CONTENTS
ECONOMIC THEORY
Karanina E.V., Selezneva E. Yu. Research and improvement of the level of quality and safety of goods in the regional consumer market
Grebenkina S. A. Typology of regional systems
Loginov D. A. Threats to the economic security of Russian regions and an indicative approach to their assessment
Burtseva T. A., Petukhova A. A. Evaluation of the effectiveness of the influence of various factors on the level of economic security of the region
Zverev D.N., Kuankanov D.O. Assessment of the criteria of financial condition - the basis for the formation of financial policy and enterprise security
ECONOMIC POLICY
Alekseev S. L. Corruption as a threat to the economic security of the state: characteristics, causes and classification
Spengler A. V., Baranova S. O., Petukhova A. A. International trade in goods and sale of services as a factor in ensuring the stability and security of the country's economic system
Grebenkina S. A. Analysis of the regional system in the context of municipalities (on the example of the Kirov region)
Reshetnikova O. E. Development of industrial enterprises in the conditions of economic instability
Karanina E. V., Shchinova R. A. Innovative aspects of the region’s economic security
Sozinova A. A., Taymasov A. R. Actualization of the conceptual model of clustering in the modern economy
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Shulyatyeva G. M. Problems and prospects of the fight against an environmentally dangerous plant - Sosnovsky hogweed
PROBLEMS OF MANAGEMENT
Yurieva L.V., Marfitsyna M. S. Ensuring the economic security of trade enterprises based on the analysis of the internal control system
Ilysheva N. N., Krylov S. I. The role of information technology in using a balanced scorecard
Potekhina E. N. Risk management of the logistics system in an innovative economy
Yurieva L.V., Khalevinskaya A. B. Informational and analytical support of the enterprise management
Petrov A. M., Kokhtachev V. S. Social and economic support of the prison staff of the Main Directorate of Prison Government
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Vanyukova R. A. Depreciation of fixed assets upon payment of a single agricultural tax
Gumarova F.Z., Shcheglova I.O. Problems of increasing investment activity in the Republic of Mari El
Davydova Yu. V. Review of modern methods for calculating the self-sufficiency of the region with food
Ilysheva N. N., Krylov S. I. Strategic management accounting as a tool for managing financial flows of an organization
Yuryeva L.V., Marfitsyna M.S. Analysis of the influence of cryptocurrency on the security of the Russian economic system
Sozinova A. A., Nechaev A. V. Assessment of innovative activity as a factor in ensuring sustainability and competitiveness
Ilysheva N. N., Savostina O. V., Flat Yu. E. Features of accounting for receivables and payables
Yurieva L.V., Pashkova A.V. The system of managing commercial receivables as a mechanism for ensuring the financial stability of an organization
Zverev D.N., Kuankanov D.O. Assessment of financial stability and solvency of an economic entity according to the accounting (financial) statements
Sokolov E.V., Kostyrin E.V. Rationale for the feasibility of switching domestic health financing to medical savings accounts
RESEARCH AND IMPROVEMENT OF QUALITY AND SAFETY OF PRODUCTS OF THE CONSUMER MARKET IN THE REGION
author
E.V. KARANINA, E. Yu. SELEZNEVA
abstract
The methodological substantiation of the study on the chosen topic is based on the provisions of the systems approach and the general theory of systems, theories of quality systems, logistics and trade management. Studies of the quality of goods in the consumer market determine the need for measures to form a culture of healthy eating, ensuring food safety, improving the quality of the population’s nutrition and protecting its health.
keywords
quality, safety, food raw materials, food product, consumer market, violation, falsification, products, counterfeit.
TYPOLOGY OF REGIONAL SYSTEMS
author
S. A. GREBENKINA
abstract
The main typology of regions is given in the work. The approaches to determining the depressiveness of the territory are highlighted. The typological problems of the constituent entities of the Russian Federation and the definite content of the depressed region are identified. A classification of regional systems based on the level of socio-economic development and internal potential is proposed.
keywords
regional system, typology, depressed region, differentiation, sustainable development ..
