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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

Назарова В.Л., д.э.н., проф., заведующий кафедрой «Бухгалтерский учет, аудит и статистика» ААЭС Садыков К.Р., проф. Института Экономики и Менеджмента КГУ им. И. Арабаева. Дано понятие интеллектуальной собственности как одного из видов нематериальных активов.

УДК 311.216; 336.717.6

THEORETICAL AND METHODOLOGICAL ASPECTS OF THE FINANCIAL STABILITY OF THE ORGANIZATION UNDER THE CRISIS CONDITIONS. If the production and financial plan is successfully implemented, it positively affects the financial position of the company.

УДК 657.1.012.1

IAS 1)

Based on identification of components of accounting theory and examination of their essence, the possibility, causes and manifestations of their modification are established. The choice of two groups of parts of the theory of accounting is substantiated: permanent (purpose and subject) and changeable (tasks, functions, objects).

УДК 636.033

The article deals with the structure of the accounting system according to the levels of the cognitive process. The article discusses the issues of introducing the latest information technologies to improve operational accounting and control in the implementation of pedigree work in livestock breeding in the Republic of Kazakhstan.

УДК 657.6:658.562

One of the most important functions of every country is control, which is expressed in control of the state after executive authority, and also after that, as far as enterprises are observed in everyday activity by economic and legal rules and norms. In particular, for the Republic of Kazakhstan, the questions about the organization of the financial control system are real enough and significant.

УДК 311.216; 336.717.6

There is insufficient experience in determining proper market value of plots in domestic practice. Against this background, we consider it premature to recognize changes in the market value of plots that are objects of investment property in the report.

УДК 378.1

The official procedures of the Republic of Kazakhstan, which allow entries to evaluate the activities of universities, are the accreditation and ranking procedures. Based on the study of applicants' preferences, the article examines the model of evaluation activity of higher education institutions in the framework of factors that reflect the motives of choosing higher education institutions as a place of study in the future.

УДК 657.1:61(574)

Methodological grouping of management accounting is considered from the point of view of ideology, technology and rationing. For the formation of management accounting systems, procedures of structural levels or elements of the internal control system (ICS) are singled out.

УДК 334

It was found that in many cases public-private partnership can act as an alternative to traditional state regulation of the economy. In addition, the strengths and weaknesses, opportunities and threats of the partners in the public-private partnership network are revealed.

УДК 657.6.012.16

At the same time, authors gave results of a research on the best practices of the organization of the audit of efficiency of several countries: Russian Federation, France, Canada, Great Britain, the USA, Belgium and Holland. Authors are of the opinion that in more than thirty years of development of audit of efficiency of expenditure of the state budget abroad the general principles and a technique of its execution have been created.


УДК UDC 338.1


УДК 330.567.223

Therefore, creating an image on the network is one of the most important sections of online advertising. Contextual advertising is one of the most popular methods of advertising, which is carried out on the Internet. Therefore, the expansion of the activity of an industrial company on the Internet must necessarily be accompanied by adequate organizational changes in the company.

УДК 004.031.6

The article deals with the problems of creating a scientific and educational-productive group of the Implementation Program of Digital Kazakhstan. The stages of the development of science and education in the electronic industry have been evaluated, the causes and consequences of the backwardness of the system have been determined. It has been proven that the proposed path is the only one acceptable for the current conditions, in the light of the development of the republic determined by the state leadership. Keywords: digital systems, integrated system, programs, group, integrated education systems, financing.

УДК 338.22

Summary. The purpose of the work is to assess the effectiveness of state regulation of innovative development of the economy of the Republic of Kazakhstan and develop proposals for improving innovation policy. This study focuses on a critical analysis of the institutional framework of the innovation policy of the Republic of Kazakhstan, mechanisms and instruments for state support of innovation activities in the country. The paper considers the main stages of the formation of the innovation economy in Kazakhstan, key regulatory and legal acts and state programs.

УДК 330..002.6

В этих странах государство играет ключевую роль в запуске и реализации программы, успех которой зависит от участия частных субъектов — так называемой «цифровой приватизации». Рассмотрены основные проблемы формирования и развития цифровой экономики в Казахстане. Залогом сохранения конкурентоспособности казахстанской экономики является развитие цифровой составляющей совместными усилиями государства и бизнеса.

УДК 631.15

Планировочная структура – ​​«градостроительный экологический каркас» города Алматы и пригородной зоны предусматривает формирование центрального исторического ядра и четырех планировочных направлений: западное – Каскелен, северо-западное – Астана, северное – Капшагай, восточное – Талгар, с обеспечением населения местами приложения труда, учреждениями, услугами и отдыхом. Восточная система сельских поселений расположена в Енбекшиказахском и Талгарском районах в зоне сельскохозяйственного производства и перспективного развития агропромышленного комплекса, в зоне горных и низинных садов, в зоне туризма, спорта, курортов , зона восточной ветви Алтынского аймакского этнокультурного пояса. Западная система сельского расселения расположена в Карасайской и Жамбылской областях, в зоне сельскохозяйственного производства, в зоне горных и низинных садов, в зоне историко-культурного туризма, спорта, курортов, в зоне западной филиал этнокультурного пояса «Алтын Аймак-Жетысу».

УДК 330.33 (075)3

Comprehensive definition of the concept of innovation in Russian and international science // International Journal of Economics and Financial Issues. The article summarizes contemporary interpretations of scientists on the essence of innovation and the role of the concept of open innovation in increasing the efficiency of knowledge and experience creation. The conclusion of the study concludes that the use of the concept of open innovation in Kazakhstan should give a new impetus to the development of innovative business in the country and increase its activity in the modern conditions of economic modernization.

