Article discusses various methods of approaches to formation of complex information on the effective performance of small enterprises. Focuses on accounting information and financial flows, factors shaping the balanced scorecard financial sustainability of small business.

Keywords: accounting approach, economic approach, analytical framework, financial ratios.

Identification of main factors of innovation development is part of the management of the development of agricultural societies, a prerequisite for ensuring the sustainability of their business. This article discusses the concept, classification and the methods of evaluation factors for innovative development of agricultural societies, defined location of each factor in the common system, developed recommendations on their management efficiency. Keywords: agribusiness, innovative development, sustained economic growth, mechanisms to implement the State programme to support agriculture, analytical support of reserves.

In terms of development and commercialization of software products IT-business is a venture and is subject to a wide range of business risks, exacerbated by the specific risk factors characteristic of computer technology development industry. This article organizes IT SME risks, identifies the most important and manageable of them, and provides an analysis of manage methods.

Keywords: human capital, human resource, human factors, small business, competence, non-material intellectual product, franchising, unconventional bench-marking.

This paper focuses on different methods of approach to the formation of assessing the impact of the type of loan on the credit risks of small businesses. Focuses on the flow of information and financial ratios that form a balanced system of indicators to measure types of loans and credit risks affecting the financial stability of the bank and small business.

Keywords: credit risk, loan types, classification of risks, risk factors, signs of risk.

The article deals with theoretical and practical issues of bank staff fraud prevention for the purpose of improving the level of security and reliability in banking. It identifies the peculiarities and consequences of fraud activities and highlights different fraud schemes. The author’s conclusions are based on empirical analysis of bank fraud in Russia. The paper introduces an improved staff recruitment procedure in the bank as an effective fraud protection measure. Recommendations are especially valuable for banks with a weak protection from fraudulent actions of employees in the process of developing and implementing the strategy and techniques of security banking providing and risk management.

Keywords: bank fraud, bank personnel, bank security, prevention fraud in banking, fraudulent actions in banking

The article investigates the functional significance of the source documents for the organization of management accounting. The criteria of qualifying documents as source accounting documents are identified. The author formulates her own definition of the functions of the source documents in the environment of management accounting, establishes the content accumulative, proving, control and communicative functions of the source documents.

Keywords: source documents, management accounting, accumulative, proving, control and communicative functions.

Describes the content and the basis for the development of traditional and modern systems of calculation applied accounting practices of domestic and foreign industrial corporations. The author concludes that the costs of production are at the heart of any economic decision.

Keywords: calculation system, manufacturing, engineering and technology development, actual and target costs, methods and techniques for calculation of cost of production.

Management of investment projects in Serbia is not an easy task in the context of globalization of the world economy. Èkononomiki competitiveness of Serbia currently leaves much to be desired. For economic growth to the implementation of innovative projects in the economy of Serbia.

Keywords: globalization, economics, WTO accession for Serbia, the Serbian economy competitiveness, investment climate, innovative designs, concession agreements, project management, performance contracts, public-private partnership.

The largest volume of lending of capital investments in Russia in recent years show the following sectors: energy, construction, engineering, and agriculture. Currently, needed impetus to further improve the efficiency of capital investment lending as a condition of dynamic economic development.

Keywords: lending, investment projects, the economy, the banking system, investment activity

The article is devoted to the complex solutions of pedagogical, organizational and technological sums in the operational management of the university which in the opinion of the author involves the formation of a control system that accounts the peculiarities of the university and provides adequate description of the process by means of simulation models that take into account the complex effects on structural and parametric components the educational system.

Keywords: educational process, control system of the university, planning in the management

The authors consider knowledge management as one of the most perspective directions of development of modern management.

Keywords: knowledge, knowledge management, concept, technology, intelligence, and innovation.

The paper presents the main theses of the reports made by the leading and young scientists in the field of complex economic analysis at the International scientific-practical conference dedicated to the founder of the scientific field — Prof. S.K. Tatur. The reports and statements of speakers noted the commitment of scientists to scientific school of Prof. A.D. Sheremet, who created the modern paradigm of complex economic analysis in Russia and CIS countries. The analytical components of complex economic analysis in the modern management, management accounting, auditing and controlling of business were identified.

Keywords: International Conference, M.V. Lomonosov Moscow State University; economic analysis; complexity; information support, business-intelligence, business-audit.