Features Financial Management in Various Models Health

Introduction. The health status of the population is directly dependent on the efficiency of the health system, and is a factor of national security. Theoretical analysis. The article examines the dependence of the organization of health and especially financing. Substantiated that one of the reasons that hinder solving problems of Russian health care is an imperfect mechanism for single stream of funding and limited budget system. In this regard, there was a need to consider foreign models of health care financing. Revealed features models of health UK and US led to the conclusion of the positive and negative aspects of their operation and to consider the use of positive foreign experience for modernization of the Russian model of health care. Discussion of results. The result of the study was to identify the problems of selected features of the management and financing of health care in the existing models, the analysis of the current health care system and Russia consideration the feasibility of a positive experience of the organization of health systems and market type of budget within the Russian model of health.

About the Necessity and Ways of Harmonization of Taxation of Profits and Income in the Eurasian Economic Union

Introdiction. One of the priority tasks of the newly established Eurasian economic Union (EEU) is conducting a coordinated fiscal policies of member countries, involving the creation of a single market of goods, services, capital and labour. A scientific approach to solving this problem involves the development directions of adjustment and streamlining of regulatory legal acts in the field of tax law, unification of methods and forms of tax planning and forecasting. Primarily within the formation of the Eurasian Economic Union it is expected to unify the approaches to the taxation of profits and income of tax residents of member States of the EEU. The article discusses some of the areas of harmonization of direct taxes in the Eurasian economic Union. Theoretical analysis. The study analyzes the corporate profit tax and income tax on individuals in the Member States of the EEU, which revealed significant differences between qualitative and quantitative characteristics of the essential elements of taxation. Results. The result of the analysis carried out in the article was the development of a set of recommendations for the unification the procedure of taxation of income and profits of businesses and individuals in the Eurasian Economic Union.

Logistics Oriented Aspects of Control Mechanism Achieving the Objectives of Logistics System

Introduction. Currently, any activity subject to the destabilizing effect of environmental factors, which reduces the competitiveness, efficiency of business processes and thus achieve planned results of the corresponding goal. Solving this problem requires a search for new tools, methods, process control mechanisms achievement using logistics-oriented concepts that produce a variety of reasons: the need to optimize the management of flows of resources, minimizing costs and risks, improve efficiency and adaptability of activities to environmental change. Theoretical analysis. To obtain the most effective results of operations of the logistics system due to multi- dimensional, multi-dimensionality and complexity of the process control system goals, you need to develop a mechanism for managing this process with the application of the concept of node interference in managing the flow of resources, which is to control actions on the nodes of intersection of the main resource flows drugs to achieve maximum economic benefit from the economic activity and the release of logistical capacity. Results. The result of applying the concept of nodal impacts is optimizing the time and cost of managing flows of resources, risk production and business activities, the maximum adaptation logistics system to environmental changes. Authors’ model of process control mechanism to achieve the goals of drugs based on the concept of nodal actions will achieve the maximum degree of realization of the set goals, improving the competitiveness and efficiency of the overall system by optimizing the process of finding the resources to achieve the goals of the system.

Methods for Measuring the Level of Social Capital in Russia and Abroad

Introduction. Category of «social capital» widely presents in foreign scientific journals. Russian science also explores this area of know- ledge. Intangibility and the existence in the form of social relations is one of the basic properties of social capital. The paper suggests several approaches to measuring the level of social capital based on the information in domestic and foreign sources. Empirical analysis. Economic experiment can determine the measure of civic identity and mutual support, but the scale of humanity and the possible consequences opposes radical approaches. As a result, there is a problem of measuring level of social capital in society. Both in Russia and in other countries, without access to the complete statistics on indicators of social capital (due to difficulty excluding informal institutions), researchers find synthetic coefficients based on surveys. In connection with this, baseline data collection is limited to conducting sample surveys and expert analytics of WCIOM. Analytical part is a description of the existing and applied in practice methods and elements of the original study based on a comparative analysis of the socio-economic surveys. Discussion of results. The result is a selection of the optimal methods for measuring the level of social capital for comparative studies and the creation of ideas to improve the qualitative component of social capital (206 слов).

Model of Balanced Distribution of Innovative Resources of Industrial Enterprises Between Objects of Innovation

Introduction. In today’s world the use of information technology in an industrial enterprises is one of the key factors for its development. Information systems provide the stable functioning of the various companies, supporting all key innovation processes, as well as a source of analytical support for effective management decisions to ensure a balanced distribution of innovative resources between objects of innovation. Theoretical analysis. This article discusses some aspects of management of innovative resources of industrial enterprises and their ranking. Scientific concept of intentionality shows a balanced distribution of innovative resources of industrial enterprise between objects of innovation. The author’s model of optimization of «centralized scheme» of balanced distribution of innovative resources, helps to minimize risk and effectively distribute them in the implementation of innovative projects based on environmental conditions based on expert judgment. It is proved that in the modern scientific economic literature devoted insufficient attention to the development of methods and tools for modeling and analysis of problem situations in innovation and innovative mechanisms for distributing resource of more often based on an analysis of only the financial performance indicators. Results. The scientific concept of a balanced distribution of innovative resources between innovation on the basis of modified methods produced objects innovation rankings (alternatives) and developed an optimization model «of centralized scheme» of balanced distribution of innovative resources of industrial enterprises. Conclusions. An assessment of the optimization model of «centralized scheme» developed by the author of concept of a balanced distribution of innovative resources between objects of innovation.

