. National Research University Higher School of Economics, Moscow, Russian Federation ( nat_vshu@mail.ru )

Journal: Financial Analytics: Science and Experience, #21, 2015

Importance Currently, corruption penetrates various sectors of national economies, thus becoming one of the main factors impeding economic development. Corruption affects economic growth, accumulation and effectiveness of aid granted for development, allocation of income and tackling the poverty, and therefore hampers opportunities to modernize the entire economy. This lets us consider corruption as a considerable threat that requires examining various relations and aspects, especially in the public sector, in order to trace corruption practices there.
     Objectives The research explores the reasons and consequences of corruption in developing countries. Analyzing social relations, we describe the main models of corruptive behavior.
     Methods Using the comparative and functional approaches, we determine the main areas where corruption emerges. The statistical method helps us evaluate the existing approaches to fighting corruption within the framework of neoclassical and institutional concepts.
     Results We find key indications of corrupt practices and their adverse consequences, including deterioration of infrastructure and public services, growth in economic uncertainty due to illegal transactions, destroying and degrading competitive market mechanisms, emergence of budgetary difficulties and challenges. We prove that corruption in Russia reflects inner controversies in the socio-economic order, and identify close relationships between corruption and shadow economy. We determine the principal areas of corrupt practices and analyze the structure of social ties.
     Conclusions and Relevance We conclude that corrupt practices continue to exist and even earn certain demand since such models become more common for economic agents in a number of countries, especially emerging economies. It is necessary to actively formulate anti-corruption models that the society should adopt, and employ the existing mechanisms for countering corrupt practices.


Economy of knowledge - a reference point for reform of higher education system

Tatuev A.A. Doctor of Economics, professor of the South Russian State University of Economy and Service ( tatuev232@mail.ru )

Lebedev A.V. Head teacher of the Management Department of Moscow University of Management and Service ( A.Lebedev@h-ecomash.ru )

Journal: Finance and Credit, #29, 2010

Fundamentals of economy of knowledge as reproduction process are considered in the article. Organizational-economic instruments for formation of new long-term costs with respect to problems of higher education system modernization are analyzed.


Transformation of priorities of the modernization of higher education in the transition to a society of knowledge

Tatuev А.А. Doctor of Economics, professor of department “Management and marketing”, Kabardino-Balkarian State University named after H.M. Berbekov ( tatuev232@mail.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2012

The need to build a knowledge society becomes a major factor in determining priorities for the modernization of higher education. The consolidated budgets and the budgets of the constituent entities of the Russian Federation to education have a small multiplicative effect of influence on the production of economic goods and services. In this conditions search of new forms of financing of expenses for education becomes the basic priority.


Organizational potential of social and economic development of region

Borovik A.S. аssistant of the department «Organization and Management» of Kavminvodsky Service Institute ( Alkogol26@rambler.ru )

Tatuev A.A. assistant of the Management and Marketing Department of Kabardino-Balkarsky State University by the name of H.M. Berbekov, Nalchik ( tatuev232@mail.ru )

Journal: Regional Economics: Theory and Practice, #14, 2010

The article is devoted to problems of organizational potential efficiency enhancement in a context of complication of regional development processes. It is justified that the potential becomes a major source of economic growth and population social welfare. The special attention was devoted to formation of the motivational mechanism of current potential application in the course of regional development modernization.


Modernization of expenses of regional budgets

Tatuev A.A. Doctor of Economics, professor of department “Management and Marketing”, Kabardino-Balkarsky State University named after H.M. Berbekov, Nalchik ( tatuev232@mail.ru )

Journal: Finance and Credit, #13, 2012

In the conditions of increase of threat of repetition of global financial crisis the functional role of effective expenses of regional budgets raises. At the same time, communication between values of indicators of a total regional product counting on soul of the population and values of indicators of expenses of budgets of subjects counting on soul of the population on regions of the Russian Federation on nation-wide questions, on national economy and inter-budgetary transfers is weak. Therefore modernization of noted budgetary expenses is necessary.


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