PRIMARY ACCOUNTING OF BUSINESS EXPENSES

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 87-91
Author(s):  
Olga ROMANOVA ◽  
Svetlana REPINA ◽  
Keyword(s):  
Production Systems ◽  
Visual Display ◽  
The State ◽  
Energy Complex ◽  
State Economy ◽  
Primary Documents

The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is important, and given the gradual growth of the role of energy in the state economy, it is relevant. All expenses that are recorded in the company’s accounting records during the reporting period must be confirmed by documents characteristic of a certain group of expenses, so this particular direction was chosen for the study. The paper examined the existing features of the main primary documents for accounting for payroll accruals and payments, settlements with accountable persons, cash, material, and other expenses. In the process of writing the paper, the principle of filling out and containing 18 current documentary forms of the corresponding direction was described, divided into groups according to their purpose for a more visual display of the results of the study.

Improvement of the System of Statistical Indicators of the State and Development of the Fuel and Energy Complex of the Russian Federation

2019 ◽  
Vol 26 (12) ◽  
pp. 27-38
Author(s):  
M. R. Еfimova ◽  
N. A. Korolkova
Keyword(s):  
Oil Production ◽  
The State ◽  
Production Costs ◽  
Energy Resources ◽  
Oil Refining ◽  
Steady Increase ◽  
Development Trends ◽  
Energy Complex ◽  
Statistical Indicators

The article proposes an improved system of statistical indicators for assessing the state and development of the fuel and energy complex of Russia, which defines a methodological approach to identifying factors and trends in its development. The introduction highlights the relevance of modernization of information and methodological support for reaching decisions on new tasks, including those related to the digitalization of the economy and implementation of the national projects’ portfolio. The body of the article critically examines the current configuration of official and departmental statistical information, based on which the authors selected 85 key indicators reflecting the state and development level of the fuel and energy complex of Russia. All of them can be delineated by sectors and analysis tasks. This evaluation system includes 7 blocks: general block characterizing the role of the fuel and energy complex in the economic system; key industry performance indicators; indicators of the production structure by industry; technological indicators of industries; prices for fuel and energy resources; production costs by industry; distribution indicators of fuel and energy resources. The paper analyses development trends in the fuel and energy sectors for 2008-2018. In particular, the authors’ research showed that modern oil production is characterized by a change in the territorial structure, as well as the reinstatement of the role of vertically integrated companies in the development of oil production. The article presents findings on the technological upgrading of Russian oil refining. However, the authors’ research proved that oil refining depth has ceased to be a reliable indicator of the level of technological equipment and modernization level of oil refineries. With regard to the development of the gas industry, there has been a steady increase in gas production, which is supported by maintaining a steady increase in demand for Russian gas in the domestic and foreign markets. The all-time high domestic consumer demand for gas fuel, associated with the Russian Regions Gasification Program implemented by the Ministry of Energy of Russia, was recorded. At the same time, the authors identified the main risk factors in the development of the industry related to Gazprom (a backbone of the energy sector) activities. The persistent positive growth dynamics in commodity production of associated petroleum gas was established. It was also noted that the highest percentage of its beneficial use is characteristic of operators of production sharing agreements. As for the results of the analysis of the coal industry, a matter of interest is the growth of domestic prices for coal products and related derivative trends. Particular attention is paid to the development of the possibilities of using over-the-counter coal price indicators. Replacement of coal with natural gas at a thermal power station in most regions of the country is of interest within the identified development trends of the electric power industry in Russia, which is explained by the environmental friendliness of electricity generation.

scholarly journals THE INDIVIDUAL AND THE STATE IN MYCENAEAN GREECE

2011 ◽  
Vol 54 (1) ◽  
pp. 19-28 ◽  
Author(s):  
CYNTHIA W. SHELMERDINE
Keyword(s):  
The State ◽  
Full Time ◽  
Archaeological Evidence ◽  
Time Interaction ◽  
Binary Model ◽  
State Economy ◽  
Total Control ◽  
The Individual ◽  
Linear B

Abstract Understanding of Mycenaean palatial administration has moved from a monolithic view of the palace as having total control over the economy of a given state, to a binary model that imagines a non-palatial sector of the state economy alongside the palatial. Further research suggests, however, that we should rather think of a continuum, with individuals and groups involved in various ways and to various degrees with the central palatial administration, from full-time interaction to no contact at all. The evidence shows the negotiating power of individuals, and also the role of the palace as a consumer rather than simply as a producer. This paper brings together some indications of such a continuum, drawn chiefly from the Linear B tablets. It closes with a brief look at relevant archaeological evidence: the use of seals to indicate status and authority, and the evidence of non-palatial settlements within palatial states.

