CONTENTS
ECONOMIC THEORY
Bgane Yu. K., Bolik A. V., Tupikha N. A., Khetagurova Z. V. Place and role of the category “heterogeneous economic system” in the system of categories of economic science
Khetagurova Z. V., Dzodzikova F. V., Tarhanova Z. E. Economic interests, property relations and imperatives of economic behavior of business entities
ECONOMIC POLICY
Dzokaeva Z. M. Institutional Prerequisites for the Interaction of the State and Private Capital in the Economic System
Tsutsieva O.T., Sakkaeva M.G. To the question of the formation and implementation of the concept of a green economy
Salov N. A. Influence of strategic development programs of the Russian Federation on the functioning of the domestic sector of information and telecommunication technologies
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Molchan A.S., Pogrebnaya N.V., Altunyan M.O., Krikun K. S. Features of the use of innovative technologies in the crop production industry of the Krasnodar Territory: problems and development trends
Antoshkina A. V., Avdeeva R. A., Ukolova A. S. Ensuring the economic security of an agricultural enterprise under sanctions
Sannikova T. D. Mechanisms for ensuring the continuous well-being of rural residents
PROBLEMS OF MANAGEMENT
Aylarova Z. A. Problems of the development of entrepreneurial structures in the context of the economic crisis
Glushko E. Yu., Kolesnik A. V. Reforming of accounting of income in Russia in accordance with international requirements
Ilyakova I.E., Lizina O.M., Fedonina O. V. Institutional mechanism for ensuring the intellectual potential of youth: domestic practice and foreign experience
Levashov O. A., Burykin A. D. Ways to optimize the system of incentives for personnel in an organization
Batova T.N., Savelyeva M.A. Organizational structure and staffing of project activities
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Bolik A. V., Tupikha N. A., Khetagurova Z. V., Lolaeva B. Kh. Sanctions against the Russian economy: causes and consequences
Zangionov A.N., Eloeva Ya. R., Malieva Ya. A. Mechanisms for promoting the development of small and medium-sized businesses (for example, North Ossetia-Alania)
Antipova O. V. Methods of choosing an investment project
Tokaeva B. B., Dzobelova V. B. Labor remuneration and taxes
Klochikhin G. A. Actual problems and ways of reforming transport taxation in Russia, foreign practice of transport taxation
Borovikova T.V., Petushkova G.A., Tischenkova G.Z. A model of financial risk management of a credit institution
Oleinik A.N., Serikov V.V., Tetyukhina E.P. Analysis of financial results of the activities of commercial organizations
Sausheva O.S. Diagnosis of the level of economic security of a region in the context of the formation of a circular economy
PLACE AND ROLE OF THE CATEGORY “HOMOGENEOUS ECONOMIC SYSTEM” IN THE SYSTEM OF CATEGORIES OF ECONOMIC SCIENCE
author
Y. K. BHANE, A. V. BOLIK, N. A. TUPIKHA, Z. V. KHETAGUROV
abstract
The article defines the place and role of the category “heterogeneous economic system” in the system of categories of economic science, reveals the internal content of the category “heterogeneous economic system”. It is noted that heterogeneous systems gravitate toward “manual” control, are characterized by stagnation, and their development is rarely evolutionary. It was found that the heterogeneity of the system affects not only the qualitative heterogeneity of the elements and intrasystem connections, but also the heterogeneity of the goals of the functioning of the elements of the system, including the possibility of the existence of goals of elements that come into direct conflict with the general system goals.
keywords
system, heterogeneous economic system, economic interests, coordination of economic interests, dysfunction of formal institutions.
ECONOMIC INTERESTS, RELATIONS OF PROPERTY AND EMPIRE OF ECONOMIC BEHAVIOR OF SUBJECTS OF ECONOMIC ACTIVITY
author
Z. V. KHETAGUROV, F. V. DZODZIKOV, Z. E. TARKHANOV
abstract
The article discusses the theoretical foundations of the analysis of economic needs, property relations and defines the imperatives of economic behavior of business entities. The authors noted that the purposeful activity of the subjects of economic relations, the desire to increase and efficiently use the resources available to them in order to most fully satisfy their needs, is inextricably linked with economic interests and property relations. Moreover, taking into account the existing certain subjective-objective side of economic interests, property relations should be integrated into this concept, through the personification of which the manifestation of economic interests takes place.
keywords
need, economic interest, economic entity, property, coordination of economic interests, reproduction process.
