CONTENTS
ECONOMIC POLICY
Kasaev A. T. Problems of debt obligations of the regions and their impact on the financial policy of the Russian Federation
Doeva F. N. Sanitation of credit organizations in Russia as a tool for financial recovery of the banking sector
Umargadzhieva N. M. Information technology in industry
Chapaev N. M. Innovation in the development of tourism in Dagestan
PROBLEMS OF MANAGEMENT
Sharov A. G., Sharov V. A. The mechanism of state influence on information management and innovative modernization of the labor economy and personnel
Galazova M.V., Khugaeva Z. N., Avsaragova B.M. Features of the application of the program-targeted method for managing local budget expenditures by the example of the municipal formation of Vladikavkaz
Tadtaeva N.V., Les I.V. Analysis of tactics of financial management of the company "AV-TOVAZ"
Chapaev N. M. IT-technologies in the development of the service sector of the region
Gadzhiev N.K., Chekhilov A.D. Assessment of the level of informatization of enterprises and its impact on their socio-economic indicators by modeling methods (based on materials from industries of the Republic of Dagestan)
Ryabkov A. V. Dynamic management of educational content as the basis of SMART learning
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Bolonin A. I. Regional banks of Russia: ten years of development
Arkauti V.V., Eleskhanova A.K., Skaeva D.M. Blockchain technologies in the field of accounting, taxation and financial audit control: opportunities or threat?
Basieva L.V., Sevostyanova I.I., Khadikova E.K., Khaimanova O. T. Formation of information on cash flows in the process of accounting and analytical support
Kulumbekova T.E., Humpbacked. V. O. Credit risk management in a commercial bank using the example of Sberbank PJSC
Tadtaeva V.V., Kulumbegova L.V. Status and development of the debt securities market in Russia
Chapaev N. M., Alieva D. T. IT-technologies in small business
Umargadzhieva N. M. IT in the field of restaurant business
Gadzhiev N.K. Analysis of fixed assets of industrial enterprises using model-computer tools (according to the food industry of the Republic of Dagestan)
Boyko T. A. Development of an algorithm for constructing a multiple linear regression model
Kazarin S. V., Svechnikova N. Yu. Comparative analysis of the regions of the Russian Federation by the level of development of IT companies
Elistratov K. A., Gorelova T. P. Partnerships as a strategic tool in the high-tech products market
Dubov D. A., Gorelova T. P. Features of franchising activities in the Russian Federation
Kaparulin P. A., Korotkov A. V. Importance of introducing and moving companies to the electronic document management system
PROBLEMS OF DEBT OBLIGATIONS OF THE REGIONS AND THEIR INFLUENCE ON THE FINANCIAL POLICY OF THE RUSSIAN FEDERATION
author
A. T. KASAEV
abstract
The problem of regional debt continues to be a controversial issue in the formation of financial policy. The article discusses the modern problems of debt obligations of the regions and their impact on the financial policy of Russia at the present stage. The high significance of this problem in the context of the prevailing economic conditions is noted. The study provides a comprehensive analysis of the current situation in the field of debt policy and suggests ways to improve it.
keywords
debt obligations, credit conditions, regional forecasting system, credit conditions.
SANITATION OF CREDIT ORGANIZATIONS OF RUSSIA AS AN INSTRUMENT OF FINANCIAL HEALTH OF BANKING SECTOR
author
F. N. DOEVA
abstract
This article examines the issues of financial recovery of the banking sector of Russia from the perspective of applying the rehabilitation mechanism, assesses the current state of this procedure and draws conclusions about the appropriateness of this mechanism. It is indicated that the indicated mechanism has undergone some changes and now the recovery procedure is carried out using the funds of the Bank Sector Consolidation Fund, which is managed by a management company established by the Bank of Russia.
keywords
banking sector, rehabilitation, rehabilitation, revocation of licenses, sanatorium bank, sanitized bank.
INFORMATION TECHNOLOGIES IN INDUSTRY
author
N. M. UMARGADZHIEVA
abstract
This article discusses information technology in the industry of the Republic of Dagestan, the reasons that slow down the development of industry, as well as inflation, labor shortages, etc.
keywords
The Republic of Dagestan, production, investment, industry, products, subsidies.
