CONTENTS
ECONOMIC POLICY
Maksakova M.A. Digital transformation of the economy: the experience of advanced countries
Kolomeytseva A. A. Opportunities and risks of digitalization of the Danish economy
Saveliev I.I., Nikiforova S.V. Digital economy in assessing the effectiveness of state and municipal government
Agarkova L.V., Agarkov V.V., Smagin A.A. Assessment of the state external public debt
Ryabicheva O. I., Mutailova D. G. The current state of the public debt of the Russian Federation
Idrisov M. I. The system of financing the health care of a region: trends and development prospects
Lazareva G.I., Efremova L.A. Results, objectives and forecast of budget policy of the Krasnodar Territory
Osipova Yu. Yu., Lobankova A. E. Regulation of investment activity in the Stavropol Territory
Rabadanova S. A. Status and Development Paths of the Regional Banking Sector
Dubrova MV State financial regulation of social processes in the Russian Federation
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Anisimova S. V. Budgeting and management of investment projects in the agricultural sector
Germanova V. S., Voronkova V. N. Analytical capabilities of specialized reporting forms of an agricultural organization
Germanova V.S., Zagorulko E.N. Features of accounting at grain processing enterprises
Okorokova O. A., Turaev Yu. B., Nazaretyan K. A., Kumpilov N. T. Development of agricultural insurance with state support in Russia
PROBLEMS OF MANAGEMENT
Panov D.V., Novikov A.N., Efimova N.S., Orlova A.F., Volenko A.K. The main directions of automation of business processes in the implementation of projects to create high-tech products
Real estate S. V., Lukyanova A. Yu., Fedorova S. A. Socio-economic conditions for the development of human potential
Rabadanova D. A. Development of small business lending in the Republic of Dagestan
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Klimenko O. I., Glaz Yu. A., Sukhatskaya A. S. Methodology for assessing the tension of the regional labor market
Bludova S.N., Miroshnichenko R.V., Lukyanov A.Yu. Analysis of the transformation of internal migration flows of youth in the North Caucasus Federal District
Glaz V.N., Glaz Yu. A. Using the rating method for assessing the development of the labor potential of consumer cooperation
Idrisova S.K. Interaction of the banking and real sectors of the economy in the Republic of Dagestan
Kovaleva V. D. Control of receivables
Konopleva Yu. A., Kiseleva V.N., Cheremnykh S.E. Blockchain as a new stage in the development of the Russian economy
Makhdieva Yu. M. Modern problems and development trends of the insurance services market in the Republic of Dagestan
Mustafaeva S. R. Application of expert assessments in socio-economic problems by the example of tasks on the placement of economic objects
Rabadanova D. A. Development of the regional banking services market
Somoev R. G. On economic growth and improving the efficiency of working capital management
Blokhina I.M., Serikov V.V. Status and prospects of development of the world cryptocurrency market
Ulybina L.K., Gorskaya E.V. Corporate Securities Market as a Capital Mobilization Mechanism
Dyakova Yu. N., Gazaryan Yu. A. Forms of cashless payments in the Russian Federation: theory and practice
Kuznetsova E.V., Batchaeva F.M. Accounting for fixed assets in accordance with IFRS using data from Russian accounting
Safronchuk M. V. Sectoral Markets: Behavioral Aspects of Digitalization
DIGITAL ECONOMIC TRANSFORMATION: EXPERIENCE OF FOREIGN COUNTRIES
author
M.A. MAKSAKOVA
abstract
The main focus of the article is on the development and regulation of the digital economy in the advanced countries of different regions of the world that successfully implement national programs of digitalization and the development of the Internet economy. Separately considered achievements in this area in the USA, Japan, South Korea, Saudi Arabia. The key problems that impede the formation of a digital ecosystem and a new institutional environment are highlighted.
keywords
European Union, Information Technology, Innovation, Saudi Arabia, USA, Digital Economy, South Korea, Japan.
