Economy Buisness Banks №2(7)




Lyudmila M. Kupriyanova

Candidate of economic sciences, Associate Professor, Associate Professor Of Department of economic analysis The Finance University under the Government of the Russian Federation, Moscow (E‒mail:

On the development of non-commodity economy of Russia


The article is devoted to the national economy development on the path of transition from commodity dependence towards development of non-commodity sectors of the economy, based on the support of the country’s businesses and industries adopting innovative techniques and technology to ensure balanced development, sustainable economic growth and competitive position of Russia on domestic and foreign markets.

Keywords: non-crude economics, innovation potential, innovation capacity, commodity exports, non-commodity exports, competitiveness, impact factors, Foresight, scientific and technical potential, high-tech development, transfer, economic growth, effective mechanism.


1. Andreev A. The relevance of State support of non-commodity exports in Russia//”Russian entrepreneurship” 2013 # 1 (223). p. 4-10.

2. Berdnikov V.V., Gavell O. Development of analytical procedures in the assessment and monitoring of innovation and investment projects// Economics. Business. Banks. 2013 # 1. p. 63-77

3. Gavrilova S.I. Long-term forecasting of the development of education methods Forsythe//scientific schools and the challenges of our time. Alfred Nobel Prize 110 years: proceedings of the final international. Researcher Scient. CONF. H. 1. /Under Gen. Ed. V.M. Gerasimov, М. Record print, 2012. p. 269-282

4. Zavyalov D.V., Zavyalova N.B. Principles of success of innovative high-tech clusters//Russian enterprise. 2012. #. 10

5. Kabanova O.N. Innovation activities by TNCS as a factor in increasing the competitiveness of the Russian economy// Economics. Business. Banks. 2012. Volume 4. S. 77-85.

6. Kupriyanova L.M. Small business development in Russia: problems of small innovative enterprises// Economics. Business. Banks. 2013. Volume 2. p. 118-125.

7. Larionova K.F. intellectual capital as the object of accounting in modern educational institutions: challenges// Economics. Business. Banks. 2013 # 2 (3). S. 23-30.

8. Petûkov S.E. Lending investment projects in Russia: State, perspectives// Economics. Business. Banks. 2013. # 3. S. 115-126.

9. Shadrin V. Monitoring investment in innovative projects of small and medium-sized businesses// Economics. Business. Banks. 2013 # 1. S. 78-83.

10. Gavrilova S.I. Foresight in forecasting of innovative development. Development Challenges and the Innovative Approach Solutions United Arab Emirates, April 2012. Russian Emirates Publishing 312, Galadari Plaza, Radisson BLU Deira, Dubai, UAE ISBN 978–9948–16–738–9, p. 229 – 232

11. The Poles in the Russian export orientation. Raw material//the world economy and international relations. 2006. # 1.Russian Federation – Export Diversification through Competition and Innovation: A Policy Agenda // the World Bank. 2011. July.

12. D.B. Keesing, A. Singer. Development Assistance Gone Wrong: Failures in Services to Promote and Support Manufactured Export. // P. Hogan, D.B. Keesing, A. Singer. The Role of Support Services in Expanding Manufactured Exports in Developing Countries // Economic Development Institute, World Bank. 1991. p. 1−18.

13. Indicators of innovation: 2009. The statistical compilation. М.: SI-HSE, 2009. P. 459.Russian Federation – Export Diversification through Competition and Innovation: A Policy Agenda // the World Bank. 2011. July. p. 11.

14. J.P. Damijan, C. Kostevc, S. Polanec. From Innovation to Exporting or Vice Versa? // The World Economy. March. 2010.

15. The Global Competitiveness Index 2012−2013 data platform [Electronic resource]. – Access mode:

16. // United Nations conference on trade and development: official site [Electronic resource].


Taliya H. Usmanova

Doctor of Economics, Professor of chair General management and Management of projects the Finance University under the Government of the Russian Federation

Pavel V.Trifonov

Cand.Econ.Sci. Associate professor “General management and Management of projects” VPO FGOBU Financial University under the Government of the Russian Federation”

Lilya I. Hajrullina

the assistant To the auditor of оpen Company AK “SANTI”

Modern requirements of the strategy of socio-economic development of regions


The cause of development of the Strategy of Social and Economic Development of Regions (SSEDR) is the need to use all resources available in the region territory, moreover it is necessary to investigate structure of property and system of the property relations in the region.

