English
РусскийAkulinin Fedor Vladimirovich
Candidate of Economic Sciences, Associate Professor,
Associate Professor of Organizational and Managerial Innovations Department,
Plekhanov Russian University of Economics
Russia, Moscow
E-mail: Akulinin.FV@rea.ru
Adamov Dmitry Valerievich
Student
Plekhanov Russian University of Economics
Russia, Moscow
E-mail: d.adamov18@iyandex.ru
RUSSIA ON THE THRESHOLD OF THE DIGITAL ECONOMY:
ESSENCE AND BASIC OBSTACLES ON THE WAY OF FORMATION IN RUSSIA AND WAYS OF ITS OVERCOMING
One of the most pressing issues of the modern economy in Russia and in the world is the creation of a digital economy within the framework of the sixth technological order. The digital economy is in demand in almost all areas of public life, but its development requires specially trained personnel, financial resources, and a prepared market. The authors proposed possible solutions to existing problems aimed at increasing innovative activity in the educational and business environment.
Key words: digital economy; information technologies; Internet; online education; investment activity.
Aloyan Gayk Nikolaevich,
Applicant, Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
FORMS OF ACTIVATION OF INNOVATIVE ACTIVITIES OF ORGANIZATIONS IN THE CONDITIONS OF INTEGRATION IN DIGITAL ECONOMY
The article discusses the problematic issues of the development of innovative activity of Russian organizations during the transition to the digital economy. Assessed the structure of venture investments, shown the role of exchange-based mechanisms for attracting investments in innovative companies, described the development directions of the IT services market.
Keywords: innovation, digital economy, venture capital investments, exchange sector, management digital technologies, IT services.
Grafov Andrey Vladimirovich,
Doctor of Economics, Professor,
Federal State Budgetary Educational Establishment of Higher Education
«RANEPA under the President of the Russian Federation» branch in Lipetsk
Russia, Lipetsk
E-mail: grafov-av@ranepa.ru
Grafova Galina Fedorovna,
Doctor of Economics, Professor, Deputy Director of the Branch
Federal State Budgetary Educational Establishment of Higher Education
«RANEPA under the President of the Russian Federation» branch in Lipetsk
Russia, Lipetsk
E-mail: grafova-gf@ranepa.ru
PROBLEMS OF THE MEDIATED STIMULATION OF INNOVATIVE ACTIVITY OF ORGANIZATIONS RUNNING IN RESEARCH
The article discusses the factors of stimulating entrepreneurial activity of innovative companies in Russia. Considerable attention is paid to the problems of providing a positive solution to the problems of taxation of business entities in general and performing R&D in the Russian Federation. A list of tax incentives that are widely used in the activities of foreign countries and the Russian Federation is given, mechanisms for improving tax policy to improve the activities of the innovation sector of the Russian economy are proposed.
Keywords: innovation, quality, services, development, entrepreneurship, business structures, indirect stimulation, R&D, tax incentives, activities, products, improvement, problem, issues, practice, implementation, country, directions.
Grafov Andrey Vladimirovich,
Doctor of Economics, Professor,
Federal State Budgetary Educational Establishment of Higher Education
«RANEPA under the President of the Russian Federation» branch in Lipetsk
Russia, Lipetsk
E-mail: grafov-av@ranepa.ru
Grafova Galina Fedorovna,
Doctor of Economics, Professor, Deputy Director of the Branch
Federal State Budgetary Educational Establishment of Higher Education
«RANEPA under the President of the Russian Federation» branch in Lipetsk
Russia, Lipetsk
E-mail: grafova-gf@ranepa.ru
COMPARATIVE ANALYSIS OF THE MEDIATED STIMULATION OF INNOVATIVE ACTIVITIES OF R&D ORGANIZATIONS’ IN RUSSIA AND ABROAD.
The article analyzes the stimulation of entrepreneurial activity of innovative companies in Russia and some foreign countries. The main attention is paid to a comparative analysis of the experience of using indirect stimulation of innovative activity. Made the analysis of tax incentives that are widespread in the activities of foreign countries and the Russian Federation, the recommendations of improving tax policy aimed at stimulating the activities of the innovative sector of the economy of the Russian Federation.
