English
РусскийAzaryan Elena Mihaylovna,
Doctor of Economic Sciences, Professor
Department of Marketing and Commerce
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail: science@prorect.donnuet.education
Krikovtsev Alexander Alekseevich,
Candidate of Economic Sciences, Associate Professor
Department of Marketing and Commerce
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DNR, Donetsk
E-mail: science@prorect.donnuet.education
METHODOLOGICAL BASES OF FORMATION AND FUNCTIONING OF
SOCIO-ECONOMIC MECHANISM OF BUSINESS INTERACTIONS IN THE CONSUMER MARKET
The article deals with the methodological foundations of the formation of the socio-economic mechanism of business interactions, which are formed and implemented within the framework of the marketing integrated business system. The necessity of formation and application of the concept uniting all components of business systems with the purpose of development and evolution of business interactions with preservation of the principles of stability / dynamism is substantiated.
Key words: socio-economic mechanism, business interaction, integrated marketing business system, consumer market.
Ashmarina Svetlana Igorevna,
Doctor of Economic Sciences, Professor,
Head of the department of Applied Management
Samara State University of Economics.
Russia, Samara
E-mail: S.I.Ashmarina@gmail.com
Kandrashina Elena Alexandrovna,
Doctor of Economic Sciences, Professor,
Professor of the department of Applied Management
Samara State University of Economics.
Russia, Samara
E-mail: kandrashina@sseu.ru
Aleshkova Daria Vyacheslavovna,
Student,
Samara State University of Economics
Russia, Samara
E-mail: dashajuly343@gmail.com
FOREIGN ORGANIZATIONS IN THE VALUE CHAINS OF THE RUSSIAN AUTOMOTIVE INDUSTRY
Despite the active policy of import substitution, many enterprises of the automotive industry continue to depend on foreign suppliers. This article examines the scale of participation of foreign organizations in the value chains of the Russian automotive industry. Conclusions are made about the current state of the automotive industry in Russia, as well as the directions of its development.
Key words: value chains, automotive industry, import, components, foreign organizations, the impact of foreign suppliers' participation.
Dubrovina Natalya Alexandrovna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of General and Strategic Management,
Samara National Research University named after S.P. Korolev
Russia, Samara
E-mail: NADubrovina@yandex.ru
THE USE OF PROJECT MANAGEMENT METHODS IN THE IMPLEMENTATION OF THE STRATEGY FOR INNOVATIVE DEVELOPMENT OF ENGINEERING IN RUSSIA
In the conditions of the modern economic rapidly changing model, maximum flexibility is required from all market agents, their scientific, technological, innovative, informational development. It is necessary to choose adequate methods for managing key industries, which include engineering, for the further development of which a new strategy is needed. This is only possible with the implementation of many large infrastructure projects that will meet domestic demand. Project management is based on the preliminary development of a systematic integrated model in order to achieve the original goal and is aimed at the implementation of strategic objectives within a specific time frame. The article focuses on the importance of the definition of the concept of “project portfolio management”, reveals its content, which is a tool for achieving the strategic goals of the innovative development of domestic engineering.
Key words: engineering, development strategy, innovation, project management, modernization, scientific and technological development, competition, resource support.
Durnev Alexey Igorevich,
Director of investment company Arsenal Invest
St. Petersburg University of Technology Management and Economics.
Russia, St. Petersburg
E-mail: info@SDdata.ru
VENTURE INVESTMENT MANAGEMENT METHODS AND TOOLS APPLIED AT DIFFERENT STARTUP STAGES
The article focuses on the problem of the qualitative balance of methods and variable scenarios necessary for the successful development of a startup. It has been established that the timely integration of new trends in the venture capital market, foreign experience and mechanisms of interaction with government regulators plays a special role in identifying the correlation. The article also discusses a number of recent trends in their dynamics of development, as well as working models from foreign practice.
Key words: investments, investment climate, venture investments, innovative projects, STARTUP.
Ershov Dmitry Nikolayevich,
Candidate of Physical and Mathematical Sciences,
Senior research associate
Financial Research Institute of the Ministry of Finance of the Russian Federation
Russia, Moscow
E-mail: ershov@nifi.ru
INNOVATIVE BUSINESS PROCESS DEVELOPMENT CENTERS
The article is devoted to the practice of stimulating innovative high-tech projects and initiatives. Examples are given on the creation of innovative centers for the modernization of business processes, known as “model factories”, successfully developing in a number of countries through public-private partnerships. It was concluded that there is a high potential of such centers in Russia to stimulate the development of innovative technologies.
Key words: model factory, lean production, innovative centers for modernization of business processes, customized training programs, public-private partnership
Kaspin Leonid Efimovich,
Applicant of the Department of Accounting,
Tax and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
MONITORING AND FORECASTING IN THE SYSTEM OF INFORMATION AND ANALYTICAL SUPPORT FOR THE ORGANIZATION'S INNOVATIVE ACTIVITY
The article considers a methodical approach to information and analytical support for monitoring innovation development based on a dynamic standard that allows assessing the compliance of the growth rates indicators performance of organization with the reference set of growth rates.
Key words: innovation, monitoring, forecasting, dynamic standard, growth rate, reference series.
