The problems of road transport
Transport equipment
Construction
Economics and management
Relevance of the research presented in this article consists that, considering complexity, versatility and dynamism of technological processes of an autorecycling, an important aspect is the assessment of quality of management and effective use of financial resources of system in general. The author notes need of the accounting of the specific features making it elements on identification, movement, storage, return and utilization thrown and the razukomplektovannykh of vehicles.
In article the technique of the economic analysis of use of financial means of the Avtoretsikling enterprises based on ways of studying of cash flows, and including the following elements is considered: formation of the scheme of financing of economic activity on objects of the analysis, ways and receptions of the analysis of cash flows on separate economic operations, and also complex balance of these streams serving economic activity of the enterprises of system in a definite time.
Approach from positions of the analysis of cash flows, according to the author, allows to reveal and correctly to form a pure cash flow, and also opportunity to define structure of cash flows of the enterprise that shows relevance of this research.
The author proved and opened methods of improvement of quality of financing with use of the direct and indirect analysis of cash flows.In article the development of multiple-factor system of motivation of the personnel including not only system of compensation, compensation payments, moral encouragement and career development, but also the elements providing social needs of employees is considered.
Modern effective systems of motivation in the successful companies have complex character, include a set of the components allowing not only to compensate adequately to the personnel the enclosed labor efforts, but also to satisfy needs of workers of higher level, than basic.
The question of creation of the corporate pension scheme, that is definition of a ratio of financial participation in insurance payments of the company and the employee is actual. Introduction at the corporate level of pension insurance in the majority of the companies is carried out concerning the highest administrative board.
By the author it is shown that introduction of corporate pension insurance is the difficult complex work demanding participation not only the HR manager, but also financial service of the company, and lawyers. The decision has to be made deliberately and accurately.
In article it is noted that corporate insurance represents more effective instrument of protection against risks and motivation of the personnel.Level of economic and innovative development of the organizations of transport in many respects depends on ability of managers to plan and operate expenses with use of the budgetary approach. This problem at costs planning on service of logistics is especially actual, control over money and studying of rationality of their expenditure by the divisions which are responsible for supply and sale.
The author allocated problems of creation of independent system of budgeting of service of logistics at the enterprises and in the organizations of various branches. The most obvious problem of adjustment of system of budgeting of service of logistics are high costs of its development and deployment. It is connected with that make a basis of budgeting: the accounting of the actual indicators, control of performance of budgets for the purpose of development and implementation of the timely correcting actions.
The human factor belongs to common problems of effective functioning of budgeting. At creation of budgets of service of logistics the human factor also remains to one of the main problems.
In article the problems arising at the organization of budgeting of service of logistics, and also the main directions of their permission are considered.This article is devoted to consideration of some aspects of the qualitative analysis of investment risks of the motor transportation enterprises. It is connected with that over the last ten years on the motor transport lag of growth rates of investments from average values of these indicators on transport branch is observed.
The author definition of concept of "investment risk" was offered, types of investment risks are defined, and basic classification of investment risks of the motor transportation enterprises is given.
The accurate sequence of implementation of investment activity of the motor transportation enterprises which includes four stages is presented in article: pre-investment, investments into objects, uses of objects and elimination (sale) of objects.
Production risks, natural and natural risks, political risks, legal, organizational and financial risks were distinguished from risks of investment into real assets depending on area of manifestation by the author of article, and their main features are shown.
The carried-out analysis of investment risks of the motor transportation enterprises allowed the author to develop their generalized basic classification on the basis of which at each motor transportation enterprise it is possible to construct individual classification of investment risks that is actual in the conditions of modern realities.Relevance of the designated problem consists that the vital issue connected with possibility of effective operation of objects of fixed assets is its modernization as this procedure has impact on taxable base on income tax that is important for the majority of the enterprises.
In article the essence of modernization, reconstruction and repair of objects of fixed assets, and also their order of reflection are given in accounting. On concrete examples authors considered the typical economic operations connected with modernization of fixed assets and also explanations on their registration in primary documents and registers of accounting are given.
This article allowed to reveal a problem of imperfection of the legislation concerning carrying out operations on accounting and tax accounting that generates in the organizations many disputable situations at determination of initial cost of objects of fixed assets, useful services and the applied norms of depreciation.
The material presented in article is based on acting standardly – legislative base (The tax code, Orders of the Ministry of Finance and other documents) taking into account the last changes and additions.In article the topical issues devoted to need of use of budgets of HR service of the enterprises of passenger transport are considered.
The author marks out that the management focused on result allows to transform concrete activity and strategy of the enterprise of passenger transport to rather full set of indicators which form system of strategic control and management. One of instruments of the planning and management focused on result is the budgeting consisting in construction and budget performance of the enterprise on the basis of the interconnected budgets of separate divisions and services including budgets of HR service.
In article the reasons which interfere with introduction of budgeting of HR service at the enterprises of passenger transport are allocated. Treat them: absence at the enterprise of strategic planning and statement of specific objectives; unavailability of CEOs to delegate part of the powers to services on the personnel regarding strategic and operational management of human resources; absence of interrelation between results of management of expenses of the enterprise and costs of the personnel, level of compensation of specialists of HR service; lack of practical practices on budgeting, etc.
Possible versions of budgets of HR department are offered. The sequence of actions at an assessment and the analysis of implementation of budgets is stated.Engineering education
This article is devoted to theoretical aspects of distance learning as way of representation of the training material giving the chance trained to receive information with use of modern technologies, and teaching disciplines of a financial cycle (on the example of Finansy chair of MADI). Distance learning as a way of representation of a training material is an important element in the course of training, and gives the chance trained to receive information, saving time resource that is rather actual in the modern fast-changing reality.
In this article on concrete examples the essence and the maintenance of a technique of remote teaching discipline "Finance" are considered. Recommendations and a technique about the organization and preparation of lectures and a practical training (webinars) are made, the main forms of control are given and the special attention to a place of independent work trained in educational process is paid. The system of distance learning of Mirapolis which is used in the course of training, allows: to organize distance electronic learning of any complexity; to develop or import electronic courses; to provide training materials trained and to control results; to organize feedback from trained on quality of training. That is distance learning allows the person to be professionally mobile and creatively active.Military Affairs
Physical culture
It is specified in article that the level of development of physical qualities are one of important indicators of biological health of the person, his working capacity in any kind of activity. Development and improvement of physical qualities is also one of important problems of professional and applied physical training of automobile and road specialties.
The long-term researches conducted by teachers of department of a physical education of Moscow Administrative Road Inspectorate among students show that the level of development of physical qualities from most of them insufficient and is required selection of the most effective exercises for their development and improvement.
One of the most demanded qualities for students is force. Among huge variety of the physical exercises contributing to the development and improvement of this quality the most popular and most effective exercises for development of force which are carried out with a body weight and with the partner's weight are presented in article on the basis of the analysis the Internet of resources. The basic methodical provisions of development of this physical quality are given.