Keywords: indirect stimulation, R&D, improvement, problem, issues, practice, implementation, country, directions, innovations, quality, services, development, entrepreneurship, business structures, tax incentives, activities, products.
Zagainova Evgenia Nikolaevna,
Applicant, Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: evgenyakrizh88@yandex.ru
MANAGEMENT INNOVATIONS AND THEIR ROLE IN THE DEVELOPMENT OF SOCIALLY RESPONSIBLE SMALL BUSINESS
The article discusses innovations in the management of socially responsible small enterprises, which allows to regulate and coordinate the socially responsible activities of small businesses. Such innovations can be implemented using: legislative regulation of socially responsible behavior; practical application of indicators for assessing socially responsible activities; internal planning of socially responsible programs.
Key words: innovation, socially responsible entrepreneurship, corporate social responsibility, standards of corporate social responsibility, organizational innovation, managerial innovation.
Lobodin Pavel Vasilievich,
Candidate of Economic Sciences,
Professor of the Department of technology, Economics of education and service,
Federal state budgetary educational institution of higher education
"Volgograd state social-pedagogical University"
Russia, Volgograd
E-mail: ites.vspu@mail.ru
INNOVATIVE AND TRADITIONAL METHODS IN HUMAN RESOURCES MANAGEMENT
The article deals with traditional methods of resource management from the perspective of the Genesis and content of the theory of human resources management; investigated the social policy, mobilizing the foundations of human resources management in Russia; proposed the approaches to the formation of innovative methods in human resources management.
Key words: traditional methods of human resources management; Genesis of human resources management theory; social policy; innovative methods of human resources management
Nikandrova Larisa Konstantinovna,
Doctor of Economics, Professor of the Department of National Economics
Russian Academy of National Economy and Public Administration
under the President of the Russian Federation.
Russia, Moscow
E-mail: lknikandrova@mail.ru
Skachko Galina Alexandrovna,
Doctor of Economics, Professor
Department of Industrial Economics: Accounting, Analysis and Audit
Moscow Aviation Institute (National Research University) MAI.
Russia, Moscow
E-mail: skachko_galina@mail.ru
Surkova Ekaterina Valerievna,
Candidate of Economic Sciences, Associate Professor
Department of Industrial Economics: Accounting, Analysis and Audit
Moscow Aviation Institute (National Research University) MAI.
Russia, Moscow
METHODOLOGICAL ASPECTS OF EVALUATING INNOVATIVE ACTIVITY OF ECONOMIC SUBJECTS
The evaluation of which determines the of economic entities to develop and in is a urgent The clarified, and into two groups parameters of of
Keywords: innovation innovation innovation
Parfenova Lyudmila Borisovna,
Doctor of Economics, Professor,
Head of the Department of Finance and Credit,
Dean of the Faculty of Economics
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: decan@econom.uniyar.ac.ru
Vakhrushev Dmitry Stanislavovich,
Doctor of Economics, Professor,
Professor, Department of Finance and Credit
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: boxer204@mail.ru
Lipovskaya Natalya Igorevna,
Postgraduate, Department of Finance and Credit
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: decan@econom.uniyar.ac.ru
MARKET OF SERVICES FOR CYBER SECURITY AS AN ELEMENT OF INNOVATIVE INFRASTRUCTURE OF THE NATIONAL ECONOMIC SYSTEM
The aim of the article is to analyze the development trends of the cybersecurity services market at the present stage as an element of the innovation infrastructure of the national economic system. The relevance of this issue is due to modern processes taking place in the information society, the development of which largely depends on innovations of an informational nature and the effectiveness of managing new types of risks. It is shown that cybersecurity services are an integral part of the development of the post-industrial economy, and affect almost all spheres and segments of economic relations. It was concluded that the market for cybersecurity services is mainly developing according to the model of a monopolistic competition market with the features of an oligolistic market. At the same time, the formation of an adequate market model as the most important element of the innovation infrastructure will significantly affect the level of transaction costs in the national economic system and determine the dynamics of economic development of both business structures at various levels and the state as a whole.
Key words: innovative infrastructure, cybersecurity, information security, services market, non-price competition.