Keywords: Strategy of development of regions, modernization, state-private partnership, concession agreements, performance – contracts.


1. Constitution of the Russian Federation

2. “The civil Code of the Russian Federation” (Civil Code of the Russian Federation) of 30.11.1994 # 51-FZ

3. “The budgetary code of the Russian Federation” (Tax Code of the Russian Federation) of 31.07.1998 # 145-FZ

4. “The tax code of the Russian Federation” (Tax Code of the Russian Federation) of 31.07.1998 #146-FZ

5. Federal law of 21.07. 2005 # 115-FZ “About concession agreements”

6. The federal law of February 25, 1999 # 39-FZ “About investment activity in the Russian Federation which is carried out in the form of capital investments” (with changes and additions)

7. The federal law “About joint-stock companies” (ABOUT joint stock company) of 26.12.1995 # 208-FZ (it is accepted by the State Duma of Federal Assembly of the Russian Federation 24.11.1995)

8. The resolution of the Government of the Russian Federation of November 7, 2008. # 815. “About the approval of Rules of providing budgetary appropriations of Investment fund of the Russian Federation”.

9. The resolution of the Government of the Russian Federation “About the statement of the Order of granting the state guarantees on a competitive basis at the expense of budget funds of development of the Russian Federation and the Provision on an assessment of efficiency of investment projects at placement on a competitive basis of the centralized investment resources of the Budget of development of the Russian Federation” of 22.11.1997 # 1470.

10. “An order of development and implementation of federal target programs and interstate target programs in which implementation the Russian Federation” participates. (The resolution of the government of the Russian Federation of June 26, 1995 # 594)

11. The order of the Government of the Russian Federation of November 17, 2008 of # 1662. The concept long-term socially – economic development of the Russian Federation for the period till 2020.

12. Usmanova T.Kh. “Audit of regional investment programs” Auditor sheets. M, 2012. # 5.p 8-15.

13. Usmanova T.Kh. Hayrullina L.I. “Actual problems of formation and financing of regional projects”. Technology of mechanical engineering. M. 2013. #3 (June)




Olga Iy. Gavell

PhD, art. Lecturer At the Chair “Economic analysis” The Financial University under the Government of the Russian Federation, Moscow (E-mail:


The use of bench-marking as a tool for assessing the competitiveness of business models


Summarizing the research results in their article the author identified features of the formation of competitive business models for exhibition of economic activity. The key elements of the business model and promising areas enhancing its performance and effectiveness were defined using example of the annually held “Golden Autumn” exhibition at the “All-Russian Exhibition Center”. The author suggested the criteria for benchmarking of the competitiveness changes in the business model that guarantee a steady rise in the efficiency and effectiveness of the project.

Keywords: business model; competitiveness; comparative analysis; performance; the effectiveness, adaptation to changes.


1. Berdnikov Viktor, Gavell Olga. Analytical tools to develop and monitor the effectiveness of business models//audit and financial analysis, # 3, 2013, pp. 283-294

2. Osterwalder A., Pigneur Y. and Tucci C., “Clarifying Business Models: Origins, Present, and Future of the Concept”, in Communications of the Association for Information Systems, 2005, vol. 16, pp. 751-775.

3. – Russian agro-industrial exhibition “Golden Autumn”. A. Grant and L.Schlesinger, Realize your customers’ full profit potential: Harvard Business Review, 1995, # 3, р. 59-72.

4. M. Porter. Strategy and the Internet: Harvard Business Review, 2001, # 4, p. 9-60

5. Stabell and Fjeldstad. Configuring value for competitive advantage: on chains, shops, and networks. Strategic Management Journal 19, 1998, р. 413-437.


Chinara V. Kerimova

PhD, Senior lecturer of the Economic analysis Department of Finance University under The Government of Russian Federation, Moscow (E-mail:


Methodics of revealing of information about the company's business-model in integrated reporting


the article reviews the frame of reference considering a business model as an analytical element of the company development strategy implementation, that focuses on respecting interests of different stakeholders’ groups. The author offers activities to disclose the information about the features used in the company’s business model in integrated reporting.

Keywords: business model; business-analyses; integrated reporting; information support; efficiency.


1. Barilenko V.I., Berdnikov V.V., Gavel O.J., Kerimova C.V. Analytical instruments of long-range business model realization for small and medium enterprises // RISK: Resources, information, supply, concurrence. – 2013. – # 4 – P. 246-254.

