No 2 (2010)

In article problems of an estimation of efficiency of activity of the organisation and working out of indicators of productivity and efficiency are considered. The technique of working out of model of indicators of efficiency of business processes on the basis of integration of approaches of General quality management (TQM), systems of the balanced indicators (BSC), economical manufacture (LP) and theories of restrictions of systems (ТОС) E.Goldratta is resulted.

The paper addresses the problem of risk management for the automotive industry, and proposes a model using the tools of financial engineering, allowing to reduce risks and optimize for the automotive industry.
Enterprises operating in conditions of uncertainty and risk, must take into account all the existing options for hedging and choose for themselves the most appropriate and effective.

On the basis of the spent ordering of toolkit and classification of existing methods of an estimation of tax potential the structural multilevel model describing process of formation of tax potential in which frameworks its material basis considers national economy is developed and offered to use, and communication of tax potential with the basis is realised through tax regulation and the fiscal policy in their application to concrete sources of occurrence of objects of the taxation, thus considered not only fiscal, but also regulating functions of taxes.

In article influence of the massed state support on development of small business and its role in the decision of the state problems is analyzed.

In this article the author examines process of evolution and preconditions of beginning of fair cost in historical aspect. Researching different opinions of famous scientists in book keeping area with problem estimation article of balance, the author proved, that estimation of fair cost reflects in the most degree property condition of organization on the date, which it was composed.

The article lists the requirements for matters which may be resolved in the forensic accounting and outlined ways to address productions of "legal" questions to the expert-accountant.

The article presents an analysis of the market of outsourcing services of foreign economic activity, the classification of organizations that provide outsourcing of foreign economic activity, according to their positioning in the market

In the article the possibility of sharing the basic tools of strategic management accounting such as model of economic value added, balanced scorecard and ABC technologies information to support the organization's strategy.

In this paper, the accounting policy for tax purposes.