Economics and management: problems, solutions. Volume IV April 2021

CONTENTS

PROBLEMS OF MANAGEMENT

Dadashev A. Z. Human capital of the enterprise: its measurement and accounting for integrated assessment of efficiency of total capital management. 6-9
Volkov V. S. Efficiency of cost and results management in a joint stock company. 10-14
Meshkova D. A., Topchi Yu. A. Commercial and management expenses as a factor in the formation of taxable profit of the enterprise. 15-18
Pashigorev M. O. Integration of sustainable development aspects to the process of justification of investment decisions. 19-26
Posadneva E. M. Expenses and income of russian non-profit organizations in the development system of their financial relations. 27-30
Yaroshchuk A. B., Tkhay V. K. Distribution activities of a trade organization and its impact on the final financial results. 31-34

TAXES AND TAXATION

Panskov V. G. New depreciation policy as a tool of tax regulation. 35-41
Smirnova E. E. Tax regulation for concession agreements. 42-44
Semenova G. N. Individual income tax on the rich. 45-53
Lepeshkina E. A. Progressive income taxation: foreign experience and opportunities for further development in Russia. 54-58
Altelfakh R. Tax revenues during the covid-19 pandemic and their predictability. 59-62
Idrisov A-Kh. A. Development of excise taxation in conditions of imbalance in regional budgets. 63-70
Brattsev V. I., Falileeva I. S., Kovalenko G. K. Improving tax administration within the consolidated group of taxpayers applying the russian accounting and tax accounting system. 71-77
Aksenova A. A., Konovalenko I. E. Tax compliance control as a tool to protect against tax risks. 78-85
Aksenova A. A. Increase in the tax burden of individuals in the Russian Federation. 86-88
Yan Min Tsze. The importance of taxation supervision in the operation of enterprises. 89-95

ACCOUNTING, ANALYSIS AND AUDIT

Turishcheva T. B. Methodological supply of internal control over an autonomous institution’s activity. 96-101
Rozhkova N. K. Management accounting tools: dashboards. 102-106
Rozhkova D. Yu. Influence of big data on the development of management accounting. 107-110
Battikh Rony. Features of accounting in the organizations of the hotel sphere. 111-115
Safonova I. V. Transformation of accounting and control environment in order to increase the information transparency of business. 116-121
Posadneva E. M. Financial instruments as an object of accounting. 122-124
Melekhina T. I., Sedova E. I., Karpova I. F. Practice of application of the new rules of accounting and control of stocks in the activities of industrial entities. 125-131
Efremova E. I. Implementation of the internal control system on the example of Gazprom companies. 132-140
Korchagina L. M. Strategic cost accounting in the modern economy: analysis of methods. 141-144
Bukhoriev S. M., Nesvetaylov V. F. Institutional aspects of strategic management accounting. 145-149
Kovalenko D. D. Improving post-pandemic salary audit. 150-155
Efremova E. I. Audit of foreign economic activity. 156-160
Blinova U. Yu. Digitalization of economy: development of conceptual aspects of financial accounting. 161-164
Abramov V. I., Mikhaylov D. M. Stolyarov A. D. Role and features of management accounting in the digital transformation of the company. 165-168
Chaykovskaya L. A., Ainus Sh. Directions for improving the mechanism for generating accounting and methodological information in corporate financial and intellectual capital reporting. 169-174
Kovalenko S. N., Kovalenko Yu. N. Key aspects of the credit and loan accounting process. 175-181
Budina T. S., Kurbanov N. Kh., Prokofieva L. M., Shiyko V. G. Industrial weste accounting on example ash dumps. 182-188
Savel'ev A. N., Tibilov V. F., Ivanchenko N. Sh. On the issue of improving control (audit). 189-193

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Mohammad Tarik Zhassim Mohammad Improving the terminology and classification of cash flows for the purposes of their effective accounting and analysis at the enterprise. 194-200
Gendon A. L., Golubeva G. F. Critical analysis of approaches to assessing the impact of business processes on the financial performance of an organization. 201-205
Nazarova Z. M., Zaernyuk V. M., Sedova E. I. Ways to improve financial policy for the purpose of gener-ating financial results for subsoil enterprises. 206-213
Karpova I. F. Formation of analytical accounting environment for innovative activities of the organization. 214-219
Safolov K. M. The role of environmental safety for the competitive development of business unit. 220-223