2. Barilenko V.I., Berdnikov V.V., Kerimova C.V. Analytical tool programs for innovative development of enterprises of the real sector of economics // Economics. Business. Banks. 2013. Т. 4. – P. 35-56.

3. Berdnikov V.V. Reflexive monitoring as an efficiency tool of controlling innovative-investment project // Audit and Financial Analyses. – 2012. – # 5 – P. 285-291.

4. Barilenko V.I., Efimova O.V., Berdnikov V.V., Kerimova C.V. Analytical tool programs of development the real economic // RISK: Resources, information, supply, concurrence. 2013. #1. P. 106-117.




Olga V. Makovijchuk

Zhytomyr state Technological university, Ukraine, Zhytomyr (E-mail:

Accounting and legal regulation of franchise operations


The article displays basic regulations with franchising operations. The author revealed that the current legislation is not sufficiently developed in the regulation of franchise operations. The fact is that the basic conditions for the execution of the stipulations specified in the contract.

Keywords: franchising, the franchisor, the franchise contract


1. Commercial contract. Concept and origination of business obligations [electronic resource]/education YUA. – Access mode: Goyder. EC Distribution Law. – Chichester. John Wiley & Sons, 1996. – 336 p.

2. Economic code of Ukraine: from the 06.11.2012 # 5480-IV [electronic resource]/by Verkhovna Rada of Ukraine. – Access mode:

3. The tax code of Ukraine: d.d.23.02.2012 [electronic resource]/by Verkhovna Rada of Ukraine. – Access mode:

4. Position description accountant [electronic resource]. Mode of access:

5. Draft law of Ukraine “about the franchise from 08.11.2001 number 824 [electronic resource]. – Access mode: /l_doc2.nsf/link1/ua/J824100A.html

6. Civìl′naj code of Ukraine: from 16.01.2003 # 435-IV [electronic resource]/by Verkhovna Rada of Ukraine. – Access mode: -15


LarisaG. Myhalchyshyna

Associate Professor Vinnytsia National Agrarian University Ukraine, Vinnitsa (E-mail:


Audit of debt securities as a form of external control


The paper presents the main problems of the external control operations with debt securities. Audit is presented as the kind of external control over the implementation of operations with debt securities, imposed embodiments audit of debt securities.

Keywords: audit, external audit, internal control, securities


1. Kravchenko Y. Securities market: [lectures]/Y. Kravchenko. – K.: VIR-p, 2002. – 368 pp.

2. Pasechnik V.G. Securities market: [tutorial]/V.G. Pasichnyk, O. V. Akìlìna. – Kyiv: Center for educational literature, 2005. – 168 s.

3. Râbìka Fr. Bill as a financial instrument / A. Râbìka // financial market of Ukraine. – 2008. #. 5 (55). –P. 12-16.

4. Soltan A. application of promissory notes in the intermediary operations / A. Soltan // all about accounting. – 2008. #. 19 (1416). – pp. 15-19.


Vera P. Sidneva

Candidate of economic sciences, Associate Professor, Professor, Department of Accounting in Commercial organizations Finance University under the Government of the Russian Federation, Moscow (E-mail:

Olesya I. Kostenko

graduate student Finance University under the Government of the Russian Federation, Moscow (E-mail:

Problems in the application of the concept of fair value in Russia, workarounds and beyond


The article considers the problem of determining the fair value measurement and accounting methods of fair value in relation to the Russian accounting based on the concept of fair value presented in the IFRS (IFRS) 13. Relying on results of the research the authors presented the main activities in the field of problem solving on the application of the concept of fair value and the requirements for the formation of an effective framework for determining the fair value.

Keywords: Fair value accounting in Russia, the methods of fair value accounting, the concept of fair value on the basis of IAS 13.


1. Russian Federation. Laws. On accounting: Federal law from 06.12.2011 # 402 -FZ “On Accounting”.

2. Russian Federation. Laws. Tax Code of the Russian Federation (Part One) of 31.07.1998 N 146-FZ (as amended on 03.12.2012).

3. Russian Federation. Ministry of Finance. International Financial Reporting Standard (IFRS) 13 “Fair Value Measurement ” (effective on the territory of the Russian Federation Order of the Russian Ministry of Finance 18.07.2012 # 106n).

4. IFRS outlook // Ernst & Young. 2012. May – June.

5. Getman V.G. About International Financial Reporting Standard “Fair Value” // International accounting. 2010. # 13.

6. Ilysheva N.N., Neverova O.S. Fair value as a method of evaluation: present and future // International accounting. 2010. # 7.

