Боброва Елена Александровна

The paper analyzes the object liquidity as the basis of its investment attractiveness. The relevance of the topic is due to both broad discussion about the choice of investment objects in scientific literature, and the practical task of preserving and multiplying the funds of both companies and individuals. Two investment projects were selected as the research objects in the work - investment in shares of the company with stable profitability and buying an apartment with mortgage. These projects, characterized by different liquidity degree, have different risk degrees and different profitability, so their choice describes diametrically opposed investment scenarios. A retrospective analysis was chosen as a comparison method, which made it possible to compare profitability of the projects over 10 years. The results of the analysis showed that, despite the fact that in the long term, real estate profitability is developing at a faster pace (exponential model) than company shares profitability (polynomial model), the operating costs associated with servicing mortgage loan make profitability of this project zero or even negative under unfavorable external conditions. As a result, investing in stocks of the companies with stable income and characterized by regular payment of dividends allows getting much more profit. Thus, the study showed that in the short and medium term, under unfavorable external conditions, objects with high liquidity degree are more attractive for investment.

The article considers accounting procedure of rental objects of a lessee on the basis of federal norms and regulations. Variants of their reflection in bookkeeping (financial) accounts in the light of new provisions of FSB 4/2023 are suggested. The purpose of the study is to develop an approach to reporting specific rental items of the lessee and systematize the factors influencing this process. To achieve this goal, methods of analysis of regulatory framework, comparison and generalization of recommendations of accounting regulators, and classification of accounting criteria were used. For assets in the form of right of use, the authors identified conditions that affect the level of detail of this indicator at the reporting level and proposed the algorithm allowing to improve the technique of disclosing accounting information about the rental objects in the balance sheet.

In the article, the authors examined the trends of shipbuilding industry development and the necessity to ensure its economic security. The Russian Federation is a major leader in ship transportation, both within the country and between different continents. It is worth noting that the need for modern vessels for various purposes, ranging from fuel-filling barges to container ships, is constantly growing. This is due not only to the development of te freight transportation industry, but also to the growing physical and moral deterioration of shipping transport in the Russian Federation. And under conditions of external economic restrictive sanctions, the growth of negative impact on the development of shipbuilding industry is undeniable. Worsening of economic condition of shipbuilding enterprises leads to the necessity to develop measures to increase the level of economic security of this type of organization. The purpose of the study is to analyze the situation and determine the role of effective management in the field of economic security of shipbuilding industry enterprises. Methods of economic and financial analysis, comparison, correlation, factor and coefficient analysis should be noted among the research methods defining its methodology. The authors used a wide range of data concerning the state of the industry at the current stage of economic development in the Russian Federation for the study. As a result, the management theories of shipbuilding enterprises in the Russian Federation are considered, which are used in the process of developing effective methods to ensure economic security of relevant business entities. The authors emphasize the importance of adaption process of shipbuilding enterprise management to negative phenomena in the form of restrictive economic sanctions and creation of effective risk management system.

The article examines the potential of optimizing production processes as a tool of environmental problems solution in Orel region in the context of federal policy on ensuring environmental well-being in Russia. The purpose of the study is to examine the Orel region experience in optimizing production processes in various industries as a way of environmental problems solution in the region. A complex of comparative analysis methods (grouping, comparison, juxtaposition, sampling) and statistical analysis methods (construction of dynamic series, calculation of absolute and relative values, analysis of structural shifts) were used in the research. As a result, content analysis of the new national project in the field of ecology has shown that secondary use of resources and raw materials in various sectors of the economy is one of the directions of production transformation. The infrastructure for processing and producing semi-finished products for this purpose has already been formed in Orel region, which allows assessing the prospects of this problem solution in the region positively. Official statistics indicates increase in investments in environmental technologies by Orel businesses and the impact of industry specifics of regional production on their structure. Positive experience in transforming production processes, ensuring both corporate environmental responsibility and increasing the companies’ financial efficiency is considered using the specific cases.

Quite significant attention has been recently paid to financial literacy. Investment activity occupies a special place in the process of forming financial literacy. The article considers the concept and essence of investments and investment portfolio, examines the Markowitz portfolio theory and analyzes the advantages and disadvantages of this theory. On the basis of real market quotations of large corporations shares, the optimal Markowitz portfolio is made. The advantages of forming investment portfolio are demonstrated.

