CONTENTS
ECONOMIC THEORY
Shakhbanova Z. I., Yarmetov Z. Information technologies, their impact on society and its future
Magomedbekov G. U., Magomedova M. A., Truba L. A. Analysis of methods for assessing the international competitiveness of the national economy
ECONOMIC POLICY
Abdulgalimov A. M., Alieva Z. M., Magomedov A. M. Economic basis for the development of perfect competition
Alkhasov Z. M. Russian geopolitical strategy in the Caspian region
Akhmedova L. A. Tax audit in the organization's economic security system
Gyulmagomedova G. A. The influence of the monetary policy of the Bank of Russia on the parameters of the National Bank for the Republic of Dagestan of the Southern Administration of the Central Bank of the Russian Federation
Gammatsaeva A. K., Suleymanova Z. S., Ryabicheva O. I. Improving the system of regulation and supervision of the Central Bank of the Russian Federation over the activities of credit organizations
PROBLEMS OF MANAGEMENT
Abdulgalimov A. M., Magomedov A. M., Aliev G. A. Improving the mechanism of budget formation as a factor of socio-economic development of the region
Rabadanova Zh. B., Ataeva Z. N. Problems of setting up the accounting of labor resources in modern conditions
Akhmedova L. A., Magomedova M. A. State audit in the financial control system of Russia
Gadzhiev N.K. Assessment of the state and efficiency of use of fixed assets of industrial enterprises of the Republic of Dagestan (by the example of the enterprises of OJSC Deneb and OJSC Makhachkala Dairy Plant)
Rabadanova Zh. B., Magomedov Sh. M. Depreciation in management accounting
Ryabicheva O. I. Current trends in the development of the securities market in the Russian Federation
Rabadanova R. M., Shamkhalova E. A., Saidov S. K. Role of CRM (customer relationship management) system in organization marketing
Sarkarova D. S., Dibirov A. A., Kurbanov R. Sh. Features of the organization of field tax audits by tax authorities
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Shakhbanova S. R., Omarov O. Ya. Analysis of the composition, structure and dynamics of fixed assets of the enterprise (on the example of OJSC Kizlyaragrokompleks)
Shakhbanov R. B., Kambatova D. M. Methodological issues of the organization of accounting for the formation and use of financial results
Akhmedova L. A. Management audit of investment activities of commercial organizations
Shakhbanov R. B., Abidova D. U., Murtazaliev I. S. Features of the concept of financial investments in the aspect of accounting and financial reporting
Abidova D. U., Magomedova P. M., Rabadanova J. B. Directions for improving the formation and reporting of information on settlement transactions
Akhmedova L. A. Organization of the internal audit service in order to ensure economic security
Ibragimova I.I., Shaimanova Zh. N. The role of finance in stimulating the development of the economy of the Republic of Dagestan
Shakhbanov R. B., Kambatova D. M. Ensuring methodological unity of accounting and tax accounting of financial results
Abdusalamova M. M., Kurbanov A. O. Evaluation of the return on investment in securities by fundamental analysis
Magomedbekov G. U., Magomedova M. A., Sultanova E. A. Analysis of factors of competitiveness of the Russian economy
Shakhbanov R. B., Omarov O. Ya. Organization of accounting for fixed assets at an enterprise (for example, Kizlyaragrokompleks OJSC)
INFORMATION TECHNOLOGIES, THEIR INFLUENCE ON THE COMPANY AND ITS FUTURE
author
Z. I. SHAKHBANOVA, Z. YARMETOV
abstract
The article discusses the impact of information technology on society. An analysis of this process over the past years on the territory of the Russian Federation is carried out. The results of the study can be used to create new technologies and predict the improvement of their impact on people.
keywords
information technology, influence, society, future.
ANALYSIS OF METHODS FOR EVALUATING THE INTERNATIONAL COMPETITIVENESS OF THE NATIONAL ECONOMY
author
G.U. MAGOMEDBEKOV, M.A. MAGOMEDOVA, L.A. TUBE
abstract
The article in the article discloses various interpretations of the category of “international competitiveness”; various methods of assessing the country's international competitiveness are considered, which allow us to calculate the place of the national economy of a given state in the world ranking. Various approaches to assessing the country's international competitiveness are presented, including various systems of indicators for assessing competitiveness.
keywords
international, competitiveness, rating, economics, method, approach.
