5.1. Responsibility for the content of the WRC, the reliability of all the data provided is the responsibility of the student - the author of the work.

5.2. The defense of the WRC is carried out in accordance with the approved schedule for conducting state attestation tests at a meeting of the SEC for the relevant educational program. The procedure for conducting and the procedure for defending the WRC is determined by the local regulatory act of the SUM.

5.3. Students who have successfully completed the full development of the educational program in the direction of higher education, have successfully passed the state certification tests (state exams) and submitted the WQR with the recall of the head within the established time limits are allowed to defend the WRC.

5.4. The defense begins with a graduate report on the topic of the WRC. Up to 10 minutes are allotted for the report on the WRC of the bachelor's educational program. During the report, a presentation of the WRC can be used, illustrating the main issues of the presentation, and handout (illustrative) material has been prepared that clearly characterizes the main provisions and results of the WRC. A sample of the title page of the handout (illustrative) material in Appendix 9.

5.5. The decision of the SEC on the final assessment is based on the assessments of:

Head of the WRC for the quality of work, the degree of novelty, practical significance, the validity of the conclusions and recommendations made by the author based on the results of the study, the degree of its compliance with the requirements for the final qualifying work;

Members of the SEC for the content of the work, its defense, including the report, answers to questions.

5.5. The procedure for appealing the results of the defense of the WRC is determined by the local regulatory act of the SUM.

5.6. The results of the SEC on the defense of the WRC are discussed at meetings of the graduating departments and academic councils of educational structural divisions.

Storage of final qualifying work

6.1. The original of the WRC on paper is provided to the graduating department no later than five working days before the date of the defense of the WRC.

After the defense of WRCs on paper, they are transferred to archival storage and stored for five years, after which they are destroyed in the prescribed manner.

6.2. WRC on electronic media in PDF format with a scanned title page, abstract, assignment for the WRC and the last plagiarism check sheet is submitted by the student to the graduating department. Placement of graduates' WQRs on the appropriate section of the University website is a mandatory final stage of work with WQRs. The graduating department and personally the head of the graduating department are responsible for the collection and placement of full-text electronic versions of the WQR.

Attachment 1

Application form for approval of the topic of the final qualification work

from the student ___________________________________

(Full Name)

_____________________________________

(full-time, part-time, part-time education)

Course ______ group

areas of training

___________________________________

educational program

______________________________________

tel. mob.______________________________

E-mail address ________________

STATEMENT

I ask you to approve the topic of the final qualifying work: _________________________

_______________________________________________________________________________

The topic of the final qualifying work is agreed with the head ________________________________________________________________________________

(academic degree, academic title, position, Surname and Initials)

______________________________________________________________________________

"___" ____________20__ ______________________________

(student's signature)

______________________________

(manager's signature)

Annex 2

The form of the title page of the final qualifying work

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution

higher education

"STATE UNIVERSITY OF MANAGEMENT"

Institute
Chair

Final qualifying work

(topic of final qualifying work)
Direction of training
(the code)		(Name)
Educational program
(name of educational program)
student
(signature)		(Surname and initials)
Head of WRC
(signature)
Consultant
(signature)		(academic degree, title, Surname and Initials)
Comptroller
(signature)		(Surname and initials)

Allow for protection

Moscow - 20__

Annex 3

Form of annotation of the final qualifying work

Order a final qualifying work According to a single regulation for all higher educational institutions, the WQR of graduates of various educational programs must be published on corporate portals or official websites of institutions.

VKR HSE

The National Research University Higher School of Economics (Higher School of Economics) has an extensive portal for getting acquainted with the WRC for graduates of recent years. The regulation for the publication of a scientific research and the dissertation on the website of the Higher School of Economics is to check it with the Anti-Plagiarism system.

VKR NRU HSE can be viewed here -https://www. hse.ru/edu/vkr/

SFU

Siberian Federal University, according to the 2016 resolution, has a base of qualification works of graduates of all faculties. Full versions of protected works are posted on the official website of the university in the public domain - http://elib. sfu-kras.ru/handle/2311/21660.

VOGU

You can get acquainted with the list of links to finished works of graduates of Volgograd State University on the official website of the educational institution. The WRC catalog has a convenient classification by specialties and qualifications - https://vogu35.ru/ref-vkr

PSGPU

The VKR of the Perm State Humanitarian Pedagogical University is a system for placing students' graduation papers based on the system of electronic support for educational courses: http://vkr. pspu. en/users/index

Peter the Great University

Graduate qualification works of bachelors and masters of Peter the Great St. Petersburg Polytechnic University are in the unified electronic library of SPbbPU - http://elib.spbstu. en/search/advanced

Each work is assigned a unique identifier, which allows its author to use it in their further professional activities.

MSGU

Moscow Pedagogical State University places the graduates' WQR on the official website, in the section dedicated to scientific research. The catalog indicates the year the work was written, its subject, information about the author - http://mpgu. su/nauka/vkr/.

TPU

The electronic scientific archive of TPU contains a large catalog of student papers with the ability to search for the WRC of interest by the date of writing or its subject - http://earchive. tpu. en/handle/11683/173 .

PRUE WRC

Russian Economic University. Plekhanov has in the structure of the official website not only an electronic library of graduate students of past years, but also topics of bachelor's and master's dissertations at different levels of training - https://www.rea.ru/ru/org/cathedries/finmngkaf/Pages/diplomnieraboti. aspx.

Kuzbass Institute of the Federal Penitentiary Service of Russia

The electronic information and educational environment of the Federal State Educational Institution of Higher Education of the Kuzbass Institute of the Federal Penitentiary Service of Russia has included a portal of graduation qualification works of graduates since 2013 - http://diplom.kifsin. ru.

There is the ability to view texts in a protected mode, and users can also comment on the WRC.

NGPU

The electronic library system of the National State Pedagogical University has a database of final works of university students indicating the topic of the WRC, the place of its protection and information about the curator. Works on the portal have been posted since 2016 - https://lib. nspu. ru/elektronnye-resursy/vkr/index. php.

TSU

Full texts of scientific reports and graduation papers in all areas of study of Tomsk State University are based in the electronic library of TSU - http://www. lib. tsu. ru/ru/vypusknye-raboty-vr .

RosNOU

The base of ready-made VKR RosNOU has a large number of final works of bachelors and masters on economic topics. The website of the university contains recommendations for the design and protection of the WRC - http://www. Rosnou. ru/humanities/plans/SO_1/dipl om_ SO/ .

LETI

The electronic library system of LETI contains a collection of final qualification works of students from 2016 to 2018. There is a classification according to the direction of preparation - http://library. eltech. ru/vkr. html.

RGPU them. Herzen

RGPU them. Herzen, a few years ago, approved the regulations for placing finished student papers in the university's electronic library system - at the moment, the catalog contains all scientific papers of graduates that have been tested by the "Anti-plagiarism" system - https://lib.herzen. spb. ru/p/elres-common .

MGPU

Since 2015, Moscow City University has been offering a convenient system for searching students' final theses. Any WRC can be downloaded in pdf format -

956.02kb.

Guidelines for the preparation, writing and defense of the graduation qualification paper, 668.34kb.

