Экзамен - 21 билет - текст песни, слова, перевод, видео

1. The main stages of the budget cycle. Possible problems of introducing budgeting in a commercial organization.

The concept of a budget cycle implies a set of actions and measures to form the budget of the company. The budget cycle is divided into two main stages: pre-preparatory measures for the budgeting process; The budgeting process itself.

The preparatory stage includes: identifying the strategic guidelines of the enterprise; Analysis of the foreign economic environment; identification of strategic guidelines of business areas; The formation of internal standards.

Strategic planning covers the first three sub -steps of the budget cycle. Very often, strategic planning is reduced to the preparation of the annual budget at the enterprise. This is due to the frequent and spontaneous changes in the external environment, that is, changes in legislation, etc. In this regard, strategic planning sometimes simply loses its significance and significance in the understanding in which it should be. In the modern economy, strategic planning is reduced to managing the enterprise in determining the goal and compliance with this goal resources available in stock in the conditions of a constantly changing economic environment, that is, with strategic planning, priority types of development are selected, more possible in modern conditions .

For any strategic goals, the following criteria are defined: specificity; measurability; achievement; Relaxation with a specific period of achievement.

The second sub -stage of the budget cycle is to form the forecasts of the external environment to determine the factors affecting the real development of the enterprise, as well as its future growth. The data plan for external factors or macroeconomic indicators is approved by the Budget Committee, which is created specifically as a controlling body for managing the budget process. Macroeconomic factors include: forecast for inflation; refinancing rate forecast; Forecast of currency rates, etc.

In addition to economic factors, there are also non-economic, such as: legislative factors; competition factors; political factors; Market factors, etc.

This group of factors cannot be neglected, since they often depend on them much more than on economic factors.

The next stage of the budget cycle is important in connection with the need to plan in all areas of the company. Priority areas of activity are selected here.

After the stage of preparation, the budgeting process itself is expected directly. At the given stage, in accordance with the goals and objectives, the consolidation of the available data is carried out, which had previously been represented by the centers of financial responsibility. Data is entered into a single general budget, adjusted as necessary. Then the financial result and the balance of cash for the predicted period are displayed.

2. Factoring operations and features of their application in Russian banks.

Factoring is a special variety of financial transactions in which the bank or specialized company has the right to a monetary claim to the debtor and self -meaning the debt to the benefits of the creditor (seller) for some specific remuneration. Thus, the basic functions of factoring are:

• Protection of the interests of the supplier by financing his current activities;

• control over the commercial loan provided, including receiving revenue with the should;

• maintaining relevant accounting operations;

• Protection against credit risks (in case of factoring without turnover).
In Russia, factoring operations began to be carried out by banks since 1988. The first regulatory document establishing the procedure for conducting factoring operations was an in-structural letter of the State Bank of the USSR No. 252 dated 12.12.1989 “On the procedure for the assignment of suppliers to the bank of the right to receive payment on payment requirements for supplied goods, work performed and services rendered. ” An analysis of the content of this letter shall be what factoring was considered as a purchase of the rights of the supplier. After some time, the first part of the Civil Code of the Russian Federation is introduced by Chapter 43 “Financing for the assignment of a monetary claim”.

However, due to the novelty of legal relations accompanying the factoring transaction and the lack of standards for the implementation of this type of activity as a financial agent, the principles laid down in the Civil Code of the Russian Federation do not have a single interpretation of the essence, types and possibilities of factoring services.

According to the Law “On Banks and Banking”, a credit institution has the right, in addition to the main activities, to carry out the following transactions:

• the issuance of guarantees for third parties providing for the fulfillment of obligations in monetary form;

• Acquisition of the right of claim from third parties of the fulfillment of obligations in monetary form, etc.

FI
In Russia, factoring operations began to be carried out by banks since 1988. The first regulatory document establishing the procedure for conducting factoring operations was an in-structural letter of the State Bank of the USSR No. 252 dated 12.12.1989 “On the procedure for the assignment of suppliers to the bank of the right to receive payment on payment requirements for supplied goods, work performed and services rendered. ” An analysis of the content of this letter shall be what factoring was considered as a purchase of the rights of the supplier. After some time, the first part of the Civil Code of the Russian Federation is introduced by Chapter 43 “Financing for the assignment of a monetary claim”.

However, due to the novelty of legal relations accompanying the factoring transaction and the lack of standards for the implementation of this type of activity as a financial agent, the principles laid down in the Civil Code of the Russian Federation do not have a single interpretation of the essence, types and possibilities of factoring services.