The article describes a trend-seasonal adaptive model of the time series of the import volume of the Republic of Kazakhstan according to the quarter data in the period from 2013 to 2018. According to the obtained model, the forecast of the imports volume in the value terms for the first quarter of 2019has been made.
Keywords: Republic of Kazakhstan, import, multiplicative model, exponential smoothing, adaptive model, forecasting, trend equation
This article deals with the carrying out of econometric analysis by means of panel data models (pooled model, fixed effects model) of the volume of innovative goods, works and services in the Russian Federation (RF) from 2010 up to 2014 years. The dependence has been revealed between the volume of innovative goods, works, services and such explanatory factors as the number of personnel involved in scientific research and development; internal expenses for the scientific researched and development of the Russian Federation; used advanced manufacturing technologies; coefficient of inventive activity; innovation activity of organizations.
Keywords: econometric analysis, panel data, innovation, science, integrated model of panel data (pooled model), a model of panel data with fixed effects (fixed effects model)
An econometric model, expressed as a system of simultaneous equations, must be constructed to analyze the crop production dependence on the investments amount, used fertilizer, number of tractors and sown arias.
Keywords: crop production, agriculture, linear multiple regression, the system of simultaneous equations, determination coefficient, endogenous variable.
One of the most important problems of demographic statistics is studying of natural movement of the population. One of the major indicators of studying the natural movement is the rate of birth. In this article econometric models of linear regression of dependence of birth rate of the population from security with the medical personnel and expenses on health care, physical culture and sport were constructed.The importance of the constructed models and their parameters is checked, the forecast becomes.
Keywords: birth rate of the population, demographic policy, econometric models, multiple and pair linear regression, importance of model
Problems of theoretical issues of information supporting of the company's development strategy mechanism forming are considered. Its structure and elements reveals. The theoretical justification for the planning of the information supporting of the development strategy system through the treatment of the parameters of the environment, strategic indicators and areas of strategic decisions interaction is held. Using the principle of activity continuation is considered from the point of view of the forming of the system of accounting, control and analytical supporting for the processes of strategic management, development, implementation and adjustment of the development strategy, evaluation of its performance. Attention is given to the working out and using in strategic accounting, control, analysis and forecasting of derivative balance sheets system. We consider the nature, value and structure of strategic derivative balance sheets, their possible use in information supporting of the company's development strategy.
Keywords: strategy, strategic management, information supporting of the strategy, strategic accounting, derivative balance sheets, strategic derivative balance sheet, net assets, net sources.
Problems of theoretical issues of adaptation economic mechanism forming are considered. The theoretical justification for the functioning of the economic mechanism of adaptation through the use of the basic principles of adaptation and adaptive enterprise, the conceptual foundations of adaptive accounting and control systems functioning, engineering methodologies of adaptive accounting and adaptive engineering tools is held. Using the principles of adaptation is considered from the point of view of the organization and methodology of adaptive accounting. We consider the nature, value and feasibility of a systematic, comprehensive and situational approaches to adaptive accounting, information-dimensional approach to accounting. The engineering methodology maintenance of the adaptive accounting on the basis of the evolutionary-adaptive balance theory positions is shown. Attention is also given to the substantiation of the structured plans of accounts adaptive evolution using possibilities. The basic idea of adaptive engineering tools using is to ensure the integration capabilities of adaptive accounting system based on their integration into the structure of the plan of accounts. The structural elements of the economic mechanism of adaptive change management based on an alternative choice and a multiplicity of solutions are identified. Attention is given to the interpretation and implementation of the adaptive accounting results.
Keywords: adaptive management, adaptive enterprise, economic mechanism of adaptation, adaptation principles, evolutionary-adaptive balance theory, adaptive accounting, adaptive architecture model, structured plan of accounts, adaptive engineering tools, derivative
This article considers different points of views on tax planning .There is difference in attitude of Russian and foreign scientists and businessmen and foreign experts towards tax planning. The article considers the essence of tax planning, its aims and the necessity of combination of strategic management with tax planning. The finance planning matrix correlating strategic management with tax planning is given here.
Keywords: tex, tex planning , management accounting, strategic management accounting, rolling forecasts, texing forecasts, optimistic tex, activity-based management, finance planning
The article analyzes the traditional accounting systems in construction. The analysis was conducted from a survey of 135 construction companies on 10 indicators. The analysis allowed to identify four models and recommend them for the following methods of organization and the participants of the construction process: - an integrated system with a single accounting management accounting (construction activity);-uniform accounting analytically the (investment and construction activities);-uniform accounting general orientation (participants in the implementation of investment projects);-boiler method is not recommended.
Keywords: Financial accounting, construction, accounting systems, financial accounting model, the formula cost, accounting algorithm.
This system accounting venture capital developed based on the structure of venture capital and is based on the accounts of 86 "Targeted funding" with the sub-accounts by type of venture financing and organization of analytical accounting series of venture financing and participants.
Keywords: Venture Capital, a venture fund, venture, venture financing, Series financing, the balance, subaccounts
The methods of management accounts on application of segments and kinds of economic activity were worked out. They are based on structured working card of accounts.The model of management accounts on application of segments and kinds of economic activity is formed by using external and internal segments, segments of strategically activities, kinds of economic activity. It is aimed for creation an effective system of accounting and analysis of resources using kinds of economic activity.
Keywords: segment; kind of economic activity; the methods of management accounts on application of segments and kinds of economic activity; cost; profits and losses