Topics of final qualifying works in the direction of "Economics" for 2011-2012 academic year, 32.97kb.

Themes of final qualifying works in the specialty 080109 “Accounting”, , 67.62kb.

Guidelines for the preparation and defense of final qualification works (WQR), 550.75kb.

And the program of the publishing house of the Moscow State Forest University Moscow 2010, 830.69kb.

Invitation card and program Publishing house of Moscow State University, 833.38kb.

In Krasnoyarsk, methodological recommendations for the preparation and defense of graduation qualification papers, 767.81kb.

Guidelines for the preparation and defense of final qualification works St. Petersburg, 520.35kb.

Recommendations for organizing and conducting a competition for the best lectures of professors and teachers, 92.95kb.

MOSCOW FINANCIAL AND LEGAL UNIVERSITY MFUA

Methodical INSTRUCTIONS

preparing, writing and defending

final qualifying work

specialty 080109.65 "Accounting, analysis and audit"

Compiled by: Candidate of Economics, Associate Professor Evseeva I.V.

Ó MFLA, 2011

1. Introduction

These guidelines are intended for students of all forms of education of the Moscow Academy of Finance and Law and the Moscow State University of Management, members of the Final Attestation Commissions and faculty as a guide to the preparation and defense of Graduate Qualification Works (hereinafter referred to as WQR). The guidelines determine the procedure for developing tasks, planning the structure, volume, content and design of the WRC, the timing of its preparation, submission for defense and organization of protection, as well as appropriate control and assistance to students at all stages of their work on the WRC.

WRC completes the process of theoretical, methodological and practical training of students. In the work, the student must independently, under the supervision of the head of the WRC, develop a chosen topic that reflects topical issues of accounting, auditing and analysis, show elements of creativity during the study, analytically argue the put forward provisions and practical recommendations. The implementation of the WRC is based on an in-depth analysis of practical material based on an objective study of the features of accounting, organization of audit and analysis of the results of the financial and economic activities of a particular enterprise for a certain period, as well as regulatory, statistical or other information and special literature on the subject of the WRC.

When writing the WQR, the knowledge gained by graduates in the course of their studies, as well as the materials collected by them during their work experience, are used. An important role is played by the information that students receive and generalize by participating in the work at the department, enterprises, and student scientific conferences.

The subject of the study are general and particular issues of the specialty (or specialization) chosen by the student in the activities of modern commercial and budgetary enterprises and organizations. The graduate is recommended to get acquainted with the domestic and foreign state and work experience on the problem studied in the WRC. In the case of choosing budgetary organizations as a practical example, the student must, in the first chapter of the WRC, conduct a comparative analysis of the organization of accounting or auditing and analytical work in a budgetary and commercial organization (one of the paragraphs of the first chapter of the WRC should be devoted to the presentation of this issue).

Types of activities of graduates and tasks of professional activity

Graduates of the specialty "Accounting, analysis and audit" must have a set of professional knowledge of accounting (financial and management) accounting and preparation of financial statements; confirmation of its authenticity; analysis and evaluation of intermediate and final results of the activities of organizations to identify reserves for improving the efficiency of the enterprise in the status of various organizational and legal forms of their functioning. Specialist graduates are prepared for professional activities in the positions of: chief accountant; deputy chief accountant; accountant for sales and costs, taxes, fixed assets, material resources, financial results; accountant-analyst; financial manager; financial controller; auditor; auditor, etc.

The objectives of the professional activities of graduates - specialists in accounting are:

• be strictly guided in the work of the current regulatory framework for accounting regulation;
• participate in the development and implementation of the accounting policy adopted by the organization;
• not violate the rules and principles of accounting, reporting, operating in the organization; consistently analyze accounting and reporting information;
• process and summarize accounting and analytical information using modern statistical, economic, mathematical and instrumental research methods;

• comprehensively analyze the data of financial statements, professionally competently interpret the source and analytical information;
• if necessary, be able to transform the data of Russian financial statements according to the rules of IFRS;
• use accounting and reporting data to develop sound management decisions to develop and strengthen the organization's economy;
• control over the movement of goods and services, income and expenses, assets and capital; evaluating the effectiveness of IP in the use of its resource potential;
• according to economic analysis, comprehensively evaluate the feasibility and effectiveness of interaction with domestic and foreign partners; debtors and creditors; suppliers and contractors; to form a strategy for the further development of business relations and tools for their implementation in the conditions of a really emerging reality.

Qualifications required for professional activities

The requirements for the professional training of a graduate are determined by the tasks and content of his future activities in the specialty. The graduate must:

know the content and methods of implementation of the current legal and regulatory framework for accounting - Russian regulations and standards for accounting (PBU), the procedure for their application in the mode of continuous operation of enterprises of various organizational and legal forms of management;

be able to substantiate and participate in the development and implementation of the accounting policy of the organization, form a working chart of accounts for each area of ​​work;

own principles and rules for maintaining current accounting, preparing financial statements for the month, quarter, year, as well as qualitatively interpret the dynamics of information contained in current, quarterly and annual reports;

apply in accounting and analysis, computer technologies and standard programs in the processing of accounting and analytical information;

be able to analyze the information presented in the financial statements and evaluate, based on the existing data, trends in the growth (decrease) of assets, capital, liabilities, income, expenses, financial performance; characterize the level of solvency and financial stability of the enterprise and the dynamics of profitability of sales, costs, equity and borrowed capital; justify the degree of extensiveness or intensity of use of the resource potential of the organization;

own tools for transforming Russian financial statements and compiling them in accordance with the principles and requirements of IFRS;

develop according to the accounting information, reasonable recommendations and proposals for the formation and development of a competitive business of the organization, for optimizing and improving the efficiency of the use of resources and capital, the development of control and operational functions of managing production and sales of products;

analyze the effectiveness and scale of investment, innovation and financial activities, evaluate the effectiveness of new projects, promotion of goods to new markets and the interaction of business partners;

predict growth (decrease) trends in the final results of activities, develop interaction with domestic and foreign partners, improve product quality, strengthen the solvency and creditworthiness of the organization, which are the fundamental basis for the formation of a development strategy for business entities.

The accountant, accountant-analyst, accountant-controller and auditor solve their main professional tasks in commercial organizations of various sectors of the national economy, budgetary institutions, tax inspectorates, professional consulting agencies, audit firms and other institutions of the relevant profile. In addition, a graduate 080109 "Accounting, analysis and audit" can continue their studies in graduate school, engage in teaching work in higher education, work in government institutions of the relevant profile.

Requirements for the professional training of a graduate and their corresponding
state qualification tests

The professional training of graduates is formed, first of all, in the process of studying general professional and special disciplines of a professional educational program, completing coursework, control and classroom work, passing tests and exams. The level of training of specialists is objectively established in the conditions of state tests: passing the state exam in the specialty and defending the final qualification work.

The purpose of the state exam in the specialty is to test and assess the residual knowledge of students in such special disciplines as “Accounting Theory, Accounting Financial Accounting”, “Accounting Management Accounting, Accounting Reporting”, “IFRS”, “Accounting ”, “Audit”, “Analysis of financial statements”, “Comprehensive economic analysis of economic activity”, etc.