The role of national plans in developing the competitiveness of the state economy

2020 ◽  
Vol 8 (1) ◽  
pp. 672-686
Author(s):  
Nikolay I. Dorogov ◽  
Ivan A. Kapitonov ◽  
Nazygul T. Batyrova
Keyword(s):  
The State ◽  
State Economy

scholarly journals INFLUENCE OF GLOBAL TRENDS ON FORMATION OF ENERGY SECURITY STRATEGY ON THE EXAMPLE OF THE PIPE-ROLLING INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 8 (3) ◽  
pp. 46-50
Author(s):  
Tat'yana Malyutina
Keyword(s):  
Russian Federation ◽  
Energy Security ◽  
The State ◽  
Security Strategy ◽  
Pipe Rolling ◽  
Global Trends ◽  
Energy Complex ◽  
Rolling Industry ◽  
The Russian Federation

The article briefly describes the impact of global trends on the formation of the energy security strategy of the Russian Federation today based on the analysis of existing statistical data and media publications. The role of the pipe-rolling industry, the fuel and energy complex and other industries in Russia in the energy security of the country is shown including the prospects for their innovative development, energy efficiency, the implementation of strategically important directions in the energy sector of the state formed under the influence of the latest global trends. The author has made an attempt to reveal the concept of ensuring the energy security of Russia through the prism of the latest Federal Laws, Decrees, Resolutions, Orders and Draft Resolutions of the Government and the President of the Russian Federation. On the basis of the given legislative framework and the possibilities of the country's industrial capacity, the role of the pipe-rolling industry for the fuel and energy complex and other sectors of the economy is revealed, with conclusions about the long-term prospects for the intensive development of the industry associated with the modern concept of ensuring Russia's energy security which issues serious challenges to the entire industrial complex of the state.

Some Varieties of Utopian Method

2013 ◽  
Vol 21 (2) ◽  
pp. 41-50 ◽  
Author(s):  
Ruth Levitas
Keyword(s):  
Civil Society ◽  
Social Transformation ◽  
Common Ground ◽  
The State ◽  
Proper Method ◽  
State Economy ◽  
Ways Of Thinking

This article opens with H.G. Wells's assertion that utopia is the distinctive and proper method of sociology. It outlines four ways of thinking about utopia which imply different methods, distinguishing a hermeneutic method from the imaginary reconstitution of society. The author finds common ground with Wright in exploring and endorsing the role of utopia, utopias and utopianism in transforming capitalism into something better. But this article focuses on two areas of difference: Wright's reliance on extrapolation from prefigurative practices, and the state–economy–civil society model that underpins Wright's work. It argues that we should take imagination and the imaginary reconstitution of society more seriously as tools in the struggle for social transformation.

The Politics of Australia’s Economic Development

2020 ◽  
Author(s):  
Stephen Bell ◽  
Michael Keating
Keyword(s):  
Aggregate Demand ◽  
The State ◽  
Late Nineteenth Century ◽  
Role Of The State ◽  
State Economy ◽  
Australian Economy ◽  
History Of ◽  
Changing Role ◽  
Liberal Market Economy

This chapter reviews the history of state–economy relations in Australia since the late nineteenth century. Although Australia is typically categorized as a liberal market economy, this chapter argues that the state has been of central importance in shaping and managing the Australian economy over time. The chapter outlines the changing role of the state in the Australian economy, a process typically shaped by alterations to state–economy relations following major economic crises, such as the Depressions of the 1890s and 1930s, as well as the stagflationary crisis of the 1970s, which ushered in more market-based, neoliberal forms of economic policy. The chapter’s key argument for the contemporary era is that supply-side-focused neoliberal policies have run their course, and that a new demand-side policy focus aimed at dealing with weak aggregate demand, inequality, and flat wages is now required in order to spur aggregate demand and economic growth.