Parfenova Lyudmila Borisovna,
Doctor of Economics, Professor,
Head of the Department of Finance and Credit,
Dean of the Faculty of Economics
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: decan@econom.uniyar.ac.ru
Kirsanov Ivan Andreevich,
Assistant of Department of Finance and Credit, Postgraduate,
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: kirsanov.ivan@rambler.ru
INNOVATIVE APPROACHES TO SOLVING ECOLOGICAL PROBLEMS BASED ON BEHAVIORAL THEORY
The article discusses contemporary global environmental problems and their solutions. Particular attention is paid to households as the most flexible and significant economic entities in the environmental sphere. Given a characteristic of the key deviations of household behavior in the field of environmental protection, and proposed options for reducing their negative impact. Considered a number of environmental programs in force in the Russian Federation, presented criticism of their implementation, proposed measures to increase their effectiveness taking into account behavioral effects.
Keywords: behavioral economics, households, irrational behavior, environmental problems, green technologies.
Parfenova Lyudmila Borisovna,
Doctor of Economics, Professor,
Head of the Department of Finance and Credit,
Dean of the Faculty of Economics
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: decan@econom.uniyar.ac.ru
Kostrova Alla Anatolyevna,
Candidate of Economic Sciences, Associate Professor,
Deputy Dean for Research
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: a.kostrowa@yandex.ru
EVALUATION OF INNOVATIVE POTENTIAL IN ANALYSIS OF ORGANIZATION'S COMPETITIVENESS
Modern business conditions suggest the importance of considering innovative potential as the main factor in the formation and improvement of the competitiveness of organizations. Inclusion of innovations in the system of competitive advantages leads to the need to transform the competitiveness analysis methodology through the formation of indicators to quantify the factor and assess the impact on the development of the subject in a competitive environment. Moreover, the forms of manifestation of innovative potential and relevant indicators will vary depending on the interests of the subjects of evaluation.
Keywords: competitiveness; innovative potential; intellectual resources; analysis; methodology.
Prokopyev Alexander Vladimirovich,
Candidate of Economic Sciences,
Associate Professor, Department of Management and Marketing
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: loop711@mail.ru
Chernyshova Tatyana Nikolaevna,
Candidate of Economic Sciences,
Associate Professor, Department of Management and Marketing
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: tolivanova@yandex.ru
REQUIREMENTS FOR THE PROFESSION OF INNOVATIVE MANAGER
Innovation management is a discipline that has become widespread in the economies of foreign countries and in Russia, training organizations and improving competitiveness in the market through the effective use of innovative potential. The profession of an innovative manager was officially enshrined in the Federal Law in 2004, but it must be recognized that we are still taking the first steps towards becoming this direction in the managerial profession. An innovative manager is an employee who must combine many diverse (sometimes contradictory) functions, and training in this area is a strategic task ensuring stable economic growth and development. The task of modern education is to form the competencies of an innovative manager for the successful application of his knowledge and achievements in the real economy.
Keywords: Innovations, innovation manager, innovation management, level of innovation development, R & D, global innovation index, universities.
Pugachev Andrey Alexandrovich,
Candidate of Economic Sciences,
Associate Professor of the Department of Finance and Credit
Yaroslavl State University named after P.G. Demidov
Russia, Yaroslavl
E-mail: andrxim@yandex.ru
TAX STIMULATION OF INNOVATIVE ACTIVITY: OPPORTUNITIES, PRIORITIES AND REGIONAL FEATURES
Considered the international experience of tax stimulation of innovative activity. Based on the classification by the object principle, evaluated the tax benefits applied in Russia. The necessity and possibilities of developing tax instruments for stimulating innovation activity at the regional level, including investment tax credit, investment tax deduction, tax benefits for residents of territories of priority social and economic development, are substantiated.
Keywords: tax stimulation, innovation activity, tax incentive, investment tax credit, amortization, R&D, territory of advanced social and economic development.
Sitnikova Svetlana Evgenievna
Senior Lecturer of the Department of Economics and Management,
Volgograd State Medical University,
Russia, Volgograd
E-mail: ses1113@yandex.ru
MANAGING INNOVATIONS IN THE MODERN UNIVERSITY FOR THE BENEFIT OF COMMERCIALIZATION
The article analyses the trends of modern Russian universities, and substantiates the need to pay increased attention to the issues of commercialization in the management of university innovations. Carried out the SWOT-analysis for study the existing practice of this management was, prospects were identified and recommendations for its improvement were proposed. Has been developed a perspective model of innovation management in a modern university in the interests of commercialization.
