Factors and conditions of functioning and development of modern regional socio-economic systems

Purpose: The purpose of this article is the systemic modernization of scientific ideas relating to the essential factors and conditions of functioning and development of regional socioeconomic systems. Design/Methodology/Approach: To substantiate the article about the possibility of overcoming the socio-economic stagnation and recession of the region's economy based on modernization of research tools and management of local and regional socio-economic processes using modern agglomerative technologies and methods. Findings: Finding lies in clarifying the arrangement, structure and importance of socioeconomic processes, factors and conditions of local, regional and interregional level that determine the effectiveness and sustainability of functioning of the economy. Practical Implications: Are determined by the possibility to use authors' scientific results for audit, evaluation and adjustment of regional socio-economic impacts, measures and development programs, used during designing, forecast and assessment of socio-economic and complex efficiency of local and regional socio-economic activeness in the cities and municipal areas. Originality / Value: It is substantiated by development of the theory and methodology of regional studies of socio-economic factors and conditions that determine long-term prospects of stable functioning and sustainable development of the regional economy on the basis of adaptation of the basic direction of the system and reproduction processes.peer-reviewe

Methodological Aspects of Formation of Chart of Accounts

The study identified three types of charts of accounts: the chart of accounts oriented to financial accounting, which is based on the matrix method of building, classification of accounts is based on the principles of the balance sheet and the traditional definition of financial results; the chart of accounts, which assumes detailing the cost accounting and allocating additional classes of accounts to determine the financial results of the production; the chart of accounts of the integrated accounting, allowing the formation of multi-sector information and the data exchange between the accounted subsystemsyesBelgorod State Universit

Methodological Aspects of Formation of Chart of Accounts

yesThe study identified three types of charts of accounts: the chart of accounts oriented to financial accounting, which is based on the matrix method of building, classification of accounts is based on the principles of the balance sheet and the traditional definition of financial results; the chart of accounts, which assumes detailing the cost accounting and allocating additional classes of accounts to determine the financial results of the production; the chart of accounts of the integrated accounting, allowing the formation of multi-sector information and the data exchange between the accounted subsystemsBelgorod State Universit