A graduate at the state exam must reveal the depth of general professional and special knowledge on modern topical problems of the development of the country's economy and the activities of independently functioning economic entities in a market economic system; logically substantiate the prospects for the development of the principles and rules of accounting, preparation of financial statements and audit in accordance with Russian and international standards; evaluate the dynamics of the most important indicators and identify the influence of factors on their change and the causes of deviations; predict capital growth, growth of financial performance of the organization, increase in profitability of assets, etc.

When preparing answers to the questions of the ticket, students can only use the Program for preparing for the MDE , developed at the department.

The final stage of the state qualification tests is the defense of the final qualification work.

When defending the WRC, the graduate must briefly and constructively state the results of the work performed, justify his personal contribution to the development of the chosen area of ​​research in accounting, auditing and complex economic analysis, form conclusions and develop recommendations aimed at solving topical issues of the work of joint-stock companies, companies, firms and state enterprises. In addition, he must have knowledge of modern rules (standards) of accounting and auditing, drafting reporting and audit report, methodologies for conducting a comprehensive environmental nomic analysis and evaluation of the effectiveness of the organization's activities, identification of the complex value of reserves, preparation of forecast (promising) projects (plans) for their use.

Goals and objectives of the final qualification work

aim research conducted in the final qualifying work is the disclosure of topics, factors, mechanisms and substantiation of directions (ways) for the development of accounting, reporting, economic analysis and audit in market conditions.

Tasks research is the theoretical and practical results that should be obtained in the final qualifying work, the results and solutions of which will contribute to the commercial success of the company (points of the Table of Contents in a condensed form)

Subject research is determined by the theme and plan of the final qualifying work, the relevance of which should be disclosed

Object of study- commercial activity of the enterprise, organization, firm, on the materials of which the final qualifying work is performed.

The main tasks of the WRC are:

• theoretical substantiation and disclosure of the essence, historical aspects, processes of reforming professional categories, phenomena and problems on the subject of WRC;
• analysis of the collected and processed practical (specific enterprise) material on the topic of the WRC;

- finding ways (methods, methods) to improve the organization of accounting, auditing and analytical work at the enterprise;

Development of reasonable proposals for improving the practice of accounting, organization of audit and financial activities at a particular enterprise

Work structure- introduction, its chapters, paragraphs, their sequence with the rationale for the logic of the study, conclusion, list of references, applications.

Problems research and ways to solve them are substantiated using economic, mathematical and statistical research methods.

The following sequence of performance of final qualifying work is expedient:

Preparation of the WRC plan and determination of its structure;

Selection of scientific, educational and educational-methodical literature and regulatory documentation, legislative acts;

Selection of specific factual material, its generalization and systematization;

Analysis of specific factual material;

Conclusions and suggestions on the problems considered in the work;

Work form.

In the process of completing the final qualification work, the student is recommended to adhere to the following requirements:

Target orientation of the collection and processing of material;

The clarity of the construction of tables, diagrams, graphs, diagrams;

The logical sequence of the presentation of the material;

Required depth of research;

Complete coverage of the issues under consideration;

The persuasiveness of the argumentation in substantiating the importance of the issue under study;

Brevity and accuracy of the wording and presentation of the results of the work;

Evidence of conclusions;

Competent presentation of the text of the work, its neat design.

3. Organization and planning of graduation preparation

qualifying works

Tasks of the graduating department and deans

The organization of the WRC preparation begins with the choice of its subject. For these purposes, the department provides students with an approved list of topics.

The main requirements for the topics of the WRC are: relevance; direct connection with the possible practical application of the knowledge of graduates in accordance with the specialization in the direction of training (specialty); sufficient availability of topics with the necessary literature and the possibility of using practical material.

The choice of WQR topics and their assignment to students is organized according to the schedule of the educational process. The topics of the WRC are chosen by students from the proposed list on their own, guided only by their scientific interests, practical experience, knowledge of special professional literature on the chosen problem. Students can also independently formulate the topic of the WRC, having coordinated it with the head of the department. Supervisors are required to provide assistance to students in choosing topics.

Having chosen the topic of the WRC, the student submits an application in the prescribed form to the head of the graduating department. The application is accepted only with the indication of the name of a particular enterprise or organization, on the example of which the WRC will be carried out. The title of the topic indicated in the application must fully correspond to the title of the topic on the title page of the WRC, the assignment for the WRC, the review and review of the WRC.

The head of the department determines the head of the WRC in accordance with the chosen topic and submits to the Vice-Rector for Academic Affairs the lists of students indicating the topics and enterprises they have chosen, as well as the candidates for the heads of the WRC. The heads of the WRC are appointed from the faculty and involved practitioners in the field of accounting, analysis and audit. Assignment of WRC topics and leaders to graduates is carried out by order of the Rector.

When selecting the leaders of the WRC, the graduating department ensures strict adherence to the professional compliance of the candidate for the head of the WRC with the specialization (specialty) to which the WRC belongs. The head of the WRC, as a rule, must have an academic degree (title) or be a practitioner with proven work experience in the field of accounting, analysis and audit.

The preparation of the WRC by students according to the forms of education is carried out according to the approved schedule of the educational process. The head of the graduating department and the dean are personally responsible to the rectorate for compliance with the established deadlines and the quality of preparation for the defense of the WQR performed in the department. The WRC schedule is an internal working document and is not intertwined with the content in the WRC.

Task for the implementation of the WRC

After assigning topics to the students and appointing the leaders of the WQR, the latter, together with the students, develop, clarify and coordinate with the head of the department the assignment for the implementation of the WQR with their execution according to the established model. The task for the implementation of the WRC is the basis for the development of the schedule and plan for the preparation of the WRC by the head of the WRC and the student. The assignment should briefly outline the initial data for implementation and the content of the WRC. In the “Initial data for work” section, it is necessary to indicate the Regulatory legal acts, literature and reporting data of the organization, on the example of which the WRC is being carried out. In the section "Contents of the settlement and explanatory note (list of questions to be developed)", the questions that will be considered in each chapter of the work should be set out. "Content of the settlement and explanatory note (list of questions to be developed)" should include questions of the Table of Contents of the WRC.

WRC implementation schedule

The schedule for the implementation of the WRC provides for the following stages: development of a work plan and an indicative list necessary for the analysis of regulatory, scientific, statistical, and practical materials;

• compiling a preliminary bibliography on the topic of the WRC;
• collection of information and its processing;
• writing the first (theoretical) part of the work;
• writing the second (analytical) part of the work;
• writing the third (recommendatory) part of the work;
• writing an introduction and conclusion;
• presentation of the first edition of the work to the head of the WRC;
• preparation of the final version of the work, its execution and submission for review to the head of the WRC;

- reviewing work.

• preparation of the preliminary defense of the WRC.

Not later than 1 month before the start of the work of the Final Attestation Commission, the head of the department, together with the leaders of the WRC, conduct an intermediate analysis of the degree of preparation of works for defense. Students who have not completed the tasks set by the schedule on time are not allowed to defend.

The terms of work of the Final Attestation Commission are established by the dean's office of the faculty.