УДК 338.46

The article describes the main trends in business development in the strategies of the hotel industry, as well as ways to provide higher quality services to competitors. In today's competitive market, the consumer first selects the service and then compares his service with his expectations. Keywords: hotel business, quality management system, quality management system structure, hotel service, hotel business strategy.

УДК 330:664.7(574)

2016 жылы облыс бойынша мал шаруашылығының жалпы өнімділігі Ақсу ауданы бойынша аудан бойынша мал шаруашылығының жалпы өнімділігі 19894,7 млн. 2016 жылы халық пен шаруа қожалықтарында шошқа саны 49 000 басқа жетсе, шаруашылықтардағы жылқы саны 2016 жылы 15 200 басқа, халық пен шаруа қожалықтарында 257 800 басқа жетті. 2016 жылы шаруа қожалықтарында таза жүннің барлық түрін өндіру 0,4 мың тоннаны, ал халық пен шаруа қожалықтары арасындағы өнім көлемі 7,6 мың тоннаны құрады.

The system of education and science is one of the priorities for the formation and development of human capital. First of all, it concerns the quality of human capital development and the level of intellectualization of Kazakh society in accordance with the new challenges of the 21st century. And the developed human capital, in turn, is an asset, as is the national wealth of the country.



This article focuses on a hot topic of assessing the magnitude of illegal activities in Kazakhstan's economy. The article is one of the few attempts to assess the economic impact of illegal activities in Kazakhstan. The calculations made it possible to estimate the real volumes of illegal activities in Kazakhstan's gross value added.


Based on the annual accounts of JSC "GLOTUR", I calculated the profitability, liquidity and solvency ratio, and above it is possible to see results. In terms of profitability ratio (chart-1) of JSC "GLOTUR", the gross profit margin increased from 22% to 31% over 5 years, while sales remained stable over the corresponding 5 years. According to the results of the analysis, JSC "GLOTUR" Current Ratio and Quick Ratio dramatically bottomed out with the level of 1.95 and 1.06.

Profitability Ratio of JSC “GLOTUR”

Receivables turnover increased from 4.41 to 7.97 to 3.56 days, indicating a combination of a conservative credit policy and an effective collections department, as well as a number of high-quality customers. At the same time, inventory turnover increased from 3.43 to 5.53 days, which may be the result of inefficient purchasing (the company purchases very often in small quantities, therefore the purchase price is higher). As shown in chart-3 above, the company's financial leverage from 2005-2008 has increased from 1.59 to 2.11, which may result in high interest payments.

Liquidity Ratio of JSC “GLOTUR”

If the value is below 0.862 it means that the possibility of bankruptcy of a company is high, so the company is considered unstable and risky. Considering the results, in table-1 it is shown that the company could predict bankruptcy due to the results of the results, which were lower than 0.9 in 2009. The points correctly show that JSC "GLOTUR" will have financial difficulties in the years future.

Solvency Ratio of JSC “GLOTUR”

UDC 336.719

Protection of the rights and interests of consumers of banking services is one of the main functions of the National Bank. Message of the President of the Republic of Kazakhstan N. Nazarbayev to the people of Kazakhstan. Resolution of the Council of the National Bank of the Republic of Kazakhstan dated June 30, 2017 No.

УДК 339.732.4

Отозвана - Retracted

УДК 338.012

Всплеск выдачи кредитов в марте 2017 года, скорее всего, связан с финальной подготовкой подрядчиков к подготовке ЭКСПО-2017 в Астане. В результате анализа сделан вывод о высоком потенциале развития кредитования строительства в Казахстане. Развитие кредитного потенциала может смягчить негативные циклические эффекты в долгосрочной динамике экономического роста Казахстана.

УДК 336.763.3

Кроме того, в мире наблюдается стремительный рост новых выпусков зеленых облигаций, так, если в 2014 году их стоимость находилась в обращении более 53 миллиардов долларов, то в 2016 году общий объем размещений достиг более 70 миллиардов евро. Учитываются существующая классификация Европейского банка реконструкции и развития и опыт выпуска «зеленых» облигаций. Ключевые слова: «зеленые» облигации, «зеленые» финансы, Европейский банк реконструкции и развития, экология, фондовый рынок.

УДК 336.743.4

Компании должны соблюдать законодательство AML KYC, сообщать о подозрительных действиях клиентов, таких как транзакции свыше 10 тыс. ЦИФРОВЫЕ ВАЛЮТЫ ЯВЛЯЮТСЯ СОВРЕМЕННЫМИ АНАЛОГАМИ ЗОЛОТА, АЛЬТЕРНАТИВОЙ АМЕРИКАНСКОМУ ДОЛЛАРУ И ВСЕЙ СОВРЕМЕННОЙ ФИНАНСОВОЙ СИСТЕМЕ. Краткое содержание. В научной статье представлен обзор современного состояния и использования цифровых валют, которые по праву называют аналогами золота, резервной валютой - долларом США.


УДК 311.14

FOR THE ANALYSIS OF THE ECONOMIC DEVELOPMENT OF THE REGIONAL UNION OF COUNTRIES WITHOUT A COMMON CURRENCY. The statistical data of individual countries, expressed in national currencies, do not allow direct analysis of the economic development of regional associations. Key words: purchasing power parity, average GDP growth index of the regional union, conditional economic-statistical accounting unit.

УДК 312

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