, . . , ., boriskirina@yandex.ru, , , SYSTEMS OF THE ACCOUNT OF THE INCOMPLETE COST PRICE – "DIREKT-KOSTING". ADVANTAGES AND LACKS I.P. Boriskina Features of the account and the analysis of the limited cost price in the conditions of system application "direkt-kosting" are considered, the basic making systems of the account of the incomplete cost price are presented, allowing to define the degree of risk connected with sharp change of demand for let out production, to define competitive price of let out products, taking into account potential and social benefit Keywords: the cost price, variable expenses, constant expenses, costs, a factor cost Boriskina Irina Pavlovna, candidate of economical science, docent, boriskirina@yandex.ru, Russia, Tula Financial University at the Government of the Russian Federation 336.22:332.14 . , . , - , : , – , - , , 1,5 ) . 35,7 . ., . ( 41,9 257 . . : – – ; . 31 . , . 2007 . 2012 . : – – – – 2007 .; ( 2009 . (2010 . – 2012 .). ); - : – ( ); ; – – – , ( , ). : – – 59%; , – – 6 ; 84% (16%). - 2012 . – 39,6 . ., 17,8% , 8,8 – – 31%. 2011 .; . ., – , 5 . - 2012 . 5,5%, , . - . : – 10% – 2012 .: 103% ( , - ); . ( 2012 . 84% ). 32 - 70%. 80% 21% , – 15,9 – . , 2012 . . (40% . 5 : )– ; – 10,6 – 5,4 – 5,2 . . (27%) – . (14%) – . (13%) – , ). . . , ; ; ( , - . 1. 11% (6% – - 5% ). 2. ( 2012 . – 15%) . 2012 . « » 150 . . . . - , , 2013 . 12,5%. 3. , . - 1,5 . . 2013 . – 11,5%. 4. , 99% , . - 14%. 5. . 2012 . ., 16% 3,4 . 2013 . , 2 - . ,– , , , 33 - . , . 2013 . 0,4%. - , ( 700 . 120 , . 2013 . 1 .; 2013 . .). , , 1 . , , 45,2%. . , , - , , . . , , ( 2012 . . 450 . 2013 . – 600 . .). , , 10%. 6. , 690 . .( ( 14% 300 ), . .). 200 – 2%, 2013 . – 10%. ., 20% .( – 20%). - . 1 7. . - 2012 . . – . : ; – – . , 34 - . (0,3%) . 2012 . - , . , – 20%. 8. : 2012 . 70 , . . – . – : 2007 . 2012 . – - 11%. – – 2003 . - . – – – 450 200 ., ( .). 2013 27.12.2012 , , - 773. 2014 , . 10%. 2013 . , 2013 . - : – 2012 . – 11%); – – 9,8 – 44,6 . .( . .( 12,5%). , , , 2012 .: – 1,9 – . .; – 77% – ; 30%; 35 - – 600 . . ( - , 2012 .) 1. 2. URL:tularegion.ru 27.12.2012 N - 773. " , ". URL:tularegion.ru 3. 4. , 2012 . URL:http://dfto.ru/www/open/ . 2008-2013 URL:dfto.ru/www/doc/index.php?option=com_zoo&task...id , », , . . . « - , , , , , « », - , TRENDS OF TAX POTENTIAL TYPE REGION OF RUSSIA S.N. Alexin, E.V. Belskaya The main trends in the economic development of the subject of the Russian Federation on the example of the Tula region with the fiscal capacity of the region, the characteristic of the main tax collection, tax revenues are predicted Keywords: potential of taxation, economic development of the region, tax administration Alexin Sergey Nikolaevich, candidate of economical science, docent of department «Finance and Management», Russia, Tula, Tula State University, Belskaya Elena Valerievna, docent of department «Finance and Management», belskaya.ev@mail.ru, Russia, Tula, Tula State University 36