Kormishkin Evgenii Danilovich
Doctor of Sciences, Professor,
Department of Theoretical Economics and Economic Safety National Research Mordovia State University Russia, Saransk
E-mail: edkormishkin@gmail.com
Gorin Vladimir Alexandrovich
Candidate of Economic Sciences, Associate Professor Department of Theoretical Economics and Economic Safety
National Research Mordovia State University Russia, Saransk E-mail: msugоrin@mail.ru
The IMPACT OF INEQUALITY ON ECONOMIC GROWTH: THEORETICAL AND EMPIRICAL APPROACHES
The purpose of the work is to investigate existing approaches to determining the interdependence of socio-economic inequality and economic growth. The authors point out that empirical data, starting in the 1980s, indicates that inequality is a factor in economic growth, and not vice versa. Modern scientific works have a wide pluralism in choosing indicators of inequality, but most part of the research is based on an analysis of income and wealth inequality. Currently, there are conflicting empirical estimates of the effect of inequality on economic growth, and a certain consensus was formed around the negative impact on the growth of the cumulative output of “excess” inequality. The authors suggested ways to improve the existing tools for assessing socioeconomic inequality within the state or in cross-country comparisons.
Key words: economic inequality, economic growth, income inequality, wealth distribution, excessive inequality.
Kornilova Lyudmila Mikhailovna
Candidate of Economic Sciences, Associate Professor,
Vice Rector for Academic and Scientific Work
Chuvash State Agricultural Academy.
Russia, Cheboksary
E-mail: lka-78@mail.ru
Ivanov Evgeny Alekseevich,
Candidate of Economic Sciences, Associate Professor,
Dean of the Faculty of Economics
Vice Rector for Academic and Scientific Work
Chuvash State Agricultural Academy.
Russia, Cheboksary
E-mail: ivanoveacoop@gmail.com
Ivanov Petr Aleksandrovich,
Master’s degree student
Vice Rector for Academic and Scientific Work
Chuvash State Agricultural Academy.
Russia, Cheboksary
E-mail: petr_academy@mail.ru
STIMULATION OF INNOVATIVE ACTIVITY OF AGRICULTURAL ORGANIZATIONS BASIS OF DIGITALIZATION OF AIC
The issue of the development of digital technologies in the agricultural sector is important. It is not by chance that agriculture was included in the list of priority sectors in the formation of the Federal program for the digital economy, and at the end of last year the Ministry of Agriculture of the Russian Federation proposed the development of the state sub-program “Digital Agriculture”. In addition, the Analytical Center was established within the structure of the sectoral ministry, whose task is to monitor the state of agricultural lands, as well as departments were opened at leading agricultural educational institutions of higher education, and specialized training in the field of digitization of agriculture will be conducted. This article analyzes the innovative activity of agricultural enterprises without which the transition to a digital economy is impossible, and also considers the constraints of the introduction and development of digital technologies in the agricultural sector.
Key words: digital economy, digitalization, digital technologies, agriculture, innovations, innovative activity, financing.
Krylova Ramilya Vafovna,
Senior lecturer
Department "Technology of public catering"
Nizhny Novgorod state engineering and economic university
Russia, Nizhniy Novgorod
Е-mail: Ramilya8989@rambler.ru
ON THE QUESTION OF FORMING THE MECHANISM OF DEVELOPMENT OF INNOVATIVE ACTIVITY IN THE FOOD INDUSTRY
Innovative activity is becoming a priority for the development of food industry enterprises. The article attempts to determine the optimal mechanism for the development of innovation based on trends in the food industry, based on organizational, economic and motivational approaches. Emphasized the role of staff motivation on the result of innovation - the realization of the idea of competitive superiority through the improvement of existing and the development of new organizational, financial, economic and information technologies; development of production based on the introduction of certified management systems; transition to non-price competition, based on "universal quality and novelty"; development and promotion of a fundamentally new culinary product and services to the market .
Key words: food industry, innovative activity, development mechanism, motivation mechanism, organizational mechanism, economic mechanism, element, innovation susceptibility, innovative technologies, production development motivation.
Latortsev Alexey Anatolyevich,
Candidate of Economic Sciences, Associate Professor
Financial University under the Government of the Russian Federation.
Russia, Moscow
Е-mail: mgiit-laa@mail.ru
Belousova Julia Sergeevna,
Master’s degree student
Financial University under the Government of the Russian Federation.
Russia, Moscow
Е-mail: mgiit-laa@mail.ru
COMPETITIVE ADVANTAGES OF COMPANIES IN THE TOURISM INDUSTRY IN THE ERA OF INFORMATION TECHNOLOGY AND THE DIGITALIZATION OF THE ECONOMY
The article analyzes the role of innovative technologies in the tourist industry as a competitive advantage of the firm. Revealed the main trends of the tourist market in the field of innovations and digitalization of the economy. Considered the effectiveness of implementing an innovative project on business mobilization.
Key words: innovations, information technologies, tourist market, business mobilization, digital economy, Internet sales.
Lesovskaya Marina Igorevna,
Doctor of Biological Sciences,
Professor of the Department of Management in the AIC
Krasnoyarsk State Agrarian University.
Russia, Krasnoyarsk
E-mail: lesmari@rambler.ru
Pyzhikova Natalia Ivanovna,
Doctor of Economic Sciences,
Professor of the Department of Management in the AIC
Krasnoyarsk State Agrarian University.
Russia, Krasnoyarsk
E-mail: info@kgau.ru
Shaporova Zinaida Egorovna,
Candidate of Economic Sciences,
Professor of the Department of Management in the AIC
Krasnoyarsk State Agrarian University.
Russia, Krasnoyarsk
E-mail: fub@ kgau.ru
WAYS OF ENVIRONMENT-ORIENTED APPROACH IN THE EVALUATION
OF KRASNOYARSK AGGLOMERATION AGROCENOSIS QUALITY
The article is devoted to the problem of changing the methodology paradigm for assessing the quality of the soil resource potential of the Krasnoyarsk agrarian and industrial agglomeration. In accordance with the principles of modern environmental management, the natural resource base of the region and its soil component are considered not as a growing threat to human health as a result of industrial pollution, but as an object of rational environmental management and constant concern for the environmental health of the environment.
