English
РусскийBelokur Olga Sergeevna
Candidate of Economic Sciences, Associate Professor
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: BelokurOS@volgatech.net
Tsvetkova Galina Sergeevna
Candidate of Economic Sciences, Associate Professor
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: CvetkovaGS@volgatech.net
RESEARCH OF ENTREPRENEURS’ COMPETENCIES IN THE PROVINCIAL REGION IN AN INNOVATIVE ECONOMY: RESULTS OF FIELD STUDIES
The results of a sociological survey of entrepreneurs in such a provincial region as the Mari El Republic are presented. A comparative analysis of the results of local study with the indicators of the National report "Global monitoring of entrepreneurship. Russia 2019/2020" was carried out. It was revealed that the socio-economic profile of an entrepreneur in a provincial region generally corresponds to the profile of a Russian small business. Competence limitations of entrepreneurship development in the region are the threshold level of formation of creative thinking skills, digital literacy, competencies in the field of technological entrepreneurship, as well as low level of marketing competencies and foreign language proficiency. The results of the study not only revealed qualitative characteristics of entrepreneurs in the provincial region, but also indirectly demonstrated their impact on the regional economy through financial results of business, the level of innovation activity and the ability to produce technologically complex and innovative products, as well as strategic business development guidelines.
Keywords: entrepreneurship, key competencies, innovation, provincial region, sociological survey, comparative analysis.
Boboshko Natalia Mikhailovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, Finance and Economic Analysis
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow
E-mail: natmb@list.ru
Karataev Aleksey Sergeevich,
Doctor of Economic Sciences, Professor,
Head of the Department of Finance, Monetary Circulation and Credit
Surgut State University.
Russia, Surgut
E-mail: karataev_as@surgu.ru
Khanafeev Farid Fayzrakhmanovich,
Doctor of Economic Sciences, Professor,
Department of Accounting, Taxes and Economic Security
Volga State Technological University.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
REFORM OF INNOVATION DEVELOPMENT INSTITUTIONS IN RUSSIA: BACKGROUND AND EXPECTATIONS
The review and analytical article is devoted to the announced reform of the institutions for the development of innovations in the Russian Federation. The authors of the article, based on an analysis of open sources on the activities of three key institutions of RVC, RUSNANO and the Innovation Promotion Fund, as well as official reports on the state of innovation in the country, formulated the prerequisites for the reform. As the main one, the authors call the request to increase the efficiency of budget spending against the background of the reduction in the possibilities of the federal budget and the absence of significant demonstration effects of the activities of development institutions on the eve of elections of representative authorities in the country.
The stated goals of the reform give rise to optimistic expectations of its results. The authors, like many innovation experts, tend to be conservative. In their opinion, it is too early to make far-reaching plans. Organizational solutions alone are not enough for tangible results. It is necessary to form motives for the implementation of innovations among the main players of the Russian economy, as well as to ensure the safety of the rights to the results of innovative activities among their developers.
Keywords: innovation, administrative reform, innovation development institutions, venture capital investments, innovation efficiency.
Vakhrushev Dmitry Stanislavovich,
Doctor of Economic Sciences, Professor,
Professor of the Department of Finance and Credit
P.G. Demidov Yaroslavl state University,
Russia, Yaroslavl
E-mail: vds204@mail.ru
Kalsin Andrey Yevgenyevich,
Doctor of Economic Sciences, Professor,
Professor of the Department of Management and Entrepreneurship,
P.G. Demidov Yaroslavl state University,
Russia, Yaroslavl
E-mail: kalsin777@gmail.com
Niederstrat Georgy Dmitrievich,
Postgraduate
Department of Finance and Credit
P.G. Demidov Yaroslavl state University,
Russia, Yaroslavl
E-mail: tarthsredin@yandex.ru
FORMATION OF ECOSYSTEMS AS AN INNOVATIVE VECTOR OF DEVELOPMENT OF THE BANKING SECTOR
The article discusses topical issues of ecosystem development in the banking market. The main reasons prompting banks to form their own ecosystems are concretized, the basic concepts of their construction are summarized. Particular attention is paid to the analysis of trends in the development of banking ecosystems in domestic and foreign practice, on the basis of which the conclusion was formulated that the new format of customer service allows banks to maximize economies of scale and reduce transaction costs for consumers in the context of the digitalization of the economy. The problematic aspects of the formation of the institutional environment for the development of banking ecosystems are identified, due to the need to improve regulation of competition in the financial market and the level of risks of counterparties of banking ecosystems.
Key words: ecosystem, bank, digitalization, marketplace, innovation.
Morozova Alexandra Vladimirovna,
Postgraduate
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: mrzvsasha@mail.ru
STATE AND DEVELOPMENT TRENDS OF THE INNOVATIVE ECOSYSTEM OF THE FLAGSHIP UNIVERSITIES OF THE RUSSIAN FEDERATION
The study of innovation ecosystems is one of the most popular topics among the representatives of the scientific community. The innovation ecosystem of higher education establishments is an important and integral part of the local and national innovation system. This article reflects the features of the functioning and development trends of innovative ecosystems formed under the new models of universities - flagship universities of the Russian Federation. The conclusion was made about the degree of maturity of innovation ecosystems, based on the results of the study of incubation platforms.
Keywords: innovations, innovation ecosystem, flagship university, business incubator, entrepreneurship, economic growth.
Pogodina Tatiana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Financial and Investment Management
Faculty of Higher School of Management
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: pogodina15@yandex.ru
FINANCIAL AND ECONOMIC SUPPORT OF INNOVATION PROCESSES
IN AN UNSTABLE ECONOMY
Activization of innovative-technological development of the country to achieve the strategic goals of the development of the national economy is based of the increasing the share of innovative companies up to 50 %, the reduction of poverty twice, the entry of Russia's economy in the five leading powers of the world to 2024 the Purpose of this work is to identify new trends, the financial-economic providing of innovative process taking into account the increased factors of macroeconomic instability. The article highlights the trends of the post-industrial mode of production and defines the features of their financing. the calculation of the innovation multiplier is made, which allows to estimate the marginal efficiency of innovation activity in the context of various branches of industrial production. financial risks of implementation of innovative investment projects and methods of their management are revealed, including limitation of capital investments in innovative projects, creation of reserve funds, organization of special divisions in the company responsible for effective implementation of projects. Proposed financial and economic mechanisms for stimulating innovative and technological development at the micro-and macro-levels.
