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Приказом Комитета по контролю в сфере образования и науки МОН РК № 1027 от 17.10.2016г.


Academic year: 2023

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Толық мәтін

Warehouses are one of the elements of the logistics system that raw material manufacturers need to store and maintain inventories. Carrying out the service of packing, packing, labeling, weighing of goods based on the requests of the recipients.

УДК336. 717.6

The document that clearly regulates the company's procedure in this direction is the regulation on the structure of financial accounting centers or financial responsibility centers. The main feature of management accounting is the allocation of responsibility centers, which are the basis for the management of departments (stores) in the company, contribute to effective management and are characteristic of internal management.

УДК 657.1

Summary.One of the most important points is the formation of the company's financial structure at the initial stage of building a management system. Based on the developed regulations on responsibility centers, job descriptions of employees are developed, describing the scope of work performed and the degree of responsibility for maintaining confidential information.

ӘОЖ 657.633

At the moment, one of the real problems is the digitization of processes in the state auditing bodies. Therefore, improving accounting and auditing in this area, enabling operational management of the company, are urgent tasks.

УДК 33.330.101

This article examines the features of fair value measurement of equity investments in accordance with International Financial Reporting Standard (IFRS) 9 through other comprehensive income, without any deduction for disposal or costs of disposal that the entity may incur upon the sale or disposal of such investments. The unconditional benefit of such a fair value instrument is the receipt of reliable information about the planned cash flows and the creation of a database of comparable information.

RSE "Center for the Study of Financial Violations" of the Accounts Committee for overseeing the implementation of the Republican budget. This article contains proposals and recommendations on state monitoring of the effectiveness of quasi-public sector entities and assessment of its impact on the country's economy.

МРНТИ 06.35.31

When determining the financial performance of poultry farms, the main accountant should always focus on the implementation of a set of production and sales tasks and the elimination of accidental losses and losses in responsibility centers. It was appropriate to use a functional and structured approach in the division of production centers of responsibility.

УДК 657.6

The article discusses the issues of internal auditor information formation for company management and the operation of internal control and internal audit systems for companies, companies, state organizations of the Republic of Kazakhstan. The purpose of the study is to analyze and design the mechanism of the basic principles, design and operation of internal control systems and internal audit systems in the company, in organizations, in companies in the conditions of development of the information economy of the Republic of Kazakhstan.

УДК 336.18

При написании статьи был реализован системный анализ основных положений стандарта МСФО 15 «Выручка по договорам с покупателями», а также дискуссии академических экономистов и практиков в области бухгалтерского учета и аудита. Основой для изучения данной темы послужили МСФО 15 «Выручка по договорам с покупателями» и публикации различных авторов по внедрению международного стандарта финансовой отчетности.

Обязательство исполняется в течение периода =

Если не выполняется хотя бы один критерий, выручка признается единомоментно

УДК 657:640.432

  • контроль реальности существования/возникновения активов и обязательств
  • контроль правильности документального оформления операций. Заключается в исследовании соответствия оформленных первичных документов по учету производственно-торговой
  • контроль достоверности отражения операций в учетной системе предприятия. Такой контроль является наиболее важным и трудоемким и предусматривает оценивание реальности,

The value, advantages and problems of implementing cross-checks in catering establishments are given. The phases of cross-checking of industrial trade activity in catering establishments are shown.


06.77.02 UDC 331.101.26

This testifies to the incomplete utilization of the potential of staff motivation in the organization [2]. At the same time, there is a great shortage of labor in the northern part of the country. Thus, according to the information of the National Chamber of Entrepreneurs (NPP) "Atameken", the actual number of unemployed in some regions of the Republic of Kazakhstan is 5 times higher than the official statistics [1].

In the modern world, the development of the country's economy depends on the application of logistics solutions. Europe confidently ranks first in terms of the number of foreign tourists accepted from other parts of the world.