7. Kontorovich O.I., Grishkina S.N. Application of fair value in the financial statements: modern approaches compilers and evaluators // Property Relations in the Russian Federation. 2013. # 10 (145).

8. Kharchenko O.P., Potapov I.G. Sources of information to determine fair value under the Russian market / International accounting. 2012. #19.


Eevgeniy N. Zaremba

Assistant Professor of Accounting and Reporting, Vinnytsia National Agrarian University, Vinnytsia (E-mail:


Technique of internal control cash payment enterprise


The article defines the role and place of internal control in the enterprise, and also the essence of the concept of “internal control” and its importance in the control of cash payments. The author analyzed the economic nature of the control of cash payments.

Keywords: control, internal control, cash payments


1. Single State Register of court decisions [electronic resource]-access mode:

2. Nidlz B., Anderson H., Koulduêll D. Accounting principles/translated from English. Y. Sokolov. -2-nd Edition. -М: the finance and statistics, 1994. -496 p.




Lyudmila M. Kupriyanova

Development of professional competencies of teachers university


The article deals with the problems of development of professional competence of university teachers of economics, education development trends and requirements for professional competencies development programs based on the principles of replacement and upgrade of teachers’ professional skills. The author highlights the basic concepts of program design and learning technologies construction in the system of professional competence development of university teachers. The article describes the options for the development of professional competencies for university teachers, taking into account a number of factors influencing the content of specific programs for competence development and approaches to the development of professional competencies of teachers in the field of business management and self-entrepreneurship.

Keywords: competence, professional competence, skills, pedagogical innovations, evaluation of the quality, structural model, the quality of pedagogical activity, checking results, training, seminars, Office training complexes, business, presentation, quality examination, awareness of the problems.


1. Present an innovative approach to teacher training for vocational education system // N.V. Gafurova, S.I. Osipova // higher education today. – 2009. #6 -P. 72-75

2. Improving the pedagogical skills of teachers / N. Dremova / higher education in Russia. -2010. #1 -P. 117-120

3. Foreign practice for advanced training of teachers and professors of Economics // Kupriyanova L.M. // Economics of education #4(17), Moscow, 2003

4. Development cooperation and international education in high school // Kupriyanova L.M. // “Economics of education” #5, m.: 2010

5. On the competence approach in the system of economic education of high school / Kupriyanova L.M. // “Economics of education”, #6, M.: 2010

6. Operational management system educational space of the University based on simulation. Volkova Lidiya. Economy. Business. Banks. 2013. #3. С. 127-134.

7. Professional language teaching in a two-tier education system. Kondrahina Natalia, Petrova Oksana, Staroverova Nina. Economy. Business. Banks. 2012. #4. С. 109-120.

8. Site of the “top computer courses”:

9. Site Business Seminar:


Natalia E. Sokolinskaya

Candidate of economic science, Professor of Department of banking and Bank Management the Finance University Under the Government of the Russian Federation, Moscow (E-mail:

Development of scientific research in the field of risk management and its implementation in the program for masters courses


In this paper, we propose the basic directions of modernization programs for undergraduates studying the course “Risk Management in commercial banks”, based on a conceptual approach to construction risk management in commercial bank and take into account recent developments in information science, systems and multivariate approaches , as well as the ability to analyze all activities of the credit institution in the aggregate. The concept of an integrated approach to management of banking risks as a result should provide a unified model for managing the operations of the bank every day.

Keywords: risk management, scientific concepts, cash flow, time value of resources, economic capital, cost of capital, time uncertainty, operational risk, financial risk, opportunity cost.


1. The Federal law from 27.07.2010 # 198-FZ (ed. by 02.07.2013), “On amendments to the Federal law “On higher and postgraduate vocational education and the Federal law “On Science and State scientific and technical policy”

2. “Risk management in commercial bank” ed. Larionova I.V., M: KNORUS, 2014.

3. Zvonnikov V.V. Improving the competitiveness of vocational education institutions in the context of globalization: problems of integration processes for the evaluation of various models of perfection. Scientific Journal “Open education”, MGUÈSI, M., 2012.

4. Kupriyanova L.M. The competent approach in the system of economic education of higher school. Economics of education. 2010 # 6. C. 32-41.

5. Kupriyanova L.M. The method of “Case study” in higher professional education. Economics of education. 2013 # 3 (76). C. 33-46.