Keywords: innovative processes, industrial market, financial security, unstable economy, financial risks
Polukhina Anna Nikolaevna,
Doctor of Economics, Professor
Department of Service and Tourism
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Poluhinaan@volgatech.net
NATIONAL PROJECT «TOURISM»: ANALYSIS AND FORECASTS
The article analyzes the national project "Tourism," which should be adopted by the end of 2020 by the Government of the Russian Federation. It is assumed that the implementation of the project will significantly increase the contribution of the tourism and hospitality industry to Russia's GDP. And it will help create new jobs in the Russian regions, draw attention to Russian domestic tourism. The opinions of expert practitioners analyzed by the author of the article cast doubt on this conclusion. The work also analyzes data from NAFI surveys on the prospects for the development of tourism in the Russian regions. It turns out that a significant part of the population of a number of regions is not interested in the development of regional tourism.
Key words: tourism and hospitality, national project, internal tourism.
Sitnikova Svetlana Evgenievna,
Senior Lecturer of the Department of Economics and Management,
Volgograd State Medical University,
Russia, Volgograd
Applicant of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: ses1113@yandex.ru
THE DIGITAL FORM OF COMMERCIALIZATION OF INNOVATIONS IN UNIVERSITIES AND WAYS TO IMPROVE ITS EFFICIENCY: INTERNATIONAL EXPERIENCE AND PROSPECTS FOR RUSSIA
The digital form of commercialization of innovations in universities opens up wide opportunities for increasing the effectiveness of commercialization. The international experience of developed and developing countries with the most progressive digital economies confirms that digitalization factors have a pronounced and statistically significant impact on all indicators of the effectiveness of commercialization of innovations in universities. A factorial model for the commercialization of innovations in universities has been developed, based on the possibilities of digitalization and international experience. The model revealed a strong direct relationship between such factors of innovation management in universities as international experience, digital skills, openness of science for women and robotization of science, and such results for the commercialization of innovations in universities as publication activity in science, patent activity in the field of high technologies, export of high technologies, robotization and transfer of knowledge. The hierarchy of results in the field of commercialization of innovations in universities is reflected, ranking the results in order of importance; identified and scientifically substantiated prospects and recommendations for improving the efficiency of the digital form of commercialization of innovations in universities in Russia.
Keywords: management, innovation, modern university, commercialization of innovations, digital form of commercialization, efficiency improvement, international experience, Russia.
Khairullin Ramil Kamilevich,
Doctor of Economic Sciences, Associate Professor
Department of Sports Management
Volga State Academy of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: hrk69@mail.ru
Savosina Marina Nikolaevna,
Candidate of Pedagogical Sciences, Associate Professor
Department of Sports Management
Volga State Academy of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: savosinauka@yandex.ru
Khairullina Inna Nailevna,
Head of Laboratory
Kazan Scientific Research Technological University.
Russia, Kazan
E-mail: ntc.gadelshina@mail.ru
RELEVANCE OF THE IMITATION MODEL OF INNOVATIVE ACTIVITY OF SPORT CLUSTER FACILITIES DURING THE PERIOD OF RESTRICTIVE MEASURES AND THE INFLUENCE OF SUCH MEASURES ON THE FINANCIAL RESULTS OF THE ACTIVITIES OF SPORTS FACILITIES
The article discusses the method of system dynamics as the most convenient tool for studying economic systems in conditions of insufficient data for managing the financial results of sports facilities of federal significance of the Volga State Academy of Physical Culture, Sports and Tourism.
Key words: sports facilities, management, system-dynamic modeling, income from innovation.
Khairullin Ramil Kamilevich,
Doctor of Economic Sciences, Associate Professor
Department of Sports Management
Volga State Academy of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: hrk69@mail.ru
Golubeva Galina Nikolaevna,
Doctor of Pedagogical Sciences, Professor,
Head of the Department of Sports Management
Volga State Academy of Physical Culture, Sports and Tourism.
Russia, Kazan
E-mail: golubevagn@mail.ru
INNOVATIONS IN PHYSICAL CULTURE AND SPORT MANAGEMENT BASED ON MARKETING TOOLS: NPS INDEX AND LTV ANALYSIS
The article is devoted to the study of the search for new marketing tools in order to use them at sports facilities that are on the balance sheet of budgetary government organizations for the organization of break-even work.
Key words: sports facilities management, CRM systems, NPS index, LTV analysis, customer focus, information systems.
Shchinova Raisa Aleksandrovna,
Doctor of Economic Sciences,
Professor at the Department of Economy,
Vyatka State University.
Russia, Kirov
E-mail: Rshinova @mail.ru
HUMAN CAPITAL AS A FACTOR OF INNOVATIVE DEVELOPMENT OF THE REGIONAL ECONOMY
The subject of this study is the importance of human capital as the main factor in the formation of innovative development of the economy, aimed at increasing and preserving human potential in the interests of an innovative breakthrough. The article considers the mechanism for ensuring sustainable development of human capital and the functioning of the innovation management system of the Kirov region as the leading direction of regional management, designed to achieve innovative goals through the rational use of material, financial and human resources of the region.
Key words: human capital, regional economy, economic methods, innovative development of the region, economic success of an organization, management system, staffing.