INSTITUTIONAL BACKGROUND OF INTERACTION OF THE STATE AND PRIVATE CAPITAL IN THE ECONOMIC SYSTEM
author
Z. M. DZOKAEVA
abstract
The article highlights the theoretical issues of the interaction of elements of the innovation system, contributing to its qualitative formation. This is especially effective when using public-private partnerships. In this aspect, the tasks of the state’s presence in the innovation sphere, its desire to directly participate in these processes, which include many risks, are considered, which is a powerful incentive for businesses to place their own funds for long periods in innovative projects.
keywords
public-private partnership, innovation, the economic system, private capital, public property, public and private resources.
TO THE QUESTION OF FORMING AND IMPLEMENTING THE CONCEPT OF A “GREEN” ECONOMY
author
O. T. TSUTSIEVA, M. G. SAKKAEVA
abstract
The article considers the "green" economy as a new global course of innovative anti-crisis development of the global economy, aimed at improving the sustainable well-being of the population. It includes the creation of the latest infrastructure, involves the mass reproduction of high-paying jobs, contributes to the transition to new principles of financing and taxation. The analysis of "green" innovative strategies of various countries of the world is carried out.
keywords
“Green” economy, infrastructure, innovative path, direction, anti-crisis development, trend, environment, new technologies.
INFLUENCE OF STRATEGIC DEVELOPMENT PROGRAMS OF THE RUSSIAN FEDERATION ON THE FUNCTIONING OF THE DOMESTIC SECTOR OF INFORMATION-TELECOMMUNICATION TECHNOLOGIES
author
N. A. SALOV
abstract
The paper considers the role and place of IT outsourcing in projects for the development and maintenance of information systems of economic entities as one of the tools to increase their effectiveness.
keywords
IT outsourcing, management, project, IT project, development, maintenance, information system.
FEATURES OF USING INNOVATIVE TECHNOLOGIES IN THE PLANT INDUSTRY OF THE KRASNODAR REGION: PROBLEMS AND TRENDS OF DEVELOPMENT
author
A.S. MOLCHAN, N.V. POGREBNAYA, M.O. ALTUNYAN, K.S.
abstract
In order to identify problems and development trends of the issue under study, the article analyzes the production status of the plant growing industry in the Krasnodar Territory: in the dynamics of 2015-2017. considered the cultivated area, the productivity of the main cultivated crops in the Krasnodar Territory, the level of profitability of the crop industry on average for agricultural organizations in the studied region. The article assesses the innovative development of the crop sector in the region, considers the composition of the scientific base of agriculture in the Krasnodar Territory, its latest achievements and developments. This scientific article proposes a scheme of the relationship between the components of the process of creating and applying innovative technologies, which will ensure a significant increase in the quality of scientific achievements, the development of infrastructure for the implementation of innovative projects and will create the prerequisites for the optimal development of the system of existing innovations.
keywords
innovative technologies, crop production, Krasnodar Territory, state program, innovative potential, scientific base.
ENSURING ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISE UNDER CONDITIONS OF SANCTIONAL RESTRICTIONS
author
A. V. ANTOSHKINA, R. A. AVDEEV, A. S. UKOLOV
abstract
The article provides an overview of current problems of ensuring economic security of agricultural enterprises under the conditions of sanctions restrictions, assesses the level of economic security of a large agricultural producer in the Krasnodar Territory, analyzes threats and sources of their occurrence at different levels, substantiates ways to increase the level of economic security of the enterprise under study and a mechanism for assessing, analyzing and neutralizing its internal and external threats.
keywords
agricultural enterprise, sanctions, economic security, threats, sources of threats, development directions.
CONTINUOUS WELL-BEING MECHANISMS FOR RURAL RESIDENTS
author
T. D. SANNIKOVA
abstract
The article discusses the mechanisms, the use of which in the management of rural territories contributes to the well-being of the population. Particular attention is paid to the mechanism of social partnership, in which both management tools and self-organization processes should be involved.
keywords
well-being, rural population, management mechanisms, systematic, local government.
PROBLEMS OF DEVELOPMENT OF ENTREPRENEURIAL STRUCTURES UNDER THE CONDITIONS OF ECONOMIC CRISIS
author
Z. A. AYLAROVA
abstract
The importance of ensuring in modern conditions of crisis-free development and sustainable functioning of entrepreneurial structures is largely due to the growing need to create fundamentally new and adapt existing mechanisms of development and tools for managing entrepreneurial structures at various levels of regulation of economic processes.
keywords
entrepreneurial structures, sustainable development, real credit, competitive environment, development problems in a crisis.