Victor V. Berdnikov

PhD (Economics), Association Professor, Deputy Head of Department of Economic Analysis the Finance University Under the Government of the Russian Federation, Moscow (E-mail:

Sustainable development of the Russian economy-to be


This article presents modern views about development of Russian Economy based on non-raw materials sector. Defined bounds of development of raw-materials economy. The example of agricultural sector contains risk consideration of continuous supporting financial institute’s instead real sector of economy. Marked reasons systematic lagging of development and importance of reindustrialization. Generalized main point of views on business-audit and business-analysis as institutional instruments of non-oil development of the Russian Federation.

Keywords: economic forum; roundtable; real and virtual economy; reindustrialization; sustainable growth; development program; budget; government-private partnership.




3. Berdnikov V.V. Business controlling: models, evolution, problems, solve: monograph. – publisher «Экономическая газета», 2012. – 488 p.

4. Berdnikov V.V. Controlling instruments for developing and modernizing of business-models of real sector companies// Government regulation of economy and improving effectiveness of economic subjects activity. ΙХ International science conference. Minsk: Management Academy under the president of Belarus Republic. p. 65-67.

5. Barilenko V.I. Basics of business analysis: tutorial book/ V.I. Barilenko, V.V. Berdnikov, R.P. Bylyga. KYORUS, 2014. 272p.

6. Bylyga R.P., Melnik M.V. Business audit. Practice and problems of development: monography. IYNITI-DANA, 2012. 264p.




Klaudia Kacpshak

Bachelor degree in Economics, Student of Department “Economic analysis” The Finance University under the Government Of the Russian Federation, Moscow (E-mail:


National innovation system of the Russian Federation: morden and perspective sytuation


Article is devoted to the topic of innovation system of the Russian Federation. Relevance of the topic at the present time is due to the incompleteness and future development of the innovation system of the Russian Federation, as well as the potential of the country in the field of innovation and opportunities in general. Given the shortage and depletion of resources and the need to improve the socio-economic welfare innovation is one of the key points of growth.

Keywords: national innovation system, economic growth, development factors, innovation development


1. Golichenko O.G. The National Innovation System of Russia: status and development // the Russian scientific institute of economics, politics and law, Moscow: Nauka, 2006, 396 p.

2. Gusev Z.V. National innovation system and its features in Russia // Creative Economy. – 2009. # 8(32). p. 106-110.

3. Kiselev K.A. National innovation system: development trends in modern Russia // Innovation Economy: information, analysis and forecasts, 2013, # 3, pp. 35-37.

4. Mamedov O. Mystery of the innovation economy in its innovative organization // Terra Economics, 2009, # 7, pp. 5-8.

5. Misyuryaev S.G. National Innovation System: genesis, concept, elements // Bulletin of the Moscow State Academy of Business Administration. Economy Series, 2011, # 4, pp. 181-188.

6. Morgounov EV NIS: mean and content // Property and market, 2004, # 7, pp. 10-21.

7. Polterovich V. The problem of formation the NIS // Economics and Mathematical Methods, 2009, # 2, pp. 3-18.

8. Sofina T.N. The National Innovation System of Russia: model of formation and development trends // Bulletin of the Novgorod State University, 2012, # 69, p. 44-47.

9. Stepicheva O.A. Yuriev VM, Osadchaya TG Dialectics of investment and innovation processes in the Russian economy // Tambov, Monography, 2008, 20 p.

10. Streltsov S.A. National Innovation System: experience, problems, challenges // Socio- economic phenomena and processes, 2011, # 7, p. 164-170.

11. Ter-Grigor’yants A.A. Innovation system as a factor in the dynamic development of the national economy // Bulletin of the North Caucasus State Technical University, 2011, # 2, p. 277-281.

12. Chebotarev N.F. Structure of the national innovation system // Audit and Financial Analysis, 2007. # 3, p. 460-469.

13. Bell D. The coming of post-industrial society: A venture of social forecasting. // N.Y.: Basic Books, 1973.

14. Schumpeter JA The theory of economic development // 1911.

15. The concept of socio-economic development of the Russian Federation until 2020.

16. National Association of Business Angels. Electronic access URL:

17. Kupriyanova L.M. small business development in Russia: problems of small innovative enterprises. Economy. Business. Banks. 2013. Vol. 2. p. 118-125.

18. Chapter III – support and crediting of the innovative small enterprises in Russia: development, problems and ways of their incoming. Kupriyanova L., Sokolinskaya N. Economy. Business. Banks. 2013. Vol. 1. p. 50-71.