Graduation work plan

The next important document is the detailed WRC plan. It is developed by the student and approved by the head of the WRC on the basis of the assignment within two weeks after receiving it. The WRC plan specifies the list of issues under consideration, the titles of chapters (sections) and paragraphs (subsections) of the WRC, the composition of the literature involved, and determines the objects and sources for obtaining practical material. In the process of drawing up the plan, the theoretical level and practical significance of the WRC as a whole are predetermined. It should be borne in mind that the presentation of individual sections (paragraphs) should be subordinate to the disclosure of the topic as a whole. The structure of the plan should be logical, the issues to be developed are specific and interrelated.

The WRC plan includes:

• introduction, which substantiates the relevance of the topic, defines the goal and objectives, subject and object of research;
• three chapters, where the theoretical and methodological aspects of the problem under study are considered, the degree of development of individual issues is noted, a brief description of the object (enterprise) under study is given; analyzes the current state of accounting, analysis and audit at the enterprise, formulates recommendations or directions for improving accounting, analysis and audit of the enterprise with justification

The ratio of chapters is 30:35:15.

• the effectiveness of individual proposals;

- a conclusion containing the results of the work carried out in all chapters. The WRC plan can be refined in the course of the work, depending on the progress of the study of the problem, the availability of educational and practical material.

Collection and processing of practical material

The collection of practical material is carried out by the student, as a rule, in the process of undergraduate practice (or independently) and is a crucial stage in the preparation of the WQR. Its quality, the objectivity of the conclusions will largely depend on how correctly and fully the practical material is selected and analyzed. The facts and digital material given in the WRC should be logical, substantiated and interconnected.

The analysis of practical material should be carried out in a certain sequence. First of all, it is necessary to determine the purpose and objectives of the analysis, i.e. the final result, which should reflect the essence of the problem under consideration. Then the set of indicators (or criteria) necessary for analysis is determined, the approximate sequence of their calculation (definitions), methods and materials for conducting the analysis are studied.

After choosing the characteristic indicators (criteria) and methodologies, the student proceeds directly to the analysis of the collected material. Not only the system of generalizing indicators is analyzed, but also particular indicators, and the factors determining them in the dynamics of the development of the problem (question, object) under study over the past 3-5 years (in extreme cases, at the beginning and end of the reporting period). Then the identified trends are formulated, and their qualitative and quantitative characteristics are given.

Systematization, analysis and processing of practical material require the mandatory use of tables, diagrams, graphs, drawings, diagrams in the WRC, which not only contribute to the clarity of the material presented on the pages of the work, but also more convincingly reveal the essence of the study.

The collection and processing of practical material is the most time-consuming stage in the preparation of the WRC. In order to speed up the processing of such material, it is recommended to widely use reference and information systems and computer technologies.

Structure and content of the final qualifying work

The most optimal for the construction of the work is the structure, which includes an introduction, three chapters, a conclusion, a list of references and applications.

The work should not contain references to itself, it is better to write in the first person plural. For example, “we conducted a study”, “in our opinion it seems appropriate”.

WRC should consist of interconnected theoretical, practical and recommendatory parts:

1. Introduction 3 pages

The introduction should:

• justify the relevance of the chosen topic; state the purpose, tasks, object, subject, research. Describe the enterprise, on the example of which the WRC is performed.
• define the goal and list the specific tasks set for resolution in the WRC; to formulate the object, subject, research.
• indicate the organization whose materials are used in the WRC.

2. Chapter 1

Theoretical and methodological assessment of the problem under study. Contains 3-4 paragraphs, 25-30 pages.

In this part, based on the study of literature and legal acts, the role and essence of the problem under study, the need and possibility of its in-depth analysis and reformation taking into account modern requirements and computer technologies are revealed, the choice of methodology and specific methods of student work is substantiated, to disclose the tasks set in the WRC . A brief description of the degree of development of certain aspects of the problem (object) is given, their shortcomings are indicated, and the main ways of improvement are outlined. When citing, be sure to indicate the source. Verbatim borrowing of text, expressions from textbooks, special literature, normative and instructive materials without references, as well as unedited photocopying and scanning of text is unacceptable.

The chapter should end with conclusions on the state of knowledge of the issue and directions for its improvement.

3. Chapter 2

Practical part. Contains 3-5 paragraphs, 30-35 pages.

The first paragraph of the second chapter of work (2.1) should be called “2.1. Brief characteristics of the enterprise” and contain a diagram of the organizational structure of the enterprise, a description of its organizational and legal form and activities.

The analytical part of the WRC is performed on the materials of the activities of a particular enterprise, collected by the graduate student independently or during practice, using literary sources, computer and reference systems, statistical information, various forecasting, legislative, regulatory and other data. The composition of the analyzed problems and indicators (criteria) is determined by the work plan of the WRC and is specified by the head of the WRC.

In the process of analysis, trends and features of the organization of accounting and auditing at the enterprise are revealed. The rates and patterns of change in individual indicators, the relationship between them, factors affecting the results of the financial and economic activity of the enterprise are analyzed. In addition, the analysis should reveal the reasons for the negative aspects of the object's activity, determine ways to improve the efficiency of its work.

This part of the WRC ends with specific conclusions based on the results of the presentation of the practice of accounting and auditing at the enterprise, as well as the analysis of the financial and economic activities of the enterprise.

Methodological literacy and depth of presentation of the materials of Chapter 2 of the WRC characterizes the professional qualities of the graduate and his ability to put into practice the acquired knowledge.

The first paragraph of the chapter should be devoted to describing the activities of the enterprise that require improvement, the second and third paragraphs contain the essence of the proposed measures to improve the efficiency of accounting and auditing at the enterprise or its economic activity with the calculation of the economic effect of the proposals made.

The qualitative level of the materials presented in the second chapter predetermines the practical significance of the WRC, which is specified in Chapter 3 of the WRC. The recommendatory part of the WRC (Chapter 3) is developed on the basis of the results of Chapters 1-2, generalization of the experience of similar recommendations and the use of special literature.

It is necessary to single out the main groups of proposals for a substantiated or improved solution of the issues considered in the WRC. For example, recommendations can be divided into groups: organizational, methodological, economic, social and other in the field of accounting, analysis and audit. After that, separate proposals are specifically formulated, the expediency of their implementation at the object under study is substantiated.

Each recommended proposal is accompanied by a statement of its essence and content, professional justification. The place of possible introduction of the proposal at a particular enterprise, its possible impact on the organization of accounting and auditing practices, as well as the financial results of the enterprise's activities are determined. The depth of development of individual proposals and the rationale for their effectiveness are established jointly with the supervisor, depending on the content and importance of the recommendation.

The chapter should end with brief conclusions on the practical significance of the developed recommendations.

5. Conclusion. 2-4 pages.

The conclusion is the final part of the entire WRC. Here, based on the conclusions made in each chapter, the main theoretical and practical developments of the diploma student are briefly outlined, the most important conclusions made in each chapter are given, and, in a generalized form, the effectiveness of the recommended proposals is shown. The conclusion should contain mostly textual material; it is not recommended to provide numerical calculations in the conclusion that duplicate the results of the analysis.

