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Orenburg State University january 17, 2022   RU/EN
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Baltina A.M., Kirilenko L.S.
MODELS O F FINANCING OF BUILDING SOCIAL HOUSING IN THE COUNTRIES OF EUROPE [№ 4 ' 2014]
Models of financing of building of social housing in the countries of Europe depending on applied financial tools are allocated; transition from one model to another is proved; approaches to financing of social habitation in Russia are offered.

Baltin A.V.
AN INCREASE IN THE EFFECTIVENESS OF THE SYSTEM OF THE SEPARATE CALCULATION OF EXPENDITURES IN THE TELECOMMUNICATION COMPANY [№ 8 ' 2011]
The analysis of the operational system of the separate calculation of expenditures, used in the important telecommunication companies, is conducted and methodological errors are revealed and the possible ways of the optimization of the distribution of expenditures are proposed.

Baltin V.E., Skobelyeva Ye,V.
THE OPTIMIZATION OF THE TAX FLOWS OF HOLDING [№ 8 ' 2011]
The authors proposed the recommendation regarding the optimization of taxation in the holdings of the within the framework acting tax legislation for purposes of an increase in the effectiveness in control of the flow of money.

Baltina A.M.
BALANCED SCORECARD AS A TOOL OF THE RESULT-ORIENTED BUDGETING [№ 13 ' 2010]
The concept of Balanced Scorecard is adapted for government sector: features and creation stages are allocated, levels are defined, the additional direction is introduced.

Baltina A.M.
DEVELOPMENT OF SPATIAL-FUNCTIONAL STRUCTURE OF A BUDGET SYSTEM [№ 5 ' 2010]
In this article the author suggests her own interpretation of the concept "budget system", marks out its spatial and functional subsystems on the base of differentiation of the subject of budget activity, establishes the forms of subjects’ interaction in every subsystem and determines priority connections for development of budget system.

Baltina A.M., Palnichenko S.A.
THEORETICAL BASIS OF METHODS OF FINANCIAL STANDARD CALCULATION ON SERVICES OF ADDITIONAL CHILDREN EDUCATION [№ 8 ' 2009]
The necessity of calculation of common finacial standard taking into consideration principals lying in the base of authorities differentiation in the sphere of additional children education is proved in this article, also it is suggested in the structure of standard distinguishing two groups of expenses – connected with organization of studying process and support of institution.

Baltina A.M., Komarova E.I.
METHODIC PERFECTION OF CALCULATION OF TAX LOAD INDEXES ON REGIONAL ECONOMY [№ 1 ' 2007]
Different variants of calculation of tax load indexes on regional economy are regarded in this article. The comparison of usage for calculation depending on analysis aim of accrual and paid tax indexes (with accounting and without accounting of cancelled arrears), gross regional product, gross value added, balanced financial result, is conducted in this work.

Baltin V.E., Skobeleva E.V.
ESTIMATION OF SYNERGY EFFECT OF HOLDING CREATIONS AND FUNCTIONING [№ 8 ' 2006]
In the article the formalized approaches are offered to estimation of probable sizes of synergy effect at holding creation and holding functioning efficiency for its participants.

Baltina A.M., Begunova S.V.
PERFECTION OF NORMATIVE STRUCTURE OF EXPENSES FINANCING ON COMMON EDUCATION [№ 6 ' 2006]
The necessity to choose expenses connected with realization of teaching and pedagogical function of education in the normative structure of common education financing is proved in this article. It is suggested calculating united norm provided organization of educational process and determining bonuses to it which depended on indexes characterizing quality of education got by students.

Baltina A.M., Tyurin Yu.G.
APPRAISAL OF TAX LOAD ON INCOMES OF NATURAL PERSONS IN RUSSIA [№ 6 ' 2006]
The method of tax burden determination in size of minimum of subsistence is suggested in this article and the calculation of tax burden according to data of Orenburg region is given here. The suggestions of taxation perfection of natural persons’ incomes are given here too.

Baltin V.E., Skobeleva E.V.
INCREASE OF MANAGEMENT EFFICIENCY OF FINANCE HOLDING [№ 10 ' 2005]
In the article the organizational changes are offered for different kinds of holdings for the purposes of increase of management efficiency by financial streams.

Baltin V.E., Pavlova Yu.V.
METHODOLOGICAL PROBLEMS OF DETERIORATION DETERMINATION OF INTELLECTUAL PROPERTY OBJECTS [№ 8 ' 2005]
The types of intellectual property deterioration are determined in this article on the base of analysis of methodological positions creation and use of intellectual property objects. The approaches of deterioration size determination are offered here.

Baltina A.M., Begunova S.V.
METHODS OF ESTIMATION OF BUDGETARY CHARGES PRODUCTIVITY ON GENERAL EDUCATION [№ 4 ' 2005]
The experience of regions of the Russian Federation on system engineering parameters of an estimation of productivity of budgetary charges on the general education is critically analyzed, the structure of the indicators describing realization of training function of education is specified, their calculation with use of the data on the Orenburg area is made, offers on development of complex system of indicators of an estimation of productivity of budgetary charges on the general education are given.

Baltin V.E., Krjukova N.M.
PERFECTION OF THE APPROACH TO FORMATION OF DIVIDING BALANCE BY REORGANIZATION OF AN ENTERPRISE IN THE FORM OF ALLOCATION [№ 8 ' 2004]
In the article the approach is offered to formation of the dividing balance, resulting in growth of market cost of enterprises - participants reorganization procedures, the financial parameters are given, allowing to estimate conformity of results of reorganization of an enterprise to its purposes.

A. M. Baltina
BUDGET PLANNING AS A CONDITION FOR BALANCED STATE FINANCES [№ 3 ' 2001]
The article considers budget planning as a functional element of running financial resources of the state. It defines the evaluation of budget commitments and taxation potential of the region as an integral process of working out a balanced budget. The author suggests the representative taxation system method for evaluating the income taxation potential of Orenburg region from the aspect of municipal institutions.


Editor-in-chief
Sergey Aleksandrovich
MIROSHNIKOV

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© Электронное периодическое издание: ВЕСТНИК ОГУ on-line (VESTNIK OSU on-line), ISSN on-line 1814-6465
Зарегистрировано в Федеральной службе по надзору в сфере связи, информационных технологий и массовых коммуникаций
Свидетельство о регистрации СМИ: Эл № ФС77-37678 от 29 сентября 2009 г.
Учредитель: Оренбургский государственный университет (ОГУ)
Главный редактор: С.А. Мирошников
Адрес редакции: 460018, г. Оренбург, проспект Победы, д. 13, к. 2335
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