Abstract: The subject of this research is the issues associated with management of accounting control in accounts receivable of the service industry companies for ensuring sustainability of financial position and efficiency of a business. The relevance of this topic is justified by the fact that due to the specificity of the work of service industry companies, the predominant type of transaction is payments from customers for services rendered. Attention is therefore given to the structurization of adequate accounting control system for payments. The novelty of this research consists in systematization of the key accounting aspects of managing payments from customers, substantiation of the need for structurization of the system of internal payment control for the purpose of uninterrupted payment monitoring and timely debt repayment. An important role is also played by the practical examination of the questions of accounting and control of customer payments based on the case of the Municipal Unitary Enterprise “Surazh Regional Water Services Company””, which will allow ensuring proper organization of the system of managing accounts receivable in the service industry companies.

Abstract: The subject of this research is the fostering of tourism industry in Russia to fuel GDP growth, increase the number of employed population, as well as form favorable socioeconomic environment on the basis of macroeconomic regulation of fundamental risks in tourism sphere. The relevance of this topic is substantiated by the fact that sustainable development of tourism and tourism infrastructure in Russia on the basis of geo-economic will promote an effective response of the Russian society to external challenges within the framework of implementation of the Scientific and Technological Development Strategy of the Russian Federation. Therefore, the attention is given to the risks in tourism development and their offset mechanism for maintaining favorable growth prospects. The scientific novelty consists in systematization of potential risks of tourism agencies and searching ways to mitigate risks through the government support mechanism and tax incentives. Risk management should be realized first and foremost at macroeconomic level by introducing the following measures: optimization of the accounting control system in tourism industry; use of tax incentives; expansion of the government support programs; subsidization of domestic air fares.  

Abstract: The subject of this research is the accounting control system operating at micro and macro level, as well as possibilities of its optimization for tourism industry. The author carefully examines such aspects of accounting control system as its proper identification and operating principles at various levels, as well as structural elements and functions. Special attention is given to the practical aspects of optimization of accounting control system in tourism industry at the macro level, intended to ensure due development of the industry under the current geopolitical and socioeconomic circumstances. The author’s main contribution into the research of operating principles of the accounting control system consists in its new interpretation depending on the level of performance, as previously it has been analyzed only with regards to a particular enterprise. The scientific novelty lies in the formulation of optimization measures of accounting control system for tourism industry to incentivize its development.

Abstract: The subject of the research is the peculiarities of tax incentives for the tourism industry within the state. The object of the research is the tax policy and tax mechanism in Russia in relation to tourism enterprises. The authors consider existing measures of tax incentives of the various actors in the field of tourism with an assessment of their significance and calculation of absolute tax burden based on specific examples. They also offer new incentives for efficient industry development of domestic tourism in Russia on the basis of the differentiation of enterprises of domestic tourism. Special attention is paid to the development and implementation of a special tax regime for tourism enterprises. The methodological basis of the study involves the systems analysis that allows to investigate and describe tax incentives for tourism enterprises as an element of the taxation system. In their study the authors also use such methods as synthesis, logic modeling, comparison and planning. The novelty of the research is caused by the fact that the authors summarize all current measures of tax stimulation for the enterprises of tourism and development on their basis of specific promising areas of transformation of the taxation system to ensure sustainable development of the industry of domestic tourism in the short term, as well as the creation of a favourable tourist infrastructure within the country for further development of inbound tourism.

Abstract: The subject of this research is problems of organization and accounting of costs of agricultural enterprises taken in the context of current research and developments in the area of accounting and analytical systems. The objects of the research are the system of cost accounting for the purpose of effective managerial decision-making and budgeting process in the face of economic uncertainty and entrepreneurial risk. The authors of the article also focus on consideration of the relevant and the most effective mechanisms of cost management for domestic agricultural enterprises. The methodological basis of the research involves the systems analysis that was used by the authors to investigate and describe the techniques of cost accounting and budgeting at agricultural enterprises. The authors have also used synthesis methods, logic modeling, and planning. The novelty of the research is caused by the fact that the authors offer a generalization of the modern theory of accounting, cost accounting and budgeting in the context of plant industry enterprises. In particular, the authors propose the following: the diagram information flows model of cost accounting of agricultural enterprises; models of cost accounting for the purpose of effective managerial decision-making; and structure of the consolidated budget of the agricultural enterprise.