INNOVATION IN THE DEVELOPMENT OF TOURISM OF DAGESTAN
author
N. M. CHAPAEV
abstract
This article discusses issues related to the need for innovation, as recent events on the world stage, the economic and political crises faced by the Russian Federation, require fundamental changes in certain industries. The tourism industry is not an exception, for the development of which there are all the possibilities, which, however, are not used. In this regard, there is a need to consider such innovations as the introduction of information technologies, which, according to the author, will entail a certain leap in improving the level of services provided in the tourist and recreational complex of Russia.
keywords
information technology, tourism, tourist and recreational complex, tourism in Dagestan.
MECHANISM OF STATE IMPACT ON INFORMATION MANAGEMENT AND INNOVATIVE MODERNIZATION OF ECONOMY OF LABOR AND PERSONNEL
author
A. G. SHAROV, V. A. SHAROV
abstract
Government action should be consistent with the goals outlined in the strategy. The information basis for developing a strategy is a long-term forecast of scientific and technological development, operating within the framework of a unified state forecasting system.
keywords
management, innovation, economic sanctions, market mechanisms, market demands, foreign investment, information management, labor economics, personnel.
FEATURES OF APPLICATION OF THE PROGRAM AND TARGET METHOD OF MANAGING LOCAL BUDGET EXPENDITURES ON THE EXAMPLE OF MUNICIPAL EDUCATION OF VLADIKAVKAZ
author
M.V. GALAZOVA, Z. N. KHUGAEVA, B.M. AVSARAGOVA
abstract
The article considers program planning as the main tool of the program-targeted approach to the management of the socio-economic development of the city and as a factor in improving the quality of management and distribution of budget funds.
keywords
budget, municipality, income, expenses, municipal programs.
ANALYSIS OF THE TACTICS OF FINANCIAL MANAGEMENT OF THE AVTOVAZ COMPANY
author
N.V. TADTAEVA, I.V. LES
abstract
The article analyzes the financial management of AvtoVAZ. We study both the organizational and economic characteristics of the company, and the growth of the effectiveness of the tactics of financial activity of the enterprise.
keywords
financial management, management tactics, profitability indicator, AvtoVAZ company, car markets, cars, pricing policy, financial tactics, world leaders.
IT-TECHNOLOGIES IN THE DEVELOPMENT OF THE SPHERE OF SERVICES IN THE REGION
author
N. M. CHAPAEV
abstract
This article discusses issues related to the need for the implementation of information technology, innovation in the services sector of the region. A comparative characteristic of the share of tourism in the GDP of various countries, the dependence of the hotel industry on the attention paid to tourism in the country is given. The development of tourism in Russia is a promising area for improving economic well-being. The main problems of tourism development in the Republic of Dagestan are considered. The role of the main specialized automated hotel reservation and reservation systems is explained.
keywords
information technology, GDP, innovative technologies, tourism, hotel industry, reservation and reservation systems.
EVALUATION OF THE LEVEL OF INFORMATIZATION OF ENTERPRISES AND ITS INFLUENCE ON THEIR SOCIO-ECONOMIC INDICATORS BY MODELING METHODS (ON MATERIALS OF ECONOMIC INDUSTRIES OF THE REPUBLIC OF DAGESTAN)
author
N.K. GADZHIEV, A.D. CHEKHILOV
abstract
The article considers the model-computer tools developed by the authors for assessing the level of computerization of enterprises. The essence and content of the informatization process, methodological approaches to assessing the level of informatization are determined. The analysis of the impact of the level of informatization on the socio-economic indicators of the enterprises of the Republic of Dagestan by sectors of the economy is carried out.
keywords
informatization, information and communication technologies, economic and mathematical modeling, econometrics, information and analytical systems.
DYNAMIC MANAGEMENT OF EDUCATIONAL CONTENT AS THE BASIS OF SMART LEARNING
author
A.V. Ryabkov
abstract
The article shows the advantages of a dynamic approach compared to a static approach to managing educational content. Dynamic management of educational content, which is the basis of SMART-training, can significantly, on the one hand, increase the number of students on a paid basis, and on the other hand, reduce the cost of operating an electronic learning system. The introduction of the principles of SMART-learning will allow us to effectively solve not only the economic problems of educational organizations, but also to a greater extent to meet the needs of citizens in high-quality educational content.
keywords
educational content, SMART-training, SMART-system, e-learning, information and communication technology.
REGIONAL BANKS OF RUSSIA: TEN YEARS OF DEVELOPMENT
author
A. I. BOLONIN
abstract
The country's development is determined by the level and state of the economy of the regions that form it. One of the factors in the development of the regional economy is the state of regional banks. The identification of patterns of development of regional banking markets allows us to formulate conceptual provisions for the formation of the country's system as a whole. The article discusses changes in indicators of the state of the largest regional banking markets over a ten-year period starting in 2007.
keywords
regional banks, regional banking markets, indicators of the state of banks.