THREATS TO ECONOMIC SECURITY OF THE RUSSIAN REGIONS AND INDICATIVE APPROACH TO THEIR EVALUATION
author
D. A. LOGINOV
abstract
The economic security of the region is ensured by monitoring a certain range of indicators of socio-economic development. At the same time, conscious and effective actions to ensure the economic security of the region should be supported by an analysis of threats to economic security. It is on such an analysis that a system of economic security should be built in the subject of the Russian Federation.
keywords
economic security, region, threat, indicator.
EVALUATION OF THE EFFECTIVENESS OF DIFFERENT FACTORS ON THE LEVEL OF ECONOMIC SECURITY OF THE REGION
author
T. A. BURTSEVA, A. A. PETUKHOVA
abstract
The article calculates the effectiveness of the impact on the level of economic security of the region of the following factors: the level of organization of the monitoring system for threats to the economic security of the region; level of gross regional product per capita. Studies on the example of the regions of the Volga Federal District.
keywords
economic security, region, factor, economic security, monitoring.
EVALUATION OF FINANCIAL STATUS CRITERIA - THE BASIS FOR FORMING FINANCIAL POLICY AND ENTERPRISE SECURITY
author
D.N. ZVEREV, D.O. KUANKANOV
abstract
The article presents the results of a comprehensive analysis of the financial condition of the enterprise according to key criteria of solvency, liquidity, business activity and financial stability. The main directions of increasing the financial stability of the enterprise are noted.
keywords
financial analysis, financial condition, performance, profit, analysis, revenue, expenses, solvency, financial stability.
CORRUPTION AS A THREAT TO THE ECONOMIC SECURITY OF THE STATE: CHARACTERISTICS, REASONS AND CLASSIFICATION
author
S. L. ALEKSEEV
abstract
The article describes the corruption manifestations in the economic sphere, considers the causes of their occurrence, defines the classification. The concept of economic corruption is defined, proposals are developed to minimize it.
keywords
economic security, counteraction, corruption, prevention, typology, corruption relations, corruption theft, civil servant, economic corruption.
INTERNATIONAL TRADE OF GOODS AND SALE OF SERVICES AS A FACTOR OF SUSTAINABILITY AND SECURITY OF THE COUNTRY'S ECONOMIC SYSTEM
author
A.V. SPENGLER, S.O. BARANOVA, A.A. PETUKHOVA
abstract
The article discusses the features of trade in goods and sales of services as a modern factor in ensuring the stability and security of the country's economic system. The analysis of the causes of the export of services and its positive effect on the stability and economic security of the exporter and importer is presented. The benefits of export and import of services are considered, which can be used to develop methods for assessing the quality of services provided in Russia, ensuring the stability of the country's economy and its economic security.
keywords
trade, goods, sale, service, specialization, country, international, foreign direct investment.
ANALYSIS OF THE REGIONAL SYSTEM IN THE CRITION OF MUNICIPAL EDUCATIONS (ON THE EXAMPLE OF KIROV REGION)
author
S. A. GREBENKINA
abstract
The paper gives an interpretation of the concept of "system analysis". The analysis of intraregional differences in the development of the Kirov region. A compiled rating of municipalities by the level of socio-economic development, on the basis of which their classification is highlighted.
keywords
system analysis, regional system, differentiation, sustainable development, rating.
DEVELOPMENT OF INDUSTRIAL ENTERPRISES IN THE CONDITIONS OF ECONOMIC INSTABILITY
author
O. E. RESHETNIKOVA
abstract
In the absence of a sufficient amount of own funds, industrial enterprises make little use of market mechanisms for attracting investment resources for the purpose of modernizing production and developing new types of high-tech products. In the conditions of uncertainty and unpredictability of market development trends, the ability to use analysis and forecasting the financial condition of the organization to make the most rational investment and management decisions is a necessary prerequisite for the successful work of business entities.
keywords
financing, industrial, enterprise, stage, forecasting, financial state.
INNOVATIVE ASPECTS OF ECONOMIC SECURITY OF THE REGION
author
E. V. KARANINA, R. A. SCHINOVA
abstract
One of the main tasks ensuring the economic security of the country is the innovative direction of economic development, in particular the development of new promising areas of regional development based on the cluster concept of increasing the competitive position of the region.
keywords
economic security, innovative development, innovation, competitive ability, cluster policy, region.