Keywords: management, innovation, modern university, commercialization of innovations.
Sumina Ekaterina Vladimirovna
Candidate of Economic Sciences, Associate Professor,
Associate Professor of Reshetnev Siberian State University
of Science and Technology,
Russia, Krasnoyarsk
E-mail: katrinsv@yandex.ru
METHODOLOGICAL BASES OF EVALUATION OF INNOVATIVE ACTIVITY OF THE REGION UNDER CONDITIONS OF CREATION OF TERRITORIES OF ADVANCED DEVELOPMENT
The article justifies the role of priority development areas in the innovative development of the region, revealed the methodological foundations for assessing the innovative activities of the region, the innovative potential of priority development areas and the advantages of their use as conditions for the innovative development of the region. Presented and disclosed the concept and role of innovative advantages of the region is presented and disclosed in the context of the development of new methodological foundations for the assessment and innovative activities of the region in the conditions of priority development.
Key words: territories of advanced development, advanced development, regional innovative development, innovative environment, innovative advantages of the region.
Khristolyubov Sergey Nikolaevich,
Senior Lecturer,
Department of Accounting, Analysis and Audit,
FSBEI HE Chuvash State Agricultural Academy,
Russia, Cheboksary
E-mail: hsn08@yandex.ru
ABOUT CONSTRUCTION OF AN EFFECTIVE SYSTEM OF INNOVATION ACTIVITY MANAGEMENT IN CONSUMER COOPERATION ORGANIZATIONS
Carried out in the article research of innovation management issues made it possible to single out the author's approach to the structure of this concept and consider it in relation to the characteristics of consumer cooperation. Ways of increasing the efficiency of the innovation management system in consumer cooperation organizations are determined. Recommendations are given on improving the efficiency of managerial decisions in the field of innovative activities of organizations of the system under consideration.
Keywords: consumer cooperation organizations, innovation, innovation management system, information support, analysis, planning.
Chelyukanov Alexey Valerevich,
Deputy Commercial Director - Head of Commercial Department
NPP Salyut
Russia, Moscow
E-mail: tovius2007@rambler.ru
THE STRATEGY OF ECONOMIC DIVERSIFICATION OF THE HIGH-TECH INDUSTRY OF THE DEFENSE INDUSTRY COMPLEX OF RUSSIA IN MODERN CONDITIONS
Today, science-intensive and high technologies, which are characterized by high investment attractiveness, high level of investment risk, the use of advanced scientific achievements and developments, high growth potential and significant profitability, have become the engine of economic development. As international experience shows, the development of high-tech and high-tech sectors of the economy can be considered as a result of the natural evolution of scientific and technological progress on a global scale. This article discusses approaches to determining the main components of a strategy for diversifying the economy of the high-tech industry of Russian defense industry corporations, taking into account current trends in the global economy and scientific and technological progress.
Key words: diversification, scientific and technological progress, corporation, high-tech industry, competition, innovation.
Belyakov Gennady Pavlovich
Doctor of Economics, Professor
Reshetnev Siberian State University of Science and Technology,
Krasnoyarsk, Russia.
E-mail: gpbelyakov@mail.ru
Gretchenko Anatoly Ivanovich
Doctor of Economics, Professor
Plekhanov Russian University of Economics
Moscow, Russia
E-mail: gai51@list.ru
Ryzhaya Anna Andreevna
Candidate of Economic Sciences,
Associate Professor,
Reshetnev Siberian State University of Science and Technology
Krasnoyarsk, Russia
E-mail: ryzhaya@sibsau.ru
FOREIGN EXPERIENCE IN THE USE OF ECONOMIC MECHANISMS TO STIMULATE RESEARCH ACTIVITY OF PRIVATE INDUSTRIAL COMPANIES
The experience of leading foreign countries shows that effective government support measures can increase innovative activity and ensure a high level of innovative development of the country. The article discusses the economic mechanisms of stimulating research activity from the standpoint of foreign experience and Russian characteristics. The methods of tax stimulation of research activity in the private sector of individual countries are highlighted.