OPPORTUNITIES AND RISKS OF DIGITALIZING DENMARK ECONOMY
author
A. A. KOLOMEYTSEV
abstract
The article discusses the current trends in the digital transformation of the Danish economy. Based on the data of the digitalization indices of the economy, as well as the digital economy and society, it is shown that Denmark's traditionally high positions in digitalization are provided mainly due to the developed infrastructure and high domestic demand for digital services. At the same time, competitiveness in such indicators as the involvement of national companies in electronic commerce, an increase in the number of small innovative enterprises, as well as the share of ICT specialists, is relatively weak and may soon negatively affect the digital transformation of the Danish economy.
keywords
digital economy, digital strategy, Denmark, index of digital economy and society, index of digitalization of the economy, digital public services, digitalization of industry.
DIGITAL ECONOMY IN ESTIMATING THE EFFECTIVENESS OF STATE AND MUNICIPAL GOVERNANCE
author
I. I. SAVEL'EV, S. V. NIKIFOROVA
abstract
The article considers the role of the digital economy in the process of assessing the effectiveness of state and municipal government. The author's approach to the structure of a comprehensive automated information system for evaluating the effectiveness of managerial decisions and budget expenditures at the regional and municipal levels is proposed.
keywords
digital economy, efficiency of state and municipal government, state program.
ASSESSMENT OF THE STATE OF THE EXTERNAL PUBLIC DEBT
author
L.V. AGARKOV, V.V. AGARKOV, A. A. SMAGIN
abstract
The article discusses the positive and negative aspects of the formation and management of Russia's external debt: on the one hand, borrowed funds are used to develop the economy, and on the other hand, irrational use of funds leads to dependence on countries of creditors. The paper reveals the structure of the country's external debt: external debt consists of public debt and the debt of private companies; sources of its occurrence. The sources of covering the budget deficit are considered: increase in revenues, decrease in expenses, issue of money, borrowing. The analysis of the current state of Russia's external debt is carried out, risk factors are identified, organizational contradictions associated with the financing of investments are identified.
keywords
external debt, investment, public debt, debt of private companies, risks, threats.
CURRENT STATE OF THE STATE DEBT OF THE RUSSIAN FEDERATION
author
O. I. Ryabicheva, D. G. MUTAILOVA
abstract
The article examines the current state of the public debt of the Russian Federation, highlights problems and measures to improve the mechanism of public debt management in Russia. Measures are proposed to improve the efficiency of the state debt policy pursued by the Russian Federation.
keywords
government debt, external debt, domestic debt, government borrowing, debt management.
REGIONAL HEALTH FINANCING SYSTEM: TRENDS AND PROSPECTS FOR DEVELOPMENT
author
M. I. IDRISOV
abstract
The article discusses the system of financing the health care of a region in the Russian Federation, evaluates the current state of the health care system in the Republic of Dagestan and develop measures and recommendations for its modernization.
keywords
financing of the health system, region, health problems, trends, territorial fund for compulsory health insurance.
RESULTS, TASKS AND FORECAST OF BUDGETARY POLICY OF THE KRASNODAR REGION
author
G. I. LAZAREVA, L. A. EFREMOVA
abstract
The material of the article gives an idea of the characteristics of the budget of the Krasnodar Territory obtained by the authors as a result of the analysis of the fundamental medium-term and long-term programs for the development of the region. At the same time, the need to use budget policy tools to solve problems aimed at improving the financial stability of the subject of the Russian Federation is emphasized.
keywords
fiscal policy, subject of the Russian Federation, goals and priorities of fiscal policy at the sub-federal level.
REGULATION OF INVESTMENT ACTIVITY IN THE STAVROPOL REGION
author
Yu. Yu. OSIPOVA, A. E. LOBANKOVA
abstract
The article is devoted to the issues of legislative regulation of investment activity in the territory of the Stavropol Territory.
keywords
investment activity, state regulation, form of state support.
STATE AND WAYS OF DEVELOPMENT OF THE REGIONAL BANKING SECTOR
author
S. A. Rabadanova
abstract
The article examines the current state of the regional banking sector. Proposals for ensuring the further development of regional credit organizations are substantiated.
keywords
banking sector, regional banks, lending.