BLOCKCHAIN TECHNOLOGIES IN THE FIELD OF ACCOUNTING, TAXATION AND FINANCIAL AUDIT CONTROL: OPPORTUNITIES OR THREATS?
author
V.V. ARKAUTI, A.K. ELESKHANOV, D.M. SKAEVA
abstract
This article examines the current issues of blockchain technology in the field of accounting, taxation and financial audit control as a special technology that opens up new opportunities for various economic entities. The emphasis is placed on the generalization and systematization of the available data; forecasts of the use of blockchain technologies in the formation of new markets related to the digital economy are presented. It is shown that in the context of the implementation of the digital economy in Russia, blockchain as a special technology provides advantages in the form of saving resources and time to various economic entities in the field of accounting, taxation and financial audit control when they carry out financial transactions.
keywords
digital economy, digitalization of business processes, blockchain technology, accounting, financial control, taxation, Federal Tax Service, tax authorities, taxpayers, tax returns, consulting, audit, audit firms.
FORMATION OF INFORMATION ON CASH FLOWS IN THE PROCESS OF ACCOUNTING AND ANALYTICAL SECURITY
author
L.V. BASIEVA, I. I. SEVOSTYANOVA, E.K. KHADIKOVA, O.T. KHAYMANOVA,
abstract
The article discusses the factors that influence the formation of enterprise cash flows, differentiates cash flows by direction in order to conduct accounting and analytical work, schematically presents the process of generating information sources.
keywords
information, flow, accounting and analytical, software, financial operations, factors.
CREDIT RISK MANAGEMENT IN A COMMERCIAL BANK ON THE EXAMPLE OF Sberbank PJSC
author
T. E. KULUMBEKOVA, V.O. GORBATYKH
abstract
The banking sector is exposed to a considerable number of risks. Each market entity is faced with an urgent problem of credit risk management. Each banking risk has its own characteristics, which distinguishes them from each other. Such differences may be the place and time of occurrence of the risk; set of factors, external and internal, affecting the level of risk; methods of analysis of specific banking risk and ways to reduce it. When performing any operation, the presence of risk does not go by the wayside. Its scale may be different. It is important for the bank not so much to avoid risk as to predict and reduce it to a minimum size. Risk is understood as the probability, the threat of a bank losing a certain part of its resources, lost income or additional expenses in the implementation of certain financial transactions.
keywords
credit risk, commercial bank, credit, risk management, loan portfolio.
STATE AND DEVELOPMENT OF THE DEBT SECURITIES MARKET IN RUSSIA
author
V.V. TADTAEVA, L.V. KULUMBEGOVA
abstract
For the socio-economic development of Russia, the securities market plays a crucial role, being the main tool for attracting investment and developing the investment sector. The securities market, being an integral part of the financial market, allows for the accumulation, concentration and redistribution of capital using financial instruments such as securities. In this regard, the article examines the nature of debt securities, examines the state and characteristics of the debt securities market in the domestic market, analyzes the volume, structure, dynamics, and volume of debt securities of the Russian Federation.
keywords
securities market, bond, bill, savings (deposit) certificates, debt securities, bonds of the Central Bank of the Russian Federation, issuer, investor, credit organization, securities turnover ratio.
IT TECHNOLOGIES IN SMALL BUSINESS
author
N. M. CHAPAEV, D. T. ALIYEVA
abstract
The article explains the relevance of the application of information technology in small business. The most relevant information technologies that increase business efficiency are considered. A comparative description of the most important categories of cloud services that can be provided to the client is given.
keywords
information technology, small business, cloud services, GDP, innovative technologies, information security.
IT IN RESTAURANT BUSINESS
author
N. M. UMARGADZHIEVA
abstract
This article is devoted to the study of the problem and prospects of using Internet technologies to automate the restaurant business. The features of the restaurant business are also considered, the need for automation of the restaurant business with the help of innovative information technologies is substantiated.
keywords
information system, restaurant business, service automation.
ANALYSIS OF THE FUNDAMENTAL FUNDS OF INDUSTRIAL ENTERPRISES USING MODEL-COMPUTER TOOLS (ACCORDING TO THE FOOD INDUSTRY ENTERPRISES OF THE REPUBLIC OF DAGESTAN)
author
N.K. GADZHIEV
abstract
The article discusses the model-computer tools developed for the analysis of fixed assets. Using this toolkit, the analysis of fixed assets for five industrial enterprises of the food industry of the Republic of Dagestan was carried out.
keywords
fixed assets, fixed assets, information systems, information and analytical systems, analysis of fixed assets of the enterprise.