6. List of used sources (bibliography). Contains 25-30 titles.

7. Applications.

The main provisions, analysis and practical recommendations of the WRC should be based on specific materials of the enterprise's activities. They may be:

1. Accounting and statistical reporting of the enterprise.
2. Accounting policy (Order on accounting policy).
3. Audit program and conclusion.
4. Turnover balance sheets.
5. Primary accounting documents, etc.

Large tables that take 1.5-2 or more pages, as well as empty table layouts, should be brought into applications.

The volume, composition and content of the annexes are determined together with the head of the WRC, depending on the nature of the topic being developed and recommendations.

4. Registration of the final qualifying work

WRC should be issued in a tight binding. An information sheet for the archival service (see Appendix 1 “Appearance of the WRC (photo)” and Appendix 2 “Information sheet for the archival service”) should be fixed to the hard cover (made in a bindery, can be laminated).

WRC weave sequence:

1. Title page (see Applications).

2. Task (see Applications).

3.Review of the head (see Applications). Bind an empty file, then insert Feedback into it.

4.Review (see Applications). Bind an empty file, then insert the Review into it.

5.List of accepted abbreviations (optional) (see Annexes).

Introduction.

Conclusion.

List of accepted terms (optional) (see Annexes).

List of sources used (see Appendixes).

Applications (mandatory).

Topics of the State University of Management for students of the specialties "Finance and Credit" - 080105, "Organization Management" - 080507 specialization "Financial Management" - 20

1. Budgetary federalism and interbudgetary relations in the Russian Federation.
2. Improving the planning of the federal (regional) budget.
3. Management of revenues and expenditures of the federal (regional) budget.
4. Improving the management of budgets at the municipal level.
5. Formation of revenues of the regional and municipal budget.
6. Management of internal and external debt of the state.
7. Extra-budgetary funds of the state, their role in the social and economic development of the country.
8. Improving the activities of non-state pension funds in the Russian Federation.
9. The main directions of development of the finances of the region (city).
10. Methods and ways of improving financial control.
11. The main directions of the implementation of currency control over export-import operations in the Russian Federation.
12. Models of functioning and development of the Russian securities market.
13. Formation and development prospects of the Eurobond market.
14. Methods, forms and ways of integrating Russian issuers into the global securities market.
15. Methodological aspects of securities portfolio management.
16. Formation and development prospects of the bill market of the Russian Federation.
17. Bill and bill circulation in Russia.
18. Development of bill circulation (analysis of enterprise practice).
19. Organized securities market as a basis for improving bill circulation.
20. Features of the work of Russian enterprises with bills.
21. The practice of using bills in the Russian Federation and ways to improve their circulation.
22. The use of bills in non-cash settlements of enterprises.
23. Issue of corporate securities as a way of financing the current activities and development of the enterprise.
24. Formation and management of a portfolio of securities of institutional investors.
25. Improvement of professional activity in the Russian securities market.
26. Government securities as a form of public debt management of the Russian Federation.
27. Development of the government securities market in Russia.
28. Development of the corporate securities market in Russia.
29. Estimation of the market value of securities of Russian companies.
30. Development and implementation of the company's dividend policy.
31. Raising capital in the financial markets to finance the activities of Russian enterprises.
32. Improving the efficiency of the functioning of investment companies on the RZB.
33. Management of financial activities of mutual investment funds in the Russian Federation.
34. Asset Management of Mutual Investment Funds in the Modern Russian Economy.
35. Development of the derivatives market in Russia.
36. Evaluation of the effectiveness of hedging the organization's currency (price) risks.
37. Prospects for the development of the insurance market in Russia.
38. The mechanism of compulsory insurance in Russia and ways to improve its effectiveness.
39. Compulsory civil liability insurance in the Russian Federation and problems of its development.
40. Mergers and acquisitions in the insurance market: assessment, problems and development.
41. Problems of state regulation of insurance in the Russian Federation.
42. Prospects for the development of civil liability insurance in the Russian Federation.
43. Problems of insurance of financial risks in the Russian Federation.
44. Credit insurance in Russia and ways of its development.
45. Justification and development of new insurance products in the insurance company PJSC “…………”.
46. Management of the insurance portfolio in the activities of the insurance company "….."
47. Mortgage insurance in Russia: assessment, problems and development.
48. The solvency of an insurance company: assessment and ways to improve.
49. Investment activity of insurance companies in Russia and problems of its development.
50. Formation and placement of insurance reserves of an insurance company.
51. Enterprise financial risk management.
52. The system of taxation of enterprises and ways to improve it.
53. Simplified system of small business taxation, analysis and ways of development.
54. The impact of taxation on the profitability of banking.
55. Value added tax in the Russian Federation: problems and development prospects.
56. Tax system in Russia and foreign countries (experience and ways to improve).
57. Russian company as a tool for minimizing taxation of a transnational company.
58. Ways to improve the taxation of income of foreign individuals.
59. Improving the corporate income tax in modern conditions.
60. Distribution of tax payments of the enterprise according to the budgets of different levels.
61. Features of taxation of credit institutions.
62. Problems and prospects for the development of leasing in the Russian Federation.
63. The role of financial leasing in the activities of the enterprise and evaluation of its effectiveness.
64. Leasing company management.
65. Substantiation of effective financing schemes for the activities of a leasing company.
66. Leasing and its role in the investment activity of the enterprise.
67. Investment activity of the enterprise and financial aspects of assessing its effectiveness.
68. Problems of attracting foreign investment in the Russian economy.
69. Improving the financial performance of the enterprise based on the implementation of the investment project.
70. Investment policy of the enterprise: formation and implementation.
71. Development and evaluation of the effectiveness of the investment project of the enterprise.
72. Development of an enterprise investment project as an important component of business planning.
73. Evaluation of the investment activity of commercial banks in Russia.
74. Credit relations of enterprises with the bank, modern problems and solutions.
75. Improving the mechanism for lending to enterprises by the Savings Bank of Russia.
76. Mortgage lending in the Russian Federation and problems of its development.
77. Prospects for the development of mortgage lending in Russia.
78. Development of mortgage lending programs in a commercial bank.
79. Formation of the expenditure part of the budget of a commercial bank.
80. Development of factoring operations in Russian commercial banks.
81. Factoring financing of the organization in the sale of goods, finished products.
82. Organization of factoring as a specific form of enterprise lending.
83. Factoring as a source of financing for the activities of an enterprise (organization).
84. Development of trust operations with legal entities in the Russian Federation.
85. Methods for assessing and analyzing the creditworthiness of enterprises-customers of commercial banks.
86. Improving the methodology for assessing the creditworthiness of a borrower by a commercial bank.
87. The financial condition of a commercial bank and ways to improve it.
88. Development of a program to improve the financial condition of the enterprise.
89. Improving the management of the solvency and liquidity of the enterprise (organization).
90. Ways to improve the financial condition of the enterprise.
91. Development of directions for increasing the financial stability of the enterprise.
92. Increasing the financial stability of the enterprise in modern conditions.
93. Criteria and methods for assessing the financial stability of enterprises (organizations).
94. Ways of financial recovery of the enterprise.
95. Financial recovery of the enterprise in the conditions of bankruptcy proceedings.
96. Development of a program for the financial recovery of the enterprise.
97. Financial insolvency (bankruptcy) of an enterprise: experience, problems, ways to improve procedures.
98. Forecasting the bankruptcy of an enterprise and ways to prevent it.
99. Financial strategy of corporations and ways of its formation.
100. Development of a financial strategy for a state unitary science-intensive enterprise (SUE).
101. Improving cashless payments at the enterprise.
102. Analysis and ways to improve the practice of non-cash payments of enterprises.
103. Non-cash settlements of enterprises: problems, ways of improvement.
104. Management of non-cash settlements of an enterprise as a factor influencing financial performance indicators.
105. Peculiarities of non-cash payments in transport (on the example of trucking).
106. Ways to improve the use of plastic cards in payments.
107. The use of plastic cards in the settlement system of Sberbank of Russia.
108. Ways to improve the financial performance of the enterprise.
109. Management of the financial results of the organization.
110. Modeling and optimization of the financial results of the enterprise on the basis of contracts.
111. Enterprise cost management as a factor in optimizing financial results.
112. Proceeds from the sale of products (works, services), ways to optimize them.
113. Management of sales revenue and profit as indicators of the company's performance.
114. Profit of the enterprise as the main source of own funds of the enterprise.
115. Management accounting at the enterprise and financial results.
116. Management of the relationship "costs-revenue-profit" in the enterprise.
117. Management of the distribution of profits in the enterprise.
118. Development of an enterprise profit optimization project.
119. The main directions of increasing the profitability of the enterprise (organization).
120. Management of financial resources of municipalities.
121. Corporate financial management: basics of organization, methodology, analysis, control.
122. Financial management of an enterprise (organization, firm).
123. Efficiency of financial management of small enterprises.
124. Financial management of a non-profit organization of the socio-cultural sphere.
125. Improving enterprise capital management.
126. Enterprise working capital management.
127. Efficiency of management of current assets of an enterprise (organization).
128. Improving the management of working capital as the basis for increasing the financial stability of the enterprise.
129. Management of working capital in order to ensure the effectiveness of the organization.
130. Development of a project to improve the management of working capital of the enterprise.
131. Cash assets of enterprises, ways to optimize the capital structure.
132. Enterprise cash flow management.
133. Enterprise cash management in modern conditions.
134. Management of own and borrowed funds of the enterprise.
135. Improving the efficiency of managing borrowed funds at the enterprise.
136. Management of accounts receivable of the enterprise, ways of optimization.
137. Development of a project to improve the management of accounts receivable at the enterprise.
138. Enterprise accounts payable management.
139. Sources of formation of enterprise assets.
140. Improving the mechanism for the use of non-current assets at the enterprise.
141. Management of the depreciation fund of the enterprise.
142. Valuation of the company on the example of PJSC “………”.
143. Financial forecasting at the enterprise.
144. Financial aspects of planning the company's activities.
145. Financial planning at the enterprise.
146. Development of a financial plan for the development of the enterprise.
147. Analysis and improvement of the budget planning system at the enterprise.
148. Budgeting in the system of financial planning at the enterprise.
149. Budgeting as a way to optimize the financial performance of an enterprise.
150. Improving the budgeting system in the company.
151. Optimization of the budget of the enterprise (organization).
152. Development of a budgeting system at the enterprise.
153. Rationale for the organization's transition to the IFSO system.
154. Development of a project to improve the financial relations of the enterprise PJSC “……” with other enterprises (organizations).
155. Improving financial relations within the corporation (holding, financial, insurance, banking groups).
156. Development of financial and industrial integration in the Russian Federation.
157. Assessment of the expected effectiveness of financial and industrial integration