Azaryan Elena Mikhailovna,
Doctor of Economic Sciences, Professor,
Vice-rector for scientific work,
Head of the Department of Marketing and Commercial Affairs
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: marketing.texnika2019@bk.ru
Rzhesik Konstantin Adolfovich,
Candidate of Technical Sciences, Professor,
Head of the Department of Refrigeration and Trade Engineering named after V.V. Osokina
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
DPR, Donetsk
E-mail: marketing.texnika2019@bk.ru
MARKETING RESEARCH AND FORECASTING DEVELOPMENT OF THE HOUSEHOLD APPLIANCES MARKET
The article defines the role of organizing marketing research of the household appliances market, predicting the development of the household appliances market, applying various methods of marketing research at the stage of forecasting the development of the household appliances market, identifying optimistic, probable and pessimistic scenarios for the household appliances market as the consequences of the pandemic and the post-covid economy development. An exponential forecast of the household appliances and electronics market until 2025 has been carried out. It is concluded that, despite the high degree of reliability in terms of the approximation level R2, this forecast is too optimistic to be accepted as the base one. The polynomial forecast for the household appliances and electronics market until 2025 is less optimistic and more probabilistic. The logarithmic forecast is a little more pessimistic, but it is quite probable, from the point of view of experts, who confirm that the rise in demand is a temporary phenomenon and a strong drop in demand growth is expected in the near future. To carry out the most probable forecast, the forecasts were averaged (except for the exponential, as the most improbable trend, according to expert assessment) by the arithmetic mean, geometric mean, harmonic mean and root-mean-square types of averaging.
Key words: marketing research, household appliances market, forecasting, post-covid economy, exponential forecast, polynomial forecast, linear forecast, power forecast.
Akulinin Fedor Vladimirovich,
Candidate of Economic Sciences
Senior Lecturer of Department of Organizational and Managerial Innovation
Plekhanov Russian University of Economics
Russia, Moscow
E-mail: Akulinin.FV@rea.ru
Ryabchina Daria Andreevna,
Student
Faculty of Management
Plekhanov Russian University of Economics
Russia, Moscow
E-mail: 19rda99@mail.ru
HUMAN RESOURCE MANAGEMENT IN THE COMPANY IN THE CONTEXT OF DIGITALIZATION
This article presents the latest trends in human resource management in the context of digitalization. Accelerating technological progress, increasing adoption of digital technologies, and changing business management models enforce lots of companies to make a decision how to use the provided opportunities, while employees adapt to new market conditions by using digital platforms for learning and making creative decisions.
Key words: digitalization, personnel management, digital economy, automation, human resources, digital transformation, innovation, competence.
Bondarenko Natalya Vasilievna,
Candidate of Economic Sciences, Associate Professor
Department of Economic Theory and International Economic Relations
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: bondarenkonatalia@mail.ru
Morozova Natalia Vitalievna,
Candidate of Economic Sciences, Associate Professor
Head of the Department of State and Municipal Administration and Regional Economy
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: morozovanw@mail.ru
Vasilyeva Inessa Anatolyevna,
Senior Lecturer
Department of State and Municipal Administration and Regional Economics
Chuvash State University named after I.N. Ulyanov
Russia, Cheboksary
E-mail: inka107@mail.ru
STRATEGIC PRIORITIES OF SOCIAL DEVELOPMENT OF TERRITORIES
The article examines the formation of social development of territories. Justification of the need for a socially responsible policy, considering such key factors as improving the quality of life, rationalizing labor relations, respecting the rights and freedoms of the population, improving indicators of the development of social infrastructure and solving environmental problems. The main focus is on the social development of the regions of the Russian Federation. Revealed the need for strategic thinking in forecasting and planning of territorial development. The analysis of statistics necessary for building strategies for the development of regions is presented. The priority strategic directions of social development of the regions of the Russian Federation and the state as a whole are indicated.
Key words: strategic development, planning, forecasting, region, social development, standard of living, comfortable environment.
Vasilyeva Inessa Anatolyevna,
Senior Lecturer
Department of State and Municipal Administration and Regional Economics
Chuvash State University named after I.N. Ulyanov
Russia, Cheboksary
E-mail: inka107@mail.ru
ANALYSIS OF THE CONDITIONS OF SOCIO-ECONOMIC DEVELOPMENT OF RUSSIAN REGIONS
The main objectives of economic policy are sustainable, stable and progressive prosperity of the economy of our country, its safe state both at the Federal and regional levels. The paper analyzes the socio-economic development of the subjects of the Russian Federation, more specifically the Chuvash Republic. The main problems of ensuring the economic security of subsidized regions are identified, and the reserves of their economic growth are determined.
Keywords: economic security, socio-economic development, investment attractiveness, innovative development, economic growth.
Zaripova Anna Vladimirovna,
Candidate of Economic Sciences, Senior lecturer
Department of Economics and Entrepreneurship in Construction
Kazan State University of Architecture and Civil Engineering.
Russia, Kazan
E-mail: zaripovaan@yandex.ru
PRICE FORMATION IN CONSTRUCTION: ANALYSIS OF THE SITUATION, PROBLEMS, PROSPECTS
This article reveals the main aspects of the modern pricing system in the construction industry. A brief analysis of the industry is carried out, taking into account preliminary data for 2020. The methods of pricing applied in practice (base-index method, resource method) are considered, their advantages and disadvantages are revealed. It has been proven that the applied pricing methods do not meet the current market needs, are outdated and need to be reformed. The necessity of making changes to the existing regulations of the estimate and normative base has been substantiated. In conclusion, a list of recommendations for solving the identified problems is proposed, which will increase the reliability and quality of the pricing methodology. Also, information is provided on the current state of the process of launching the Federal State Information System for Pricing in Construction (FSIS TsS).
Key words: pricing in construction, estimated cost, construction industry, construction products, estimated standards, base-index method, resource method.
Iskhakov Albert Tagirovich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Auditing, Institute of Economics
Kazan State Agrarian University.
Russia, Kazan
E-mail: iat20@yandex.ru
TRENDS IN SUSTAINABLE DEVELOPMENT OF FOOD SECURITY IN THE CONTEXT OF GLOBAL GEOPOLITICS AND ECONOMIC SANCTIONS
Today, even taking into account the processes of globalization and integration, there are periodic changes in the geopolitical picture of the world, which in one way or another affect both the world economy as a whole and Russia separately. These changes can primarily have an impact on the state of the economic situation and its further development. The state of the economic situation in the country, in turn, affects economic and food security. And ensuring their stability is one of the most important measures. This article examines the trends of sustainable development of food security in the context of global geopolitics and economic sanctions, the current state of the problem and possible measures aimed at improving it. General statistical data are given on the example of the dairy cattle industry.