Key words: agrocenosis, soil, quality, technogenic pollution, methods of analysis, health.
Nosov Alexander Leonidovich,
Doctor of Economic Sciences,
Candidate of Technical Sciences,
Professor of Economics and Management
Vyatka State Agricultural Academy.
Russia, Kirov
E-mail: logistic_vgu@mail.ru
ANALYSIS OF POPULATION NEEDS IN INNOVATIVE SERVICES OF URBAN PASSENGER TRANSPORT
The article discusses the process of field research and the subsequent analysis of the actual use of public transport services by citizens on the example of the municipality of Kirov. Were determined the degrees of creation and attraction of transport flows, correspondence matrices for routes were constructed, were calculated the costs of moving.
Key words: public transport, route network, population mobility, demand model, estimation of passenger traffic, displacement matrix.
Nosyrev Mikhail Alexandrovich,
Candidate of Economic Sciences,
Sustainability Manager, PepsiCo.
Russia, Moscow
E-mail: Mikhail.nosyrev@mail.ru
METHOD OF POSITIVE BEHAVIORAL SORTING AS THE WAY TO INCREASE THE EFFICIENCY OF CORPORATE CHANGE MANAGEMENT
In the article it’s considered the new approach of corporate change management via transformation of behavioral imperatives of cultural code of the organization. According to the results of general integral assessment and further establishing of key problems the new directions of improvement to be chosen and selective criterions to be set to drive internal process to achieve required qualities. Realization of suggested idea has been developed in the article in the method of positive behavioral sorting. Social Reengineering is carried out via selection of corporate norms to achieve initially given parameters. Apart from well-known ways of human resources motivation there have been used fundamentally new approaches, for instance, by integration of selective criterions into configuration of hierarchy elevators. It’s difficult to overestimate actuality and prospects of the suggested methodology in the conditions of permanent demand for changes from side of business environment. Lack of clear understanding of the transformational ontology on corporate level increases the interest to the specifics of that subject area. Novelty of the method of positive behavioral sorting related to suggested organizational model of change management what significantly increases definiteness level of reformation process, promises its efficiency increase and new dynamics of corporate management development.
Key words: change management, corporate cultural code, social reengineering, natural selection, artificial selection, selective criterions, positive behavioral sorting, transformational reforms.
Ostaschenko Tatiana Viktorovna,
Postgraduate
Department of International Economics, Mathematical Methods and
Business Informatics,
Altai State University.
Russia, Barnaul
E-mail: bajenova_tanya@mail.ru
THE ASSESSMENT OF INTELLECTUAL AND INNOVATION ACTIVITIES OF THE RUSSIAN FEDERATION REGIONS
This paper discusses the conceptual and methodological model of regional intellectual and innovation activities; considers methods and indicators of evaluation of different aspects of regional intellectual and innovation development. The results of application of the methodic of the assessment and analysis of regional intellectual and innovation activities are presented. Regional intellectual and innovation potential, climate and capital are considered as the main elements of regional intellectual and innovation activities. A comparative analysis of the intellectual and innovation activities of the regions of the Russian Federation is performed.
Keywords: regional intellectual and innovation potential, regional intellectual and innovation climate, regional intellectual and innovation capital, regional intellectual and innovation activities, measurement theory.
Panshin Ilya Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Rector’s assistant for development programs, head of Board of research activity,
Vladimir State University named after Alexander and Nikolai Stoletovs (VLSU),
Russia, Vladimir
E-mail: panshin@vlsu.ru
Yares Olga Borisovna,
Candidate of Economic Sciences, Associate Professor
Head of the Commerce and hospitality department,
Vladimir State University named after Alexander and Nikolai Stoletovs (VLSU),
Russia, Vladimir
E-mail: yaresolga@inbox.ru
THE CAUSES ANALYSIS OF THE PREDOMINANCE OF THE INERTIAL
SCENARIOS OF DEVELOPMENT OVER INNOVATIVE ONES
IN RUSSIAN REGIONS
The article is devoted to the systematization of the causes for the predominance of inertial development scenarios over innovative ones in the Russian regions. The authors identified six main groups of causes and considered possible solutions and actions related to the elimination or neutralization of the considered reasons for the prevalence of inertial scenarios over innovative ones in the Russian regions.
Key words: innovation scenario, inertial scenario, regions, development.
Plastinina Yulia Vladimirovna,
Candidate of Biological Sciences,
Associate Professor at the Department of Environmental Economics
Ural Federal University
Russia, Ekaterinburg
E-mail: j.plastinna@yandex.ru
Teslyuk Lyudmila Mikhailovna,
Candidate of Chemical Sciences,
Associate Professor at the Department of Environmental Economics
Ural Federal University
Russia, Ekaterinburg
E-mail: tlm.eoxp@mail.ru
Dukmasova Natalya Viktorovna,
Candidate of Economic Sciences,
Associate Professor at the Department of Environmental Economics
Ural Federal University
Russia, Ekaterinburg
E-mail: dykmas-natali@mail.ru
IMPLEMENTATION OF THE PRINCIPLES OF CIRCULAR ECONOMY IN REGIONAL MUNICIPAL SOLID WASTE MANAGEMENT
IN RUSSIAN FEDERATION
The circular economy best implements the principles of rational waste management. In the Russian Federation, waste management is in the process of reforming, so choosing the most rational way at this stage is the optimal course of events. The article analyzes the current situation with the treatment of MSW in the Russian Federation. The result of the first stage of reform is considered on the example of a region (Sverdlovsk region), which has both typical and specific problems in this area. The level of development of the circular economy in the MSW sector and the economic effect of the MSW recycling volumes stipulated by the regional strategic program for the Sverdlovsk region are determined. Regional factors that are hindering and contributing to the development of a cyclical economy have been singled out, and recommendations have been made on optimizing public administration that will increase the level of recycling of MSW.