DEVELOPMENT OF AN ALGORITHM FOR CONSTRUCTING A MODEL OF MULTIPLE LINEAR REGRESSION
author
T.A. BOYKO
abstract
The article discusses the algorithm for constructing a multiple linear regression model. Additionally, three stages of building the model and coefficients, which must be taken into account, are analyzed. The results can be used in various software products.
keywords
multiple regression, correlation coefficient, determination coefficient, dispersion inflation factor.
COMPARATIVE ANALYSIS OF THE REGIONS OF THE RUSSIAN FEDERATION BY THE LEVEL OF DEVELOPMENT OF IT COMPANIES
author
S.V. KAZARIN, N. Yu. SVECNIKOVA
abstract
The digital economy is based on the digital goods and digital services sector. In this regard, increasing the development efficiency of IT companies at the regional level plays a large role. A study of the effectiveness of the development of IT companies in the regions of the Russian Federation over time. As a basic research method, we used the parametric method of constructing the efficiency boundary - stochastic frontier analysis. The region was considered as a complex system with a set of input and output parameters. To minimize the number of input parameters to the model, only those statistical indicators were selected for which a statistically significant relationship was observed with the indicator “Revenue of IT companies, thousand rubles” (output parameter): for the 2016 model, “The number of IT companies, units "," Received by the income tax of IT companies, thousand rubles ", for the 2017 model -" The number of IT companies, units "," The average number of employees of organizations, people "," Received by the income tax of IT companies, thousand rubles ”,“ Fund of accrued wages to employees, thousand rubles ”. Stochastic frontier models for the development of IT companies in the regions of the Russian Federation for 2016-2017 are built. Quantitative values of technical efficiency coefficients based on the constructed models were obtained, groups of regions with low, “below average”, average, “above average” and high level of development of IT companies in 2017 were identified. By means of ranking, a comparative analysis of the regions of the Russian Federation by the level of development of IT companies for 2016-2017 was carried out. The fiscal policy of a number of entities regarding the provision of tax benefits to IT companies does not have a significant impact on improving the overall effectiveness of the development of information technology as a field of activity in the region. At the same time, the regions of the Russian Federation have a high degree of differentiation according to the level of development of IT companies.
keywords
IT company, front-end model, technical efficiency.
PARTNER RELATIONSHIPS AS A STRATEGIC TOOL IN THE HIGH-TECH PRODUCT MARKET
author
K.A. ELISTRATOV, T.P. GORELOVA
abstract
This article presents the main trends in partnerships in the high-tech products market. Inconsistency of legal support in the innovation sphere with the relevant norms of corporate, investment, tax and social legislation, inconsistency of actions to support business entities that are involved in the development and implementation of leading production technologies cause a decrease in innovation activity, a general deterioration in the innovative culture of society, and negative changes in the economy. Despite such a number of negative trends, Russia is in second place in terms of production of high-tech products among countries with developing economies. Therefore, there is a need to study the main reasons for the development of marketing partnerships in the high-tech products market.
keywords
trends, marketing partnerships, high-tech products market, innovation.
FEATURES OF FRANCHISING ACTIVITIES IN THE RUSSIAN FEDERATION
author
D.A. DUBOV, T.P. GORELOVA
abstract
The development of franchising in Russia is mainly based on global trends. In order to attract new franchise customers and end users, the subsequent emergence of new franchises and business formats is expected. In the regions of Russia, the development of potential franchisees begins. There is a demand for franchises from organizations and shopping centers that are lessors of premises. Successful franchises are always in demand. The sector of potential franchisees has also changed qualitatively, for the most part these are competent businessmen offering a good product.
keywords
franchising, entrepreneurship, small and medium-sized businesses.
IMPORTANCE OF THE INTRODUCTION AND TRANSITION OF COMPANIES TO THE ELECTRONIC DOCUMENT CIRCULATION SYSTEM
author
P.A. KAPARULIN, A.V. KOROTKOV
abstract
The level of automation of the processes of working with documents, the use of electronic document management elements have a significant impact on the organization of managerial work, the emergence of new features in the work of managers and specialists. New approaches and common principles for the formation of electronic document management in the company appear in almost all areas of activity. Today, enterprise managers clearly understand that the introduction of a workflow system means not only restoring order in documents, but also a strong indicator of competitiveness.
keywords
electronic document management, electronic document management system, modern information management tools.
