In modern market conditions, it is necessary to use economic indicators for planning and objective assessment of the enterprise, the creation and application of special funds. The main task for the effective development of the enterprise is to manage the formation of income, expenses and profits in the process of operating, investment and financial activities of the enterprise, which depend on the head and financial managers. Effective management is the correct construction of the enterprise organizational and methodological systems of information supply management process and the use of modern methods of analysis and control. For the stable operation of the enterprise, the correct distribution of income and expenses is necessary. Income and expenses are complex economic indicators, as each company wants to get more income, but at the same time to bear the lowest costs by saving money and increasing the efficiency of their use. In order to achieve the final result at the lowest cost, it is necessary to study the sources of income, but the main source of management are the costs and their adoption. As a result of the study of the history of the Russian accounting system, a scheme for the development of accounting accounts by income and expense categories has been developed, which allows users to disclose information in more detail for making management decisions. On the basis of analysis of accounting systems of the enterprises and regulatory documents developed recommendations for choice of tax system with the aim of optimizing the company and implemented the formation of the budgeting system with the aim of correlating the distribution of income and expenditures of the company. The directions of formation of compliance of accounting of income and expenses of the enterprise in order to reduce the erroneous entry of data in the financial statements. / В современных рыночных условиях необходимо применение экономических показателей для планирования и объективной оценки деятельности предприятия, создание и применение специальных фондов. Основной задачей для эффективного развития предприятия является управление формированием доходов, расходов и прибыли в процессе операционной, инвестиционной и финансовой деятельности предприятия, которые зависят от руководителя и финансовых менеджеров. Эффективное управление заключается в правильном построении на предприятии организационно-методических систем информационного снабжения процесса управления и использование современных методов анализа и контроля. Для стабильного функционирования предприятия необходимо верное распределения доходов и расходов. Доходы и расходы являются сложными экономическим показателями, так как каждое предприятие хочет получать больше доходов, но при этом нести наименьшие затраты, путем экономии в расходовании средств и увеличение эффективности их использовании. Для достижения конечного результата при наименьших затратах необходимо изучать источники получения доходов, но основным источником управления являются расходы и их принятие. В результате исследования истории российской учётной системы разработана схема развития счетов бухгалтерского учета по категориям доходов и расходов, позволяющая более подробно раскрывать информацию пользователям для принятия управленческих решений. На основе анализа учетной системы предприятий и нормативных документов разработаны рекомендации для выбора системы налогообложения с целью оптимизации расходов предприятия и осуществлено формирование системы бюджетирования с целью соотносимого распределения доходов и расходов предприятия. Разработаны направления формирования соответствия учета доходов и расходов предприятия с целью сокращения ошибочного занесения данных в бухгалтерскую отчетность.

Final qualifying work (master's thesis) is devoted to the study of the costs of the enterprise for the production and sale of products in the conditions of modem market relations. The subject of the study are the economic relations arising in the process of cost management system as а result of their systematization based on the development of theoretical discussion, methodology and detailed analysis of the cost structure of а large Russian airline, identifying problems and developing ways to solve them. In conclusion, indicated recommendations for managing and optimizing the cost of production and sales of products. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию затрат предприятия на производство и реализацию продукции в условиях современных рыночных отношений. Предметом исследования выступают экономические отношения, возникающие в процессе управления затратами. Целью данной магистерской диссертации является совершенствование системы управления затратами компании в результате их систематизации на основе развития теоретической дискуссии, методологии и детального анализа структуры затрат крупной российской авиакомпании, выявлении проблем и разработки путей их решения. В заключении обозначены рекомендации по управлению и оптимизации затрат на производство и реализацию продукции.