Fig. 2 – System of indicators of efficiency of methods of personnel motivation  Source: own development
Fig. 2 – System of indicators of efficiency of methods of personnel motivation Source: own development

UDC 331.105.64

Level 1 1991 Law of the Republic of Kazakhstan "On Labor in the Republic of Kazakhstan". 4th phase 2000 Law of the Republic of Kazakhstan "On social partnership in the Republic of Kazakhstan" [6],. ASSESSMENT OF THE ECONOMIC EFFICIENCY OF THE DEVELOPMENT OF CIVIL AVIATION IN THE REPUBLIC OF KAZAKHSTAN.

Figure 1. Composition of personnel in the company
Figure 1. Composition of personnel in the company

УДК 331.5

По данным Комитета статистики МНЭ РК, в 2018 году в органы занятости обратилось 666 тысяч человек. Третьей необходимой вакансией в 2018 году является административный персонал (офис-менеджеры, секретари, личные помощники, делопроизводители). и ресепшн), что составляет 10% всех вакансий. Если учитывать обеспеченность населения жильем, то на 2018 год она составляет в среднем 21,7 кв.м на человека.

УДК 338.45

With the development of the building complex, certain hopes for further socio-economic development of the country are attached. The indicators of existing companies in the light industry, the volume of production, as well as the share of light industry in the structure of the manufacturing industry are analyzed. Taking into account the historical and current dynamics of the development of light industry, existing and planned measures for state support for the industry, it is concluded that we can expect an increase in the competitiveness of products and the development of the industry as a whole.

УДК 631.67.03

The article deals with the current state of irrigation and drainage systems and irrigated land in Kazakhstan and tasks for improving the state of irrigation systems for the rational use of water resources. Key words: land hydromelioration, irrigation and drainage systems, economic efficiency, productivity, irrigated agriculture, irrigation systems, yield.

УДК 338.46

The article considers the current state and development trends of the consulting services market in the Republic of Kazakhstan. It is argued that in the practice of many countries consulting services are an important factor in the effective functioning and development of business entities in market conditions, which led to the relevance of the study. The indicators of the main players in the market of consulting services in the segment of public opinion research are analyzed.

УДК 304.2

Казахстан планирует занять 30-е место в мировом рейтинге ООН по развитию ИКТ в 2022 году, например, в 2016 году Казахстан занимал 52-е место. 10 https://informburo.kz/stati/industriya-40-v-kazahstane-gosudarstvennye-plany-ili-realnost.html 11 https://abctv.kz/ru/news/bolshinstvu-predpriyatij-nedostupna-industriya-4 -0. 12 http://miid.gov.kz/ru/pages/doklad-ministra-mir-rk-na-mezhdunarodnom-forume-cifrovaya-povestka-v-epohu-globalizacii.

УДК 72.012

The assessment of the role of the development of the recreational complex of the region is in its transition to a sustainable, ecologically and economically balanced developed region. In order to summarize the strengths and weaknesses of the recreation complex of the Pavlodar region, as well as opportunities and threats for its development, we need to conduct a qualitative SWOT analysis. The main threat to the recreation complex of the territory is the possibility of undermining local ecosystems due to their lack of knowledge.

ӘӨЖ 331

The article presents the goals and objectives of the state authorities of the Pavlodar region in the field of rational use of natural resources. The theory of human capital has created new views on work as one of the main economic resources, and therefore it is necessary to focus on analyzing the impact of migrant workers on the development of human capital. The article clarifies the concept of "migration for employment" and analyzes indicators of the processes of external migration of the working population of the Republic of Kazakhstan over the past 10 years, underlines the social and economic consequences of migration for employment as an integral part of the national human capital . for donor countries and donor countries.

