ТЕНДЕНЦИИ РАЗВИТИЯ НАЛОГОВОГО ПОТЕНЦИАЛА

,
.
.
,
., [email protected],
,
,
SYSTEMS OF THE ACCOUNT OF THE INCOMPLETE COST PRICE –
"DIREKT-KOSTING". ADVANTAGES AND LACKS
I.P. Boriskina
Features of the account and the analysis of the limited cost price in the conditions of
system application "direkt-kosting" are considered, the basic making systems of the account
of the incomplete cost price are presented, allowing to define the degree of risk connected
with sharp change of demand for let out production, to define competitive price of let out
products, taking into account potential and social benefit
Keywords: the cost price, variable expenses, constant expenses,
costs, a factor cost
Boriskina Irina Pavlovna, candidate of economical science, docent, [email protected], Russia, Tula Financial University at the Government of the Russian Federation
336.22:332.14
.
,
.
,
-
,
:
,
–
,
-
,
,
1,5
)
.
35,7
.
.,
.
(
41,9
257
.
.
:
–
–
;
.
31
.
,
.
2007 .
2012 .
:
–
–
–
– 2007 .;
( 2009 .
(2010 . – 2012 .).
);
-
:
–
(
);
;
–
–
–
,
(
,
).
:
–
–
59%;
,
–
–
6
;
84%
(16%).
-
2012 .
–
39,6
.
.,
17,8%
,
8,8
–
– 31%.
2011 .;
.
.,
–
,
5
.
-
2012 .
5,5%,
,
.
-
.
:
–
10%
–
2012 .:
103% (
,
-
);
.
(
2012 .
84%
).
32
-
70%.
80%
21%
,
– 15,9
–
.
,
2012 .
. (40%
.
5
:
)–
;
– 10,6
– 5,4
– 5,2
.
. (27%) –
. (14%) –
. (13%) –
,
).
.
.
,
;
;
(
,
-
.
1.
11% (6% –
-
5%
).
2.
(
2012 . –
15%)
.
2012 .
«
»
150
.
.
.
.
-
,
,
2013 .
12,5%.
3.
,
.
-
1,5
.
.
2013 .
– 11,5%.
4.
,
99%
,
.
-
14%.
5.
.
2012 .
.,
16%
3,4
.
2013 .
,
2
-
.
,–
,
,
,
33
-
.
,
.
2013 .
0,4%.
-
,
(
700
.
120
,
.
2013 .
1
.;
2013 .
.).
,
,
1
.
,
,
45,2%.
.
,
,
-
,
,
.
.
,
,
( 2012 .
.
450
. 2013 . –
600
.
.).
,
,
10%.
6.
,
690
.
.(
(
14%
300
),
.
.).
200
– 2%,
2013 . –
10%.
.,
20%
.(
– 20%).
-
.
1
7.
.
-
2012 .
.
–
.
:
;
–
–
.
,
34
-
.
(0,3%)
.
2012 .
-
,
.
,
– 20%.
8.
:
2012 .
70
,
.
.
–
.
–
: 2007 .
2012 . –
-
11%.
–
–
2003 .
-
.
–
–
–
450
200
.,
(
.).
2013
27.12.2012
,
,
-
773.
2014
,
.
10%.
2013 .
,
2013 .
-
:
–
2012 . – 11%);
–
– 9,8
– 44,6
.
.(
.
.(
12,5%).
,
,
,
2012 .:
–
1,9
–
.
.;
–
77% –
;
30%;
35
-
–
600
.
. (
-
,
2012 .)
1.
2.
URL:tularegion.ru
27.12.2012 N
-
773. "
,
". URL:tularegion.ru
3.
4.
,
2012
. URL:http://dfto.ru/www/open/
.
2008-2013
URL:dfto.ru/www/doc/index.php?option=com_zoo&task...id
,
»,
,
.
.
.
«
-
,
,
,
,
,
«
»,
-
,
TRENDS OF TAX POTENTIAL TYPE REGION OF RUSSIA
S.N. Alexin, E.V. Belskaya
The main trends in the economic development of the subject of the Russian Federation on the example of the Tula region with the fiscal capacity of the region, the characteristic
of the main tax collection, tax revenues are predicted
Keywords: potential of taxation, economic development of the region, tax administration
Alexin Sergey Nikolaevich, candidate of economical science, docent of department
«Finance and Management», Russia, Tula, Tula State University,
Belskaya Elena Valerievna, docent of department «Finance and Management»,
[email protected], Russia, Tula, Tula State University
36