home - Finance - books - Finance and Statistics - Kovalev AM

Finance and Statistics - Kovalev AM

It recommended by the Ministry of Education of the Russian Federation as a textbook for students of economic directions and specialties of higher educational institutions

Moscow

"Finance and Statistics"

2005

AUTHORS:

AM Kovalev, Honored Worker of Higher School, Dr. Econ. Sciences, prof. (Chapter 5.12.);

NP Barannikova, PhD. ehkon. Sciences, Assoc. (Chapter 1, §1.2, Chapter 2, §2.1, Chapter 3...);

VD Bogachev, PhD. ehkon. Sciences, Assoc. (Chapter 7).

LA Burmistrov, PhD. ehkon. Sciences, Assoc. (Chapter 2 §2.4.);

AA Volodin, Dr. Econ. Sciences, prof. (., Chapter 4, Chapter 10, §10.1.);

SS Golubeva Dr. Econ. Sciences, prof. (Sec. 13);

AN Zhilkin, PhD. ehkon. Sciences, Assoc. (Chapter 11.);

MV Karp, PhD. ehkon. Sciences, Assoc. (Chapter 6).

OM Mahalnna, PhD. ehkon. Sciences, Assoc. (Chapter 2 §2.3.);

NF, Samsonov, Dr. Econ. Sciences, prof. (. Chapter 2 §2.2, Chapter 10 §10.2.);

NI Strokova Dr. ehkon. Sciences, Assoc. (Chapter 1, §1.1, Chapter 3..);

LV Tokui, PhD. ehkon. Sciences, Assoc. (Chapter 2, §2.4, 2.5.);

EAT. Shabalin, Dr. Econ. Sciences, prof. (Ch. 8, 9).

REVIEW:

Department of "Money, credit, banks' Training Institute of the Finance Academy under the Government of the Russian Federation,

Doctor of Economic Sciences, Professor Vladimir Ilyin



CONTENT


1. ESSENCE AND FUNCTIONS OF FINANCE OF THE RUSSIAN FEDERATION
1.1 STAGES OF DEVELOPMENT FINANCE IN RUSSIA
1.2 FUNCTIONS OF FINANCE
2. FINANCIAL SYSTEM
2.1 FORMATION OF THE FINANCIAL SYSTEM
2.2 BUDGET AND BUDGET STRUCTURE
2.3 EXTRABUDGETARY FUNDS
Mandatory Health Insurance Fund
2.4 ORGANIZATION, FUNCTIONS AND INSURANCE
Social insurance
2.5 STOCK MARKET AS PART OF THE FINANCIAL SYSTEM
3. MANAGING SOVEREIGN DEBT
3.1 NATURE AND SIGNIFICANCE OF PUBLIC DEBT
3.2 GOVERNMENT SECURITIES AS A TOOL OF PUBLIC DEBT
3.3 CHARACTERISTICS OF CERTAIN TYPES OF STATE SECURITIES
The bonds of the state savings loan
4. FINANCE COMPANIES
4.1 FINANCIAL RELATIONS COMPANIES
4.2 CASH FUNDS OF ENTERPRISES
4.3 MANAGEMENT OF CASH FLOWS
5. The profits of an enterprise. ITS PLANNING AND DISTRIBUTION
5.1 THE ROLE OF PROFIT IN THE BUSINESS DEVELOPMENT
5.2 Factors influencing the amount of profit
5.3 COMPOSITION OF GROSS PROFIT COMPANIES
5.4 DETERMINATION target profit - the starting point BUSINESS
The calculation of basic profitability
5.5 DISTRIBUTION OF PROFITS IN THE MODERN SYSTEM OF TAXATION
5.6 Value of the net profit remaining at the disposal of the company
6. TAXATION OF ENTERPRISES
6.1 TAXATION SYSTEM IN THE RUSSIAN FEDERATION
6.2 SOCIO-ECONOMIC ESSENCE OF TAXES
6.3 VALUE ADDED TAX
6.4 EXCISE
6.5 Corporate income tax
6.6 PROPERTY TAX ENTERPRISES OF THE RUSSIAN FEDERATION
6.7 Other taxes paid by enterprises
6.8 SIMPLIFIED SYSTEM OF TAXATION OF SMALL BUSINESS
7. FINANCIAL PROBLEMS OF FORMATION AND USE OF WORKING CAPITAL ENTERPRISES
7.1 The economic essence of working capital of enterprises
7.2 ORGANIZATION WORKING CAPITAL ENTERPRISES
7.3 Definition of business needs for working capital
7.4 Sources of working capital
7.5 Effective use of working capital
8 INVESTMENT POLICY OF ENTERPRISES
8.1 PRINCIPLES OF IMPLEMENTATION OF INVESTMENT ACTIVITY
8.2 SOURCES AND METHODS OF INVESTMENT
8.3 THE ROLE OF THE BUSINESS PLAN IN EVALUATION OF INVESTMENT PROJECTS
9. FINANCIAL ASPECTS OF BUSINESS PLAN
9.1 THE CONCEPT OF BUSINESS PLAN, its scope and modalities of developing
9.2 FINANCIAL ASPECTS OF THE DEVELOPMENT OF ENTERPRISE BUSINESS PLAN
PROGRAMME OF WORK FOR THE DEVELOPMENT AND IMPLEMENTATION PLAN VIZNES
10. The financial problems of insolvency (bankruptcy) of enterprises
10.1 Financial causes and indicators of insolvency of enterprises
10.2 DIRECTIONS company's financial recovery
11. FINANCIAL ANALYSIS AND FINANCIAL STRATEGY FOR COMPANIES
11.1 FINANCIAL ANALYSIS FOR THE ENTERPRISE
Odds entity's financial performance
An analysis of the balance of the asset
Analysis of financial results of the coefficients
11.2 FINANCIAL STRATEGY FOR COMPANIES
12 FEATURES OF FINANCE OF THE COMPANY
12.1 PRINCIPLES OF CREATION AND PERFORMANCE OF THE COMPANY, THE ROLE OF FINANCE
12.2 CAPITAL, INCOME AND FUNDS OF THE COMPANY
12.3 SECURITIES JOINT STOCK COMPANY
12.4 REGISTER OF SHAREHOLDERS OF THE COMPANY
12.5 FINANCIAL MATTERS OF REORGANIZATION AND LIQUIDATION OF THE COMPANY
13. The financial and industrial groups
13.1 ECONOMIC CONTENT CREATION OF FINANCIAL AND INDUSTRIAL GROUPS IN RUSSIA
13.2 Priorities for development and state support of financial and industrial groups
13.3 FINANCIAL AND ECONOMIC ASPECTS OF ACTIVITY FPG
LITERATURE