ACTUALIZATION OF THE CONCEPTUAL MODEL OF CLUSTERIZATION IN THE MODERN ECONOMY
author
A. A. SOZINOVA, A. R. TAYMASOV
abstract
The article is devoted to the development of a conceptual model of clustering in the modern world economy, as well as the development of practical recommendations on the implementation of the clustering mechanism in the economic practice of economic systems. The study used methods of correlation and regression analysis. The authors prove that the positive impact of clustering on the efficiency of enterprise management is insignificant, which determined the need for updating the conceptual model of clustering of the modern economy. The logic of applying the clustering mechanism is proposed in the developed algorithm.
keywords
conceptual, clustering model, economic cluster, innovation, innovation, modern, economic system.
PROBLEMS AND PROSPECTS OF THE FIGHT AGAINST THE ENVIRONMENTALLY HAZARDOUS PLANT - SOSNOVSKY WOODS
author
G. M. SHULYATYEVA
abstract
The article presents the results of a study of the problems and prospects of combating an environmentally dangerous plant - Sosnowski hogweed. Problems such as the lack of an integrated approach to the choice of control measures, difficulties in the organization of work, poor accounting for the biological characteristics of the cow parsnip, and insufficient public awareness were revealed. The prospects of limiting the distribution area of this dangerous plant are indicated, the basics of the organization and the current results of field work are shown.
keywords
Sosnovsky hogweed, fight, biological feature, organization, work, efficiency.
ENSURING ECONOMIC SECURITY OF TRADING ENTERPRISES BASED ON ANALYSIS OF THE INTERNAL CONTROL SYSTEM
author
L. V. YURYEVA, M. S. MARFITSYNA
abstract
The relevance of the study lies in the fact that correctly prepared financial statements will help to achieve the effectiveness of the activities of trade organizations and ensure their economic security. A hypothesis is put forward that a change in the negative dynamics of some indicators that were identified after analyzing the internal control system can increase the efficiency of management of all economic processes of the organization and ensure economic security. The regulatory aspects of ensuring this security of trading organizations on the basis of the internal control system are analyzed.
keywords
management activities, internal control system, financial statements, economic security.
THE ROLE OF INFORMATION TECHNOLOGIES IN THE USE OF A BALANCED INDICATOR SYSTEM
author
N. I. ILYSHEVA, S. I. KRYLOV
abstract
In this article, based on foreign experience, the authors focused on the problem of applying information technology to automate a balanced scorecard. The goal is to increase the efficiency and expand the capabilities of the named system as an instrument of strategic enterprise management. It is shown that the role of software in the implementation of a balanced scorecard depends on the type of project implementation. When choosing in the first place is the criterion for the implementation of managerial logic. It is concluded that providing a balanced scorecard with information technology can improve the effectiveness of its use in practice.
keywords
balanced scorecard, information technology, software.
RISK MANAGEMENT OF THE LOGISTICS SYSTEM IN THE CONDITIONS OF INNOVATIVE ECONOMY
author
E. N. POTEKHINA
abstract
The article reveals the main directions of improving the risk management system in an innovative economy. The logistic concepts used in the modern economy are considered. The impact of entrepreneurial risk on the activities of commercial enterprises and ways to minimize it under external constraints and the globalization of the economy. An attempt is made to assess the impact of regulatory and supervisory bodies on the economic safe burden on the business.
keywords
Logistics, logistic risk, security, competitiveness, innovative economy, entrepreneurial risk, risk management, accounting.
INFORMATION AND ANALYTICAL SUPPORT OF MANAGEMENT ACTIVITY OF THE ENTERPRISE
author
L. V. YURYEVA, A. B. KHALEVINSKAYA
abstract
The enterprise information system is the “circulatory system” of management activities and ensures the achievement of company goals by delivering organized, structured, and timely information to users. The article presents a mechanism for the formation of information and analytical support for management activities, taking into account the goals of the organization - the effective functioning of the enterprise.
keywords
management activities, information and analytical support, operational reporting, signal indicator.