Materials for final qualifying (diploma, bachelor's, master's), term papers and reports on practice in economics, financial management and analysis:

• Approximate topics of graduation qualification works of bachelors (bachelor's theses) in the direction of "Economics" with a profile of "Finance and Credit" Improving financial planning at the enterprise. Ways to increase the investment attractiveness of the enterprise. Improvement…
• Themes of bachelor's theses of the Department of Finance and Credit of the Siberian State Aerospace University named after I.I. ak. M.F. Reeshetneva 1. Financial evaluation of the effectiveness of investment projects in the organization. 2. Organization…
• In the following tables - approximate themes of theses in the direction 080105 "Finance and Credit", recommended for writing in the Cherepovets branch of "Ingecon" as of 2013. ...
• Surgut Institute of Economics, Management and Law (branch); FSBEI HPE "Tyumen State University" Topic of graduation qualification works in the direction 080100.62 "Economics". Profile "Economics of enterprises and organizations". For full-time students…
• EXAMPLE LIST OF TOPICS OF FINAL QUALIFICATION WORKS ECONOMIC THEORY Analysis of forms of ownership, their transformation in the Russian economy. Macroeconomic and intersectoral analysis and development forecasting… WRC topics for economists, TGAMEUP, 2014-2015 On this page - topics of final qualifying works for economists of the Tyumen State Academy of World Economy of Management and Law. Undergraduate. Approximate topics of final qualifying works on ...
• Themes of diploma works of the Leningrad State University named after V.I. A.S. Pushkin, specialty 080105.65 - "Finance and Credit" Organization of finance in a commercial organization Introduction Chapter 1. Features of finance ...
• The following table contains a list of exemplary thesis topics in economics, which are recommended for writing at Cherepovets State University in the direction 080502 "Economics and Management ...

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution of Higher Education

"STATE UNIVERSITY OF MANAGEMENT"

(GUU)

METHODOLOGICAL INSTRUCTIONS

On the preparation and defense of a master's thesis

Educational students

Master's program

In the direction of preparation 38.04.08 "Finance and Credit"

Moscow

List of abbreviations and designations, conceptual apparatus

1.1. Abbreviations and designations:

1.2. Conceptual apparatus:

Graduating department - a department coordinating the entire educational process in a separate (separate) direction(s), training students, as well as ensuring the implementation of final qualifying works and other forms of final certification of graduates in the direction of training.

Direction of preparation - a set of educational programs for students, characterized by a single commonality of fundamental training.

Master's program- a characteristic of the educational program that determines its orientation to specific areas of knowledge and (or) types of activities, its subject and thematic content, the prevailing types of educational activities of the student and the requirements for the results of mastering the educational program within the framework of the direction of training as a whole.

General provisions

2.1. The Regulations on the VKR (master's thesis) (hereinafter referred to as the Regulations) establish the procedure for preparing and defending a master's thesis for students studying in the educational programs of the master's program at the SUM in the direction of training "Finance and Credit".

2.2. The defense of a master's thesis is the final form of the GIA for students in the magistracy, according to the positive results of which the SEC makes a decision on conferring the qualification "master" in the direction of training "Finance and Credit" and issuing a diploma of higher education of the established form. The procedure for the defense of the WRC (master's thesis) is established by this regulation, developed taking into account the Regulations on the conduct of the state final certification for educational programs of higher education - undergraduate, specialist and master's programs at SUM.