ECONOMIC BASES OF DEVELOPMENT OF PERFECT COMPETITION
author
A. M. ABDULGALIMOV, Z. M. ALIEVA, A. M. MAGOMEDOV
abstract
The purpose of the article is to reveal the problems of perfect competition in the Russian economy. The main approaches to the development of perfect competition are justified, taking into account modern economic realities and ways to implement these approaches. The economic and legal barriers to the development of perfect competition in the Russian economy are highlighted. Measures to improve antitrust policy are proposed. It is proved that the antitrust policy pursued in the Russian Federation is not perfect; a scientific justification for improving this policy is required.
keywords
perfect competition, economic security, monopoly, antitrust policy.
RUSSIAN GEOPOLITICAL STRATEGY IN THE CASPIAN REGION
author
Z. M. ALKHASOV
abstract
The article analyzes scientific sources on the geopolitical prospects of Russia in the Caspian region. Issues of the implementation by non-regional players of their own geo-strategies in the region, mainly aimed at the inclusion of the Caspian countries and their resources in the sphere of geopolitical influence, were examined. The processes of the formation of the legal status of the Caspian Sea, the problems of political and economic competition for the region’s energy resources and militarization are investigated. It is concluded that the new geostrategy of Russia in the Caspian region, the future of energy projects and ensuring strategic military security are determined by the response to global changes in the framework of the new world order.
keywords
strategy, geopolitics, Caspian region, energy resources, security.
TAX AUDIT IN THE ORGANIZATION'S ECONOMIC SECURITY SYSTEM
author
L. A. AHMEDOVA
abstract
The article reveals the features of the organization of a tax audit as an element of the economic security system, which acts as an effective and efficient mechanism that helps to mitigate the risks of possible tax losses and ensure minimization of the tax burden in the framework of the current legislation.
keywords
tax, tax audit, tax risk, economic security.
THE INFLUENCE OF MONETARY POLICY OF THE BANK OF RUSSIA ON THE OPTIONS OF THE NATIONAL BANK IN THE REPUBLIC OF DAGESTAN OF THE SOUTH ADMINISTRATION OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION
author
G. A. GYULMAGOMEDOV
abstract
The article examines the relationship of monetary policy and the parameters of the National Bank for the Republic of Dagestan of the Southern Administration of the Central Bank of the Russian Federation. The main aspects of the current monetary policy of the Bank of Russia at the present stage are identified. The problems of influence on the parameters of the National Bank in the Republic of Dagestan of the Southern Administration of the Central Bank of the Russian Federation were studied, and measures to eliminate these problems were proposed. The issues of inflation targeting of the Bank of Russia and the inflation component of the national economy of the Republic of Dagestan are discussed.
keywords
monetary policy, inflation, targeting, monetary policy, national bank, lending, credit policy, financial policy.
IMPROVEMENT OF THE REGULATORY SYSTEM AND SUPERVISION OF THE CENTRAL BANK OF THE RUSSIAN FEDERATION FOR CREDIT ORGANIZATIONS
author
A.K. GAMMATSAEVA, Z. S. SULEYMANOVA, O. I. RYABICHEVA
abstract
The study discusses modern theoretical aspects of the regulatory mechanism and supervision of the Central Bank of the Russian Federation over the activities of credit institutions. In addition, contemporary problems and the causes of problems in the regulation and supervision of the Bank of Russia over the activities of banking organizations are investigated. Based on the report on the development of the banking sector and banking supervision for the coming period, measures are being taken to improve the regulation and supervision of the Central Bank of the Russian Federation over the activities of credit institutions.
keywords
The Central Bank of the Russian Federation, supervision, regulation, the Basel Committee, credit institutions, a bank, banking regulation, banking operations, the financial system.
IMPROVEMENT OF THE BUDGET FORMATION MECHANISM AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION
author
A. M. ABDULGALIMOV, A. M. MAGOMEDOV, G. A. ALIEV
abstract
The purpose of the article is to disclose the role of the budget in the socio-economic development of society. General scientific methods of studying the problems of budget formation and use in Russia are used. The role of the budget in the development of non-production and production sectors of society is revealed. An approach to the formation of the local budget in accordance with the needs of the municipality in financial resources is proposed. The necessity of establishing limits on taxation of organizations and individuals in budgeting at the local level is substantiated.
keywords
budget, mechanism, formation, local government, financing, production, sphere, own funds, deficit.
PROBLEMS OF FORMULATION OF ACCOUNTING OF LABOR RESOURCES IN MODERN CONDITIONS
author
Zh. B. RABADANOVA, Z. N. ATAEVA
abstract
The paper reveals the question of competent statement of labor resources accounting in modern socio-economic conditions. The definition of the categories “labor resources” and “labor accounting system” is given. The features and the order of accounting for labor resources in a modern enterprise are considered, the main problems of the organization of labor resources accounting are highlighted.
keywords
accounting, labor resources, organization and formulation of accounting, time sheet, work book, production factor, cost element.