Key words: circular economy, municipal solid waste, regional waste management, economic efficiency.
Taranov Nikolay Nikolaevich,
Doctor of Pedagogical Sciences,
Ph.D. in History of Arts, Professor,
Master's degree student,
Department of technology, Economics of education and service,
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: uxo303@mail.ru
Kalinin Alexander Sergeevich,
Candidate of Pedagogical Sciences, associate Professor,
Director of "Volgograd socio-pedagogical College",
Master's degree student,
Department of technology, Economics of education and service,
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: lenor78@yandex.ru
Orlova Elena Viktorovna,
Senior lecturer,
Master's degree student,
Department of technology, Economics of education and service,
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: lenor78@yandex.ru
INNOVATION APPROACHES TO FORMATION OF INFORMATION SUPPORT IN THE SYSTEM OF STRATEGIC MANAGEMENT
In the modern economy, the presence of high-quality information base of the enterprise allows you to create favorable strategic decisions on the problems of development. The information base in the system of preparation and strategic decision-making contains theoretical and practical approaches to the logical construction of the controlled system, external and internal normative regulation of the formation and functioning of the subject-controlled object, strategic tools, indicators and standards, what is justified in this article.
Key words: quality information base; strategic decision-making; implementation of strategic decisions; methodological support.
Tuhvatullin Aynur Fanilovich,
Postgraduate
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: ainur.tu@yandex.ru
Yasser Alhussein,
Postgraduate
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: yasss963@hotmail.com
INVESTMENT POLICY OF RUSSIAN INSURERS AND ISLAMIC
INVESTMENT FUNDS
The article assesses the market of investment life insurance in Russia, describes the innovative investment policy of Russian insurers, estimates the potential volume of the investment insurance market, which can be achieved through the introduction of full-fledged Islamic insurance products.
Key words: investment policy, insurance, Islamic finance, Islamic funds, investment life insurance.
Tereshina Vlada Valerievna,
Candidate of Economic Sciences,
Professor, Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
Е-mail: kbua@inbox.ru
The article was prepared within the framework of the contractual research work No. 05.57 / 18 of the Volga State University of Technology
FORMATION OF AN EFFECTIVE STRATEGY OF INNOVATIVE MANAGEMENT OF THE BORROWED CAPITAL
The article considers approaches to the management of sources of funding for the organization, including in terms of the effectiveness of attracting borrowed capital. Modeling and the formation of effective management decisions on the development of a strategy for managing borrowed capital are proposed to be carried out in stages. The sequence of application of the proposed methodology includes: modeling effective managerial decisions on borrowing on the basis of assessing financial leverage; profit maximization on the basis of borrowing with the help of production leverage; the formation of financial policies and the development of options for the development of the enterprise using the matrix of financial strategy.
Keywords: strategy, debt capital, efficiency, management decisions, financial policy, financial strategy, modeling.
Cheremisina Svetlana Georgievna, Doctor of Economic Sciences, Associate Professor
Professor of department of Economic theory,
Crimean Federal University named after V.I. Vernadsky,
Russia, Simferopol
E-mail: svet_star31@mail.ru
Primyshev Ihor Nikolayevich, Candidate of Economic Sciences, Associate Professor
Associate professor of department of Economic Theory,
Crimean Federal University named after V.I. Vernadsky,
Russia, Simferopol
E-mail: primyshev@zoho.com
Skaranik Stanislava Stepanovna
Candidate of Economic Sciences
Senior teacher of department of Economic theory,
Crimean Federal University named after V.I. Vernadsky,
Russia, Simferopol
E-mail: stanislava1307@mail.ru
THE THEORETICAL ASPECTS OF THE INVESTMENT AND INNOVATION FACTOR OF EXPANDED ECONOMIC REPRODUCTION
The article explores the development of the theory of extended economic reproduction in the context of the evolution and dynamics of the basic conditions of this process. The focus is on enhancing investment activity as the basis of effective functioning of expanded reproduction. The prerequisites of the formation of an innovative concept of economic growth are analyzed. The authors substantiate the need to regulate the macroeconomic conditions of the implementation of expanded reproduction and the conditions of investment and innovation activity that ensure economic growth and socio-economic development.
Keywords: expanded reproduction, investment resources, economic growth, innovation, scientific and technological progress
Shokhneh Anna Vladimirovna,
Doctor of Economic Sciences,
Professor of the Department of Technology, Economics of Education and Service
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: shokhnekh@yandex.ru
Tsybenko Victoria Sergeevna,
Master's degree student
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: tsybenckokarina04@yandex.ru
Eremenko Olga Sergeevna,
Master's degree student
Volgograd State Social and Pedagogical University.
Russia, Volgograd
E-mail: olga_sezko@mail.ru
The article was prepared with the financial support of the Russian Foundation for Basic Research “A cognitive approach to the theoretical and methodological foundations of the strategic development of small business in the digital economy system taking into account the risks of drift” No. 18-010-01210 – A
THE ARCHITECTURE OF ANALYTICAL PROCEDURES TO THE FINANCIAL ASSESSMENT OF INVESTMENT ATTRACTIVENESS OF SMALL BUSINESS IN THE SYSTEM OF INNOVATIVE DEVELOPMENT OF ECONOMY
The toolkit for financial assessment of the attractiveness of small business is a specific technique and methods that allow control in the system of innovative development of the economy. The article deals with analytical procedures as a tool for qualitative financial assessment of investment attractiveness, their focus on studying the effects of objective and subjective factors that are formed in the external environment and internal environment; operational management based on diagnostics of the effectiveness and feasibility of innovative business plans, investment projects.