Структура магистерской диссертации включает в себя введение, три главы, заключение, список использованных источников и приложения. В первой главе рассмотрены теоретические положения управления затратами на персонал, проведен сравнительный анализ нормативных требований к их учету в организациях России и Китая. Сделаны выводы о сходстве и специфических для каждой страны аспектах управления трудовыми ресурсами и связанными с этим производственными затратами. Во второй главе проведен анализ ключевых показателей деятельности крупнейших кредитных организаций КНР, включая структуру затрат в целом и затрат на персонал в частности. Наиболее подробно рассмотрен China Construction Bank. В третьей главе проведен анализ основных проблем управления затратами на персонал в кредитных организациях КНР и разработаны направления их оптимизации, позволяющие повышать конкурентные преимущества в банковской сфере. В заключении сформированы основные выводы. / The structure of the master's thesis includes an introduction, three chapters, conclusion, list of references and appendices. In the first chapter, the theoretical provisions of personnel cost management are considered, a comparative analysis of regulatory requirements for their accounting in organizations in Russia and China is carried out. Conclusions are drawn about the similarity and country-specific aspects of human resource management and related production costs. The second chapter analyzes the key performance indicators of the largest credit institutions of China, including the structure of costs in general and personnel costs in particular. China Construction Bank is considered in the most detail. The third chapter analyzes the main problems of personnel cost management in credit institutions of the People's Republic of China and develops ways to optimize them, allowing to increase competitive advantages in the banking sector. In conclusion, the main conclusions are formed.

This article comments the most important aspects of the tax treatment applicable to investments of mining and oil and gas industry. The document highlights the relevant tax topics of the general tax legislation(Income Tax Law) and the special legislation of both industries (General Mining Law and Hydrocarbons Organic Law). / Este artículo comenta los aspectos más relevantes del tratamiento tributario de las inversiones de la industria minera y de hidrocarburos, resaltando los puntos principales de la legislación tributaria general (Ley del Impuesto a la Renta) y sectorial (Ley General de Minería y Ley Orgánica de Hidrocarburos).

全民健康保險自1995年在台灣實施以來，從設立之初面臨整合困境，到近年來因應健保財務的收支平衡及社會保險財政收入公平性規劃，而於2013年通過了改良版二代健保規劃(補充保費)，此意謂著台灣健保也面臨了一般社會保險財務沉重負擔的必然困境，同時也讓主管的衛生機關對於醫療給付的支出更限縮、管制更加嚴格。 注重醫療服務品質、衡平健保財務規劃及醫事服務機構的合理費用支付等三者平衡皆是健康保險制度能夠長久維持的重大元素。然而在總額支付制度之嚴格管制財務規劃下，雖然在名義上，健保局將醫療費用審查委託總額受託團體辦理，但受託單位角色上仍扮演行政協助角色，但健保局仍負責所有審查人員聘任、解僱、及最後審查裁量決定權，最後由健保局執行之行政程序將醫療費用支付給予醫事服務機構。 在當前醫療服務費用審查制度下，招致眾多醫療機構及醫事人員批評審查不公、惡意核刪(viciousness payment subtraction)、欠缺公民參與之黑箱審查等聲浪。細究此指摘聲浪並非空穴來風，實務上仍不免有許多謬誤醫療費用核刪、不確定法律概念(indefinite law concept)及侵犯醫事服務機構及相關醫事人員之財產權、工作權及醫療專業自主權之疑慮。 本文嘗試探討醫療費用審查之法律關係及支付制度角色，並解析目前眾多謬誤醫療費用核刪的法律明確性(principle of clarity and definiteness of law)違反、欠缺法源依據及判斷餘地瑕疵(discretion flaws)。並提出審查機制調整建議，建議將醫療費用審查制度交由公正第三人團體獨立化、專業化、減少爭議審議案件發生及爭審會行政負擔、促進公正審查(impartial review)、公開透明及避免醫療品質快速崩壞。

Financail Accounting / D.Com. (Applied Accountancy)