Keywords: geopolitical situation, economic development, economic security, food security, foreign economic situation, sanctions.
Kurmanova Lilia Rashidovna,
Doctor of Economic Sciences, Professor
Department of Finance and Taxation
Institute of Economics of Finance and Business
Bashkir State University
Russia, Ufa
E-mail: kurmanova_ugaes@mail.ru
ANTIMONOPOLY REGULATION AND COMPETITION IN THE FINANCIAL MARKET OF THE RUSSIAN FEDERATION
The article examines the problems of Antimonopoly regulation and development of competition in the Russian financial market in accordance with the strategic goals of the state in the field of economic security. The article provides an assessment of the state of the financial market in Russia, in particular, the banking sector of the economy, since at the moment it occupies a dominant share in the structure of the financial market. Competition and concentration levels are analyzed for the banking sector as a whole and for its individual segments.
Keywords: financial market, banking sector, Antimonopoly regulation, competition, Bank of Russia, Federal Antimonopoly service.
Nalbandyan Gayk Gevorgovich,
Senior Lecturer, Department of Management and Innovation,
Higher School of Management
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: ggnalbandyan@fa.ru
Khovalova Tatiana Vladimirovna,
Assistant of the Department of Management and Innovation,
Higher School of Management,
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: tvkhovalova@fa.ru
Orlova Lidiya Sergeevna,
Assistant of the Department of Management and Innovation,
Higher School of Management
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: lsorlova@fa.ru
PROCUREMENT FROM SMALL AND MEDIUM-SIZED ENTERPRISES USING DIGITAL PLATFORMS: AN ANALYSIS OF INTERNATIONAL EXPERIENCE
The platform economy is one of the most powerful hallmarks of the digital revolution. With rapid advances in cloud, mobile and analytics, and falling costs of new technologies, digital platforms are creating a new wave of growth and disruptive innovation. Today, digital platforms offer a wide range of services, many of which can be used by small and medium-sized enterprises for business development, a particular case is the implementation of electronic procurement. This article identifies the key advantages of e-procurement, as well as analyzes the international experience of using digital platforms for their implementation.
Keywords: digital platforms, small and medium-sized businesses, e-procurement, digital economy, public procurement.
Trifonov Ivan Vladimirovich,
Doctor of Technical Sciences, Associate Professor,
Professor of the Department of Business Management,
Financial University under Government of the Russian Federation,
Russia, Moscow
E-mail: ITrifonov@fa.ru
Trifonova Natalia Nikolaevna,
Assistant of the Business Administration Department,
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: NTrifonova@fa.ru
Stepanova Anastasiya Konstantinovna,
Student of the faculty «High school of management»
Financial University under the Government of the Russian Federation
Russia, Moscow
E-mail: anastasiya_stepanova_01@bk.ru
PROJECT MANAGEMENT IN THE SPORTS INDUSTRY: ROLE AND PROSPECTS
The features of sports projects are highlighted. The reasons for the need to apply project management methods in the organization of sports events are revealed. The project stages are described based on major sporting events held in our country. A comparative analysis of approaches used in sports management is carried out.
Keywords: project approach in management, management in sports, project management in the sports industry, the role of project approach in sports management, prospects of project management.
Gorbatko Elena Samratovna,
Candidate of Economic Sciences, Associate Professor
Department of Tax Administration and Legal Regulation
Russian New University.
Russia, Moscow
E-mail: mnies@mail.ru
Karapetyan Irina Garikovna,
Senior Lecturer at the Department of Management, State and Municipal Administration
Moscow State University of Technology and Management named after K.G. Razumovsky
Russia, Moscow
E-mail: i.karapetyan@mgutm.ru
INTERNATIONAL EXPERIENCE IN THE FORMATION OF THE BUDGET STRUCTURE AND ITS IMPACT ON THE IMPLEMENTATION OF PRIORITY AREAS OF STATE POLICY IN RUSSIA
Foreign experience in the formation of regional budgets shows that the role of the state in the market mechanism of management also changes with changes in the economic situation. The article discusses the features of the formation of the budget structure in Federal States.
Keywords: regional budgets, federalism, fiscal system, revenue, funds.
Zinenko Anna Viktorovna,
Candidate of Technical Sciences,
Associate Professor of the Department of Economic and Financial Security,
Siberian Federal University
Russia, Krasnoyarsk
E-mail: anna-z@mail.ru
Teterin Yuriy Aleksandrovich,
Senior lecturer of the Department of Economic and Financial Security,
Siberian Federal University
Russia, Krasnoyarsk
E-mail: teterin.yuri@mail.ru
Chaika Aleksey Andreevich,
Senior lecturer of the Department of Economic and Financial Security,
Siberian Federal University
Russia, Krasnoyarsk
E-mail: chaika-al@list.ru
REGIONAL BANKS IN THE CONTEXT OF THE NECESSITY FOR ACTIVATION INVESTMENT ACTIVITIES IN THE RUSSIAN FEDERATION SUBJECTS
The article is devoted to the role of regional banks in the conditions of the necessity for activation investment activities in the territory of the Russian regions. The key processes in the financial and banking sector at the regional level are analyzed; weaknesses and threats in the activities of regional banks are identified. Based on the usage of econometric modeling methods, the relationship between the main indicators of the regional banking system and indicators of socio-economic development of the region is revealed (on the example of the Krasnoyarsk territory). Promising directions for the development of regional banks in terms of enhancing investment and socio-economic development of the region are outlined.
Keywords: regional banks; regional banking system; investment potential; investment policy; regional economy.
Trifonov Ivan Vladimirovich,
Doctor of Technical Sciences, Professor
Department of Business Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: asd91169@mail.ru
Kashtanov Kirill Andreevich,
Master’s degree student
Department of Business Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: kirill.kashtan.97@mail.ru
FEATURES OF PROJECTS TO AUTOMATE THE ASSESSMENT OF CREDITWORTHINESS OF BORROWERS
The article discusses the features of project management to automate the process of assessing the creditworthiness of corporate borrowers by implementing an automated system in a commercial bank, reveals the relevance of the implementation of such projects, examines the life cycle models of IT projects, identifies the main advantages of using "Agile" methods when implementing such IT projects in Russian commercial banks.