Key words: toolkit; financial evaluation; investment attractiveness; small business; analytical procedures; innovative business plans; investment projects.
Getman Viktor Grigorievich
Doctor of economic Sciences, Professor
Professor of the Department of Accounting, Analyses and Audit
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: Getmanvg1941@fa.ru
THE IMPROVEMENT OF TAX LEGISLATION IN THE FIELD OF INNOVATIVE ACTIVITY OF ECONOMIC ENTITIES
The article analyzes some novels that appeared in the Tax Code in 2018, which made adjustments to the current provisions on the collection of income tax from economic entities. A critical evaluation is given of the procedure for calculating the investment deduction from the taxable income for tax amount. It justifies the necessity of its improvement and indicates the main directions in carrying out these measures. It proposed changes in the current provisions for the exemption from property tax of newly introduced facilities with high-energy efficiency.
Key words: Income tax, investment deduction from taxable base; property tax; tax benefits.
Zvereva Tatyana Vladimirovna,
Doctor of Sociology,
Professor of the Tax Policy and Customs Tariff Regulation Department,
Financial University under the Government of the Russian Federation,
Russia, Moscow
E-mail: tatzvevlad@mail.ru
The article was prepared based on the results of research carried out at the expense of budget funds according to the state task of the Financial University R & D AAAA-A18-118052490046-4
ASSESSMENT OF THE PROPOSED MODEL OF INCOME TAXATION IN THE RUSSIAN FEDERATION
The article discusses issues of tax justice, the introduction of a progressive scale for calculating the tax on personal income, scenarios proposed by various political parties in Russia. Based on the conducted sociological research, the proposed size of the non-taxable minimum was empirically justified, the optimal scenario for introducing a progressive income tax scale was developed taking into account taxpayers ’opinion, respondents' opinion was analyzed on the feasibility of revising the personal income tax scaling increased from 13% to 15%.
Key words: Gini coefficient, personal income tax, tax policy, progressive tax scale, fair taxation, social justice, social equality, sociological survey.
Kakaulina Maria Olegovna,
Candidate of Economic Sciences,
Associate Professor, Department of finance,
Amur state university.
Russia, Blagoveschensk.
Е-мail: beuty1@mail.ru
The study was carried out with the financial support of the Russian Foundation for Basic Research in the framework of the research project 18-010-00792 “Study of the factors of spatial differentiation of the non-observed economy, ensuring a balanced development of the Russian Far East”.
OPTIMIZATION OF TAX BURDEN OF THE FAR EAST
WITH THE FACTOR OF NON-OBSERVED ECONOMY
IN CONDITIONS OF CRISIS.
The article deal with the issues of optimizing tax burden. The author hypothesized that maximum possible tax revenues to the budgets of all levels from a specific territory is more influenced by economic crisis, subject to the existence of only a completely formal economy than under the condition of non-observed component. Theoretical substantiation of this hypothesis is made by visualizing the Laffer curve. Hypothesis is confirmed by empirical calculations based on econometric model of optimal tax burden from budget standpoint and the corresponding value of the maximum tax revenues. The results of calculations showed that in the Far East in conditions of 2008-2009 economic crisis, the volume of maximum possible tax revenues decreased by 12 281,8 million rubles for a completely legal economic system and at 8 957,4 million rubles for the economy with non-observed component.
Keywords: optimization, tax burden, tax revenues, non-observed economy, informal employment, Far East, economic crisis, econometric modeling, Laffer curve, Laffer points.
Kisilevich Tatyana Ivanovna,
Doctor of economic Sciences, Professor
General Director of Inter-Audit-Invest LLC
Russia, Moscow
Е-мail: audit@iai-audit.ru
Kolbasov Alexey Fedorovich,
Candidate of Technical Sciences, engineer,
Central Research Automotive and Automotive Institute.
Russia, Moscow
Е-мail: audit@iai-audit.ru
Zhukov Alim Lyudinovich,
Postgraduate
Kuban State Agrarian University named after I. T. Trubilin
Russia, Moscow
Е-мail: audit@iai-audit.ru
TAX ON PROPERTY OF ENERGY EFFICIENT OBJECTS: A NEW APPROACH TO APPLICATION OF BENEFITS
The validity of the application of tax relief on property tax of organizations related to the increased energy efficiency of taxable objects is currently under close examination by the tax authorities in connection with the existing cases of the recognition of the use of this benefit as illegal. The privilege considered by the authors implies the exemption from property tax of energy-efficient objects for three years. We emphasize that the tax amounts are significant, disputes are delayed, so the legislator made changes to the Tax Code of the Russian Federation, allowing the regions to set these preferences on their own. The authors of the article, who studied these issues, the current trends, the positions of courts and fiscal authorities, analyzed the situation of refusal to taxpayers in the application of this benefit.
Keywords: energy efficiency, benefits, tax on property of organizations, non-residential buildings, energy efficiency class.
Sukhinin Maxim Vladimirovich,
PhD in public administration,
Leading specialist licensing department
Ministry of Health of Donetsk People's Republic.
Ukraine, DNR, Donetsk
Е-mail: max.sukchinin2018@gmail.com
MANAGEMENT OF FINANCIAL RESOURCES TO OPTIMIZE THE ACTIVITY OF MEDICAL INSTITUTIONS
The article deals with the features of financial resources management, the conditions and features of the system and methods of financial resources management of medical institutions and their implementation in the specifics of medical institution management in order to improve the quality of medical services and improve the competitiveness of medical institutions, and the main optimization of medical institutions.