SOCIO-ECONOMIC SUPPORT OF THE PRISON STAFF OF THE MAIN DEPARTMENT OF THE TEMPORARY GOVERNMENT
author
A.M. PETROV, V.S. KOKHTACHEV
abstract
The article is devoted to some aspects of the socio-economic support of prison staff during the difficult historical period of the Provisional Government (February-October 1917). The author, based on collected archival materials, previously conducted scientific research on this issue, objectively evaluates the positive and negative aspects of the measures taken by both the Provisional Government and the prison system staff themselves in order to improve their socio-economic situation.
keywords
February bourgeois-democratic revolution, Provisional Government, General Directorate of Places of Detention, social and economic support, prison staff.
Depreciation of fixed assets upon payment of a single agricultural tax
author
R. A. VANYUKOVA
abstract
The aim of the work is to search for ways to improve the depreciation of fixed assets in the application of a single agricultural tax. Using empirical methods of cognition, as well as comparative and financial analysis, we studied the relationship between the depreciation process and the single agricultural tax for agricultural producers.
keywords
fixed assets, depreciation, initial cost, residual value, depreciation fund, costs, financial result.
PROBLEMS OF INCREASING INVESTMENT ACTIVITY IN THE REPUBLIC OF MARI EL
author
F.Z. GUMAROVA, I.O. SHCHEGLOVA
abstract
The article is devoted to the study of problems of increasing investment activity in the Republic of Mari El. The analysis of investment activity in the region is presented. According to the analysis, it was revealed that the republic has a low rating for assessing the investment climate. The analysis of investment potential and prospects for the development of investment activity in the Republic of Mari El.
keywords
investment activity, investment climate, investment attractiveness, investor, investment mobilization, investment potential of the region, infrastructure.
REVIEW OF MODERN METHODS OF CALCULATION OF SELF-SECURITY OF THE REGION FOOD
author
Yu. V. DAVYDOVA
abstract
The article is devoted to the problems of assessing and measuring the level of self-sufficiency of regions by food. The study identified and analyzed the basic methods of assessing self-sufficiency. It has been determined that at present two main assessment approaches are used: based on a comparison of production with rational consumption norms and with actual consumption. It is concluded that it is necessary to develop a unified approach to assessment.
keywords
self-sufficiency, food security, methodology, assessment, level of self-sufficiency, degree of self-sufficiency, consumer basket, rating of regions.
STRATEGIC MANAGEMENT ACCOUNTING AS AN INSTRUMENT OF MANAGEMENT OF FINANCIAL STREAMS OF THE ORGANIZATION
author
N. I. ILYSHEVA, S. I. KRYLOV
abstract
The article discusses the development of an independent concept of accounting for financial flows of an organization as part of its strategic management accounting. The financial aspect plays a decisive role, making financial management one of the most important components of the organization’s management process. A well-organized strategic management accounting of financial flows largely ensures the adoption of the most effective decisions leading to the achievement of the main goal of the organization’s financial management - maximizing the well-being of its owners.
keywords
strategic management accounting, financial flow, management.
ANALYSIS OF THE INFLUENCE OF Cryptocurrency on the Security of the Russian Economic System
author
L. V. YURYEVA, M. S. MARFITSYNA
abstract
The main goal of the article is to analyze the impact of using cryptocurrency on the security of the Russian economic system, structure the types of cryptocurrency frauds, and find out the attitude of citizens of the Russian Federation to cryptocurrency through a survey.
keywords
cryptocurrency, fraud, economic system, security.
EVALUATION OF INNOVATIVE ACTIVITY AS A FACTOR OF SUSTAINABILITY AND COMPETITIVENESS
author
A. A. SOZINOVA, A. V. NECHAEV
abstract
The authors examine the levels of innovation activity management, distinguishing between the measurement methodology and activity metrics. An attempt was made to develop a comprehensive methodology for assessing innovative activity and a rating scale for the proposed methodology, which facilitates the practical use of the research methodological apparatus.
keywords
innovative activity, sustainability, competitiveness, innovation, financial and economic crisis.