STATE FINANCIAL REGULATION OF SOCIAL PROCESSES IN THE RUSSIAN FEDERATION
author
M.V.DUBROVA
abstract
The article considers the directions of state financial regulation of social processes. It is shown that in the Russian Federation most often for the state regulation of social processes the mechanism of financial support of payments and benefits is used at the expense of budgets of different levels and funds of state social extra-budgetary funds. It is proved that in conditions of financial and economic instability and anti-Russian sanctions, the state should more actively use the mechanisms of financial regulation and financial stimulation of the economy to support the social sphere.
keywords
state finance, state financial regulation, objects of state regulation, financial support, state financial stimulation, state program.
BUDGETING AND MANAGEMENT OF INVESTMENT PROJECTS IN AIC
author
S. V. ANISIMOVA
abstract
The article presents the options and principles for building effective budgeting in agribusiness, a modern approach to financial management through planning, accounting and analysis based on budgets with delegation of responsibility and rights to financial responsibility centers.
keywords
agribusiness budgeting, financing, budget revenues and expenses.
ANALYTICAL OPPORTUNITIES OF THE SPECIALIZED FORMS OF REPORTING OF AGRICULTURAL ORGANIZATION
author
V.S. GERMANOVA, V.N. VORONKOVA
abstract
The article is devoted to the main analytical and informational capabilities of specialized reporting forms of an agricultural organization.
keywords
reporting, analytical capabilities, specialized forms of agribusiness, agricultural organizations, departmental reporting.
FEATURES OF ACCOUNTING AT THE GRAIN PROCESSING ENTERPRISES
author
V.S. GERMANOVA, E.N. ZAGORULKO
abstract
The article is devoted to the main aspects of the grain processing industry, cost accounting and output of flour milling products.
keywords
milling industry, technological processes, grain quality, yield, grinding, cost, grade.
DEVELOPMENT OF AGRICULTURAL INSURANCE WITH PUBLIC SUPPORT IN RUSSIA
author
O. A. OKOROKOVA, Yu. B. TURAEV, K. A. NAZARETYAN, N. T. KUMPILOV
abstract
Insurance as a way to stabilize risks in the agricultural sector allows us not only to compensate for the losses associated with the loss of agricultural products, but also to protect producers from possible bankruptcy and increase the predictability of financial results. The authors examined the dynamics of agricultural insurance with state support in Russia, proposed measures to improve the conditions of agricultural insurance and attract agricultural producers.
keywords
insurance, agriculture, agricultural insurance with state support, insurance market.
BASIC DIRECTIONS OF AUTOMATION OF BUSINESS PROCESSES AT IMPLEMENTATION OF PROJECTS FOR CREATION OF HIGH-TECH PRODUCTS
author
D.V. PANOV, A.N. NOVIKOV, N.S. EFIMOVA, A.F. ORLOVA, A.K. VOLENKO
abstract
The article is devoted to the automation of business processes of creating high-tech products through the introduction of modern project management systems. The article discusses the functional and non-functional requirements for the project management system in the formation of high-tech products. The main business processes of project management during the creation of high-tech products are described, and business processes are reengineered using modern procedures and methods. The general criteria of the effectiveness of implementing control systems are investigated and specific factors of economic and technical efficiency of implementing a project management system when creating products at high-tech enterprises, including the aviation industry, are identified.
keywords
business processes, a single information environment, high-tech production, high-tech products.
SOCIO-ECONOMIC CONDITIONS OF DEVELOPMENT OF HUMAN POTENTIAL
author
S.V. REAL ESTATE, A. Yu. LUKYANOV, S. A. FEDOROV
abstract
The article is devoted to the analysis of socio-economic conditions for the development of human potential, taking into account the regional aspects of the study area. The most favorable regional conditions for the development of human potential are identified.
keywords
socio-economic conditions, favorable conditions, region, Stavropol Territory, human potential.
LOAN DEVELOPMENT OF SMALL BUSINESS IN THE REPUBLIC OF DAGESTAN
author
D. A. Rabadanova
abstract
The article examines the current state of bank lending to small and medium-sized businesses in the Republic of Dagestan, presents factors that impede lending to small and medium-sized enterprises, and offers suggestions for its development in the region.
keywords
banks, lending, small and medium business, region.
