In article the main problems in scope of factoring are revealed and analysed. Authors have carried out the analysis of activity of the factoring companies in Russia. Advantages of use of factoring when crediting the enterprises of small and medium business are described. The prospects of development of factoring in Russia are considered.

The article discusses the strategy of development of small business in the Republic of North Ossetia - Alania, which is one of the priorities of the Government of the Russian Federation. Described the risks ofentrepreneurial activity. The analysis of the existing methods of an assessment of investment projects used by small business enterprises of the Republic of North Ossetia - Alania is carried out.

Smallbusiness in a market-orientedeconomy is the leading sector, which determines not only economic growth, but also the structure and quality of gross national product, employment structure of the population, the generation and speed of innovation, and solve a wide list of socially important problems. This article discusses some aspects of development of small entrepreneurship in the region of the Russian Federation - Krasnodar region

Small business takes a special place in a state policy.In differentcountries there are their own specifics concerning refering subjects of entrepreneurship to subjects of small business, creating conditions for their activity, taxation. In the article there presented criteria of refering to subjects of small business, there analized the ease of doing business ranking and there reveled separate nuances of taxation in countries-participants of SCO.

The article presents the method of marginal approach based on the ratio «cost - volume - profit» andconsiders the analytical possibilities of the application of this methodology to managerial decision-making on increase production capacity for certain types of products.

Ways and methods of money laundering through lending institutions, constantly evolving, becoming more complex. Itis necessary, create tools for risk management involvement in the process of legalization (laundering) of income obtained by criminal means and financing of terrorism. The article highlights the main determinants of the unusual nature of the transaction and justifies the negative consequences.

The article is devoted to the issues of credit regulation in Russia, as well as factors affecting its development. The issues of classification of a mortgage loan are considered, factors on which the loan amount depends and participants in socio-economic processes are indicated. Also features of crediting in Russia, its history, current position and the basic tendencies of its development are shown.

In this article the author investigates, de jure and de facto, aspects of tax auditing. Due attention is paid to the internal control system of the organization. It is also objectively confirmed that a rationalized internal control system is required to enhance the performance of any organization. The author explored ways to increase the impact of the internal control system with the budget and the tax audit in the organization.

In this article the author examines the interaction of the banking sector, in the face of«Sberbank ofRussia», with the business sector. Due attention to the priority areas of cooperation under consideration of the Bank with the studied sector of the economy. Also, objectively confirmed that to increase the performance of any organization requires a rationally structuredinteraction with a financially stable Bank. The author studies the directions of the Bank's products and services, as well as aspects to their popularity among businesses.

At present, when fierce competition is taking place in almost all industrial markets, it is crucial for many organizations to address the challenge of finding the best direction for development that will achieve the maximum The economic impact of their work. This requires the strengthening and development of a management system, of which internal auditing is an effective tool, because it is the one that ensures that financial losses are minimized from various fraudulent acts, as well as Increase the efficiency of the Organization by optimizing the processes that occur within it.

The aim of this article is to present the idea of the first Center for Business Ethics in Slovakia and to justify its necessity within the context of the current Slovak socioeconomic environment. We argue that to wipe out corruption, fraud and other types of corporate misconduct, it is important to consider two essentials of the long-term systematic development of business ethics. First, the systematic business ethics education of prospective managers, and second, the establishment of complex institutions whose main role is to provide the business with continuous professional assistance in applying business ethics, creating ethical infrastructure, continuous managerial ethical training, solving ethical issues at workplace, as well as helping with ethics monitoring and consultancy in companies.

Personnel potential occupies a key position in the functioning mechanism of any organization. Therefore, conducting an etymological study of this economic category is relevant. According to the authors, human resources are an integral part of the labor potential and these two concepts cannot be considered synonymous. The very notion of «personnel potential» can be considered at the micro level of the organization's economic relations, whereas the concept of«labor potential» can be referred to the conceptofmacroeconomics. The article theoretically justifies the allocation of human resources to an independent research object. Different approaches to the definition and content of the economic category «human potential» are explored. The definition of personnel potential is given and the structure of mutual relations ofeconomic concepts is developed: industrial, resource, labor and personnel potentials. With its help, the essence of each of the categories studied is analyzed, and similarities and differences in the definition of«human potential» are defined with the definition of «labor potential».

The article deals with the key concepts of the social and technological approach in modern science, the possibility of implementing this approach in the system of professional motivation, outlines the need for the use of global and private social technologies, as well as the possibility of technological management of the motivational sphere of modern youth as a schematic diagram.

The article discusses some aspects of the system of educational support of social entrepreneurship in Russia. A review of the history and transformation of educational initiatives, the most significant for the development of the SP events that formed the base of educational programs. It is concluded that the variety of educational programs is a response to demand from business that need adequate relevant competencies in the field of social entrepreneurship.

The article contains an analysis of the factors of economic growth, the history of the introduction of various factors into the scientific revolution, the role of various economic schools in this process, the analysis of the factors in our days.

This article deals with the letter of credit payments form: documentary credit, regulatory principles, types, form, stages operations under letter of credit.

In the production and economic activities of enterprises, a significant role is played by payment and settlement relations, their financial nature and approach. The analysis and assessment of the state and correlation of the creditor and receivables of enterprises of the state conducted by the authors lead to the formulation of certain proposals to optimize the management of these debts.

The article considers theoretical and legal fundamentals ofinvestments, analyzes the problems of formation and implementation of effective Russian state policy in the sphere of investments and financial mechanisms for public investment.

In conditions of complicated market situation and declining demand indexes of production efficiency lose their relevance as production output falls. For this situation it is suggested to consider the behavior of the company (corporation) within the break-even point model, which provides an opportunity to analyze the effect ofproduction scales on the amount ofconstantand variable costs in the assumption of declining production scale effect. Additional savings can be achieved by reducing conditionally fixed and variable costs. On the contrary, ifmarketsituation is described as favorable and there is high demand for the products, capacity utilization rates will rise. In this case, the enterprise will increase its output to maximum (to the optimal size of the firm) that is determined by the equality of marginal costs and marginal revenue per unit of output.

The article analyses the basic principles of management the realization of the Federal target programs. Introduces new tools in managing the implementation of the Federal target programs in the region.

It is an undeniable fact that the need for continuous improvement in internal auditing and internal financial controls in budgetary institutions is due to the continuous transformation of the Russian Federation's budget model, which requires rational and literate use of the resources allocated from the central budget, especially in the economic crisis.

The article considers various approaches to the definition and assessment of the international competitiveness of national capital markets. Based on the methods of international organizations, the authors propose a classification of the structural factors of the competitiveness of financial market. The analysis and the assessment of the level of international competitiveness of the Russian capital market are also provided in the article.

Imperfection of the legal framework of financial control in the public Finance of Russia defines notonly the problems but also the main directions of development, in particular in the direction of improving the legal framework, competition, the regulatory authorities. The article considers the directions of changes both at the level of the whole country, and at the level of internal financial control.