Summary. The achievements of scientists concerning the feasibility of preparing of forecast financial reporting as a source of information for users of different levels are studied. The place of forecast financial reporting in the management of enterprise is grounded. The conceptual model of formation and representation of forecast financial reporting is developed. The problematic and methodical aspects of reporting formation are considered.
Key words: financial reporting, forecasting, forward-looking information, methodical aspects, stages of formation.
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
Actual problems of modern science: Abstracts of IV International scientific-practical conference (Moscow-Budapest-Vienna, December 29, 2015)
Summary. Examined growth and fruiting trees and shrubs of the European flora in the Arboretum of the Siberian State Technological University. Trees aged 44-56 years have a height of 4.0-10.7 m, shrubs - 0.8-4.9 m. Allocated types and instances, promising for introduction in the green area of Krasnoyarsk.
Keywords: introduction, Arboretum, European flora, growth, fruition.
Summary: In article are considered the aspects of ordering of legislation of the Republic of Uzbekistan, defining its importance in decision of blanks in the law.
Key words: ordering of the legislation, normative acts, law, blank in the law.
Abstract. The development of railway infrastructure in the direction of customer-oriented modern requirements and European standards reform the industry. In this way, management is implementing a new system of communication with passengers in the form of a hotline, which improves the efficiency of the railway companies, reducing corruption and inefficient management.
The priority competitiveness, attractiveness, management effectiveness is to improve existing services additional railway undertakings and the introduction of new, as dictated by the development of society and the requirements of passengers to the service and quality of service.
Previous studies had evaluated the composition of existing services additional railway undertakings type passenger station Ukraine, which revealed major problems for their effective functioning. Conducted market research revealed the potential demand for the new service, such as "Meeting guest (meeting foreign guests)."
The article deals with the formation of the cost of new services. For the new service has been developed technology, timing and calculation by the example of passenger stations Kharkiv and Lviv. The evaluation of the effectiveness of implementation of the new service and calculated the additional revenue that the company can get from the introduction of new services.
Keywords. Additional service, timing, calculation, technology, efficiency, passenger.
Summary: The study provides a General description of the activities of the leading international rating agencies, identified the main types of ratings (credit, non-credit, short-term, long-term, carried out by international or national scale), presents objects of rating, reviewed conventions used to assess the quality commitments of various objects when drawing up ratings of leading international agencies, identified the prospects for further development of the reporting agencies with regard to environmental factors.
The ambiguity of the assessment activities of the agencies Standard & Poor's, Moody's and Fitch Ratings on the Russian market due to their negative assessment of the long-term sovereign rating of Russia as a national and international scale, this in early 2015. By estimations of representatives of government, business and experts this forecast is clearly pessimistic in nature and reflects the political dependence of agencies from Western countries and USA. Speaking about the prospects and future of the international rating agencies on the Russian market, it should be noted that in Russia adopted the law on the activities of credit rating agencies to limit the possibility of global agencies, Standard & Poor's, Moody's and Fitch Ratings assign ratings in Russia on a national scale.
Presented in the work of the information may be of interest for further deeper exploration of the issues, determine the range of problems to be solved by establishing sovereign credit ratings on national and international scale.
In addition, the proposed in the work information can also serve as a basis for further evaluation of the degree of influence of the political environment on the formation of sovereign ratings, prospects of development of the activities of international rating agencies on the Russian market, directions of improving the legislation on rating agencies.
Keywords: rating Agency, international scale, the political circumstances, the Russian market, financial institution, securities.
Summary: The question of the economic nature of the primary accounting is reviewed and modern system of process documentation is researched in management system of hotel and restaurant business. Primary accounting as an information management system is characterized that provides management of the enterprise operational, complete, objective and reliable information for management decisions. The basics of effective organization of primary accounting and areas of improving the system of primary accounting of hotel and restaurant business are elucidated. The media of primary accounting information is proposed, which enable to operate an integrated accounting system to improve the efficiency of formation analytical information and implementation of management and control functions of management.
Key words: primary accounting, primary document, documentation, workflow, accounting register, accounting policy.
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
The global problems of Economics and Finance: Abstracts of IV International scientific-practical conference (Kiev-Prague-Vienna, December 28, 2015)
