CONTENTS
ECONOMIC THEORY
Vasiliev V. D., Vasiliev E. V. Adjusted leverage beta in the golden ratio format
ECONOMIC POLICY
Alaytseva T. V., Alaytseva M. P. Innovative strategies in planning regional development
Gorelova N. Yu., Ryazheva Yu. I. Innovation activity as a factor of increasing competitiveness
Grabar A. A., Prokopenko L.K. Assessment of the level of socio-economic development of Russia
Karanina E.V., Kazakova M.A. Strategic aspects of developing a system for evaluating the innovative activity of enterprises of the mining and metallurgical complex
Smolentseva E. V. Assessment of natural-climatic and resource factors restraining the development of the economy of the Kirov region
Urasova A. A. State and prospects of development of the pharmaceutical industry of the Perm region at the present stage
Filimonova L. A., Orlova A., Leskina Ya. A. Justification of the significance of the design decision through the prism of the investment attractiveness of the territory
PROBLEMS OF MANAGEMENT
Barmina E. A., Suetin E. N. Shift of control priorities in the provision of inter-budget transfers to municipalities of the Kirov region
Kalinin P. A., Burtseva T. A. Innovative activity as a factor in increasing the efficiency of clustering
Sof'ina E.V., Pereskokova A.S. A universal tool for enterprise strategy planning
Schastlivtsev S. V. Issues of improving the assessment of the quality of management of income and property of municipalities in the Kirov region
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Ilysheva N. N., Kuptsova M. O. Accounting (financial) reporting: problems of ensuring reliability and methods of dealing with the facts of its falsification
Karanina E.V., Selezneva E. Yu. Analysis of threats and opportunities of the regional consumer market based on expert assessment
Pronina S. V. Investment attractiveness of the Nizhny Novgorod region: criteria and assessment methodology
Rusakova E. A., Kryuchkova L. V. Problems of territorial finance and their solution at the present stage
Savostina O. V., Volkova M. A. Development of the theoretical and methodological foundations of operational budgeting of production activities of industrial enterprises
Yurieva L.V., Krinitskaya M.V. Problems of using international financial reporting standards for spatial development of territories
Sinyanskaya E. R., Barry Lansine Improving the analysis of financial results on the example of metallurgical holdings of various territorial locations
Sofyina E.V., Zhuykov V.I. Index ratio as a means of studying complex phenomena in time and space when analyzing the activities of agricultural land users in the region in the production of crop production
Timin A. N. The importance of mortgage and investment lending in ensuring sustainable economic development
Yagafarova I. M., Tereletskova E. V. Formation of human resources in the new economic realities
Zverev D.N., Kamin S.A., Titova N.A. Efficiency of activity as the basis of financial independence of an organization
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Chirkova E. V. Designing a development strategy for preschool educational institutions of the Kirov region
CORRECTED LEVERAGE "BETA" IN THE GOLD SECTION FORMAT
author
V. D. VASILIEV, E. V. VASILIEV
abstract
The leverage model of W. Sharpe – R is considered. Hamada beta1 (? 1), for which, based on the concept of the golden section, boundary values are shown for optimistic and pessimistic scenarios. The author’s analytics allows you to set the risk standard in the form of a certain standard, which significantly increases the objectivity of the ratings of financial top managers.
keywords
systemic risk, golden ratio, scenarios, boundaries of leverage beta1.
INNOVATIVE STRATEGIES IN PLANNING REGIONAL DEVELOPMENT
author
T.V. ALAITSEVA, M.P. ALAITSEVA
abstract
The article analyzes the issues of strategic development of the Samara region. The main attention is paid to the possibility of applying innovative approaches. The methodological basis for the conclusions and conclusions was a strategic analysis, identifying the strengths and weaknesses of the region, its capabilities and potential threats.
keywords
Samara region, strategic development, competitiveness, innovation.
