Pankova T.A., Pshenichniy V.A.
CIVIL-LEGAL REGULATION OF STRATEGIC PLANNING PROCESSES IN THE EDUCATION SYSTEM ^{[№ 2 ' 2016]}
In recent years, legislation on education is going through an era of dynamic changes. This is due to a change in approaches to management education and the appearance in it of strategic planning system. This article discusses the issues and current trends in civil — legal regulation of the process of strategic planning in the Russian Federation by the example of the education system for monitoring the effectiveness of higher education institutions, implemented by the Ministry of Education and Science of the Russian Federation; summarized materials of normative — legal acts of the authorities and the dynamics of changes in performance criteria, defined by the above acts; are examples of foreign experience in the application of strategic planning in higher education. It expressed the views of the authors with regard to strategic planning issues in higher education, reference points of strategic planning at the present stage. Analyzes the management method chosen by the Ministry of Education and Science of the Russian Federation, given the positive and negative aspects of the chosen method. Considered effective contract as one of the tools of the strategic planning, given the regulatory — legal framework, the main problems of implementation, as well as the most preferred destinations of solutions to these problems. Effective contract aims to create accents on the important directions of the activity as a collective educational organization as a whole and for each of its individual employees. Proposed as a further means employee motivation, effective contract requires detailed consideration at all stages of its use. New legal realities demand from heads of educational institutions greater delegation of authority and administrative paradigm shift.

Pankova S.V., YakimovaV.A.
ABOUT ESSENCE OF THE CONCEPT "AUDIT EVIDENCE" ^{[№ 4 ' 2014]}
The essence of the category of "audit evidence" approaches studied by various authors to disclose the content of concepts. Distinctive features of similar categories of "sources of audit evidence" and "audit procedures". Proposed to clarify the definition in terms of information and targeted approaches.

Pasechnikova L.V., Pankova S.V., Afanasjev V.N.
THE STATE OF THE MARKET OF PLASTIC WINDOWS AND COMPETITIVE ADVANTAGES OF FIRMS OF THE EAST OF ORENBURG REGION ^{[№ 2 ' 2012]}
The market of plastic Windows refers to a dynamically developing and sufficiently capacious markets. It attracts numerous competitors and strengthens the competitive confrontation firms. The article presents the results of research of the market of the East of Orenburg region. On the basis of the author's model positioned services provided recommendations on the formation of competitive advantages of firms in the market of plastic Windows.

Pasechnikova L.V., Pankova S.V., Afanasyev V.N.
THEORETICAL ASPECTS OF MARKETING MANAGEMENT IN THE AREA OF SERVICES ^{[№ 1 ' 2012]}
The authors consider marketing management as a type of management, reveal marketing management system content , expose features of systematic approach in the marketing management of the organization, the conceptual content of the marketing management in the area of service.

Pankova S.V., Krivtsov A.I.
AUDIT EXAMINATION OF THE PROSPECTIVE FINANCIAL INFORMATION ON TERMS OF INVESTMENT PROJECTS' REALIZATION ^{[№ 13 ' 2011]}
This article considered the role of auditing in the course of investment projects' realization, the auditor standards regulating of the prospective financial information are offered, recommendations by the auditor's application of strategic investment analysis methods are resulted

Pankova S.V., Kiseleva O.V.
APPLICATION OF COMPLEX ECONOMIC ANALYSIS' TOOLS OF THE ENTERPRISE ECONOMIC ACTIVITIES IN THE AUDITING PROCESS ^{[№ 13 ' 2010]}
This article considered value of analytical procedures for auditor's understanding of client activity. Main objectives and functions of the complex economic analysis are stated; existing analysis techniques of a financial position and development of the organizations are considered, their acceptability for auditing is estimated, the dynamic approach to calculation of an integrated indicator of the organization development, based on application of relative sizes is offered.

