Vol 4, No 7 (2013)

The article reveals difference in approach and interpretation of the concept of «value» in Russian accounting standards and international accounting, which leads to the impossibility of full compliance of Russian accounting standards with international standards of financial accounting.

The article describes modern conditions of work of bunkering enterprises; it also shows peculiarities of purchase and supply planning of bunker fuel in the period of navigation; it introduces the levels of bunker fuel store management system; it describes peculiarities of management by decision making in the environmental uncertainty conditions.

In this article, the main prospects and directions of strategic development of fishing industry in the context of environmental and economic aspects are considered. It is shown that the main ways to improve environmental and economic efficiency should be: the development of public policy on rational use, conservation and protection of resource potential of inland water bodies, improvement of organizational and economic mechanism and modernization of legal framework of fish catch; strategic planning and scientific and technical support of fishing industry as a whole.

In the article housing market of the Russian Federation as a component of housing mortgage lending system is studied. The analysis of condition of housing stock of the country and therefore the citizens’ living conditions was carried out. According to the proved necessity of modernization of growth of building volumes of housing resources of the country in order to provide comfortable and adequate housing for the citizens, the dynamics of the key indexes of housing markets in 2007-2011 was analyzed. The conclusion about condition, main tendencies, ways and sources of growth of housing market in post-crisis environment is made. The expediency of stimulation of circulation of housing in the first place on the primary market by means of housing mortgage lending system sources is justified and proved.

In the article theoretical questions of strategic development of enterprises are viewed. It is proved that transition from strategic choice of the company to strategic changes as a basis of optimal and successful strategies requires transition of directions of research on dynamic processes and organizational and economic mechanisms. Theories of blasting technologies, real options, dynamic capabilities got their development.

In the work the system of budget process on the municipal level in the Russian Federation is presented. Recommendations on perfection of budget process taking into consideration current social and economic development of municipal units and state are given.

The article is devoted to the analysis of specific features of communicative relations in the network society. Special attention is paid to the disclosure of simulative nature of communication and role of the latter in the process of globalization.

In this paper the process of centralization is seen as an important aspect of management related to the concentration of power, solutions and resources. The particular examples of functioning of centripetal tendencies in social development are given. Particular attention is paid to the dialectic process of centralization - decentralization in social development.

The article reveals the essence of main contemporary approaches to the management by territorial development in the region. The necessity of transition of practice of management by territorial development in the region on the process approach as a result of evolutional transformation of territorial and problematic, system and system and institutional approaches is substantiated.

In the article it is said about connection of economic processes and spirituality. The role of economics in the life of a person and society as a whole is defined; the reasons for spirituality are shown; its necessity for the activity of a person is defined. The necessity of connection of spirituality and economic processes is investigated.

In this paper the author discusses theoretical approaches to the construction of the system of management by labour productivity on industrial enterprises. Organizational and social factors that increase labour productivity are analyzed.

In the published article mathematical models of optimizing profitability of enterprises, bearing certain unproductive transaction costs are presented. This kind of costs can be associated with market research, limited economic information, legal support contracts, opportunistic behavior of managers, etc. Analysis of the received models shows that the inclusion of transaction costs leads to inaccessibility of maximum possible profit of enterprises, since in practice the management of the company is not maximizing profits, and their utility, expressed as the appropriate transactional functions. The numerical analysis of models of optimal allocation of resources and transaction costs of an enterprise is carried out.