УДК 338.43

Объем внутреннего производства растительных масел в натуральном выражении составляет 74% от объема внутреннего рынка по данной категории продукции в целом в 2018 году. Внешнеторговый оборот Казахстана в 2018 году по данным Комитета статистики Министерства Национальной экономики Республики Казахстан и Комитета государственных доходов Министерства финансов Республики Казахстан, составляет 62,1 млрд. долларов США. подсолнечное, сафлоровое масла, на долю которых пришлось 45% экспортных поставок данной группы товаров.

УДК 33.336.02

One of the key areas to increase the tax potential of the regions is small and medium businesses. After analyzing the functioning of business entities, conclusions are made about ensuring a positive trend in the development of the business environment in the republic. The article is devoted to the problem of innovative development of agro-industrial complex of the Republic of Kazakhstan.

УДК 336.025

The article deals with the problems of innovation activity in the agro-industrial complex, its organizational and economic nature, prerequisites and characteristics of development, its impact on the effective and sustainable development of the industry. The main directions and organizational forms of innovation processes in the agro-industrial complex of Kazakhstan, their functions and development stages of agro-industrial production are investigated. Particular attention is paid to improving the organizational and economic mechanism of innovation processes in the agro-industrial complex.

УДК 37.088.2

The main purpose of the paper is to examine employees in higher education from the point of view of the effectiveness of project management implementation. By the staff of the higher education institution, the authors understand not only professors, but also administrative and support workers. In addition, the authors of the article presented a description of well-known managerial management models with their description and indication of advantages and disadvantages.

УДК 339.138

At the end of the article, the authors of the work gave conclusions about the effectiveness of using the project approach in the personnel management system for educational institutions at different levels. It is revealed that the dynamics of the world and Kazakhstan media market on the Internet remains positive, and Internet communication is still in demand. Analyzed indicators of the share of Internet users, indicators of the Internet trade market, on the basis of which preferences were identified and most.

УДК 338.436.33

The ways to solve the existing problems in the field of Internet marketing, which consist of the creation of a legislative framework in the field of Internet marketing and stricter responsibility for the violation of the existing, the implementation of joint programs for the development of e-commerce, literacy, adaptation of traditional methods of marketing on the Internet, the creation of a single payment system. The aim of the work is to substantiate the role of the agro-industrial complex of Kazakhstan in ensuring its food security. Two main groups of reasons for the low degree of competitiveness of local producers of the agro-industrial complex, related to production issues and marketing of finished products, are identified.

ӘОЖ 631-151.3

8 The World of Organic Agriculture 2016: Summary Helga Wilier and Julia Lernoud Key data on organic farming Research Institute of Organic Agriculture (FiBL), Frick and IFOAM – Organics International, Bonn. Based on world and domestic experience, a series of principles, forms, methods and methods of organic farming have been generalized. Promotion of project management in the Republic of Kazakhstan takes place by using the developed experience of foreign countries.

УДК 316.422:338.2

The market of imported and domestic organic products in Kazakhstan was studied, reasons for their production were identified, proposals were substantiated for enterprises to switch to an organic agricultural production method, recommendations were developed for managing the development of ecological agriculture in the Republic of Kazakhstan, and also for the legal regulation of the standardization system products. The introduction of project management in the production of environmentally friendly products in the Republic of Kazakhstan will enable a transition to a new stage in the development of the agro-industrial sector of the economy - a stage in the development of environmentally friendly competitive production. In the Republic of Kazakhstan in recent years, unemployment rate 2013 жилғены 5,2даргай unemployment rate 2013 жилғены 5,2дарга a 5 terms of 2018 year ago 4,9 times per month (1 year).


Fig. 1 – Pentagon of labor motivation   Source: own development
Fig. 2 – System of indicators of efficiency of methods of personnel motivation  Source: own development
Fig. 3 – Model of improvement of means of motivation of labor  Source: own development
Figure 1 - In your opinion, what speaks for the high quality of training specialists in high school?"

Ақпарат көздері


Наиболее эффективным методом решения поставленной задачи является разработка системы управления на основе микроконтроллеров [1].. Данная работа посвящена разработке алгоритмов