FEATURES OF ACCOUNTING ACCOUNTS AND ACCOUNTS PAYABLE
author
N. N. ILYSHEVA, O. V. SAVOSTINA, Yu. E. FLAT
abstract
The article is devoted to the problems of accounting for receivables and payables - one of the relevant topics of Russian and foreign accounting. In the conditions of the development of market relations, organizations increased the number of counterparties - debtors and creditors, but at the same time, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables became more complicated.
keywords
accounts receivable, accounts payable, financial instrument, financial statements, efficiency, financial condition.
SYSTEM OF MANAGEMENT OF COMMERCIAL RECEIVABLE DEBT AS A MECHANISM FOR ENSURING FINANCIAL STABILITY OF THE ORGANIZATION
author
L. V. YURYEVA, A. V. PASHKOVA
abstract
Commercial receivables are an integral element of the activities of any organization and, as a special type of asset, can have a tremendous impact on the financial position of the company and its key economic indicators. The study found that a well-designed system of managing commercial receivables will improve the indicators of the financial position of the organization and strengthen its position in the market. Elements of the said system have been developed that are universal for an organization of any industry orientation and that can ensure the financial stability of the organization.
keywords
commercial receivables, financial stability, turnover, liquidity, asset.
EVALUATION OF FINANCIAL STABILITY AND PAYABILITY OF AN ECONOMIC SUBJECT BY ACCOUNTING OF ACCOUNTING (FINANCIAL) REPORTING
author
D.N. ZVEREV, D.O. KUANKANOV
abstract
The most important are indicators that help to determine the relationship between profit and the cost estimate of the costs required to make a profit when applying CVP analysis. The dependence of the financial stability of the organization is expressed by the optimal combination of asset and liability, fixed and working capital, fixed and variable costs. An indicator of the level on which both profit and financial stability depend is operational leverage. The effect of operating leverage is due to the varying degree of influence of the dynamics of fixed and variable costs on the formation of financial results when the volume of production changes. When calculating the effect of operating leverage, the concept of marginal income is highlighted. An indicator of the feasibility and effectiveness of borrowing is an indicator of the effect of financial leverage. The next important indicator is the value of net assets, designated by us as an indicator of the financial condition and financial stability of the organization. Consequently, the proposed seven-factor model of return on net assets made it possible to take into account the influence of all the most important factors on the financial stability of the organization.
keywords
financial stability, solvency, business entity, financial statements.
SUBSTANTIATION OF EXPEDIENCY OF TRANSITION OF FINANCING OF DOMESTIC HEALTH CARE TO MEDICAL ACCOUNT ACCOUNTS
author
E.V. SOKOLOV, E.V. KOSTYRIN
abstract
This work proposes a new scheme for financing the health care of the Russian Federation based on medical savings accounts (MHC), proves the technical feasibility of practical implementation of such a transition to a new form and substantiates its feasibility. This study shows the financing mechanism and the movement of cash flows during the implementation of the MNF. The main properties of the MHC are presented. The effectiveness of the new health financing scheme has been proven compared to the existing one. The total effect of the introduction of MHF in Russia in the amount of 1,65 trillion was calculated. rub. per year, mechanisms are proposed for its use in the system of continuously increasing the effectiveness of the new financing scheme and methods for resolving certain issues related to the implementation of the MHC in the RF health care financing system: medical care for newborns, care for insured in other regions, and pathologist services.
keywords
medical savings accounts, healthcare financing system, breakthrough technologies, the Russian economy, sources of replenishment of budgets.
ON ALTERNATIVE OPTIONS FOR ASSESSING THE LEVEL OF ECONOMIC DEVELOPMENT
author
M.V. JURBA, L.N. AKIMOV
abstract
The article considers various approaches to assessing the country's economic development. The traditional indicator is gross domestic product (GDP). In recent years, a large number of criticisms have accumulated regarding the use of this parameter, and their number is growing with the advent of new models of production and consumption. In this regard, the analysis of the main shortcomings of GDP is given, examples of other indicators measuring the level of economic development are given. It is proposed to use the inclusive development index as an alternative to GDP and other parameters. The analysis of the features and advantages of this indicator and its role in determining the priorities of the economic policies of various countries is given.
keywords
gross domestic product, economic development, inclusive growth, inclusive development index, quality of life.