2.3. A master's thesis is an independent scientific research devoted to solving a topical issue of theoretical and applied importance, having internal unity, containing a set of scientific generalizations, practical recommendations and provisions put forward by the author for public defense.

2.4. VKR is carried out during the entire period of study in the magistracy as part of independent work, research work and all types of practices provided for by the educational program for the preparation of masters.

2.5. During the performance of the WQR, the student must demonstrate his ability to solve the problems of his professional activity at the modern level, relying on the in-depth knowledge, skills and a set of general cultural, general professional and professional competencies corresponding to the declared level of training.

2.6. The master's thesis should testify to the ability and ability of the author:

Conduct targeted and systematic research on a relevant topic;

Reveal the relationship between theory and practice within a specific research topic;

Conduct a search for the information necessary to answer research questions, competently justifying the use of various types of information sources;

Carry out data processing, analyze the results and interpret them in the context of the research tasks;

Present the results of the research work competently and logically, in compliance with the rules for citing and indicating references to the works of other authors;

To draw reasonable conclusions based on the results of the study, which have novelty and practical significance.

2.7. Master's thesis is subject to mandatory review.

Definition of the topic of the master's thesis

3.1. Topics of master's theses should be aimed at solving professional problems:

ü Analytical activities,

ü design and economic activities,

ü organizational and managerial activities,

ü consulting activities,

ü research activities.

3.2. Competences that complete the formation when writing and defending the WRC:

the ability to master the methods of analytical work related to the financial aspects of the activities of commercial and non-profit organizations of various organizational and legal forms, including financial and credit, public authorities and local self-government (PC-1);

the ability to analyze and use various sources of information for financial and economic calculations (PC-2);

the ability, on the basis of a comprehensive economic and financial analysis, to assess the results and effectiveness of the financial and economic activities of organizations of various organizational and legal forms, including financial and credit, public authorities and local self-government (PC-5);

the ability to evaluate the financial efficiency of developed projects, taking into account the assessment of financial and economic risks and the uncertainty factor (PC-9);

the ability to develop tools for conducting research in the field of finance and credit, analyze their results, prepare data for compiling financial reviews, reports and scientific publications (PC-18);

the ability to collect, process, analyze and systematize information on the topic of research, the choice of methods and means for solving research problems (PC-19);

the ability to identify and conduct research on current scientific problems in the field of finance and credit (PC-21).

3.3. Approximate directions of master's studies are determined by the head of the master's program together with the graduating departments and are updated annually, taking into account the specifics of scientific schools and research work carried out in the corresponding area of ​​training.

3.4. Approximate directions of master's studies in the educational program are brought to students of the 1st year no later than two months from the start of classes by posting on the bulletin board of the graduating department.

3.5. The student is obliged to choose the direction of research of the master's thesis no later than three months from the beginning of the training. Assignment of research areas to the student is made out by the order of the department.

3.6. A student under educational programs of master's training is assigned a supervisor no later than 2 months from the start of classes in the 1st semester of study. Assignment of students to supervisors is issued by the order for the educational unit that provides training for master's programs.

3.7. The direction of research chosen by the undergraduate must be agreed with the supervisor and the head of the educational program.

3.8. The student is obliged to choose the topic of master's theses no later than 8 months before the planned deadline for defending the WRC.

3.9. . The master student is given the right to independently choose the topic of the WRC on the basis of approved areas of research. The topic of the master's thesis must correspond to the direction of study chosen by the undergraduate. In agreement with the supervisor, the undergraduate may propose a topic that is not included in the list, with the necessary justification for the expediency of its development. The topic proposed by the undergraduate should correspond to the direction of preparation and be included in the list of areas of scientific research of the graduating department.

3.10. The application for the choice of the topic of the master's thesis is drawn up in the prescribed form in accordance with Appendix 1.

3.11. The graduating department, within 10 working days after receiving applications from all undergraduates of the relevant areas of training and educational programs, prepares a draft order on the approval of the topics of students' master's theses (hereinafter referred to as the order).

3.12. The execution and registration of the order is carried out no later than 7 months before the planned term of protection.

3.13. Changing or clarifying the topic of the WRC is possible no later than two months before the expected date of defense on the basis of a personal application of the student, agreed with the supervisor, addressed to the head of the graduating department.

3.14. A change or clarification of the topic of the student's WQR is approved by the head of the graduating department, agreed with the supervisor and formalized by order of the rector of the SUM or other authorized person, by making changes and additions to the previously issued order.

Scientific leadership of the WRC

4.1. The scientific supervision of the WQR is carried out by a leader from among the teaching staff of the graduating department, who has a doctorate or candidate of science degree, experience in managing qualification papers of scientific content, specializing in the direction of the problem area of ​​the master's thesis, appointed by the relevant order in accordance with clause 3.5 of the Guidelines.

4.2. It is allowed to change the supervisor 6 months before the defense of the master's thesis at the initiative of the undergraduate (due to changes in scientific interests and other grounds that impede work on the research topic) or the supervisor (refusal of scientific supervision). The change of the supervisor in connection with the change in scientific interests occurs by the decision of the graduating department.

4.3. The duties of the supervisor of the master's thesis include:

Advising a master student in developing a plan and schedule of work for the entire period of preparation and writing a master's thesis and monitoring its implementation;

Coordination of the topic of the WRC;

Controlling the phased implementation of the dissertation;

Checking the performance of the work upon completion of the study;

Informing the head of the graduating department about the observance by the undergraduate of the schedule for the preparation of the WRC;

Control in the preparation of the presentation, the inclusion of handouts, and the report for the defense of the WRC;

Providing a written response to the WRC.

4.4. If necessary, and in agreement with the head of the graduating department, a consultant (consultants) from among the scientific and pedagogical workers of the SUM can be assigned to a student preparing a master's thesis.

4.5. The WQR consultant provides consulting assistance to the undergraduate and gives qualified recommendations in the choice of research methodology, in the selection of literature and other materials in terms of the content of the issue that arose during the preparation of the WQR for the student.

5. Requirements for the content and procedure for preparing the WRC

5.1. The master's thesis must comply with the requirements of the Federal State Educational Standard of Higher Education and be an independent and logically completed final qualification work related to solving the problems of the types of activities for which the undergraduate is preparing: analytical, design and economic, organizational and managerial, consulting, research.

5.2. The topic of the WRC should be relevant, and the work plan should reflect the logic and nature of the research carried out.

− title page (Appendix 2);

− abstract (Appendix 3);

− introduction;

− chapters and paragraphs of the main part;

− conclusion;

− list of used literature;

− list of abbreviations (if necessary). Design guidelines are presented in Appendix 4;

− applications;

- the last sheet with the assurance of the student about the independent nature of the work performed (Appendix 5)

All headings (sections, chapters and paragraphs) begin with a capital letter without a dot at the end.

5.4. Requirements for the content section. The content contains all the headings of sections, chapters and paragraphs of the dissertation work and indicates the pages from which they begin. Headings in the "Contents" should exactly repeat the headings in the text.

5.5. Requirements for the "Introduction" section. The section should contain

− a clear and concise rationale for the choice of topic and the relevance of the study;

- formulation of the purpose and objectives of the study.