INNOVATIVE ACTIVITY AS A FACTOR OF INCREASING COMPETITIVENESS
author
N. Yu. GORELOVA, Yu. I. RYAZHEVA
abstract
The article analyzes the impact of innovation on competitiveness. A review of the interpretations of the concept of "competitiveness" in a historical perspective is given, which made it possible to highlight the most relevant for the production of reinforced concrete products. The types of innovations affecting the competitiveness of enterprises engaged in the production of reinforced concrete products are considered. Based on the analysis of the classification of innovations, a scheme is proposed in which the effect of a particular type of innovation on competitiveness is indicated.
keywords
competition, competitiveness, competitiveness factors, innovation.
ASSESSMENT OF THE LEVEL OF SOCIAL AND ECONOMIC DEVELOPMENT OF RUSSIA
author
A. A. GRABAR, L. K. PROKOPENKO
abstract
The article provides a comparative analysis of countries by the index of human capital development and labor productivity in order to identify the level of socio-economic development of Russia. Significant gaps in socio-economic development have been identified along with economically prosperous countries.
keywords
human development index, labor productivity, socio-economic development.
STRATEGIC ASPECTS OF DEVELOPMENT OF THE SYSTEM FOR EVALUATING INNOVATIVE ACTIVITIES OF THE ENTERPRISES OF THE MINING AND METALLURGICAL COMPLEX
author
E.V. KARANINA, M.A. KAZAKOVA
abstract
The connection of the enterprise development strategy with the level of development of innovative activity is determined. Six main models of the innovation process formed at the MMC enterprises were identified. The development of a new model of innovation management through the formation of a complementary effect is presented.
keywords
strategy, innovation, evolution of models of the innovation process, cumulative effect, complementary effect, mining and metallurgical complex.
ASSESSMENT OF NATURAL-CLIMATIC AND RESOURCE FACTORS CONTAINING THE DEVELOPMENT OF THE ECONOMY OF THE KIROV REGION
author
E. V. SMOLENTSEV
abstract
The main climatic and natural resource factors affecting the level of economic development of the Kirov region are considered. The relationship between these factors and the territorial distribution of industries in the region is determined. Ways to reduce the impact of negative factors on the development of the economy of the Kirov region are considered.
keywords
Kirov region, climate, resources, factors, location, economy.
STATE AND PROSPECTS FOR THE DEVELOPMENT OF THE PHARMACEUTICAL INDUSTRY OF PERM REGION AT THE PRESENT STAGE
author
A. A. Urasova
abstract
The article is devoted to the consideration of the development of the pharmaceutical industry in the Perm Territory at the present stage (in the context of the economic crisis, Russia's membership in the WTO, and the effects of economic sanctions). The author aims to determine the prospects and main directions of development of the pharmaceutical industry in the region, as well as to identify the priorities of the regional industrial policy in relation to the sectors of the pharmaceutical industry based on the analysis of the competitiveness of the regional pharmaceutical market.
keywords
pharmaceutical industry, economic crisis, pharmaceutical products, regional market, economic crisis, cluster.
SUBSTANTIATION OF THE SIGNIFICANCE OF THE PROJECT SOLUTION THROUGH THE PRISM OF THE INVESTMENT ATTRACTIVENESS OF THE TERRITORY
author
L. A. FILIMONOV, A. ORLOV, Y. A. LESKIN
abstract
The initial task of the Russian economy in modern conditions of increased geopolitical risk and uncertainty at the macro level is to strengthen investment activity in the domestic market at the expense of internal sources, subject to increased civil liability of citizens. This article presents the results of a comprehensive assessment of the potential territory for the implementation of an investment project that can improve the environmental situation in the region. The investment attractiveness of the territory fully reflects the degree of favorable situation in the region with respect to investments that can be made in this region by a potential investor.
keywords
investment attractiveness, potential, risks, environmental potential, investment project, tire recycling, integral and summary ratios.