The System of Strategic Management of Innovation Development of the Furniture Enterprises

Introduction. Some theoretical studies and best practices proven that the effectiveness of innovative development of industrial enterprises (including furniture) largely depends on how the management of such development is synthesized with the strategic management, it inter- acts with the system. This is due to the fact that in modern conditions first of all innovations must determine the strategic direction of the company. Theoretical analysis. To the present time in a number of studies have shown the mechanism for the integration of innovation and strategic management, describes the innovative strategies of enterprises, their relationship with other strategies described elements of the system of management of innovative development and the associated control mechanism. A Systematic approach to the management of innovative development of the enterprise, which is one of the key involves including the establishment of an integrated management system that includes both strategic and operational circuits, and based on the methodology of management of innovative development. Results. In the study made some contribution to the formation of a comprehensive scientific understanding of the system of management of innovative development of the company the furniture industry. The developed approach allows us to systematically organize the strategic management of innovative development of industrial enterprises.

Accounting Reporting Applied to Goods in Transit in Import Supply Chain

Introduction. Follow up rules of accounting which are applied to goods in transit in the logistic supply chain when importing is one of the main goal of any company which hold international business not only from the point of view of law, but to provide steering of stocks as assets of enterprise. Theoretical analysis. In the article are reviewed peculiarities of accounting, which are applied to the goods in transit and its influence on logistic functional cycle from the point of view of stock management. There is an aim to review process of stock accounting, which are in transit and as well to draw out and propose variants how to correctly follow up those stock in logistic area. Results. The influence of international and Russian accounting rules to the functional logistic cycle is shown when importing. The process of accounting of goods in transit from the point of accounting view and of view of management of departments of logistic is given. It’s proposed to apply dependence of factors when take the decision which is more applicable for stocks management strategy at the end of the year.

The Analysis of Economic Activity of Small Innovative Enterprises Founded by Budget Scientific and Educational Institutions of Higher Education

Introduction. This article discusses one of the priorities of the economic policy of the Russian Federation, namely promoting innovation activity of companies founded on the basis of cost of scientific and educational institutions of higher education. The ability to build such companies has been allowed by the Federal Law of August 15, 2009 № 217 and Decree of the Russian Federation № 219 of April 9, 2010 (hereinafter, the Program 219). The classification of these companies and the analysis of their activity are considered in the paper. The purpose of this article is to study the major indicators of economic activity of the companies. The main task of research is analysis of the companies following Government Decree № 219. Methodology of the study. The data presented in the article have been obtained via analysis of reports of higher education institutions presented to the Scientific Research Institute – Federal Research Centre for Projects Evaluation and Consulting Services (SRI FRCEC) or the Institute, which serves as the specialized organization of the Programme 219. Results. The main result of the paper is the analysis of current state of the companies and key indicators of their activity. The article gives an analysis of features in development of small innovative companies-participants of the Program 219, the appeared disadvantages and advantages are identified.

Organization of Monitoring the Results of Intellectual Activity in High Schools

Introduction. The important role is given to the high school, which is characterized by accompaniment of innovative process and perfection of innovative infrastructures of different intellectual activity’s results. Theoretical analysis. One of the main participants in the creation of innovative infrastructure are universities. However, the lack of Office of Scientific Research and Development’s model, doesn’t allow Russian economy to reach the high rival level. Besides that, one whole mechanism of revelation, consideration and control of all realized researches is lacking in the high school itself. Results. The structure, the special department of university, studying the complex of affairs, directed on the organization of scientific and technical activity’s tracking in different courses of development and its results must be in the foundation of realization of one policy of management of scientific and innovative activity of university’s complex. Monitoring of Research and Technological Development and commercialization of scientific and technical results must be the main aim of suggested structure.


Введение. В современных условиях хозяйствования, когда деятельность субъектов осуществляется в условиях риска и систематически растущей неопределенности, рассмотрение вопросов оптимального управления производственно-сбытовой деятельностью с использованием концептуальных основ логистики становится первоочередной задачей в процессе функционирования сложных систем и принятии управленческих решений. Теоретический анализ. Для повышения эффективности функционирования производственно-сбытовой деятельности (ПСД) хозяйствующих субъектов необходимо учитывать ее свойства, а именно: целостность, сложность иерархической структуры, сложные информационные процессы, множественность целей, динамичность процессов, многофункциональность, инерционность. Логистическое управление ПСД предполагает оптимизацию ее структуры, построение эффективных коммуникаций между ее элементами и внешней средой, оптимизацию всех бизнес-процессов в рамках соответствующей деятельности с целью минимизации затрат, сведения к минимуму коммерческих рисков и учет всей совокупности факторов в управляемой системе, способных оказывать существенное влияние на функционирование всех системных процессов. Результаты. Результатом применения предложенной модели управления производственно-сбытовой деятельностью логистической системы является достижение производственно-технологической, финансово-экономической, социально-экологической и информационно-организационной эффективности, что приведет к повышению конкурентоспособности логистической системы в целом.