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ПРИНЦИПЫ И КОНЦЕПЦИИ СОВРЕМЕННОГО УРБАНИЗМА 现代城市主义的原则和概念
Statistika, učet i audit Pub Date : 2021-09-30 DOI: 10.51579/1563-2415.2021-3.06
Г.Ж. Сейтхамзина, Л.М. Бекенова, Э.Х. Ахатова
{"title":"ПРИНЦИПЫ И КОНЦЕПЦИИ СОВРЕМЕННОГО УРБАНИЗМА","authors":"Г.Ж. Сейтхамзина, Л.М. Бекенова, Э.Х. Ахатова","doi":"10.51579/1563-2415.2021-3.06","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-3.06","url":null,"abstract":". Целью статьи является их систематизация и анализ, а также выявление универсальных для современного глобального общества моделей и стратегий развития и модернизации городов. Для проведения комплексного и глубокого анализа современных урбанистических концепций и их систематизации, авторы исследуют само понятие урбанизации, и основные принципы и концепции современного урбанизма. Изучены основные аспекты проявления глобальности урбанизации на современном этапе, философско-мировоззренческие, проблемные и пространственные (географические). А также даны основные положения градостроительства, разработанные в рамках концепции Нового урбанизма. После анализа рассмотренных основных положений сделан вывод, что данная концепция направлена на создание комфортных экологически, эргономически и социально сбалансированных условий для проживания человека и для сохранения природы. При изучении основных концепций урбанизации применялся комплекс следующих методов экономических исследований: монографический, программно-целевой, логический. В работе над исследованием также были использованы такие теоретические методы исследования как, сравнения и обобщения, научная абстракция и синтез.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120892493","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ALTERNATIVE OPTIONS FOR THE PLACEMENT OF ASSETS OF THE UNIFIED ACCUMULATIVE PENSION FUND 统一累计养老基金资产配置的备选方案
Statistika, učet i audit Pub Date : 2021-09-15 DOI: 10.51579/1563-2415.2021-4.03
A. A. Zhantaeva
{"title":"ALTERNATIVE OPTIONS FOR THE PLACEMENT OF ASSETS OF THE UNIFIED ACCUMULATIVE PENSION FUND","authors":"A. A. Zhantaeva","doi":"10.51579/1563-2415.2021-4.03","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-4.03","url":null,"abstract":"In this situation, the peculiarity of managing pension assets is that there are certain requirements for the structure of the investment portfolio, that is, the introduction of preliminary restrictions on the upper share of various categories of instruments in the investment portfolio. They are: by assets, by risk, by concentration of ownership, by issuer and by type of securities. Therefore, in the process of forming a portfolio of assets (shares), assets with the least volatility are selected, i.e. the initial goal is to preserve assets, then profitability. In this regard, investment portfolio managers need to create a structure of liquid financial instruments that can be converted into cash in a very short period of time and receive a stable income with a reasonable level of risk, and make the right decision, carefully comparing them with alternative financial instruments. ... The effectiveness of such strategies often depends on the ability to prioritize investment activities and combine objectives and core principles. The goal is to ensure the safety of investments.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128238571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
THE THEORY AND METHODOLOGY OF LOGISTICS BASES, AND ITS INFLUENCE ON MANAGEMENT DECISIONS 物流基地的理论和方法论，及其对管理决策的影响
Statistika, učet i audit Pub Date : 2021-09-15 DOI: 10.51579/1563-2415.2021-4.01
K.T. Taigashinova, S. Dyrka, A. M. Dauzova
{"title":"THE THEORY AND METHODOLOGY OF LOGISTICS BASES, AND ITS INFLUENCE ON MANAGEMENT DECISIONS","authors":"K.T. Taigashinova, S. Dyrka, A. M. Dauzova","doi":"10.51579/1563-2415.2021-4.01","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-4.01","url":null,"abstract":"Annotation. The article is devoted to the study of the theory and methodology of logistics bases, and its influence on decisions via logistic management. Shows a broad controversy of scientists and experts by revealing the concept of logistics bases. Reveals the basic problem of logistics in the development of a balanced thorough management decisions. All the methods of management of logistics based on achievements by creation an effectiveness control of the company. Furthermore, enhancing its market price guarantees advantages over rivals. Most importantly, to create a competitive production. The main disadvantage of the post-Soviet period in Kazakhstan was that the management and control of movement, inventory management, costs, expenses based on cost optimization faded into the background. Today, all these shortcomings are recognized, and it is practically possible to respond to them in companies (organizations) through the use of information systems and management control.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129063779","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPROVING THE MANAGEMENT OF TRANSPORT INFRASTRUCTURE PROJECTS 加强交通基础设施项目管理
Statistika, učet i audit Pub Date : 2021-09-15 DOI: 10.51579/1563-2415.2021-4.04
B. Baitarakova, N. Korabaeva