Thesis (MAcc)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: Section 24C of the Income Tax Act No. 58 of 1962 (‘the Act’) provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. Due to uncertainties regarding the meaning of certain words and phrases used in section 24C, the first aim of this assignment was to determine the meaning of the word ‘expenditure’ and the phrase ‘will be incurred’ as used in section 24C. The second aim was to establish how a taxpayer will prove with certainty that he will incur future expenditure in the performance of his obligations under a contract. This was done by discussing the effect of contractual terms and other circumstances and by taking into account certain additional guidelines regarding the interpretation of section 24C provided for in Interpretation Note: No. 78 (‘IN 78’). It was established that the word ‘expenditure’ means the amount of money spent, including the disbursement of other assets with a monetary value. The word ‘expenditure’ also specifically includes the voluntary payments and disbursements of assets. The word ‘expenditure’ can also include a loss if the word ‘loss’ can be equated to the word ‘expenditure’. The phrase ‘will be incurred’ implies that the taxpayer will, in a subsequent year of assessment, have an unconditional obligation to pay for expenditure, which must arise from the taxpayer’s obligations to perform under the contract. Contractual terms and other circumstances can indicate whether there is certainty that future expenditure will be incurred as aforementioned. Conditions and warranties are contractual terms that indicate that there is uncertainty regarding the taxpayer’s obligations to perform under the contract. A time clause in a contract can indicate that there is certainty regarding the taxpayer’s obligations to perform under the contract. Similar contracts with similar conditional obligations to perform cannot be grouped together in order to determine the probability, and thus the certainty, that future expenditure will be incurred in the performance of the taxpayer’s obligations under a contract. The probability that a taxpayer will perform his unconditional obligation under the contract must, however, be proved in order to demonstrate that there is certainty regarding the incurral of the future expenditure. IN 78 does not specify whether a loss which can, in certain circumstances, be equated to the word ‘expenditure’, is deductible under section 24C. This should be clarified. The new undefined phrases (a high degree of probability, inevitability, certainty and potentially contractually obligatory), as used in IN 78, might cause confusion when interpreting section 24C. These phrases should be defined and it should be explained how the high degree will be measured. Lastly, is was shown that an anomaly occurs regarding trading stock at hand at the end of a year of assessment, which will be utilised in a subsequent year of assessment in the performance of the taxpayer’s obligations under a contract. Such trading stock does not represent ‘future expenditure’ and must be excluded from the section 24C allowance. However, due to the interplay between section 24C and section 22(1), the taxpayer does not receive any tax relief for the expenditure actually incurred to acquire the closing trading stock in the year in which such trading stock is acquired. It is, therefore, questioned whether the established interpretation of section 24C is in agreement with the Legislator’s original intention with section 24C namely, to match income received under a contract with the related deductible expenditure. / AFRIKAANSE OPSOMMING: Artikel 24C van die Inkomstebelastingwet No. 58 van 1962 (‘die Wet’) voorsien ʼn aftrekking vir toekomstige onkoste wat deur die belastingpligtige aangegaan sal word in die nakoming van sy verpligtinge ingevolge ʼn kontrak waaruit hy inkomste verkry het. As gevolg van onsekerhede ten opsigte van die betekenis van sekere woorde en frases wat in artikel 24C gebruik word, was die eerste doelstelling van hierdie navorsingswerkstuk om die betekenis van die woord ‘onkoste’ en die frase ‘aangegaan sal word’, soos wat dit in artikel 24C gebruik word, te bepaal. Die tweede doelstelling was om vas te stel hoe 'n belastingpligtige met sekerheid sal bewys dat hy toekomstige onkoste sal aangaan in die nakoming van sy verpligtinge ingevolge ʼn kontrak. Dit is gedoen deur die effek van kontraksbedinge en ander omstandighede te bespreek en deur sekere bykomende riglyne ten opsigte van die interpretasie van artikel 24C, soos vervat in Interpretasienota No. 78 (‘IN 78’), in ag te neem. Daar is vasgestel dat die woord ‘onkoste’ die bedrag van geld wat bestee word, insluitend die uitbetaling van ander bates met 'n geldwaarde, beteken. Die woord ‘onkoste’ sluit ook spesifiek vrywillige betalings en uitbetalings van bates in. Die woord ‘onkoste’ kan ook 'n verlies insluit, indien die woord ‘verlies’ gelyk gestel kan word aan die woord ‘onkoste’. Die frase ‘aangegaan sal word’ impliseer dat die belastingpligtige, in 'n daaropvolgende jaar van aanslag, 'n onvoorwaardelike verpligting sal hê om vir onkostes te betaal. Hierdie onkostes moet ontstaan weens die belastingpligtige se verpligtinge ingevolge die kontrak. Kontraksbedinge en ander omstandighede kan aandui of daar sekerheid is dat die toekomstige onkoste, soos hierbo genoem, aangegaan sal word. Voorwaardes en waarborge is kontraksbedinge wat daarop dui dat daar onsekerheid is rakende die belastingpligtige se verpligtinge om ingevolge die kontrak op te tree. ʼn Tydsklousule in 'n kontrak kan aandui dat daar sekerheid is rakende die belastingpligtige se nakoming van sy verpligtinge ingevolge die kontrak. Soortgelyke kontrakte, met soortgelyke voorwaardelike verpligtinge kan nie saam gegroepeer word ten einde te bepaal of dit waarskynlik, en gevolglik seker is dat toekomstige onkoste in die nakoming van ʼn belastingpligtige se verpligtinge ingevolge die kontrak aangaan sal word nie. Die waarskynlikheid dat 'n belastingpligtige sy onvoorwaardelike verpligting ingevolge die kontrak sal nakom moet egter bewys word ten einde aan te dui dat daar sekerheid is dat toekomstige onkoste aangegaan sal word. IN 78 spesifiseer nie of 'n verlies wat, in sekere omstandighede, gelyk gestel kan word aan die woord ‘onkoste’, ingevolge artikel 24C aftrekbaar is nie. Duidelikheid hieromtrent moet verskaf word. Die nuwe, ongedefinieerde frases ('n hoë graad van waarskynlikheid, onafwendbaarheid, sekerheid en potensieel kontraktueel verpligtend (vry vertaal)), soos in IN 78 gebruik, kan moontlik verwarring veroorsaak wanneer artikel 24C geïnterpreteer word. Hierdie frases moet gedefinieer word en daar moet verduidelik word hoe ʼn hoë graad gemeet gaan word. Laastens blyk dit dat 'n teenstrydigheid ontstaan ten opsigte van handelsvoorraad op hande aan die einde van 'n jaar van aanslag, wat in 'n daaropvolgende jaar van aanslag deur die belastingpligtige in die nakoming van sy verpligtinge ingevolge 'n kontrak gebruik sal word. Sodanige handelsvoorraad verteenwoordig nie ‘toekomstige onkoste’ nie en moet by die artikel 24C toelaag uitgesluit word. Die belastingpligte ontvang egter, weens die wisselwerking tussen artikel 24C en artikel 22(1), nie ʼn belastingverligting vir die onkoste werklik aangegaan in die jaar waarin sodanige handelsvoorraad verkry is nie. Dit word dus bevraagteken of die bewese interpretasie van artikel 24C in ooreenstemming is met die Wetgewer se oorspronklike bedoeling met artikel 24C, naamlik, om inkomste ontvang ingevolge ʼn kontrak met die verwante aftrekbare uitgawes te paar.