STATE AUDIT IN THE SYSTEM OF FINANCIAL CONTROL OF RUSSIA
author
L. A. AHMEDOVA, M. A. MAGOMEDOVA
abstract
The article reveals the features of the organization of state audit as an element of financial control that provides effective management of financial and other resources of the public sector of the economy.
keywords
financial control, state audit, performance audit, budget.
EVALUATION OF THE CONDITION AND EFFICIENCY OF USING THE FUNDAMENTAL FUNDS OF INDUSTRIAL ENTERPRISES OF THE REPUBLIC OF DAGESTAN (ON THE EXAMPLE OF THE ENTERPRISES OF OJSC DENEB AND OJSC MAKHACHKALIN GERMOLZAVOD)
author
N.K. GADZHIEV
abstract
The article is devoted to assessing the state of fixed assets of industrial enterprises of the Republic of Dagestan. The necessity of effective management is substantiated. The analysis of fixed assets of industrial enterprises using the model-computer tools developed by the author is carried out.
keywords
production, resource, fixed assets, valuation, information system, enterprise, model-computer tools, analysis.
Depreciation in management accounting
author
Zh. B. RABADANOVA, Sh. M. MAGOMEDOV
abstract
The article presents the basic concepts of depreciation of fixed assets in management accounting, the methods used for its accrual, factors determining the amount of depreciation in management accounting in a market economy.
keywords
depreciation, accrual method, non-current (current) assets, under-depreciation, non-depreciated.
MODERN TRENDS OF SECURITIES MARKET DEVELOPMENT IN THE RUSSIAN FEDERATION
author
O. I. RYABICHEVA
abstract
The article assesses the current state of the securities market in the Russian Federation. Its main indicators of the stock market are given, problems and directions of its development are identified.
keywords
market, security, stock market, stock exchange, stock, bond, efficiency, problem.
ROLE OF CRM SYSTEM (CUSTOMER RELATIONSHIP MANAGEMENT) IN ORGANIZATION MARKETING
author
R. M. RABADANOVA, E. A. SHAMKHALOVA, S.K. SAIDOV
abstract
The paper considers the importance of using the CRM system (Customer Relationship Management, customer relationship management) in the marketing activities of the company. The main tasks of marketing are analyzed, a review of existing CRM systems, their abilities to solve certain problems is carried out. The problems associated with the use of these programs are disclosed, and ways to resolve these problems are proposed.
keywords
CRM-system, marketing, automation, efficiency, enterprise, perspective.
FEATURES OF THE ORGANIZATION OF EXIT TAX INSPECTIONS BY TAX AUTHORITIES
author
D. S. SARKAROV, A. A. DIBIROV, R. SH. KURBANOV
abstract
The article reveals the features of the process of organizing and conducting field tax audits by tax authorities. Other tax control methods, as well as the legal aspects of organizing and conducting field tax audits, are considered. Effective measures aimed at improving the audit work of tax authorities are proposed.
keywords
field tax audit, tax authority, control measure, organization, tax control.
ANALYSIS OF THE COMPOSITION, STRUCTURE AND DYNAMICS OF THE COMPANY'S MAJOR FUNDS (ON THE EXAMPLE OF KIZLYARAGROKOMPLEKS OJSC)
author
S. R. SHAKHBANOVA, O. Y. OMAROV
abstract
The article studies the composition and types of fixed assets of the enterprise, gives their classification and describes the order of movement of fixed assets in the accounting of the enterprise, documentary reflection of all stages of their movement.
keywords
fixed assets, accounting, analysis, inventory, depreciation, accounting policy.
METHODOLOGICAL ISSUES OF ORGANIZATION OF ACCOUNTING FORMATION AND USE OF FINANCIAL RESULTS
author
R. B. SHAKHBANOV, D. M. Kambatova
abstract
The article presents the main points of the study of accounting for the results of the organization. There are several accounts, and their application depends on the activity in which the revenues and expenses are incurred.
keywords
profit, income, expenses, profit, loss, cash, expenses, accounting, other expenses, surplus.
MANAGEMENT AUDIT OF INVESTMENT ACTIVITIES OF COMMERCIAL ORGANIZATIONS
author
L. A. AHMEDOVA
abstract
The article reveals the features of the organization of management audit to assess the validity and effectiveness of decisions made on managing the profitability and risks of investing.
keywords
economic analysis, audit, investment activity, management audit.