Key words: scientific and technological development, economic mechanisms of stimulation research activity, mechanisms of tax stimulation of research activity of private companies.
Klimenko Tatyana Igorevna,
Candidate of Economic Sciences, Associate Professor,
Associate Professor of Logistics and Management Department
Kazan National Research Technological University
Russia, Kazan
E-mail: klta@mail.ru
ENGINEERING AS A SERVICE INDUSTRY IN A GLOBALIZED ECONOMY
The article reveals the role of engineering services on the development of the real sector in the globalized economy. Made an overview of the market segments of process engineering in the sectors of the economy; defines the main directions of integrated engineering for sustainable chemical production and supply chain of a petrochemical complex as one of the most actively developing areas in the field of engineering services. It is concluded that engineering activity is one of the drivers of the development of the service sector of the industrial complex. The development of the service economy involves the integration of innovation and engineering activities of the real economy and the service sector to achieve sustainable production through innovation, where the primary factor will be the cooperation of network partners in the implementation of consulting, management and engineering activities.
Keywords: engineering, service sector, innovative development of the economy, the real sector of the economy, the model of service sector management.
Chichenkov Ivan Ivanovich,
Applicant
Kalashnikov Izhevsk State Technical University
Russia, Izhevsk
Email: tritanka@rambler.ru
INFLUENCE OF THE EXTERNAL ENVIRONMENT ON THE DEVELOPMENT’S STRATEGY IN AGRO-INDUSTRIES (ON THE EXAMPLE OF LLC “VOSTOCHNY”)
The article considers the issue of the influence of the external environment on the strategic planning for development in agro-industries. Strategy development is an integral part of enterprise development. Given the fact that the company operates in a certain environment, it is necessary to study and evaluate the ability of the enterprise to adapt to it. Considering different approaches to determining the essence of the concept of the external environment, their common key points are identified. It is impossible to take into account all factors; therefore, it is necessary to formulate a list of parameters that will be analyzed. In the course of the analysis of factors using the example of Vostochny LLC (as an enterprise of the agro-holding Komos Group), the strengths and weaknesses of the enterprise from the point of view of environmental conditions are identified and the main threats of the enterprise are identified. The procedure for conducting an environmental analysis proposed in the work takes into account the specifics of the enterprise, but can be used to analyze other enterprises of agricultural holdings in Russia.
Keywords: agricultural holding, pig breeding, external environment, development strategy, agro-industrial enterprise.
Astanakulov Olim Tashtemirovich,
Candidate of Economic Sciences,
Head of correspondence department
Tashkent Financial Institute
Uzbekistan, Tashkent,
E-mail: astanakulov@gmail.com
Sheina Ekaterina Georgievna,
Candidate of Economic Sciences,
Associate Professor, Department of Financial Management
Ural State University of Economics.
Russia, Yekaterinburg,
E-mail: shekat@mail.ru
ORGANIZATION OF ANALYSIS OF THE INVESTMENT ACTIVITY OF THE ENTERPRISE AS THE FOUNDATION FOR THE DEVELOPMENT OF ITS FINANCIAL STABILITY
The paper considers the methodological support of the process of analyzing the investment activity of the enterprise. The methodology is based on the enterprise development strategy and characteristics of its individual financial indicators. The use of a specific set of secondary data obtained from the financial statements of the enterprise allows us to consider the readiness of the company to conduct investment activities within the framework of the need to develop a business or radically restructure it. Proposed methodological support of the analysis of the investment activity of the enterprise allows you to expand the capabilities of the enterprise to increase investment attractiveness.
Key words: investments, analysis of investment activity, financial indicators, financial stability of an enterprise, financial statements of an enterprise, investment attractiveness.
Baranova Larisa Gurevna
Candidate of Economic Sciences,
Associate Professor of Accounting and Audit Department,
Peterburg State Transport University,
Russia, St. Petersburg
E-mail: lg-baranova@yandex.ru
Fedorova Valentina Sergeevna,
Candidate of Technical Sciences,
Associate Professor of Accounting and Audit Department,
Peterburg State Transport University,
Russia, St. Petersburg
E-mail: fedorova_vs@mail.ru
Value added tax: RISKS OF tax ADMINISTRATION
The administration of value added tax is a significant area of activity of tax authorities. This article systematizes the tax risks arising in the process of VAT administration, as well as practical recommendations for their identification and neutralization.