Keywords: information technology, banks, IT project, automated system, credit risk, project management methodologies, "Agile" methodologies, "Scrum".
Shulekina Elena Nikolaevna,
Senior lecturer
Departments of economic theory and applied economics
Novosibirsk State Technical University,
Russia, Novosibirsk
E-mail: shylekina@yandex.ru
Stepanov Kirill Konstantinovich,
Head of the Training Center
LLC «Profstandart»,
Russia, Tomsk
E-mail: stepanovkirill1@mail.ru
ANALYSIS OF THE BANKING SECTOR OF THE TOMSK REGION
The article presents the results of the analysis of the current state of the banking sector in the Tomsk region. The credit organizations that make up this system are identified. The current problems of the banking sector are identified, as well as the prospects for its development.
Keywords: banking sector, banking service, credit organization, bank, Tomsk region.
Grigorieva Diana Ramilevna,
Associate Professor, Candidate of Pedagogical Sciences,
Kazan (Volga region) Federal University.
Russia, Naberezhnye Chelny
E-mail: d.r.grigoreva@mail.ru
Gareeva Gulnara Albertovna,
Associate Professor, Candidate of Pedagogical Sciences,
Kazan national research technical University named after A. N. Tupolev.
Russia, Naberezhnye Chelny
Salikhova Adelina Ilnurovna,
Student of the Department Of Economics of enterprises and organizations,
Kazan (Volga region) Federal University.
Russia, Naberezhnye Chelny
E-mail: adelina.salikhova.01@mail.ru
USE OF INFORMATION TECHNOLOGIES IN ACCOUNTING
The introduction of information technologies in the form of software products makes it possible to automate not only accounting, but also to streamline warehouse accounting, supply and sale of products, and perform other accounting functions. The article discusses the role of information technology in accounting and the possibility of automating accounting at an enterprise, reporting through the worldwide network. The accounting programs created on the basis of "cloud" technologies are noted, the possibilities of electronic document circulation are characterized.
Keywords: information technologies, accounting, personal computer, software package, automation, document management, 1C, information systems, accountant, enterprise.
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor
Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow
E-mail: V.boboshko@mail.ru
Boboshko Natalia Mikhailovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, Finance and Economic Analysis
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow
E-mail: natmb@list.ru
Shvetsov Andrey Vladimirovich,
Doctor of Economic Sciences, Professor
Department of Information Systems in Economics
Volga State Technological University.
Russia, Yoshkar-Ola
E-mail: av.shvetsov@yandex.ru
CYBER CRIME AS A THREAT TO THE INFORMATION SUPPORT OF THE MANAGEMENT AND SECURITY OF THE BUSINESS ENTITY
The article discusses the specific features of the use of cryptocurrencies, in particular bitcoin, notes the problems associated with the development of state regulation of transactions in electronic payments in Russia and in some foreign countries, including in taxation.
Keywords: digital technologies, bitcoin, cryptocurrency circulation, government regulation, cybercrime risk, blockchain technologies.
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor
Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow
Е-mail: V.boboshko@mail.ru
Karataeva Galina Evgenievna,
Doctor of Economic Sciences, Professor
Department of Finance, Monetary Circulation and Credit
Surgut State University.
Russia, Surgut
Е-mail: karataeva_ge@surgu.ru
Khanafeev Farid Fayzrakhmanovich,
Doctor of Economic Sciences, Professor,
Department of Accounting, Taxes and Economic Security
Volga State Technological University.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ASSESSMENT OF THE ECONOMIC SECURITY OF THE RESOURCE REGION
(ON THE EXAMPLE OF THE KHANTY-MANSIYSK AUTONOMOUS OKRUG - YUGRA)
An attempt is made in the article to assess the economic security of the oil-producing region of Western Siberia on the basis of an express analysis of indicators characterizing the level of the main threats to the region's economy. The authors see the unification of the northern autonomous okrugs with neighboring regions with the potential for the development of industry and agriculture as a possible scenario for maintaining the economic security of the region.
Keywords: economic security, resource region, threats to economic security, oil production, balance of foreign trade, living standards of the population.
Vasilyeva Inessa Anatolyevna,
Senior Lecturer
Department of State and Municipal Administration and Regional Economics
Chuvash State University named after I.N. Ulyanov.
Russia, Cheboksary
E-mail: inka107@mail.ru
THE CONCEPT OF DEVELOPING A COMPREHENSIVE PROGRAM OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION FOR THE MEDIUM TERM, TAKING INTO ACCOUNT THE PARAMETERS OF ECONOMIC SECURITY
In an unstable economic and political environment, the key task of the strategy for managing the socio-economic development of the region is to ensure its economic security. The paper considers the main problems of the socio-economic development of the region, as well as possible ways to solve them, taking into account the factors of ensuring economic security.
Keywords: economic security, socio-economic development, problems of socio-economic development, investment attractiveness, innovative development, economic growth, socio-ecological and economic development.
Evstafieva Alsu Khusainovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics and Entrepreneurship in Construction
Kazan State University of Architecture and Civil Engineering.
Russia, Kazan;
Applicant of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: evalsu@yandex.ru
FACTORS OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION AND THEIR IMPACT ON ENSURING THE ECONOMIC SECURITY OF SEZ
One of the priority directions of development of our country is the socio-economic development of its regions. The uneven development of territories arises in conditions of significant differences in the accumulation of advantages and the development of some entities at the expense of limiting the possibilities of others. The emergence and change of differences is due to a combination of various factors. The article examines the factors of the socio-economic development of the region, it is concluded that any region not only has the right to an advantage in terms of factors, but also has a certain set of advantages, thanks to which it occupies appropriate positions in socio-economic development.
Key words: region, socio-economic development, SEZ factors, economic security.
Iskhakov Albert Tagirovich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Auditing,
Institute of Economics
Kazan State Agrarian University.