Pankova S.V., Kubatkina G.A.
CONCEPT AND CLASSIFICATION OF HOTEL SERVICES AS AN OBJECT OF MANAGEMENT ACCOUNTING ^{[№ 2 ' 2009]}
Discussion questions of essence determination of such concepts as "hotel business", "hotel", "hotel services" are regarded in this article, also addition of specific features characterized hotel product is suggested and classification of hotel services for aims of accounting organizing is given.

Pankova S.V., Tuyakova Z.S.
DEVELOPMENT OF THE ESTIMATION THEORY OF PERSONALITY AND INSTITUTIONAL SCHOOLS OF THE BUSINESS ACCOUNTING IN USA AND ENGLAND ^{[№ 8 ' 2006]}
The article is devoted to one of the major questions of the theory of business accounting - to a cost estimation of objects of accounting supervision. Authors prove tendencies in change of modern concepts of estimation depending on market conditions on the basis of generalization of conceptual approaches to estimation in frameworks of personality and institutional theories which have received distribution in the account of USA and England in the beginning of the last century.

Guzairova A.F., Pankova T.A.
MUNICIPAL SYSTEM OF EDUCATION AS A MEAN OF EDUCATIONAL AND SOCIOCULTURAL SPHERE INTEGRATION ^{[№ 6 ' 2006]}
The problems of modernization and democratization of educational management system are regarded in this article. Education municipalization, where passed educational politics has subjective character, provides participation of local power and society in state-public management of education, initialization and creation of civil institutions of education support, passing of public examination of system results, integration and interaction of educational and sociocultural sphere.

Pankova S.V., Kuzmina I.G.
ORGANIZATION OF INTERNAL CONTROL SYSTEM MONITORING IN A TRADE ORGANIZATION ^{[№ 4 ' 2006]}
The concept and general demands of organization of internal control system monitoring in a trade company are considered in this article; great attention is given on using of financial indexes by persons making monitoring with the aim to reveal the stages of an enterprise life cycle; the order of correcting actions fulfillment of analysis results passed during internal control system monitoring in trade organizations of Orenburg city is offered in this work too.

Pankova T.A.
SOCIAL AND ECONOMICAL PECULIARITIES OF THE SCHOOL EDUCATION SYSTEM DEVELOPMENT ^{[№ 6 ' 2004]}
In the article the following peculiarities of the sectoral economic mechanism in the school education are revealed: its incongruity with modern forms of management caused by the social economic structure change, the switch from state to multistructural market economy, its democratization and decentralization. The questions of multi-channel financing of educational institutions, its financial and economical independence and activity under the conditions of current legislation's imperfection and antipathy are considered in details.

Pankov T.A.
SYSTEM OF SCHOOL EDUCATION AS EDUCATIONAL POLYSPHERE. ^{[№ 4 ' 2004]}
The actuality of functioning of the school educational system as educational polysphere, including interaction of the participants of educational process and society , is stipulated for demands of modern educational policy. The possibility of social partnership in the discussion and solution of the problems connected with the development of the education, are viewed in the article.

Pankova S.V.
WITHIN THE FIRM SYSTEM AUDIT QUANTITY BOOK-KEEPING MONITORING ^{[№ 4 ' 2002]}
Within the firm system of audit quantity book-keeping structure is regarded in the article, the meaning of inner control regular examination effectiveness in the auditor organizations is settled down, complex measures on organizations system quantity monitoring is proposed recommendations on outlay estimation and improvement of examined system forming are giver here.

S.V.Pankova
SUBSTANCE OF AUDIT AND APPROACHES TO QUALITY DEFINITION ^{[№ 2 ' 2002]}
In the article the questions tangent verbiages of audit definition and information users classification, contained in the auditor concluding are esteemed actual for a modern stage of auditor activity in Russia progressing. The concept of auditor services quality from a stand of requests to the information is defined, and also the system approach to audit quality supply on the basis of international standards of serial ISO 9000 is applied.