DISPLACEMENT OF CONTROL PRIORITIES WHEN PROVIDING INTERBUDGETARY TRANSFERS TO MUNICIPAL EDUCATIONS OF THE KIROV REGION
author
E. A. BARMINA, E. N. SUETIN
abstract
The article is devoted to the analysis of the system of state financial control over the expenditure of intergovernmental transfers provided to municipalities of the Kirov region. Currently, most of the local budgets of the region are subsidized and cannot sufficiently independently implement investment projects and programs, mostly aimed at creating a high-quality environment (development of urban space, social, engineering and communal infrastructure, initiative budgeting). At the same time, there is an insufficient level of financial management of authorities and their subordinate institutions, revealed during inspections, which directly affects the low availability of public infrastructure. To optimize the control system and prevent violations in the financial and budgetary sphere, it is necessary to shift priorities in organizing the control activities of authorized bodies, which is an extremely urgent and timely task of managing the processes of subsidizing local budgets and implies a number of management decisions considered in this article.
keywords
state (municipal) financial control, internal financial control, internal financial audit, preliminary control, violations, analysis.
INNOVATIVE ACTIVITY AS A FACTOR OF INCREASING CLUSTERING EFFICIENCY
author
P.A. KALININ, T.A. BURTSEVA
abstract
The purpose of the article is to determine the prospects for increasing the efficiency of clustering by increasing innovation activity on the example of modern Russia. To determine the impact of innovation activity on clustering processes, the authors use regression analysis, the induction and deduction method, the problem and logical analysis method. In order to visualize the findings, the authors apply formalization methods. In the process of their research, the authors prove that innovative activity is the most important factor in increasing the efficiency of clustering processes in modern Russia, since it affects the financial support of this process. The authors propose an algorithm for increasing the clustering efficiency under the influence of the development of innovative activity.
keywords
innovation activity, increase of efficiency, clustering, factors of increase of efficiency, competitiveness, innovations.
UNIVERSAL ENTERPRISE STRATEGY PLANNING TOOL
author
E.V. SOFINA, A.S. PERESKOKOVA
abstract
The article presents the practice of applying the method of SWOT analysis of the investment attractiveness of the bakery industry of the Kirov region, identifies strategic directions that contribute to increasing the investment attractiveness of the industry.
keywords
SWOT analysis, investments, investment attractiveness, bakery industry.
QUESTIONS OF IMPROVEMENT OF QUALITY ASSESSMENT OF MANAGEMENT OF INCOME AND PROPERTY OF MUNICIPAL EDUCATIONS IN KIROV REGION
author
S. V. PARTICIPANTS
abstract
The task of improving the quality of public finance management in today's difficult financial conditions for Russia actualizes the problem of monitoring and evaluating this quality. Taking into account the analysis of the results of revenue and property management in municipalities of the Kirov region, proposals are made to improve the methodology, indicators and criteria for assessing the quality of municipal finance management. It is proposed to use the applicable indicators and assessment results in conducting external and internal state audits.
keywords
fiscal policy, budgetary security, balanced budgets, monitoring, management quality assessment, regional and municipal finances, tax and non-tax revenues, management quality indicators, budget revenues, state property, public law entities, state financial control.
ACCOUNTING (FINANCIAL) REPORTING: PROBLEMS OF ENSURING AUTHORITY AND METHODS OF COMBATING THE FACTS OF ITS FALSE
author
N. N. ILYSHEVA, M.O. KUPTSOVA
abstract
The article is devoted to the problem of ensuring the reliability of the accounting (financial) statements of Russian enterprises and methods of dealing with the facts of its falsification. The main risk factors are formulated that can lead to distortions in the accounting (financial) statements, and signs that clearly characterize the malicious falsification of financial data. The most common areas of increasing the reliability of accounting (financial) statements are highlighted. The research also touches on topical issues of reforming the domestic accounting system and implementing International Financial Reporting Standards in order to improve the quality and transparency of the information provided by the economic entity.
keywords
reliability of financial statements, audit, audit verification, international financial reporting standards, professional judgment, accounting.