Russia, Kazan;
Applicant of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: iat20@yandex.ru
STATE REGULATION IN THE FIELD OF FOOD SECURITY AND ITS ECONOMIC COMPONENT
One of the necessary conditions for sustainable economic development of the country is a high level of food security. Ensuring food security is the main function of the state. In this regard, state regulation in the field of food security is an essential condition. The article deals with the issues of state regulation in the field of food security.
Keywords: food security, import dependence, sanctions, embargo, agricultural production, technical equipment of the agro-industrial complex.
Karanina Elena Valer’evna,
Doctor of Economic Sciences, Professor
Head of the Department of Finance and Economic Security,
Vyatka state University
Russia, Kirov
E-mail: karanina@vyatsu.ru
Bespyatykh Vasily Ilyich,
Doctor of Economics, Professor
Department of management and marketing
Vyatka state University
Russia, Kirov
E-mail: v.bespyatyh2011@yandex.ru
Maksimova Nataliya Aleksandrovna,
Postgraduate
Department of Finance and economic security
Vyatka state University
Russia, Kirov
E-mail: info-mna@yandex.ru
ASSESSMENT OF FINANCIAL AND ECONOMIC INDICATORS OF THE TECHNOLOGICAL COMPONENT OF THE ECONOMIC SECURITY OF AN INDUSTRIAL ENTERPRISE
The article discusses approaches to the definition of "economic security", analyzes the tools for assessing the economic security of an industrial enterprise, and offers its own approach to the selection of indicators and assessment of the technological component of the economic security of an industrial enterprise. Forecast models of the main financial and economic indicators of economic security are presented on the example of industrial enterprises in the North-West region. The developed tools are offered as an assessment of the economic security of enterprises in other industries.
Keywords: economic security, indicators, industrial enterprise, technological development, financial stability, financial and economic indicators.
Kasatkin Sergey Evgenievich,
Doctoral Student
Department of Accounting, Taxes and Economic Security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
MEGATRENDS OF ECONOMIC SECURITY OF THE FINANCIAL SECTOR OF THE ECONOMY
The article defines the concept of economics and the goals of analyzing megatrends, identifies the fundamental megatrends in the security of the financial sector in of the economy, political, social and technological spheres, and highlights the threats of the megatrends. Key words: economic security, financial sector, megatrends, Ishikawa diagram, factors, threats.Kasatkin Sergey Evgenievich,
Doctoral Student
Department of Accounting, Taxes and Economic Security,
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Kbua@inbox.ru
DIAGNOSTIC METHODS OF ECONOMIC SECURITY IN THE FINANCIAL SECTOR OF THE ECONOMY
The article gives a definition of macroeconomic diagnostics of security, discloses the goals, objectives and methods of macroeconomic diagnostics of security to anticipate financial crises in the economy.
Key words: economic security, diagnostics, expert assessments, multi-criteria analysis, crises, early warning signals.
Kosenkova Karina Vyacheslavovna,
Doctor of Economic Sciences, Associate Professor
Department of World Economy and Management
Kuban State University.
Russia, Krasnodar
E-mail: kkv_09@mail.ru
Kosenkov Vyacheslav Vladislavovich,
Candidate of Economic Sciences, Associate Professor,
Academician of the International Academy of Informatization
in General Consultative Status of the United Nations,
Head of the Department of Financial and Budgetary Supervision Krasnodar Territory.
Russia, Krasnodar
E-mail: Kvv1965.65@mail.ru
Khanafeev Farid Fayzrakhmanovich,
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
CONTROL AND SUPERVISION MECHANISM IN THE SPHERE OF ENSURING THE ECONOMIC SECURITY OF THE DEBT POLICY
The article discusses the features of control and supervision activities and functions of the Accounts Chamber of Russia, implemented in the field of debt policy. The main provisions are highlighted that determine the possibility of improving the control and supervisory mechanism in general and, in particular: on the basis of international standards for supreme audit institutions (ISSAI); development of methodological support for monitoring; expanding the control and supervisory functions of authorized bodies.
Key words: control and supervisory activity, the accounts chamber, state financial control, debt policy, monitoring.
Kurmanova Lilia Rashidovna,
Doctor of Economic Sciences, Professor
Department of Finance and Taxation
Institute of Economics of Finance and Business
Bashkir State University.
Russia, Ufa
E-mail: kurmanova_ugaes@mail.ru
Sadykova Aigul Ildusovna,
Lecturer of the Subject-Cycle Commission of Banking and Insurance
Ufa branch of the Financial University under the Government of the Russian Federation.
Russia, Ufa
E-mail: aigul-211159@mail.ru
ASSESSMENT OF THE LEVEL OF SOCIO-ECONOMIC SECURITY IN THE SPHERE OF HOUSING CONSTRUCTION
The problem of housing affordability directly affects the quality of life of the population, the socio-economic processes taking place in the country. Over time, housing does not become more affordable. This is due to a number of factors, including: a decrease in the level of real incomes of the population, an increase in real estate prices, a crisis in the economy, etc. population, and on the other - to develop the sphere of housing construction.
Key words: economic security, housing affordability index, cost of living, construction cost, mortgage lending.
Loginov Dmitry Alekseevich,
Doctor of Economic Sciences, Professor
Department of Finance and Economic Security
Vyatka State University.
Russia, Kirov
E-mail: doctorloginov@mail.ru
SYSTEM OF THREATS TO THE ECONOMIC SECURITY OF THE REGION
Threats to the economic security of the region constitute a single system. Understanding threats to economic security should take into account the circumstances of their origin, the degree of manifestation, the probability of occurrence and the strength of a possible negative action. The analysis of threats to economic security should be carried out before the start of the strategic planning cycle of the subject of the Federation so that the strategic analysis itself is built taking into account all the circumstances and characteristics of the identified threats to economic security. A comprehensive study of threats to the economic security of the region should be put on a permanent basis and updated with reasonable frequency, which will allow you to organize professional monitoring of the updated register of threats to economic security.
Keywords: economic security, region, threats to economic security, strategic planning, economic security of the region, state regulation of the economy at the regional level.
