Keyword: «evaluation»

The article describes a brief description of the commercial activity of the wholesale trade enterprise, presents the characteristics of the wholesale trade enterprise SmolMetTorg LLC, and assesses the activities of the wholesale trade enterprise with recommendations for improving the activity.

The article discusses the issues of planning the assortment of an enterprise by the example of JSC Smolensky DOK, on the basis of which an analysis of the formation of the product range of this enterprise and its evaluation was carried out, and recommendations were given to improve the assortment policy of the enterprise to increase its competitiveness.

The draft Federal accounting standard "Fixed assets" establishes new rules for accounting of fixed assets. The draft of FAS "Fixed assets" was worked out on the basis of IFRS (IAS) 16 "Fixed assets", which differed significantly from the current rules for accounting 6/01 "Fixed Assets Accounting". The article analyzes the main provisions of this draft and compares them with rules for accounting 6/01.

The article is devoted to the comparative analysis of the evaluative semantic criteria expressed in proverbial units of English and German, the figurative base of which is represented by the zoonymic image of «wolf». The described zoonymic image takes an important place in the figurative system of both the English and German languages. This image contains both positive and negative evaluative criteria. The purpose of this article is the analysis of the similar features represented in the plane of the content of the image «wolf» in English and German proverbs.

In article essence of the basic means as an economic category is considered. In article historical and modern aspects of the basic means, as an economic category, components of the basic capital are considered, signs of attributing of objects to the basic means, according to the current legislation are resulted, classification of the basic means is given, types of their estimation are considered.