ANALYSIS OF THREATS AND OPPORTUNITIES OF THE CONSUMER MARKET IN THE REGION BASED ON EXPERT EVALUATION
author
E.V. KARANINA, E. Yu. SELEZNEVA
abstract
The article is devoted to the study of threats and opportunities for the development of the consumer market, market contradictions and ways to overcome them.
keywords
consumer market, research, survey, threats, opportunities, consumers, retail, trends, risks, security, development.
INVESTMENT ATTRACTIVENESS OF THE NIZHNY NOVGOROD REGION: CRITERIA AND EVALUATION METHOD
author
S. V. PRONINA
abstract
The methodology of assessing the investment attractiveness of the region is disclosed, the factors of the activation of investment activity, the causes of the worsening investment climate are investigated. The level of investment attractiveness of the Nizhny Novgorod region and the effectiveness of investing in the region by the factor of “size” are determined.
keywords
investment potential, investment attractiveness, ranking, unit investment, enterprise capital intensity.
PROBLEMS OF TERRITORIAL FINANCE AND THEIR SOLUTION AT THE PRESENT STAGE
author
E. A. RUSAKOVA, L.V. KRYUCHKOVA
abstract
The social orientation of territorial finance is reflected in the state of the budget. Solving the problems of budget deficit in the regions is possible by changing the system of inter-budget regulation.
keywords
territorial budgets, regional budget deficits, state social programs, expenses and revenues of territorial budgets, intergovernmental regulation.
DEVELOPMENT OF THE THEORETICAL AND METHODICAL BASES OF THE OPERATIONAL BUDGETING OF THE PRODUCTION ACTIVITIES OF INDUSTRIAL ENTERPRISES
author
O. V. Savostina, M. A. Volkova
abstract
The degree of sustainability of production activity is an important indicator for the investment attractiveness of enterprises and has an important impact on its place in the market. In modern conditions, to improve the competitiveness of industrial products, it is necessary to update the existing methods of operational budgeting of industrial enterprises, aimed at optimizing the budgeting of production activities and providing the necessary information and analytical resources.
keywords
operational budgeting, production activities, industrial enterprise, model, budget.
PROBLEMS OF USING INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SPATIAL DEVELOPMENT OF TERRITORIES
author
L.V. YURIEVA, M.V. KRINITSKAYA
abstract
The relevance of the study is determined by the need for companies to apply international financial reporting standards in the spatial development of territories. Objective: to study the problems of using financial statements in the field of international standards, the rules for their application. Research methods: analysis of research by scientists and specialists in the field of international reporting, as well as analysis of reporting, taking into account the regulatory and legislative acts governing IFRS. Based on the results of the work, it was concluded that international financial reporting standards are the main source of cooperation in the framework of spatial development.
keywords
international financial reporting standards, spatial development of territories, the international market, Russian accounting standards.
IMPROVEMENT OF ANALYSIS OF FINANCIAL RESULTS ON THE EXAMPLE OF METALLURGICAL HOLDINGS OF VARIOUS TERRITORIAL DISLOCATION
author
E.R.SINYANSKAYA, BARRY LANSINE
abstract
The article is devoted to the improvement of methods for analyzing financial results based on financial statements. As an example, the consolidated financial statements of the RUSAL metallurgical holding, which has significantly different territorial divisions, are considered.
keywords
revenue, sales profit, profit before tax, net profit, basic earnings per share, financial results.