Melnik Margarita Viktorovna,
Doctor of Economic Sciences, Professor
Department of Audit and Corporate Reporting
Financial University under the Government of the Russian Federation.
Russia, Moscow
Е-mail: MMargarita@fa.ru
ENSURING THE ECONOMIC SECURITY OF CORPORATE STRUCTURES
The article examines the main trends in changes in the organizational structures of economic entities and shows the increasing role of corporate entities. General characteristics of structures and their types are given. Methods of managing the economic stability of corporate structures at all stages of their life cycle are disclosed, taking into account the peculiarities of their forms, specialization and scale. The importance of corporate structures in improving sectoral and territorial management is shown. The value and features of the formation of information support for corporate structures, the construction of their accounting systems and control processes are determined. The leading role of organizational factors as the main driver of corporate structures management has been proven. The role of accounting and control processes in the creation of risk-oriented management, strengthening the strategic focus of the activities of managers, implementing the main management functions at different levels, is revealed. The expediency of strengthening the focus on meeting the interests of partners in substantiating the main directions of development of corporate structures is emphasized. Particular attention is paid to internal control and internal audit as a factor in ensuring the economic security of the corporate structure. The principal positions of the organization of a risk-oriented management system are formulated, the main groups of external and internal risks of the development of corporate structures, ensuring their economic stability and security are analyzed.
Key words: corporate structures, organization, coordination, business processes, scorecard, accounting system, internal control and audit.
Novoselov Konstantin Viktorovich,
Candidate of Economic Sciences,
Deputy Head of the Control Department
Federal Tax Service,
State Counselor of the Russian Federation, 3rd class,
Associate Professor of the Department of Taxes and Taxation
Financial University under the Government of the Russian Federation.
Russia Moscow;
Doctoral student of the Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: const75@mail.ru
ENSURING ECONOMIC SECURITY IN THE FIELD OF FISCAL AND TAX RELATIONS: MONITORING THE RISKS OF FORMATION OF THE TAX BASE OF THE PROFIT OF ORGANIZATIONS
The article discusses the characteristics of the concept of monitoring, the possibility and elements of its organization in the system of fiscal relations; a logical scheme for monitoring the formation of the tax base of the profit of organizations is presented, the main advantage of which is the systematization of tax risks arising from the use of methods for recognizing income and expenses for the purpose of controlling risks using monitoring.
Key words: economic security, monitoring, tax base, methods of recognition of income and expenses, risks.
Novoselov Konstantin Viktorovich,
Candidate of Economic Sciences,
Deputy Head of the Control Department
Federal Tax Service,
State Counselor of the Russian Federation, 3rd class,
Associate Professor of the Department of Taxes and Taxation
Financial University under the Government of the Russian Federation.
Russia Moscow;
Doctoral student of the Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: const75@mail.ru
PREVENTION OF CORRUPTION RISKS IN THE SYSTEM OF ENSURING THE ECONOMIC SECURITY OF BUDGET AND TAX RELATIONS
The article examines the essential characteristics of corruption, corruption risks, legal support of measures to combat corruption in the field of fiscal relations, criminal liability for damage caused as a result of corruption, analyzes trends in foreign and domestic studies of corruption risks, their classification. The author's classification of corruption risks is given for use in the tax administration system when developing a system of measures to minimize corruption risks.
Key words: corruption, causes of corruption, legal support, preventive measures, corruption risks, classification, damage, responsibility.
Rogova Tatyana Nikolaevna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Economics and Organization of Production,
Ulyanovsk State Technical University,
Russia, Ulyanovsk,
E-mail: t.rogova@ulstu.ru
THE CONCEPT OF TRANSFORMATIONAL ECONOMIC SECURITY IN POST-NON-CLASSICAL RATIONALITY
Modern economic knowledge grows within the framework of a post-non-classical scientific picture of the world that denies the determinism of classical rationality. In the conditions of non-equilibrium, instability and unpredictability of the environment, it is necessary to develop new approaches that are adaptive to changes in resolving controversial issues of economic security. This call for paper proposes the concept of transformational economic security, which should differ in non-standard methods and a set of properties. The application of this concept involves improving the mechanisms for ensuring the protection of the system from internal and external threats.
Keywords: transformational economic security, the state, post-non-classical rationality, the pragmatic method.
Rogova Tatyana Nikolaevna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Economics and Organization of Production,
Ulyanovsk State Technical University,
Russia, Ulyanovsk,
E-mail: t.rogova@ulstu.ru
THE JUSTIFICATION OF THE DOMINANT ROLE OF FINANCIAL AND ECONOMIC SECURITY IN THE SYSTEM OF ECONOMIC SECURITY AT THE MESOLEVEL
For Russia and its regions, the need to create a stable and safe environment is becoming increasingly important. The external conditions of socio-economic development are characterized by instability and instability that challenge the effective functioning of the socio-economic system. The problem of finding financial resources to ensure self-sufficiency and self-development of the territory requires a tight deadline for its solution. In these circumstances, ensuring level financial and economic security, which means a relatively stable state of the system and its ability to withstand threats, becomes urgent. An important aspect is the recognition by the regional authorities of the dominant importance of financial and economic security for territorial development.
Keywords: system, financial and economic security, self-development, region, sustainability.
Ryzhakov EvgeniyDmitrievich,
Professor of the Department of Finance, Economics and Industrial Engineering,
Doctor of Economic Sciences,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: ev.rizhackov@yandex.ru
Rida Anna Nikolaevna,
Senior Lecturer, Department of Finance, Economics and Industrial Engineering
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: ridanya@yandex.ru
ASSESSMENT AND MANAGEMENT OF ECONOMIC SECURITY OF DAIRY INDUSTRY ENTERPRISES
The article describes the elements of the system of economic security of dairy industry organizations. An algorithm of constructing a system for assessing and managing economic security is defined, with reference to which a model of monitoring the dairy industry organizations economic security is formed in terms of a risk- based approach. Indicators of the economic security system and methods of calculating a comprehensive indicator of the economic security level of dairy industry organizations are proposed.
Keywords: economic security, food security, risk-based approach, dairy production, economic security indicator, management system.