Recently agrarian tourism has widely developed that is caused by coronavirus pandemic in the country and in the world and closing of international borders. The analysis shows, that the pandemic has influenced the number of entrance and exit tourists in Russia. Citizens prefer trips across Russia to foreign tours. Among tours for the last year there was a special agiotage in Moscow, St.-Petersburg, Kazan and Sevastopol. To relieve the excursion trips to the capitals of the country and health-improving medical tours to Russian resorts, directions of rural tourism and in particular agrarian tourism, which has some peculiarities, are developing. The specificity of agrarian tourism is connected not only with rest, but also with familiarizing with agrarian manufacture in the village that promotes development of not only tourist sphere, but the entrepreneurial activity as well. The purpose of the article is to analyze the spread of agrarian tourism, reveal the tendencies and prospects of its development in the country and Orel region. In the article the review of scientific materials on the subjects of the research is given and the place of agrarian tourism in the classification of rural tourism is defined. The necessity of its development for regional economy, growth of agrarian manufacture volumes, solution of employment problems in the village and involving of young farmers in the work in the village are substantiated. Conclusions and recommendations of the authors are aimed at carrying out of further analysis and research of the market of suggested tourist products which will promote agrotourism development in the regions of the country taking into account historical, cultural, spiritual and rural heritage which regions possess.

How to be afloat in in the sphere of hotel services? Or how to get steady position in this branch? Under modern conditions of economic instability these questions are still actual. In the article possible ways of sales perfection are suggested. It is also considered what the management of hotels should pay attention to and what it is necessary to improve.

The problem of efficiency increase of labour productivity is important for any type of the enterprise. This problem is extremely actual for the design organizations in the Russian market. Innovative activity is necessary to increase working efficiency of the enterprises.

With the help of shift work method it is possible to employ workers for different works in the necessary places, areas, regions or cities all over the country without any change of their permanent place of residence. However, it is necessary to be well informed about everything and know the nuances of taxation. These nuances are considered in the article.

In the article all the amendments in the settlements with organizations supplying resources and the rules of their provision of utilities are considered. These amendments are introduced by the Government Order of the Russian Federation and came into force since September, 1st, 2012. Now there are many documents regulating settlements for utilities.

According to Paragraph 1 of Article 525 of the Tax Code of the Russian Federation expenses economic validity is one of the obligatory requirements to their recognition in tax accounting. As a rule such simple requirement causes a lot of arguments in practice.

With the help of shift work arrangement it is possible to employ workers for carrying out of different operations in the necessary areas, regions or cities all over the country without any change of their place of residence. However, it is necessary to be well informed and to know the nuances of taxation. These nuances are considered in the article.

In the article some questions concerning fiscal accounting of expenses and incomes on bills are considered. As the bills are one of the most widespread and convenient financial tool, in scientific literature pays steadfast enough attention to them. In order to avoid difficulties we will discuss their versions and design procedure of the sums in details.

The article shows modern directions of the development of expenses control system under crisis in a small-scale business and reforming of registration subsystems, allowing to form the operative detailed information on expenses for all spheres of economic activity with a view of making administrative decisions.

Accounting is one of the major components of control and management over organization’s activity. That is why its legal base is paid such steadfast attention. Since January, 1st, 2013 the Federal law № 402 - FL «About Accounting» from December, 6th, 2011 has been coming into force. It will replace the current Federal law № 129 FL - «About Accounting» from November, 21st, 1996. The reasons of its enactment, peculiarities and basic differences from the law in force are considered in the article.

The system of bonuses and discounts for today is used by the majority of trade enterprises in different branches of manufacturing and services. Efficiency of these methods causes the urgency of their study. Features of accounting and taxation of bonuses, discounts and premiums provided by wholesale trade enterprises and their counterparts are considered in the article.

Since the beginning of 2012 any cash operations should be carried out in a new way for all the organizations. It is necessary to notice, that new regulation of the Central Bank of the Russian Federation is actual now not only for organizations, but and for individual businessmen as well. To eliminate possible troubles while working with cash and cash desk, it is necessary to pass to the new rules immediately. In the article the questions concerning novelties in conducting cash operations are considered.

In the Russian Federation there is a simplified taxation system which only individual entrepreneurs can apply. There are a number of certain conditions when individual entrepreneurs start applying simplified taxation system on the basis of the license. Since January, 1st, 2013 regulation of individual entrepreneurs’ activity applying the license, will be regulated in a little different way. All the changes will be registered in Chapter 26.5 “License taxation system”.

The simplified taxation system is used in a number of countries. However, this system has distinctive features in each of them. The features of one of the special tax modes of such countries, as Russia, Belarus and Ukraine are considered in the article.