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Executive Editor:Publishing house "Academy of Natural History"
Editorial Board:
Asgarov S. (Azerbaijan), Alakbarov M. (Azerbaijan), Aliev Z. (Azerbaijan), Babayev N. (Uzbekistan), Chiladze G. (Georgia), Datskovsky I. (Israel), Garbuz I. (Moldova), Gleizer S. (Germany), Ershina A. (Kazakhstan), Kobzev D. (Switzerland), Kohl O. (Germany), Ktshanyan M. (Armenia), Lande D. (Ukraine), Ledvanov M. (Russia), Makats V. (Ukraine), Miletic L. (Serbia), Moskovkin V. (Ukraine), Murzagaliyeva A. (Kazakhstan), Novikov A. (Ukraine), Rahimov R. (Uzbekistan), Romanchuk A. (Ukraine), Shamshiev B. (Kyrgyzstan), Usheva M. (Bulgaria), Vasileva M. (Bulgar).
Materials of the conference "EDUCATION AND SCIENCE WITHOUT BORDERS"
At the heart of modern educational programs for small business enterprises the contractual relations and demands of employers for preparation of economic and other shots are put. Financial relationship of educational institutions and employers demand increase of level of the professional competences acquired by experts. In this regard, training process, both by the main education, and on the additional has to provide at the end certification and an assessment of professional knowledge and abilities of the trained staff.
In this regard, training process, both by the main education, and on the additional has to provide at the end certification and an assessment of professional knowledge and abilities of the trained staff.
One of the main moments of certification is definition of criteria of an assessment of a skill level. In our opinion criteria of an assessment have to be established depending on degree of complexity of the realized program within the basic or additional education. In turn, educational programs of preparation and retraining of economic shots have to consider versatility of activity of the enterprises, complexity of performed work of experts, a wide range of the duties assigned to them. The small personnel structure of small enterprises demands from specialists of a wide range of knowledge in the different economic directions, including: tax and financial policy, investments, accounting, control, audit, etc.
In our opinion, estimated criteria of level of professional competences of economic shots need to be defined variably: according to the integrated macro scheme - taking into account a profile and specifics of activity of the enterprise, and as taking into account carried out by the worker or functions expected to performance, that is on more detailed chip.
In other words, at a choice of criteria of an assessment it is necessary to consider, first, for what solution of specific objectives results of an assessment are used and, secondly, for what professional category criteria are established, considering that they will be differentiated depending on complexity, responsibility and nature of activity of the worker.
Thus, the assessment of professional competences following the results of the realized educational program, can develop proceeding from: difficulties of the performed works and tasks during a training course or the module; a variety of the tasks which have been carried out by the listener; independence and responsibility degrees during the performing of a task or preparation of projects; productivity and creativity when performing certain functions; uses of the automated technologies; applications of innovative methods and decisions.
The scale of an assessment of professional, business, moral and psychological qualities of the economist and the qualities characterizing the expert has to be developed for carrying out certification, certified in points, the table of criteria of an assessment certified, and also the description of criteria of an assessment certified for several levels of a rating scale. Proceeding from the established criteria, forms of tests, questionnaires, lists of questions, etc. can be developed.
The list of the quantitative indices of an assessment of professional competences of economic shots offered by us for small business enterprises according to the macro scheme is presented in the table.
Criteria of an assessment of professional competences of economists of small business
Professional functions |
Professional competences |
Estimated criterion |
Tax policy |
Knowledge of special tax modes; Ability to estimate tax payments; |
Level of knowledge of the standard legislation |
Accounting policies |
Skills of drawing up accounting policies; Ability to define influence of the taxation on the account organization |
Level of quality of performance of a task on drawing up accounting policies |
Accounting and document flow |
Accounting and office-work organization |
Optimality of system of accounting |
Computer technologies |
Skills of work with the automated technologies |
Level of application of computer technologies |
Assessment of results of economic activity |
Assessment according to accounting reports; Assessment of factors of development of the enterprise |
The importance of the received results for administrative decisions |
Development of strategy of small enterprise |
Development of mission and strategy of small enterprise; Forecasting of efficiency of activity |
Level of expected values |
When developing criteria of an assessment of professional competences of economists it is necessary to consider identity of realized educational programs taking into account branch accessory of small enterprises, a financial and tax policy.
2 . Mineva, Lake, Gorelov, Lake, Hodenkov, O.Spetsifika and current state of system of additional professional education. Personnel officer. Personnel management. - 2010 . - No. 2
Lytneva N.A. Estimated criteria for definition of level of professional competences of economists in the sphere of small business . International Journal Of Applied And Fundamental Research. – 2013. – № 2 –
URL: www.science-sd.com/455-24112 (22.12.2024).