本研究透過不同股權結構來探討傳統代理問題與核心代理問題對於研發支出投入程度之影響。 本研究將具有金字塔結構或交叉持股結構之企業分類為股權集中之企業，而將不具有金字塔結構或交叉持股結構之企業分類為股權分散之企業。實證分析顯示，在股權分散情況下，傳統代理問題的降低有助於研發支出之提升。其中，董事長兼任總經理、經理人持股比率、董監事持股比率、大股東持股比率、法人持股比率及獨立董事席次比率皆對研發支出之投入有正相關影響。在股權集中情況下，核心代理問題的降低也有助於研發支出之投入。 此外，相較於股權分散之企業，股權集中之企業有著較高的研發支出投入，代表股權集中之企業較有辦法投入較多資源於研發支出上。而透過交乘項之實證分析後，發現相對於股權集中之企業，若股權分散之企業的傳統代理問題能降低，那麼會更有效地提高研發支出以提升企業經營績效。同理也得知，在相對於股權分散之企業，股權集中之企業之核心代理問題若能降低，那麼會更有效地提高研發支出以提升公司價值。 / Based on ownership structures, this study investigates the effects of type I and type II agency problem on R&D expenses for innovation investments. This study classifies both pyramid ownership structure and cross-holding ownership structure as ownership-concentrated structure while others ownership-dispersed structure. The empirical results indicate that under ownership-dispersed structure, the reduction in type I agency problems increases research and development (R&D) expenses in innovation investments. The ways that reduce type I agency problem and boost innovation investments include CEO duality, executive ownership, corporate ownership, block ownership, institutional ownership, and the percentage of board seats held by independent directors. Under the case of ownership-concentrated structure, reduction in type II agency problems lead to increase in R&D expenses for innovation investments. Moreover, comparing with ownership dispersed firms, the ownership concentrated firms spend more in R&D expenses. However, if the dispersed ownership firms can decrease type I agency problems then they spend more in R&D relative to the ownership concentrated firms. By the same token, comparing with ownership-dispersed firms, the reduction in type II agency problems of ownership-concentrated firms will more effectively increase R&D expenses to raise the company value.

No description available.

This thesis is to describe bases of assessment of personal income tax in selected countries -- the Czech Republic, Slovak Republic, Slovenia, Austria and Polland. Its aim is to compare the number of partial bases of assessment and their content, expenditures and expenses as a percentage of income.