The existence of problems in the field of the studied processes or phenomena and the need to solve them indicate relevance research. Purpose of the study formulated in accordance with the topic of the dissertation. W research objectives − these are questions that have to be solved in order to achieve the set goal (the formulation of the tasks should coincide with the content of the dissertation research). Depending on the volume and complexity of the tasks, each task in the dissertation is given a separate chapter or paragraph. Setting the goal of the study involves the definition object and subject research. An object- this is the carrier of the problem: a material object, process or phenomenon that gives rise to a problem situation. In an object, that side of it is distinguished, which serves subject research. The object, subject, goals and objectives of the master's thesis determine the choice of appropriate research methods. There are general and special methods. General methods of scientific research (observation, comparison, abstraction, analysis and synthesis, induction and deduction), unlike special ones, are used throughout the research process. To special methods scientific research can be attributed to various types of analysis: systemic, strategic, structural, economic-statistical, functional-cost, parametric, correlation-regression; methods of expert assessments, organizational and economic-mathematical modeling, network planning, sociological research, analogies, graphical, statistical and economic-mathematical methods.

5.6. Requirements for the main part of the work. The main part should contain a critical analysis of the state of the problem, the degree of its study; proposed solutions, verification and confirmation of the results of the study, indicating their practical use and prospects for application. The content of the main part is determined by the goals and objectives of the study and is divided into chapters and paragraphs. The material of each chapter should be arranged in a clear logical sequence. Each chapter should end with a brief summary and a transition to the next chapter.

In the first chapter the essence and genesis (origin, formation and development) of the issue under study is determined; the main categories of the process under study are considered, their socio-economic content, possible trends or development scenarios are revealed; the existing conceptual apparatus in the area under study is analyzed with references to relevant sources and, if necessary, the author's interpretation of certain concepts is proposed; provides an analytical review and evaluation of theories, concepts, views, scientific approaches to solving the problem under consideration; the advantages, disadvantages and weaknesses of modern approaches to its solution in Russian and foreign practice are noted; understudied aspects of the problem are revealed.

When determining the degree of development of the problem, it is necessary to highlight and critically comprehend the works of domestic and foreign scientists who have made a significant contribution to the study of the problem, one or another of its aspects. The main sign of insufficient knowledge of the problem, as a rule, is the moment of discussion, the polemical discussion of its various aspects. As a result of such research, the graduate must formulate his own position, develop an independent point of view on the problem.

When studying the degree of elaboration of the topic in literary sources, it should be borne in mind that the materials contained in educational publications should be taken as already known provisions, and , if at the same time the undergraduate does not express original opinions, these materials are not subject to description.

In later chapters an analysis of the object and subject of research is carried out; summarizes the results of the analysis, develops or improves the methodology, methods, techniques, models and tools that allow solving the problems posed; practical testing and evaluation of the results of the research carried out on the example of real objects.

In second The chapter provides and analytically processes statistical data on the state of the region or industry. It is necessary to make a detailed analysis of the actual data on the state of the selected object and subject of research and formulate conclusions about the existing problems and the possibilities for their solution based on the analysis.

The third chapter substantiates the choice of one or more main areas for improving the state of the chosen area of ​​activity, in which independent proposals are developed to improve the system, process, phenomenon under study and solve the identified problems with actual calculations, the proposals are generalized for the purposes of using the same type of organizations (in the form of an algorithm, methodology , guidelines and/or regulations). The consequences of the introduction of the proposed measures are modeled, and their effectiveness is calculated, directions for further development are determined.

5.7. Requirements for the section "Conclusion". This section should contain a consistent logically coherent presentation of the results of the study and their relationship with the general goal and specific tasks set and formulated in the introduction. In conclusion, the main results of the study are summarized; an assessment of the degree of solution of the tasks set is given; the most important results of the work, their practical value and ways of further solving the problem are noted.

5.8. The list of references is drawn up in accordance with Appendix 6.

5.9. The appendices include materials on the basis of which the author's calculations were carried out or having a reference value. Each application should start on a new sheet and have a thematic heading. For example, the Appendix contains the Accounting Statements of the organization analyzed in Chapter 2.

5.10. The presentation of the WRC material must comply with the following basic requirements:

The master's thesis must be a complete and complete scientific

Work, it should consider all the main aspects of the selected subject of research;

The style of presenting the material in the master's thesis should be strictly scientific, logical and demonstrative without excessive concretization and detailing of the material, as well as a schematic and concise presentation;

Plagiarism and compilation in the master's thesis are not allowed. It is necessary to clearly indicate from which sources the material is cited or paraphrased.

5.11. When writing a WRC, the main difficulty is, as a rule, the formulation of elements of scientific novelty, which refers to certain scientific achievements obtained in the course of a dissertation research. Scientific novelty may consist in identifying unexplored aspects of the object of study, using new research methods or applying known methods to study new phenomena, formulating a new concept or clarifying the content of one or another well-known concept, clarifying or supplementing generally accepted classifications. Elements of novelty can be presented, for example, in the following formulations: the concept is clarified, the author's interpretation of the concept is given, a classification is proposed, a model (algorithm) is developed, the author's interpretation is proposed.

5.12. The main part of the WRC may contain three chapters. Each chapter usually consists of three sections. The title of the chapters should not duplicate the title of the topic, and the title of the paragraphs should not duplicate the title of the chapters.

5.13. The total volume of the WRC without annexes should be at least 100 and not more than 110 pages of text, excluding annexes.

5.14. The student is obliged to complete the WQR on the basis of these guidelines for the preparation and defense of a master's thesis, in accordance with the schedule for the preparation of a master's thesis, local regulations of the State University of Management, regulating the process of preparing and defending a master's thesis.

5.15. The head of the department conducts a selective rolling check of compliance with the schedule and the quality of the content of the WRC.

5.16. The final version of the WRC is submitted to the supervisor for approval at least 20 working days before the appointed date of the defense.

5.17. A fully completed work is checked for originality using the Anti-plagiarism system, which is accompanied by a certificate for the entire work and the third chapter of the work. The originality of the text should be at least 75% for the work as a whole and at least 85% for the third chapter. If changes are made to the work, the Verification Certificates are updated.

5.18. The supervisor of the WQR prepares a written review within 7 working days after receiving the completed dissertation from the student (Appendix 7).

5.19. The original WQR on paper, drawn up in accordance with the established requirements (Appendix 8), signed by the student, supervisor, consultant (if any), head of the educational program, review of the supervisor of the master's thesis with a signature on paper, electronic version of the master's thesis on CD - a disk in word format with a scanned title page, annotation, review, are submitted to the secretary of the state examination committee, where the work will be defended.

5.20. If the WQR and the review of the supervisor were not submitted within the established time limits, then the graduating department within three working days sends to the educational and methodological department of the institute an act of non-submission of the WQR signed by the supervisor of the student, head of the graduating department. A student who has not submitted the WQR with the supervisor's recall within the prescribed period is not allowed to defend and is subject to expulsion from the SUM.

5.21. A master's thesis should differ from a bachelor's thesis by a deep theoretical study of the problem and a scientific focus.