FEATURES OF THE CONCEPT OF FINANCIAL INVESTMENTS IN THE ASPECT OF ACCOUNTING AND FINANCIAL REPORTING
author
R. B. SHAHBANOV, D. U. ABIDOV, I. S. MURTAZALIEV
abstract
An attempt was made to find the relationships and differences between the concepts of "investment" and "financial investment". The features of financial assets in comparison with non-financial ones and the place of financial investments in financial assets are considered, for which general and specific characteristics are determined, the direct relationship of financial instruments is shown, which is necessary for the correct formation of economic indicators that make up the financial statements.
keywords
reporting, investment, presentation, financial investment.
DIRECTIONS OF IMPROVEMENT OF FORMATION AND REPRESENTATION IN THE REPORTING OF INFORMATION ON CALCULATING OPERATIONS
author
D. U. ABIDOVA, P. M. MAGOMEDOVA, J. B. RABADANOVA
abstract
The article discusses the urgent issues of the formation and reporting of information on settlement transactions of commercial partners, suggests and substantiates areas for improving accounting reporting in accordance with international standards.
keywords
reporting, calculation, presentation, settlement operation.
ORGANIZATION OF THE INTERNAL AUDIT SERVICE FOR ECONOMIC SECURITY
author
L. A. AHMEDOVA
abstract
The article reveals the features of the organization of the internal audit service in modern conditions. Internal audit is considered as an element of the organization’s economic security system.
keywords
audit, internal audit, risk, economic security.
THE ROLE OF FINANCE IN STIMULING THE DEVELOPMENT OF THE ECONOMY OF THE REPUBLIC OF DAGESTAN
author
I. I. IBRAGIMOVA, J. N. SHAYMANOVA
abstract
The article analyzes the role of finance in the development of the economy of the Republic of Dagestan, and identifies areas for ensuring its sustainable development. Recommendations on improving the efficiency of managing the economy of the region through the use of finance are given.
keywords
economy, development, economic growth, industrial production, sustainable development, regional budget.
PROVISION OF METHODOLOGICAL UNITY OF ACCOUNTING AND TAX ACCOUNTING OF FINANCIAL RESULTS
author
R. B. SHAKHBANOV, D. M. Kambatova
abstract
The article presents the main points of the study of the work of a commercial organization. Indicators of entrepreneurial activity are income and expenses that affect net profit as a financial result of the organization for a certain period.
keywords
profit, financial result, economic activity, organization, income, expenses, increase, loss, reserve capital, cash, expense.
EVALUATION OF ROI OF INVESTMENTS IN SECURITIES BY FUNDAMENTAL ANALYSIS
author
M. M. ABDUSALAMOVA, A.O. Kurbanov
abstract
The article is devoted to the analysis and assessment of the return on investment in stock market securities using fundamental analysis. It is this method that allows you to determine the relationship between various macroeconomic factors and, on this basis, make the right investment decision. Thus, fundamental analysis helps to choose companies with growth prospects. Assessment and analysis are carried out on the example of participants in the Russian stock market.
keywords
valuation, profitability, investment, stock market, fundamental analysis.
ANALYSIS OF FACTORS OF COMPETITIVENESS OF THE RUSSIAN ECONOMY
author
G.U. MAGOMEDBEKOV, M.A. MAGOMEDOVA, E.A. SULTANOVA
abstract
The article studies the competitiveness factors of the Russian economy. Various methods for determining the competitiveness of the national economy were studied. The ranking positions of Russia in terms of the development of the macroeconomic environment, the efficiency of the consumer market, and the efficiency of the labor market are considered. It is concluded that in the Russian economy there are still many problems that need to be solved to increase the competitiveness of the national economy.
keywords
competitiveness, economy, rating, factor, methodology.
ORGANIZATION OF ACCOUNTING OF FIXED ASSETS AT THE ENTERPRISE (ON THE EXAMPLE OF KIZLYARAGROKOMPLEKS OJSC)
author
R. B. SHAHBANOV, O. Ya. OMAROV
abstract
The article presents the main characteristics of the enterprise, a methodology for accounting for fixed assets and depreciation of funds, disclosed aspects of accounting and tax accounting of fixed assets. The analysis of the financial and economic activities of the enterprise and ways to improve and automate accounting.
keywords
fixed assets, accounting, analysis, inventory, depreciation, Kizlyarrokompleks, accounting policy.