REFORMING ACCOUNTING ACCOUNTS IN RUSSIA IN ACCORDANCE WITH INTERNATIONAL REQUIREMENTS
author
E. Yu. GLUSHKO, A.V. KOLESNIK
abstract
The article highlights theoretical approaches to the definition of income. In this aspect, the issues of the content of accounting reform, the reasons for its transition from Russian accounting standards to international financial reporting standards, including explanations of the rules for the transition of organizations to international standards with minimal losses, are considered. A comparative analysis of the regulatory documentation of the international, which has expired and is valid in the territory of the Russian Federation in our time, is carried out.
keywords
accounting, PBU, IFRS, organization income, revenue, cost, standard, accounting reform, financial statements.
JUVENAL POTENTIAL AS A FACTOR OF INNOVATIVE ECONOMIC DEVELOPMENT
author
I. E. Ilyakova, O. M. Lizina, O. S. Sausheva
abstract
The article considers the problems of the formation of the intellectual potential of youth in Russia. The expert data on the state of intellectual potential are analyzed. The main factors that prevent young people from occupying a position adequate to the modern type of economic development are identified. The study provides an overview of domestic practice to ensure intellectual potential and offers certain recommendations in the field of using foreign experience on the issue under study.
keywords
potential, intellectual potential, youth, value-moral attitudes of youth, institutional mechanism, youth policy.
WAYS OF OPTIMIZATION OF THE LABOR STIMULATION SYSTEM PERSONNEL IN THE ORGANIZATION
author
O. A. LEVASHOV, A. D. BURYKIN
abstract
The article considers the main approaches to optimizing the system of incentives for staff in the organization; The essence, the main components, functions and requirements for the organization of labor stimulation are highlighted. Particular attention is paid to the classification of principles for creating a material incentive system based on world experience in organizing and stimulating labor; analysis of the most possible types of non-monetary rewards used in various organizations.
keywords
system, incentive, labor, personnel, organization, function, requirement, principle, material incentive, monetary (non-monetary) incentive.
ORGANIZATIONAL STRUCTURE AND PERSONNEL SUPPORT OF PROJECT ACTIVITY
author
T. N. BATOVA, M. A. SAVELYEVA
abstract
The organizational structure is the most important tool for enterprise management in a dynamic external environment. The article discusses different types of organizational structures, their importance in enterprise management, and also discusses in detail the matrix organizational structure and its application. The importance of choosing the personnel strategy of the enterprise and the formation of the personnel potential of the enterprise is commented. Recommendations on the formation of a human resource for project activities are provided.
keywords
staffing, projects, matrix organizational structure, management tools.
SANCTIONS AGAINST THE RUSSIAN ECONOMY: CAUSES AND CONSEQUENCES
author
A.V. BOLIK, N.A. TUPIKHA, Z. V. KHETAGUROV, B. Kh. LOLAEV
abstract
The article discusses the causes and consequences of the sanction pressure exerted by the European Union and the United States on the Russian economy. The authors substantiate the relevance of the discussion of the effectiveness of restrictive measures applied to the domestic economy, note the ambiguity of the applied sanctions against Russia, analyze the content of a new package of anti-Russian measures and the expected consequences for leading industries, the country's population, and the pace of development of the Russian economy.
keywords
sanctions, effectiveness of measures, resources, economic effect, government securities.
MECHANISMS FOR FACILITATING THE DEVELOPMENT OF SMALL AND MEDIUM BUSINESSES (BY THE EXAMPLE OF PCO – ALANIA)
author
A.N. ZANGIONOV, Ya. R. ELOEVA, Ya. A. MALIEVA
abstract
At present, there are many measures of state support in Russia, but not every entrepreneur who starts or dreams about his business knows them. Some entrepreneurs are rejecting government support measures due to bureaucratic obstacles or unwillingness to submit reports. Although, within the framework of existing business development programs, you can get grants and soft loans. In North Ossetia-Alania, by Decree of the Government of the Republic of North Ossetia-Alania on August 5, 2011 No. 216, the Entrepreneurship Support Fund was created, which is a non-profit organization whose purpose is to develop the infrastructure for supporting small and medium enterprises. The founder of the FPP is the Ministry of Economic Development of North Ossetia-Alania. Services provided by the Entrepreneurship Support Fund: consulting, informational and methodological; provision of audit and accounting services; marketing research; business trainings, seminars, master classes and other educational events; forums, conferences, round tables, presentations; drawing up business plans; lawyer consulting; organization and holding of exhibition and fair events.
keywords
enterprise, capital, business, entrepreneur, analysis, profit, support.
METHOD OF SELECTION OF INVESTMENT PROJECT
author
O. V. ANTIPOVA
abstract
A methodology is proposed for choosing an option for investing funds using the technology used, which reflects the level of costs and the effectiveness of invested funds. Based on this technique, the investment option is being developed that contributes to the achievement of planned indicators for making a profit and increasing the efficiency of investment investments with minimal costs.
keywords
investment policy, costs, investment efficiency, overhead costs, basic costs.