Suvorova Alevtina Pavlovna,
Doctor of Economic Sciences, Professor
Department of Management and Business
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: saprof@mail.ru
Sudakova Natalya Yurievna,
Candidate of Economic Sciences, Associate Professor
Department of Management and Business
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: n_stash@mail.ru
FORMATION OF MONITORING OF SCIENTIFIC AND TECHNOLOGICAL DEVELOPMENT AS A FACTOR OF THREATS TO THE SOCIAL AND ECONOMIC SECURITY OF THE RUSSIAN FEDERATION
The concept of monitoring the implementation of the Strategy for Scientific and Technological Development of the Russian Federation, aimed at achieving national goals of breakthrough scientific, technological and socio-economic development of the country, is presented. Based on the analysis of statistical data on the implementation of the Strategy for the Scientific and Technological Development of the Russian Federation, the effectiveness of the implementation of the State Program "Scientific and Technological Development of the Russian Federation" is assessed and the need to create an effective mechanism for monitoring the factors that determine the emergence of threats to the socio-economic security of the country is justified.
Key words: socio-economic security of the country, monitoring concept, scientific and technological development, threats to socio-economic security.
Tereshin Dmitry Alexandrovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
CLASSIFICATION OF THREATS WHEN ENSURING THE ECONOMIC SECURITY OF THE ORGANIZATION
The article examines the sources that affect the economic security of an organization from the point of view of preventing and eliminating various types of threats, including business risks. The key elements that determine the state of economic security of entrepreneurial activity and the degree of its threat are identified: financial, material, technological, innovative and informational advantages of the organization over competitors and the formed organizational structure of the enterprise with clearly defined strategic goals and objectives.
Key words: economic security, financial security, threats, risks.
Tereshina Vlada Valerievna,
Candidate of Economic Sciences, Associate Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@volgatech.net
Kreneva Svetlana Gennadievna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Small and Medium Business Management
Mari State University.
Russia, Yoshkar-Ola
E-mail: kreneva.sv@yandex.ru
REGULATION OF BUSINESS PROCESSES OF ORGANIZATIONS TO ENSURE THEIR ECONOMIC SECURITY
The article discusses approaches to ensuring the economic security of business entities from the point of view of the efficiency of business processes, including through their regulation. Three important elements of the economic security of the business process are identified as key: economic independence of the business process, the ability to self-development and progress of the business process, stability and sustainability of the functioning of the business process. Modeling and formation of business processes for effective management decisions on the development of financial security are proposed to be assessed according to certain criteria - indicators-indicators.
Key words: business process, economic security, financial security, efficiency.
Shashilova Svetlana Alekseevna,
Adjunct
Faculty of Pedagogical and Scientific Personnel
V.Ya. Kikot Moscow University of MIA of Russia
Russia, Moscow
E-mail: shashilovas@bk.ru
SUBSTANCE OF TAX SECURITY PROVISION IN RUSSIAN FEDERATION
The article reviews the substance of the concept of tax security. Dependence between budget income and tax burden is shown. Analyzed the structure of budget income planning for 2020-2023. Reviewed the main elements of tax security and methods of calculation, as well as the meaning of these elements for both the tax payer and government agencies.
Key words: tax security, budget income, interest of tax subjects, level of tax burden, tax collection rate.
Shilova Lyubov Fedorovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, System Analysis and Control
Tyumen State University
Russia, Tyumen
Е-mail: shiloval57@mail.ru
Azarskaya Maya Anatolyevna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
Е-mail: azarskayama@volgatech.net
FINANCIAL RESERVES AS AN OBJECT OF CONTROL
AND AN INSTRUMENT FOR ENSURING ECONOMIC SECURITY
The article examines the financial reserves formed in accounting, their role in ensuring the economic security of an organization. Recommendations are given for improving the presentation and disclosure of information on reserves in the financial statements. Proposed the method of analyzing financial reserves from the point of view of ensuring economic security.
Key words: accounting risks, financial reserves, reservation, economic security.
Shilova Lyubov Fedorovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, System Analysis and Control
Tyumen State University
Russia, Tyumen
Е-mail: shiloval57@mail.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
Smelik Roman Grigorievich,
Doctor of Economic Sciences, Professor
Head of the Department of Business Administration
and Economic Security Omsk State University named after F.M. Dostoevsky
Russia, Omsk
Е-mail: smelikrg@omsu.ru
TYPOLOGICAL ANALYSIS OF ECONOMIC SECURITY AND ITS TOOLS IN THE MANAGEMENT OF TAX RELATIONS
The article discusses the possibility of applying a typological research method to economic security, which makes it possible to identify tax security as an independent type, as an institution and as a scientific direction of research. Given the basic principles of ensuring economic security and threats, on the basis of which supposed the development of all systemic elements of tax security.
Key words: economic security, typology, principles, system elements, tax security environment, tax relations, tax administration tools.
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
THE ROLE OF ACCOUNTING IN THE ECONOMIC SECURITY SYSTEM
OF THE BUSINESS ENTITY
The article reveals the concept of accounting, the essence of economic security, as well as the role of accounting in the system of economic security.
Key words: accounting, economic security, system, efficiency, accounting policy.
Melentieva Oksana Vladimirovna,
Candidate of Economic Sciences, Associate Professor
Department of Marketing and Commercial Affairs
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky
DPR, Donetsk
E-mail: oks.m2010@yandex.ua
Ivanchenko Viktor Yakovlevich,
Applicant of the Department of Marketing and Commercial Business
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky
DPR, Donetsk
E-mail: mtv1689@gmail.com
MARKETING CONCEPT FOR NON-PROFIT EDUCATIONAL ORGANIZATIONS
In the article, the authors consider trends in the development of the educational services market and present the results of monitoring the activities of non-profit educational organizations. As a result, the scientific and methodological approach to the organization of marketing research of non-profit educational organizations has been improved. The main directions of marketing research in the field of non-profit educational organizations are developed. The author's development of the concept of marketing development of non-profit educational organizations is proposed.
Key words: marketing development concept, non-profit educational organizations, marketing complex, marketing tools, educational services, innovative technologies, distance education technologies, marketing research.