Key words: finance, financial resources, financial condition, management, financial management, financial control, competitiveness, medical services, medical institutions.
Andrianov Alexey Yurievich,
Candidate of Economic Sciences,
Associate Professor, Department of State Law and Customs Management
Vladimir State University named after Alexander Grigorievich
and Nikolai Grigorievich Stoletov.
Russia, Vladimir
Е-мail: nirr1960@mail.ru
CURRENT STATUS OF COSTS CLASSIFICATION
The article covers theoretical approaches to the classification and definition of costs. The general classifications of costs according to economic theory and the improved cost classification according to Lean Production are considered, the relationship between quality improvement and cost optimization according to the TQM concept is revealed, the main logistic costs are given.
Key words: costs, management schools, concepts, lean manufacturing, total quality management, active manufacturing.
Arlanova Olga Ivanovna,
Candidate of Economic Sciences,
Associate Professor, Department of Accounting and e-business
Chuvash State University named after I.N. Ulyanova.
Russia, Cheboksary
E-mail: arlanova21@mail.ru
The study was carried out with the financial support of the Russian Foundation for Basic Research in the framework of the research project No. 16-06-00450 \ 18 on the topic “Transformation of the legal regulation of accounting and reporting in ensuring the economic security of the state” for 2016-2018.
THE CONCEPT OF THE ACCOUNTING POLICY OF THE ECONOMIC ENTITY IN THE SYSTEM OF NORMATIVE REGULATION OF ACCOUNTING IN RUSSIAN FEDERATION
The article is devoted to the analysis of the problems of formation of the accounting policy of domestic economic entities. The dependence of the modern organization of accounting to ensure the economic security of Russian business from the current regulatory framework of accounting and reporting has been investigated.
Key words: accounting, reporting, accounting policies, reform, regulation, IFRS, efficiency, business safety.
Astrakhantseva Elena Anatolyevna,
Candidate of Economic Sciences,
Associate Professor, Department of Financial Accounting
Kazan (Volga) Federal University
Russia, Kazan
E-mail: astra_hanzeva@mail.ru
Fazlieva Liliya Firdavisovna,
Master,
Kazan (Volga) Federal University
Russia, Kazan
E-mail: astra_hanzeva@mail.ru
CONSTRUCTION OF THE EFFECTIVE SYSTEM OF MANAGEMENT OF THE RECEIVABLING ARREARS ON THE EXAMPLE OF LLC GAZPROM TRANSGAZ KAZAN
The article is devoted to the analysis of the existing system of internal control of receivables of an enterprise and on its basis a more efficient system of receivables management is proposed. An attempt was made to form an internal control subsystem in the process of optimizing the value and structure of receivables.
Key words: accounts receivable, management system, economic efficiency, accounting and analytical support, inventory, internal control bankrupt.
Baranova Larisa Gurevna,
Candidate of Economic Sciences,
Associate Professor, Department of Accounting and Audit
Peterburg State Transport University,
Russia, St. Petersburg
E-mail: lg-baranova@yandex.ru
Fеdorova Valentina Sergeevna,
Candidate of Economic Sciences,
Associate Professor, Department of Accounting and Audit
Peterburg State Transport University,
Russia, St. Petersburg
E-mail: fedorova vs@mail.ru
THE ROLE OF AMORTATION POLICY IN OPTIMIZATION
OF PROFIT TAX
The article is devoted to the analysis of depreciation charges, which are the most important element of costs associated with the production and sale of products, works, services. The amount of depreciation in the tax accounting and accounting directly affect on tax base of profit tax. In this regard, the depreciation policy is a legal way to minimize tax liabilities on this tax.
Key words: depreciation allocations, depreciation policy, minimization of tax obligations
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences,
Professor of Economics and Accounting
Moscow University of the Ministry of Interior of Russia named after V.Y. Kikot
Russia, Moscow
E-mail: V.Boboshko@mail.ru
THE SYSTEM OF INTERNAL ENVIRONMENTAL CONTROL IN SMALL BUSINESSES
The article considers the system of internal environmental control of small and medium-sized businesses. Investigated еhe methods of conducting and documenting environmental control measures. Clarified the content of the components of the production environmental control program for a small enterprise.
Key words: small and medium business, small business, internal control, inventory, environmental protection, environmental safety, environmental control.
Zherdeva Oksana Viktorovna,
Candidate of Economic Sciences,
Associate Professor, Department of Accounting
Kuban State Agrarian University named after I. T. Trubilin
Russia, Krasnodar
E-mail: ksenia184@yandex.ru
Zherdeva Anastasia Valeryevna,
Student
Kuban State Agrarian University named after I. T. Trubilin
Russia, Krasnodar
E-mail: zherdeva.nastya2013@yandex.ru
SETTLEMENT OPERATIONS WITH ACCOUNTABLE PERSONS:
FEATURES OF ACCOUNTING AND DOCUMENTARY REGISTRATION
The article discusses certain aspects of accounting for settlements with accountable persons, including the features of accounting and settlement of payments in a non-cash way, the procedure for confirming travel expenses, questions of detailed analytical accounting and ensuring internal control of this group of calculations. The measures have been identified that allow minimizing the tax risks associated with incorrect reflection in the accounting and execution of these operations, and increase the information content of the information on receivables of accountable persons.
Key words: calculations, reporting persons, accounting, documentation, advance report, cash and non-cash funds, travel expenses, accounting specification.
Kizilov Alexander Nikolaevich,
Doctor of Economic Sciences, Professor
Head of Audit
Rostov State University of Economics (RSUE).