METHODOLOGY FOR ESTIMATING TENSION OF THE REGIONAL LABOR MARKET
author
O. I. KLIMENKO, Yu. A. GLAZ, A. S. SUKHATSKAYA
abstract
The article presents a methodology for assessing the tension of the regional labor market, taking into account the causal relationship of the determinants of the formation of tension of the regional labor market and the results of this process. According to the methodology proposed by the authors, the conditions for the formation of labor market tension and the degree of labor market tension in the regions of the North Caucasus Federal District were assessed, the “scope” of differentiation of the regions of the federal district in terms of the integral indicators was determined. It is proved that the developed methodology for assessing the tension of the regional labor market is unified in nature and can be used in analytical studies of differentiating the development of regional labor markets in any federal district.
keywords
labor market, differentiation of the development of regional labor markets, conditions for the formation of labor market tension, the degree of labor market tension, integrated indicators.
ANALYSIS OF TRANSFORMATION OF INTERNAL MIGRATION STREAMS OF YOUTH IN THE NORTH-CAUCASIAN FEDERAL DISTRICT
author
S. N. BLUDOVA, R.V. MIROSHNICHENKO, A. Yu. LUKYANOV
abstract
The article is devoted to the analysis of the transformation of youth migration flows in the North Caucasus. The types of migration are considered, the causes and consequences of its occurrence are analyzed, and the base of statistical indicators characterizing internal migration flows is analyzed.
keywords
migration, internal migration, youth migration, youth, statistical indicator.
USE OF THE RATING METHOD FOR ASSESSING DEVELOPMENT OF LABOR POTENTIAL OF CONSUMER COOPERATION
author
V.N. GLAZ, Yu.A. GLAZ
abstract
The article proposes to use a rating method for assessing the development of labor potential, which allows us to study the dynamics of the development of the labor potential of consumer cooperation organizations, establish its rating among similar organizations in the region, and identify areas for further development of labor potential. Key indicators of assessing the development of labor potential are determined taking into account the characteristics of the activities of consumer cooperation organizations. The developed system for assessing the development of labor potential was tested on the example of the organization of consumer cooperation in the Stavropol Territory.
keywords
labor potential, assessment of labor potential, development of labor potential, rating assessment, consumer cooperation.
INTERACTION OF BANKING AND REAL ECONOMIC SECTOR IN THE REPUBLIC OF DAGESTAN
author
S.K. IDRISOVA
abstract
The article notes that bank lending in modern conditions does not contribute to the development of enterprises in the real sector of the regional economy. The directions of intensifying bank lending to the real sector of the economy of the region are proposed.
keywords
banking sector, real economy, lending.
ACCOUNTS PAYMENT CONTROL
author
V. D. KOVALEVA
abstract
The article is devoted to the actual problem of controlling receivables based on the receipt and analysis of relevant information on the status of settlements with customers. An algorithm scheme for conducting an unscheduled inventory of receivables is proposed. To increase the effectiveness of control, a debt data processing algorithm has been developed that allows you to divide counterparties into buyers, suppliers, debtors, and create a list of significant debts and customers.
keywords
accounts receivable, inventory, control, relevance of information, counterparties, act, reconciliation, analysis, management decision.
BLOCKCHAIN AS A NEW STAGE OF DEVELOPMENT OF THE RUSSIAN ECONOMY
author
Yu. A. KONOLEVA, V.N. KISELEVA, S.E. CHEREMNYKH
abstract
The work explores the advantages and disadvantages of the blockchain, as well as outlines the prospects for this rapidly developing technology in recent years.
keywords
cryptocurrency, bitcoin, blockchain, economy.
MODERN CHALLENGES AND TRENDS IN THE DEVELOPMENT OF THE INSURANCE SERVICES MARKET IN THE REPUBLIC OF DAGESTAN
author
Yu. M. Makhdieva
abstract
The article analyzes the current problems and trends in the development of the insurance market in the Republic of Dagestan at the present stage.
keywords
insurance, regional insurance market, problems, trends.
APPLICATION OF EXPERT EVALUATIONS IN SOCIO-ECONOMIC TASKS ON THE EXAMPLE OF TASKS ON PLACING ECONOMIC OBJECTS
author
S. R. MUSTAFAEVA
abstract
The article presents the formalization of a systematic approach to a wide range of strategic planning tasks by the example of the implementation of tools and mathematical methods that are applicable to all socio-economic problems.
keywords
expert assessments, strategic planning, socio-economic processes, placement.