INDEX RELATIONSHIP AS A MEANS FOR STUDYING DIFFICULT PHENOMENA IN TIME AND SPACE IN ANALYSIS OF ACTIVITIES OF AGRICULTURAL LAND USERS OF THE REGION IN PRODUCTION OF CROP PRODUCTS
author
E.V. SOFINA, V.I. ZHUYKOV
abstract
When comparing data on the production of crop products that characterize economic processes in time and space, we used relative statistical indicators - indices. They made it possible to calculate and measure complex socio-economic phenomena, especially those consisting of directly disparate elements. Indices are based on reporting and basic data depending on the ratio of indicators to the content of the study. The elements of the indices were the indexed value, its type (form), weight, and due date. The use of indices will allow us to further create a mathematical model and carry out calculations regarding the financial situation of agricultural entities - land users and their development plans. When analyzing the activities of agricultural entities - land users in the field of crop production, a study was conducted and a conclusion was recorded on the factors affecting their work. The use of indices made it possible to establish quantitative relationships between indicators that are significant for agricultural entities - land users, which were reduced to a common denominator that makes them comparable. The index method was used to study sequential changes in processes as a way of studying their dynamics, for comparison in space, which allowed us to isolate and measure the influence of factors on the processes under study. When analyzing the activities of agricultural entities - land users in crop production, the characteristics underlying the process under study were determined, and less significant factors were discarded. Since the indicators considered can be very different in a complex model, to include them in the calculations, it was necessary to bring them to a single base. Having obtained comparable indices, we determined the ratio of features in the studied process. This allowed us to determine the possible replacement of existing processes with alternative ones to increase the efficiency of agricultural entities - land users in the field of crop production.
keywords
agricultural business entities, dynamics indices, land problems, winter rye, spring barley, potatoes.
VALUE OF MORTGAGE AND INVESTMENT LOAN IN ENSURING SUSTAINABLE ECONOMIC DEVELOPMENT
author
A. N. TIMIN
abstract
The article considers the value of the indicator of the share of long-term debt of legal entities in the total long-term debt of commercial banks from the point of view of the economy. This indicator is used to assess the effectiveness of the banking system in the framework of ensuring economic development. The change in the proportion of the indicator during 2012–2017 is analyzed. The reasons for the change in the indicator are determined. The conclusion is drawn about the change in the efficiency of the banking system by the indicator in question during the period under review.
keywords
banking system, banking system efficiency, economic security, commercial bank, long-term lending, mortgage lending, investment lending.
FORMATION OF PERSONNEL POTENTIAL IN NEW ECONOMIC REALITIES
author
I. M. YAGAFAROVA, E.V. TERELETSKOVA
abstract
The article is devoted to topical issues of the formation of personnel potential for the developing economy of modern Russia and its regions. The aim of this work is to analyze the state of the labor market and determine the most promising areas of training for the economic sphere. At the same time, special attention is paid to the value orientation and the formation of the system of competencies of specialists in the framework of the existing educational environment. The work used data from official statistics, independent assessment materials, the results of our own practical activities. Conclusions are drawn about the need to improve the career competencies of students, establishing closer interaction with employers to meet staffing needs of developing sectors of the economy.
keywords
economics, personnel, profession, competencies, training, advanced training, higher education, Russia, Republic of Bashkortostan.
EFFICIENCY OF ACTIVITY AS THE BASIS OF THE FINANCIAL INDEPENDENCE OF THE ORGANIZATION
author
D.N. ZVEREV, S.A. KAMIN, N.A. TITOVA
abstract
This article presents the results of a systematic analysis of key indicators of industrial, economic, financial and social efficiency of economic activities of enterprises. The units of measurement of these indicators are indicated and the simplest correlation formulas for their determination are given. The main directions of increasing the efficiency of activities are noted.
keywords
efficiency, effectiveness, profit, analysis, enterprise, revenue, expenses, solvency, financial stability.
DESIGNING A DEVELOPMENT STRATEGY FOR PRESCHOOL EDUCATIONAL INSTITUTIONS OF THE KIROV REGION
author
E. V. CHIRKOVA
abstract
The article discusses the features of social strategy by the example of the Kirov region. A SWOT analysis of the state of preschool educational institutions in the region was carried out and strategies for their development were proposed.
keywords
strategy, strategy design, preschool educational institutions.