Russia, Rostov-on-Don
E-mail: akizilov@inbox.ru
Mironova Olga Alekseevna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security,
Volga State University of Technology,
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
HISTORICAL ASPECTS OF THE EMERGENCE AND EVOLUTION OF AUDIT PROFESSION IN RUSSIA
The article discusses the features and stages of the development of the auditing profession in Russia, analyzes the prerequisites for the appearance of an audience of the era of Peter the Great, establishes the functional responsibilities of auditors and audit services of the time, draws an analogy with the modern concept of the profession.
Keywords: the profession of an auditor, the emergence of a profession, training of auditors, reform of the state and the army, stages of development of the audit, financial control and supervision.
Makarenko Svetlana Anatolyevna,
Candidate of Economic Sciences,
Associate Professor of the Department of Audit
Kuban State Agrarian University named after I. T. Trubilin
Russia, Krasnodar
E-mail: svetmakarenko888@mail.ru
Goponinko Anastasia Olegovna,
Master’s degree student
Kuban State Agrarian University named after I. T. Trubilin
Russia, Krasnodar
E-mail: gerdan31@gmail.com
METHODICAL RECOMMENDATIONS FOR THE IMPLEMENTATION OF THE PROCEDURES FOR CONTROL CALCULATIONS WITH CONTRACTORS IN CONSTRUCTION ORGANIZATIONS\
The article presents the results of studying the problems of forming the system of internal control of settlements with counterparties in the management of organizations in the construction industry. The main risks of construction organizations that may arise as a result of interaction with contractors and affect the improvement of the internal control system are considered. A list of control procedures has been proposed to optimize the control of contractual operations and settlements with counterparties, and recommendations have been developed for their implementation.
Keywords: internal control, control of settlements with counterparties, control in construction organizations.
Melnik Margarita Viktorovna
Doctor of Economic Sciences, Professor
Professor of Accounting, Analysis and Audit
Financial University
under the Government of the Russian Federation,
Russia, Moscow
E-mail: MMargarita@fa.ru
Vetrova Irina Fedorovna
Doctor of Economic Sciences, Associate Professor
Professor of Accounting, Analysis and Audit
Financial University
under the Government of the Russian Federation,
Russia, Moscow
E-mail: IFVetrova@fa.ru
Vetrov Aleksander Viktorovich
Postgraduate Student, Department of Accounting, Audit and Taxation
State University of Management
Russia, Moscow
E-mail: vetrov.aleksandr01@yandex.ru
The article was prepared based on the results of research,
executed at the expense of budget funds according to the state task of the Financial university
THE CONCEPT OF THROUGH UNIVERSITY ACTIVITY CONTROL
The article presents an analysis of the organization of the systems of internal control of universities identifies the main difficulties of ensuring its complexity and harmonization in terms of levels and directions. On this basis, the main control processes are formulated, its directions and methods are substantiated. The feasibility of through control is based, uniting all levels, directions and approaches. Taking into account the new opportunities that are opening up in the digital economy, the proposals have been formulated on the formation and improvement of control based on building a model that includes internal control of educational institutions by level of education, internal control of the educational services and the quality of education at each level (first level of control); internal control of university activities, control of university management and control of financial flows (second level of control) and internal control, state control (supervision) and control of professional and public organizations (third level of control).
Key words: through control, quality control, management control, financial control, control levels, control processes, control model.
Vyatkin Artem Andreevich,
Applicant of the Department of Accounting, Taxes and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ECONOMIC SECURITY OF ELECTRONIC PAYMENT SYSTEMS: THE REDUCTION OF CYBER RICKS IN THE ERA OF DIGITAL TRANSFORMATION
The article deals with the problem of ensuring economic security in payment systems in the era of digital transformation. An assessment of attacks by attackers on payment systems is given, experience in dealing with such attacks is considered, and recommendations are made to minimize threats to ensure the security of electronic payments.
Keywords: economic security, electronic payment systems, digital transformation, minimization of threats.
Pozdeev Valery Leonidovich,
Doctor of Economic Sciences, Professor
Head Department of Accounting, Taxes
and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
CYCLIC INDICATORS - PROGNOSTIC FOR THREATS ECONOMIC SAFETY
The article considers the possibility of using cyclical indicators in the composition of composite leading indicators for predicting the turning points of the economic cycle and making decisions on ensuring economic security.
Keywords: cyclical dynamics, composite leading indicator, turning points, indices, economic security.
Semenov Artur Anatolyevich,
Applicant of the Department of Accounting,
Tax and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
PROBLEM OF FORMATION OF INDICATORS OF EVALUATION OF FINANCIAL AND ECONOMIC SECURITY OF ORGANIZATIONS OF THE CHEMICAL INDUSTRY
The article considers the external and internal conditions in which organizations of the chemical industry operate. The conclusion was made about the need to analyze and assess regional conditions, present the results of the factor analysis and reveal a risk-based approach to the management of the organizations of the chemical industry.
Keywords: economic security, assessment indicators, external factors, internal factors, risk-based approach.
Tokmakova, Elena Gennadievna,
Candidate of Economic Sciences,
Associate Professor of economic security, accounting, analysis and audit
Tyumen state University
Russia, Tyumen
E-mail: tokmake@mail.ru
Kutueva Asiyat Akhmedovna,
Master’s degree student,
Tyumen state University
Russia, Tyumen
E-mail: assya06@mail.ru
THE ORGANIZATION OF THE CONTROL OVER SAFETY OF MATERIAL VALUES WHEN THEY ARE ACCESSED AN UNLIMITED NUMBER OF INDIVIDUALS TO ENSURE THE ECONOMIC SECURITY OF BUSINESS
The article discusses the possible organization of internal control over the presence and movement of objects of property of the enterprise, which has access to an unlimited number of persons. In this situation the administration of the enterprise cannot provide conditions of access of one or limited number of workers to material objects, therefore, there is no opportunity to sign the contract on full financial responsibility and thereby to protect itself from losses at write-off of shortage. Ensuring the economic security of an economic entity involves the organization of control over the safety of property, in any situation, including in the case where the property is in common use. The article considers the elements of internal control in relation to this situation.
