Глушкова М.В.

Economic development of any country of the world in no small measure depends on development of small business which is an important component of a modern market system of managing and without which in general the economy and society cannot normally exist and develop. T he modern tax system of the Russian Federation is characterized by existence of the specialtax modes which are designed to create optimum economic and financial conditions for the organizations concerning small business and also for individual entrepreneurs. Small business, when choosing a system of taxation, is faced by a difficult task - to choose that system of tax regime which will be most relevant to interests and opportunities of production activity.

Development of modern mechanisms of managing demanded from subjects of domestic economy of search of new instruments of regulation of their activity and development. Fully it is possible to refer budgeting to number of such tools, focusing attention that «novelty» of this economic tool for domestic practice is relative. If to recognize that budgeting is an option of budget planning becomes obvious that budget planning and its separate elements were applied by the organizations and in the pre-market period of their development. From this it follows that new approaches to use of budgeting as the economic instrument of planning of development of the organization have to lie in the plane of development of new technologies of its practical application.

Formation and management of the country’s economy is one of the most important tasks of the state. There are a large number of instruments, one of which is tax regulation. The policy of taxes and fees touched all levels: Federal, regional and local. The effectiveness of the use of tax mechanisms depends on many factors, among which we can distinguish the legislative framework, and quality management of power, and external factors.The state is called upon to provide favorable and competitive conditions for the life of some spheres and to limit the business activity of others. Maneuvering the instruments of taxation, introducing or abolishing different types of taxes, fees, changing the order and methods of calculation of the tax base, reducing and raising tax rates, providing or abolishing tax benefits, the state actively stimulates or limits the activities of economic entities, which affects the economic condition of individual regions and the country as a whole.

Taxes have always been and continue to be the most important tool for the implementation of the economic policy of the state. However, state can only really use taxes through their inherent functions, primarily fiscal and incentive, if the society has created an atmosphere of respect for the tax, which is based primarily on the understanding of both the economic necessity of the existence of the tax system and the rules established by the state for the collection of certain specific taxes.The universal nature of taxes is largely due to the fact that the main place in the financial system of any state is the budget system, through which are formed and further use of national centralized funds. The formation of the budget of any level is carried out through the system of state revenues. Income is part of the national income of a country, which is converted through various forms of cash flows into state ownership in order to create a financial base for the implementation of many tasks and functions.This topic is complex, interesting and at the same time extremely important, because one of the most important conditions for the stabilization of the financial system of any state is to ensure sustainable tax collection, proper discipline of taxpayers. The most difficult economic problems include the problem of tax revenues formation, not allowing their quantitative reduction, the search for factors that affect this process. Competent and timely solution of such problems is of fundamental scientific and practical importance for building a stable budget and tax system of the country.

Controlling is one of the relatively new economic tools for organizations used in management. The emergence of controlling was due to the integration of the country’s economy into the international economic community, bringing domestic business rules in line with international requirements, reforming accounting and reporting systems, and overall harmonization of the national economy with the economies of developed countries. The inevitable consequence of the «relative novelty» of controlling is not its established methodology.A s a result of the conducted research, authors have identified a difference in the existing points of view on principles, functions and methods of controlling, i.e. basic methodological elements that create the basis for using controlling as a tool for managing the activities of the organization.

Article purpose - a theoretical explication of an entity of a strategirovaniye as system process in the context of determination of the purposes, functions and reference points in a format of «steady focus». In article a strategirovaniye line item in management system regional development, content, functions, the principles and a role of a strategirovaniye in the sphere of interaction of subjects of this process reveal. Features of prediction of parameters of social and economic development at the mesolevel and, respectively, criterion of formation of a regional forecasting model are described. The palliative assessment of efficiency of a strategirovaniye based on the principle of an indikativnost is given.Need of observance in case of identification of strategic objectives of regional policy of development of a row of prepotent requirements is also justified.

In article criteria of classification of the human capital for accounting are generalized. Different approaches to the classification of human capital in the scientific literature and their impact on the methodology and organization of human capital management are analyzed. A classification of human capital is proposed taking into account the economic content of various it types and expenditures on human capital.

Domestic methods of analysis for a long time focused only on the comparison of actual and planned values of indicators in order to identify the reserves of saving production resources, which was explained by the cost accounting mechanism. In our opinion, the developed methods are of great value for the purposes of factor analysis of deviations in the controlling system, but require some adjustments, connected, first, with the allocation of special «deviation accounts» in the framework of analytical accounting, Secondly, with the focus of analysis on the final result, that is, comparing the deviations with the facts of economic activity and attributing the difference to the accounts of the results. In this paper, the greatest emphasis is placed on analysis based on management accounting data, examines the problems of forming financial analysis tools within the framework of controlling financial results of manufacturing enterprises.

By now, both in theory and in practice, it has become generally accepted that the strategic development of industrial enterprises in Russia is conditioned by their actual economic state and the availability of unused opportunities for its strengthening, taking into account the predicted change in the market environment. This circumstance fully meets the task of improving the market self-regulation of the organization, which requires the development of new management mechanisms that ensure the process of strategic development of industrial activity, and new economic instruments that improving self-regulation of its development. Hence it is obvious that the technologies of market self-regulation used by the organization must undergo certain changes connected with the reorientation of the vector of their application from self-regulation of activity to self-regulation of development on the basis of expanding the practice of using modern economic instruments, in particular, new technologies for analysis, budgeting and controlling. In the presented article, the modern technology of the analysis of activity of the industrial enterprise on the basis of an estimation of its economic potential will be opened.