Keywords: tax administration, tax profit, value added tax, tax risks.
Gilfanov Rashit Mahmutovic,
Candidate of Technical Sciences, Associate Professor
Department of Applied Mathematics
Kazan State University of Architecture and Civil Engineering.
Russia, Kazan
E-mail: gilfanov.rash@yandex.ru
Evstafieva Alsu Husainovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics and Entrepreneurship in Construction
Kazan State University of Architecture and Civil Engineering.
Russia, Kazan
E-mail: evalsu@yandex.ru
FEATURES OF ASSESSING THE EFFECTIVENESS OF TAX BENEFITS
Tax benefits, being one of the most important tools for implementing the state tax policy, should be clear and understandable for taxpayers. When introducing tax benefits by the state at the legislative level, not only the purpose of their provision and the validity period must be established, but also the conditions under which the taxpayer can use them. The provision of tax benefits and preferences has a significant impact on the increase in tax expenditures of the state, which is one of the main reasons for assessing their effectiveness. The article shows the problems associated with assessing the effectiveness of tax benefits, gives recommendations to improve the quality of their assessment.
Key words: tax incentive, tax expenses, preference, the effectiveness of tax incentives, assessment.
Isaeva Ekaterina Anatolyevna
Candidate of Technical Sciences, Associate Professor
Associate Professor at the Department of Banking
Moscow Financial and Industrial University" Synergy"
Russia, Moscow
E-mail: dipmesi@mail.ru
TO THE QUESTION OF THE IMPLEMENTATION OF BANK CAPITAL FUNCTIONS IN MODERN CONDITIONS
The article considers the basic and derivative functions of bank capital. The data of a statistical analysis of both the macroeconomic situation and the capitalization of the banking sector are presented. Considering the micro level, the author cites the data of a large bank of Russia. Particular attention is paid to the implementation of the functions of capital at the micro, mezo and macro levels in the current financial instability. The dependence of the implementation of the studied functions on macroeconomic factors and individual characteristics of the functioning of an individual bank is shown. The role of the Bank of Russia in matters of increasing the resource base of banks is revealed.
Keywords: bank capital, capital adequacy, universal and basic licenses, systemically important banks, capitalization of the banking system.
Novoselov Konstantin Viktorovich,
Candidate of Economic Sciences, Associate Professor,
Associate Professor, Department of Tax Policy and Customs Tariff Regulation
Financial University under the Government of the Russian Federation,
State Advisor to the Russian Federation, Grade 2.
Russia, Moscow
E-mail: KNovoselov@fa.ru
TRANSFORMATION OF TAX CONTROL OF VAT IN THE CONDITIONS OF DIGITAL ECONOMY
The article discusses the directions of transformation of VAT tax control in the tax administration system, developing on the basis of digital technologies and their implementation in the field of tax relations with taxpayers.
Keywords: tax control, value added tax, tax administration, digital economy.
Pomaskina Olga Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Department of Economic Theory and World Economy
Moscow Financial and Industrial University" Synergy"
Russia, Moscow
E-mail: pomaskina60@mail.ru
DEVELOPMENT TRENDS IN BRICS FINANCIAL MARKETS
The article examines the place of BRICS in the world economy in modern conditions, the rating mechanism of BRICS and its role in the development of financial markets, explores the development trends of financial markets and financial institutions of the BRICS group. A model of using SWOP analysis to evaluate the New Development Bank of the BRICS countries is proposed.
Keywords: BRICS countries, BRICS New Development Bank, BRICS financial markets, BRICS rating mechanism, unified payment system for BRICS countries, regulation of financial markets.
Sharova Juliya Valerevna
Postgraduate University of Management “TISBI”
Russia, Kazan
E-mail: Ajdar.Ajupov@kpfu.ru
MODERN APPROACHES TO THE FORMATION OF BANK LOYALTY, ALTERNATIVE WAYS TO REWARD CUSTOMERS
The article discusses all kinds of options for providing loyalty to the Bank's customers, in order to retain and increase the number of active customers.
Keywords: customer retention, loyalty, cashback, mile program, gamification.