{"title":"IMPROVING THE MANAGEMENT OF TRANSPORT INFRASTRUCTURE PROJECTS","authors":"B. Baitarakova, N. Korabaeva","doi":"10.51579/1563-2415.2021-4.04","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-4.04","url":null,"abstract":"Today, it is important to use alternative methods and approaches that allow for more efficient and high-quality management of projects that take into account the real cost and duration of construction stages. The main idea of this study is to improve the process support of companies to increase the management efficiency indicators during the construction of transport facilities. The research is based on a systematic approach and software applied to construction processes. The combination of management relationships with properly selected and used resources, in the presence of innovative technologies, will allow achieving visible results in the implementation of projects. Project management based on a systematic approach, using modern software, is recommended for implementation and use in construction organizations, as it allows you to optimize calendar planning and increase economic efficiency, even in periods of uncertainty; it allows you to reduce resource costs and reduce construction time; take into account the risks of the project, as well as monitor and track the actual implementation of projects for the construction of transport infrastructure facilities.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116154962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
WAYS TO IMPROVE THE ORGANIZATIONAL AND ECONOMIC MECHANISMS FOR THE DEVELOPMENT OF THE HOTEL AND TOURISM BUSINESS 如何完善酒店和旅游业发展的组织机制和经济机制
Statistika, učet i audit Pub Date : 2021-09-15 DOI: 10.51579/1563-2415.2021-4.05
E. Berkinbaeva
{"title":"WAYS TO IMPROVE THE ORGANIZATIONAL AND ECONOMIC MECHANISMS FOR THE DEVELOPMENT OF THE HOTEL AND TOURISM BUSINESS","authors":"E. Berkinbaeva","doi":"10.51579/1563-2415.2021-4.05","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-4.05","url":null,"abstract":"Being one of the largest highly profitable and dynamically developing sectors of the world economy, tourism has a significant impact on changes in the structure of the national and regional economy, the strategy and tactics of institutional transformations and the implementation of socio-economic policy. The purpose of the study is to study and develop new theoretical and basic mechanisms for improving the organizational and economic plan for the development of the block market of tourist services in the region. This is an updated justification of the concept of \"tourist region\" as the foundation for the development of tourist services at the regional level and the identification of consumer tourist demand chains, - the study of models of the development of the tourist market and the burp of hotel services in the region, as well as the identification of features of improving the organizational and economic mechanism for the development of hotel services in the region.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131095575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
REPORTING IN ACCORDANCE WITH THE 1ST NATIONAL FINANCIAL REPORTING STANDARD 按照国家第一条财务报告准则进行报告
Statistika, učet i audit Pub Date : 2021-09-15 DOI: 10.51579/1563-2415.2021-4.02
K. Alaidarkyzy, A. Atchabarova
{"title":"REPORTING IN ACCORDANCE WITH THE 1ST NATIONAL FINANCIAL REPORTING STANDARD","authors":"K. Alaidarkyzy, A. Atchabarova","doi":"10.51579/1563-2415.2021-4.02","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-4.02","url":null,"abstract":"","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127323293","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
NEW BALANCE: TRENDS AND DYNAMICS OF THE DEVELOPMENT OF THE MEAT HUB IN THE CONTEXT OF THE PANDEMICTIVENESS 新平衡:流行病背景下肉类中心发展的趋势和动态
Statistika, učet i audit Pub Date : 2021-06-30 DOI: 10.51579/1563-2415.2021-2.05
G. I. Adbikerimova, A. Mergenbayeva, M. Seidakhmetov, D. Kulanova
{"title":"NEW BALANCE: TRENDS AND DYNAMICS OF THE DEVELOPMENT OF THE MEAT HUB IN THE CONTEXT OF THE PANDEMICTIVENESS","authors":"G. I. Adbikerimova, A. Mergenbayeva, M. Seidakhmetov, D. Kulanova","doi":"10.51579/1563-2415.2021-2.05","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-2.05","url":null,"abstract":"In the meat balance of Kazakhstan, the defining place belongs to beef, which cannot be replaced by other types of meat, since each of them has specific taste qualities, amino acid composition and nutritional value. However, a sharp decline in the production of beef products of cattle breeding during the years of market transformations led to a significant reduction in the consumption of beef and veal by the population against the background of a decrease in the supply of domestic meat and a significant increase in its import supplies in frozen form, mainly from far-abroad countries. As a result of increased competition between producers of certain types of meat, beef producers were not in the best economic position. The urgency of solving the problem of the development of the domestic meat market in-creases due to the loss of Kazakhstan's food security for this type of food. The purpose of the study was to develop theoretical, methodological and methodological provisions of recommendations for the development of the market of meat products of cattle breeding in Kazakhstan. The object of the study was agricultural producers and meat processing enterprises. The scientific novelty is as follows: the theoretical foundations of the functioning of the market of meat and meat products as a complex and dynamically developing multifunctional pro-duction and economic system are revealed.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116429741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