Key words: economic security, control, preservation of material values, property of the organization, unlimited number of persons
Tokmakova, Elena Gennadievna,
Candidate of Economic Sciences,
Associate Professor of economic security, accounting, analysis and audit
Tyumen state University
Russia, Tyumen
E-mail: tokmake@mail.ru
Kutueva Asiyat Akhmedovna,
Master’s degree student,
Tyumen state University
Russia, Tyumen
E-mail: assya06@mail.ru
LOSSES OF THE ENTITY: CONCEPTUAL APPROACH OF THE FORMATION OF INFORMATION IN THE ACCOUNTING RECORDS FOR THE PURPOSES OF ECONOMIC SECURITY
The article defines the concept of losses of an economic entity, information about which can be formed in the accounting under the current, according to the normative documents methodology. The purpose of the formation of this information is fundamentally important – for the development of measures to ensure the economic security of the business. The author's concept is based on the understanding of losses through their perception as potential threats to financial security, i.e. costs leading to a decrease in profits.
Key words: economic security, losses, business entity, accounting, information.
Yukytanova Yulia Alexandrovna,
Candidate of Economic Sciences,
Associate Professor, Department of Economic Security, Accounting,
Analysis and Audit,
Tyumen State University
Russia, Tyumen
E-mail: y.a.yukhtanova@utmn.ru
Kochneva Elena Viktorovna,
Student,
Tyumen State University
Russia, Tyumen
E-mail: lena.cochnewa2012@yandex.ru
INFLUENCE OF FINANCIAL STABILITY ON THE ECONOMIC SECURITY OF THE ECONOMIC SUBJECT AND ITS FORECASTING BASED ON CORRELATION-REGGRESSION ANALYSIS
Based on the assessment of financial stability, the organization is able to identify weaknesses in the activities to ensure economic security. The most important, in this context, is the interrelated study of the categories of financial stability and economic security of the economic entity, the establishment of the impact of financial stability on the economic security of the economic entity, including the selection of indicators for assessing financial sustainability and economic security.
Keywords: financial stability of the economic entity, economic security of the enterprise, methods of assessment, influence, correlation and regression analysis.
Yakovleva Liliya Yakovlevna,
Candidate of Economic Sciences,
Associate Professor,
Department of Accounting, Taxes and Economic Security,
Volga State University of Technology,
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
PROBLEMS OF ACCOUNTING SUPPORT OF ECONOMIC SECURITY OF ORGANIZATIONS IN THE SPHERE OF COUNTERACTION TO FRAUD AND CORRUPTION
The article deals with the problems of ensuring economic security with accounting information, the use of which is aimed at making decisions on countering the threats and risks of fraud and corruption. A scheme has been proposed for organizing the provision of such activities for economic entities, the use of which allows the development of adapted systems and information support models based on the organization’s own forces and means of ensuring economic security.
Keywords: economic security, corruption, choice of a system of indicators and indicators, accounting and control support.
Gurdzhiyan Vladimir Lvovich,
Candidate of Economic Sciences,
Associate Professor,
Department of Management and Marketing,
Chuvash State University named after I.N. Ulyanova.
Russia, Cheboksary
E-mail: vladim_leo@mail.ru
PROBLEMS OF FORMING COMPETENCIES IN THE FIELD OF ECONOMICS AND MANAGEMENT IN THE PREPARATION OF CRISIS MANAGERS
The article systematizes the problems and reveals the prospects for the formation of the competencies of crisis managers in the field of economics and management, the regulatory framework for the training of managers. The analysis of the main economic functions of managers. The classification of economic and managerial activities of arbitration managers is given. The development of economic competencies will allow to keep accounting records and conduct a qualitative financial analysis of the debtor, identify signs of fictitious and deliberate bankruptcy, bring all management processes to an effective level, form a program of financial rehabilitation of the debtor. The directions for improving the training of managers based on the use of modern teaching methods are proposed.
Key words: insolvency, bankruptcy, crisis, crisis managers, arbitration administrator, the model of the arbitration administrator's competencies, the financial rehabilitation program, the preparation of arbitration managers.
Noskov Vladimir Anatolyevich,
Doctor of Economic Sciences, Professor
Department of world economy, Samara state University of Economics,
Russia, Samara
E-mail: noskov1962@inbox.ru
Koryagina Ekaterina Dmitrievna,
Specialist of the Ministry of education and science of the Russian Federation,
Russia, Moscow
E-mail: vgbelov@mail.ru
SOCIO – ECONOMIC CHANGES IN SOCIETY AND UNCERTAINTY ABOUT THE FUTURE OF HIGHER EDUCATION SERVICES IN RUSSIA
The authors propose to discuss their understanding of the vector of development of the higher school of Russia in the coordinates of the methodology of political, economic and institutional analysis. The refrain of their approach is the thesis that the University is not a projection of external conditions, but a self-sufficient and self-organizing socio-economic organization. Services provided by universities serve as the main economic resource for the improvement and development of society in the 21st century. The current changes in the socio-economic system of Russian society create preconditions for uncertainty in the future development of higher education services.
Key words: political-economic and institutional analysis, changes in the socio-economic system of Russian society, methodology of economic science, higher education services, contradictions in the development of higher education.