Yakovleva Irina Vladimirovna,
Candidate of Economic Sciences, Associate Professor of Finance Department
Orenburg State University
Russia, Orenburg
E-mail: levanovich_79@inbox.ru
IMPROVING THE EFFICIENCY OF FINANCING THE HEALTH CARE SYSTEM
One of the acute problems in health care in modern conditions is the process of its financing. And the main difficulty is not the calculation of the need for funding, but finding funds for the existence and their rational use. It is concluded that economic and political relations, especially the national conditions and historical development of the country determine the quantity and quality of allocated funds and the effectiveness of their use in the healthcare sector.
Keywords: health care, medical organization, financing, budget, models.
Zavalishina Alexandra Konstantinovna,
Postgraduate Student, Department of Financial Management No. 63
National Research Nuclear University MEPhI.
Russia, Moscow
E-mail: akzavalishina@gmail.com
APPLICATION OF ANALYTICAL AUDIT PROCEDURES AS A METHOD FOR IDENTIFYING MANIPULATIONS IN FINANCIAL STATEMENTS
Manipulations in financial statements are currently quite common on the background of a tendency to tighten requirements for the internal control system of enterprises, the activities of various regulatory bodies and the level and characteristics of information disclosure in financial statements. The article presents the results of a study on the identification and analysis of manipulation schemes in the financial statements of construction companies, as well as the results on the justification of a system of coefficients that allow to identify manipulations. In the course of the study, the author's definition of manipulations and their classification according to the main features was proposed. A procedure was established for conducting analytical procedures to identify manipulations with financial reporting within the framework of a specific OKVED, as a result of which testing the average financial indicators of bona fide and unscrupulous construction organizations were presented.
Keywords: manipulations with financial statements, audit, analytical procedures.
Kashkovskaya Marina Sergeevna,
Postgraduate,
Department of Accounting, Analysis and Audit
Financial University under the Government of the Russian Federation.
Russia, Moscow
Е-mail: kaschkovskaya.marina@yandex.ru
COMPARATIVE ANALYSIS OF INTEGRATED REPORTS IN GLOBAL PRACTICE
The article is devoted to the disclosure of the benefits of integrated reporting for the analysis of the company by its stakeholders, provides global statistics on the formation of this type of reporting by companies of different sectors of the economy and ownership forms, as well as an analysis of the follow-up of published reports to the guidelines specified in the standard governing this type of reporting.
Keywords: integrated reporting, sustainable reporting, comprehensive report, fundamental concepts, guidelines, content elements, value creation, capital.
Skipin Dmitry Leonidovich
Candidate of Economic Sciences, Associate Professor,
Head of Department economic security, systems analysis and control
Tyumen State University
Tyumen, Russian Federation
E-mail: d.l.skipin@utmn.ru
Sakhno Julia Sergeevna
Candidate of Economic Sciences, Associate Professor
Department of Economic Security, System Analysis and Control
Tyumen State University
Tyumen, Russian Federation
E-mail: y.s.sakhno@utmn.ru
Badenova Larisa Alekseevna
Associate Professor,
Department of Economic Security, System Analysis and Control
Tyumen State University
Russian Federation, Tyumen
E-mail: badenowa@mail.ru
AUDITOR'S REPORT AS AN ECONOMIC SECURITY FACTOR
This article discusses the audit report in accordance with international auditing standards and its impact on economic security.
Keywords: audit, audit report, international audit standards, economic security, audit organization.
Shulekin Alexander Nikolaevich,
Director of LLC "SAUNTERER",
Postgraduate of the Department of information and analytical support and accounting
Novosibirsk state University Economics and management,
Russia, Novosibirsk
E-mail: shulekin84@mail.ru
FEATURES OF FORMATION OF ACCOUNTING POLICY FOR MANAGEMENT ACCOUNTING PURPOSES IN HOUSING CONSTRUCTION
The article presents the results of the study of the features of the formation of accounting policy for the purposes of management accounting in housing construction organizations. The problems of information management of housing construction organizations, the concept of "accounting policy for the purposes of management accounting", the purpose, objectives and stages of its formation, as well as its main elements are characterized. Particular attention is paid to the formation of responsibility centers, cost classification, cost accounting method, budgeting and management reporting in housing construction organizations.
Keywords: accounting policy, management accounting, accounting policy for management accounting, housing construction.