Igor V. Shevchenko

в данной статье авторы рассмотрели две основные формы осуществления финансового контроля: внешнюю и внутреннюю. Проанализировали механизмы реализации данных форм финансового контроля и выделили плюсы и минусы каждой формы, а также определили условия, подходящие для применения конкретного метода. Также была составлена обобщенная методика проведения как внутреннего, так и внешнего финансового контроля.

Existing methods for assessing the optimal capital structure of agricultural enterprises are based on the classical trade-off theory with a single rate of borrowed capital, whereas agricultural organizations simultaneously attract market loans (tied to the Bank of Russia key rate) and subsidized loans with state subsidies (1–10% per annum). This leads to a systematic overstatement of the debt tax shield and a shift of the optimum toward excessive debt burden. A modification of the model is proposed that separates the tax shield of market and subsidized debt as independent components, with the...

In Russian practice, the Unified Agricultural Tax (UAT) is considered unconditionally beneficial due to its low rate (6%) and simple administration, but this ignores its effect on the real cost of borrowed capital — a key factor of financial stability. Under the Bank of Russia's tight monetary policy, the difference in the debt tax shield between the general taxation system (GTS) and UAT becomes quantitatively significant. Using a modified trade-off model with a two-component tax shield calculation, the weighted average cost of borrowed capital of two agricultural companies in the Central Fede...