CURRENT PROBLEMS IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN TEMPORARY STORAGE WAREHOUSES (TSW) 临时仓库管理会计组织中存在的问题
Statistika, učet i audit Pub Date : 2021-06-30 DOI: 10.51579/1563-2415.2021-2.03
A. Yerzhanov, K.T. Taigashinova
{"title":"CURRENT PROBLEMS IN THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN TEMPORARY STORAGE WAREHOUSES (TSW)","authors":"A. Yerzhanov, K.T. Taigashinova","doi":"10.51579/1563-2415.2021-2.03","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-2.03","url":null,"abstract":"The priority tasks for improving the system of accounting and information base, analytical service for making optimal operational management decisions in increasing the competitive advantages and profitability of temporary storage warehouses (TSW) services in the logistics system are identified. The authors note that for each warehouse that has its own purpose, there is a methodology for accounting for the cost of storing goods (except for the service of ser-vices) and a mechanism for calculating the total of services performed by each warehouse is nec-essary. Accounting and distribution of overhead costs in transport has its own characteristics. For many years of development of the management accounting methodology, a number of meth-ods for solving the problems of overhead distribution have been developed.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122437207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
ACCOUNTING FOR THE MAIN COMPONENTS OF THE ECONOMY 核算经济的主要组成部分
Statistika, učet i audit Pub Date : 2021-06-30 DOI: 10.51579/1563-2415.2021-2.02
A. Sharipov, А. Kereeva, B. Gussenov
{"title":"ACCOUNTING FOR THE MAIN COMPONENTS OF THE ECONOMY","authors":"A. Sharipov, А. Kereeva, B. Gussenov","doi":"10.51579/1563-2415.2021-2.02","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-2.02","url":null,"abstract":"The economic system is a complex social organism undergoing a constant process of metamorphosis. The conceptual framework of political economy captures the compo-nents of this system, its interaction with the socio-political superstructure, as well as its inherent contradictions. The article examines the laws of system development and their impact on econom-ic growth. It is revealed that the laws of development are the foundation on which the theoretical foundations of economic analysis are implemented and the assessment, diagnosis and forecasting of organizations' development is carried out. Accounting for the laws of system development al-lowed us to identify the main analytical tasks and indicators - the parameters of the organization that are affected by the laws considered. The main result of the economic reforms of independent Kazakhstan was the creation of a market-type economy and a system of effective state regulation that is adequate to the principles of market management. The process of economic reform is not complete: Kazakhstan's economic policy is gradually focusing on supporting its own most profit-able industries.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125751353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DEFINITION OF FAIR VALUE AND PROSPECTS OF ITS APPLICATION FOR ASSETS AND LIABILITY VALUATION IN RUSSIAN ACCOUNTING PRACTICE 俄罗斯会计实务中公允价值的定义及其在资产负债评估中的应用前景
Statistika, učet i audit Pub Date : 2021-06-30 DOI: 10.51579/1563-2415.2021-2.04
T. Mezentseva, A. M. Dauzova, B. Kerimbekova, A. Mezentsev
{"title":"DEFINITION OF FAIR VALUE AND PROSPECTS OF ITS APPLICATION FOR ASSETS AND LIABILITY VALUATION IN RUSSIAN ACCOUNTING PRACTICE","authors":"T. Mezentseva, A. M. Dauzova, B. Kerimbekova, A. Mezentsev","doi":"10.51579/1563-2415.2021-2.04","DOIUrl":"https://doi.org/10.51579/1563-2415.2021-2.04","url":null,"abstract":"The article discusses a method for assessing the assets of an organization at fair value. The concept of fair value is given. The prospects of its application for the valuation of assets and liabilities in Russian accounting practice are examined. The author proves the necessi-ty of taking a number of measures on the part of the state and firms to approve the fair value standard in the Russian accounting system. For some assets and liabilities, observable market transactions or market information may exist. For other assets and liabilities, observable market transactions or market information may not be available. However, the objective of measuring fair value in both cases is the same - to determine the price at which an orderly transaction would take place to sell an asset or transfer a liability between market participants at the measurement date under current market conditions.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115089097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
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