DEVELOPMENT OF THE REGIONAL MARKET OF BANK SERVICES
author
D. A. Rabadanova
abstract
The article examines the state of the regional banking services market and the factors influencing it. The conclusion is substantiated that in modern conditions the role of credit organizations of other regions in the regional banking services market is growing.
keywords
banks, banking services, banking competition, region.
ABOUT ECONOMIC GROWTH AND IMPROVING EFFICIENCY OF TURNING CAPITAL MANAGEMENT
author
R. G. SOMOEV
abstract
The article deals with economic growth through the intensification of investment activities carried out at the expense of own funds of enterprises, as well as the need to improve the efficiency of working capital management.
keywords
economic growth, sources of growth, investments, sources of financing, working capital, balance sheet, financial resources.
STATE AND PROSPECTS FOR THE DEVELOPMENT OF THE WORLD MARKET Cryptocurrencies
author
I.M. BLOKHINA, V.V. SERIKOV
abstract
The article discusses the emergence and prospects of further development of a relatively new trend in the world under the name “cryptocurrency”, which served as a kind of impetus to the formation of a whole cryptocurrency market, which is currently watched and closely monitored by almost all countries of the world.
keywords
cryptocurrency, bitcoin, blockchain, mining, legalization, cryptocurrency market.
CORPORATE SECURITIES MARKET AS A MECHANISM FOR CAPITAL MOBILIZATION
author
L.K. Ulybina, E.V. Gorskaya
abstract
The article considers the corporate securities market as a mechanism for mobilizing the capital of organizations. The main trends in the development of the stock market in modern conditions under the influence of the sanctions regime are identified. Yield, volatility and main indices characterizing the corporate securities market are indicated. The main prospects for the development of the stock market for the long term are considered.
keywords
corporate securities market, stock market, stocks, bonds, volatility, profitability, investment indices.
FORMS OF CASHLESS CASH IN THE RUSSIAN FEDERATION: THEORY AND PRACTICE
author
Yu. N. DYAKOVA, Yu. A. GAZARYAN
abstract
The article studies the main forms of non-cash payments, their legislative regulation, presents the structure of the country's national payment system, analyzes the dynamics of the use of various forms of non-cash payments in the Russian Federation for 2012–2017.
keywords
forms of cashless payments, national payment system, credit organizations, payment orders, letters of credit, checks, electronic money, payment cards.
ACCOUNTING OF FIXED ASSETS FOR IFRS USING THE DATA OF THE RUSSIAN ACCOUNT
author
E. V. KUZNETSOVA, F. M. BATCHAEV
abstract
The article is devoted to the peculiarities of accounting for fixed assets in accordance with RAS and IFRS, as an increasing number of companies feel the need to prepare financial statements according to two standards. Despite the fact that in recent years, RAS has moved significantly closer to IFRS in terms of accounting for fixed assets, but still have irreparable differences with IFRS.
keywords
fixed assets, IFRS, Russian accounting, reporting, historical cost, depreciation, useful life.
INDUSTRY MARKETS: BEHAVIORAL ASPECTS OF DIGITALIZATION
author
M.V. SAFRONCHUK
abstract
The implementation and dissemination of the achievements of the fourth industrial revolution, that is, the digital transformation affects not only the processes of reproduction and distribution. First of all, the digitalization of industry markets creates new conditions for decision-making and adjusts the behavior of economic agents. Where digital technologies of the fourth industrial revolution begin to be applied, the process of positive selection of behavioral institutions is launched. The article provides a theoretical analysis of the impact of new generation digital technologies on economic behavior using elements of behavioral economics and the theory of industry markets.
keywords
digital economy, digitalization, blockchain, artificial intelligence, behavioral economics, rational economic behavior, natural monopolies, price and non-price regulation, Demsets competition, Averch Johnson effect, bidding for franchises, psychotypic barriers, customer psychology, positive selection, negative selection of institutions, transformational costs of digitalization.