LABOR PAYMENT AND TAXES
author
B. B. TOKAEV, V. B. DZOBELOV
abstract
The article reveals the specifics of the remuneration system in the Russian Federation and the North Caucasus Federal District. One of the most significant types of costs for any company is the cost of staff remuneration. To solve the problems of management accounting, labor costs must be classified according to certain criteria. The study and analysis of the totality of costs for labor contributes to the adoption of the right managerial decisions. The article also provides the opinion of other authors on this issue.
keywords
wages, calculations, wages, labor productivity, working hours, labor market institutions, minimum wage (minimum wage), state regulation of wages, wage differentiation, wage system, forms of remuneration, personal income tax.
TOPICAL PROBLEMS AND WAYS OF REFORMING TRANSPORT TAXATION IN RUSSIA, FOREIGN PRACTICE OF TRANSPORT TAXATION
author
G. A. KLOCHIKHIN
abstract
Transport tax is one of the main sources of replenishment of the budgets of the constituent entities of the Russian Federation. But given the imperfection of Russian legislation on taxes and fees, tax collection remains low. The system for determining the tax base is somewhat outdated and does not correspond to modern conditions, which causes dissatisfaction on the part of taxpayers. The article discusses the problems of calculating the transport tax and possible ways to solve them, the validity of the idea of abolishing the tax and including it in the excise tax on gasoline, and also describes the new taxation system for heavy vehicles “Platon” for the Russian Federation.
keywords
transport taxation, transport tax, regional taxation, regional tax policy, transport tax administration, tax card, Platon system.
CREDIT ORGANIZATION FINANCIAL RISK MANAGEMENT MODEL
author
T.V. BOROVIKOVA, G.A. PETUSHKOVA, G.Z. TISHCHENKOVA
abstract
This article discusses the features and system of financial risk management in commercial banks in Russia, shows the need to build a holistic model for assessing and managing financial risks to improve the economic security of credit organizations. The causes of financial risks of credit organizations, the dependence of their manifestation on the spectrum and the strength of the impact of various factors are investigated. The article shows the importance of taking into account the ongoing systemic digitalization of the economy, which causes global changes and defines new development opportunities and threats to the economic security of the financial system. An attempt was made to conduct a systematic analysis of the activities of credit organizations and determine the level of financial risk and economic security. In order to confirm the hypothesis put forward for system analysis, six large banks of the Russian Federation were selected (Binbank PJSC, Promsvyazbank PJSC, Alfa Bank PJSC, Rosbank PJSC, Sberbank PJSC, Trustbank PJSC), studied parameters of the main indicators of manifestation of financial risks and their compliance with regulatory safety requirements. The article also presents promising areas of improvement and development of the financial risk management system of commercial banks.
keywords
regional economy, financial risks, economic security, risk management model, credit organizations, system analysis, economic analysis, analysis methods.
ANALYSIS OF FINANCIAL RESULTS OF ACTIVITIES OF COMMERCIAL ORGANIZATIONS
author
A. N. OLEYNIK, V. V. SERIKOV, E. P. TETYUKHIN
abstract
The article reveals the reasons for the change in the financial results of the gas supplying organization, presents the results of a factor analysis of the cost of production and profit from sales, and considers the trends in net profit. Based on the margin analysis, the critical sales volume (break-even point), financial strength and operational leverage were determined, the “strengths” and “weaknesses” of the organization under consideration were analyzed, and the dependence of profit reduction on sales on changes in sales volumes was examined. Ways to reduce accounts receivable and improve financial results are identified, a methodology for determining the amount of discounts for timely payment of products is proposed.
keywords
analysis, methodology, efficiency, expenses, cost, accounts receivable, financial results, sales profit, net profit, margin income, break-even point, financial stability margin, operating leverage, SWOT analysis, discount optimization.
DIAGNOSTICS OF THE LEVEL OF ECONOMIC SECURITY OF THE REGION IN THE CONTEXT OF FORMATION OF CIRCULAR ECONOMIES
author
O.S. SAUSHEVA
abstract
The article considers the problem of the formation of a regional strategy for resource conservation and resource efficiency as an essential element of the region’s economic security system. This is a particularly urgent task for resource- and energy-deficient regions in the context of building a new model of the circular economy. Based on the indicative method, a diagnosis of economic security in the field of energy conservation and energy efficiency was carried out and the most acute threats in this area were identified. It is concluded that it is necessary to develop goals and directions for a resource conservation policy as a priority for sustainable and effective development of the regional economy.
keywords
resource saving, recycling, circular economy, economic security.