scholarly journals Review-based Emergy Analysis of Energy Production

2015 ◽  
Vol 2 ◽  
pp. 85
Author(s):  
Ginta Cimdina ◽  
Toms Prodanuks ◽  
Dagnija Blumberga ◽  
Ivars Veidenbergs
Keyword(s):  
Thermal Energy ◽  
Energy Production ◽  
Production Systems ◽  
Emergy Analysis ◽  
Use Of Resources ◽  
State Economy ◽  
Definition Of ◽  
Economical Feasibility

The role of power and thermal energy is impossible to overestimate in development of both state economy sector and everyday life of households. Importance is connected with use of resources, economical feasibility and effect to climate changes. The optimization of energy production allows to promote development of sustainable society. The most popular and efficient technologies for generation of power and thermal energy are cogeneration plants (CHP). Traditional evaluation methodologies of energy production systems are based on analysis of energy and mass balances as well as on cost analysis. It is not enough for assessment of complete sustainability of system. Necessary environmental impact assessment of energy production is possible to implement by use of emergy analysis. Definition of emergy includes one type of energy, which is used directly or indirectly to produce materials, provide services and finances. Emergy dimension is emjoules (seJ.). Paper presents case study of emergy analysis of different operation modes of one cogeneration plant.

scholarly journals ECONOMIC CONTENT AND CLASSIFICATION OF PUBLIC DEBT

2021 ◽  
Author(s):  
Nataliia Zhmurko ◽  
Olga Rudyk ◽  
Tetiana Hrynkevych
Keyword(s):  
Public Debt ◽  
The State ◽  
Economic Life ◽  
Financial Policy ◽  
Role Of The State ◽  
Detailed Classification ◽  
State Economy ◽  
The Stability

The appropriate use of debt funds and proper servicing of public debt is determined by the stability of the economy. The solution to these issues will determine the effectiveness of the implementation of budgetary policy in the state, the stability of the national currency. To solve these problems, the search for ways and methods for effective management and servicing of public debt in the country is being carried out. It is quite reasonable to consider public debt as an important instrument of financial policy in the state. It is the main criterion for determining how effective the economy is and how well the state performs its functions both at the national and international levels. Economists at different times had different approaches to determining public debt, the expediency of borrowing by the state and the role of the state in the economic life of the country and the resulting further opportunity to accept debts and manage financial resources. However, today economists cite a number of features, functions of public debt, and scientists have developed different approaches to understanding this concept based on the criteria of the sources of their formation and characteristics. Approaches to the interpretation of public debt are extremely different, thereby complementing each other and show how complex the subject of research is and how broadly it can be interpreted. There are many approaches to determining public debt, as well as its impact on the state economy. Some approaches complement each other, others completely contradict each other. However, the tendency for the state to take on debts, whether external or internal, remains inevitable. And the expediency and justification of taking such, it will be possible to speak only on the fact of use of these means and development or, on the contrary, decline of economy. However, public debt as an economic category is an integral part of the state’s economy, where the state acts as an active participant in debt relations. That is why in the article the authors highlight the economic content and purpose of public debt on the basis of the works of well-known domestic and foreign economists highlight its main functions, carry out a detailed classification of debt borrowings according to a number of features.

scholarly journals Directions of Municipal Policy in Rural Development

2020 ◽  
pp. 28-31
Author(s):  
Gennadii Vladimirovich Panfilov
Keyword(s):  
Rural Development ◽  
Development Policy ◽  
Agricultural Sector ◽  
Municipal Government ◽  
The State ◽  
Municipal Policy ◽  
Methodological Research ◽  
State Economy ◽  
Analytical Review

The article is focused on the role of municipal government in the framework of the development policy of rural territories of Russia. The aim of this work is to determine the main vectors of improving the existing concepts of rural development in the country through an analytical review of theoretical and methodological research of Russian scientists. As a result of the study, the author highlights the problem of lack of stability in the structure of financing rural development, as well as the insufficient emphasis of researchers and government on the role of the agricultural sector in the state economy.

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