CONTENTS
ECONOMIC THEORY
Agarkova L.V., Agarkov V.V., Kitova V.V. Dividend policy of the corporation and the development of theoretical approaches to its modeling
Anisimova S. V., Mustafaeva S. R. Issues of systemic balance of business processes of domestic companies
ECONOMIC POLICY
Glaz V.N., Ionov A. Ch., Kochkarova Z. R. Socio-economic development of consumer cooperation in the 90s of the twentieth century
Kalyugina S. N., Kibalnikova A. M., Lobankova A. E. Innovations in social business and intersectoral interaction: the path to social well-being
PROBLEMS OF MANAGEMENT
Cherepov P.V., Zolotukhina I.V. Use by organizations of marketing innovation tools in the modern economy
Ionov A. Ch., Belozerova I. A., Salpagarov R. U. Structure and conditions for the application of functional organization strategies
Blokhina I. M., Nevodova I. A., Murodyan L. A., Namazov E. E. Key directions for increasing the efficiency of budget expenditures
Zaitseva I.V., Kaznacheeva M.G., Rezenkov D.N. Economic and mathematical modeling of the multiplicity of interests of participating agents on the labor exchange
Belousova G. A. Human Resource Management in the Digitalization of the Economy
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Agarkova L.V., Agarkov V.V., Kitova V.V. Express assessment of the dividend policy of a corporation
Denikaeva R.N., Nagapetyan Z. Kh., Gazaryan Yu. A. Analysis of the banking services market in the Stavropol Territory
Kozayeva O.T., Dobaeva A.V. Risk-oriented approach in the control work of the Federal Tax Service of Russia (using the ASK VAT-2 software package as an example)
Glotova I. I., Tomilina E. P., Maksimova E. V. Legal risks in the risk management system of an insurance organization
DIVIDEND CORPORATION POLICY AND DEVELOPMENT OF THEORETICAL APPROACHES TO ITS MODELING
author
L.V. AGARKOVA, V.V. AGARKOV, V.V. KITOVA
abstract
The article is devoted to the study of the theoretical foundations of dividend policy in the corporate governance system. The study of existing scientific points of view regarding the understanding of the essence of dividend policy made it possible to offer an author's interpretation of this economic category. An analysis of the theories justifying the company’s relationship with the owners led to the conclusion that to date, none of them is considered as a universal approach to the formation of dividend policy.
keywords
dividend policy, dividend payments, equity, earnings per share.
ISSUES OF SYSTEM BALANCING OF BUSINESS PROCESSES OF DOMESTIC COMPANIES
author
S.V. ANISIMOVA, S.R. MUSTAFAEV
abstract
The current urgent task of the national economy is to solve strategic problems accumulated over decades. This national task can and should be solved by attracting a "more technical" approach based on the method of systemic balance. Even in the classical literature on strategic planning, attention was paid to the specific formulation of goals and indicators of final achievements, but reality does not make it possible in difficult cases to select specific goals and, especially, indicators of the implementation of these goals.
keywords
national economy, systemic balance, strategic planning, business process.
SOCIO-ECONOMIC DEVELOPMENT OF CONSUMER COOPERATION IN THE 90S OF THE XX CENTURY
author
V.N. EYE, A. CH. IONOV, Z. R. KOCHKAROV
abstract
The article is devoted to the features of the socio-economic development of consumer cooperation at the end of the twentieth century, special attention is paid to consumer cooperation in the south of Russia.
keywords
consumer cooperation, cooperative, law, reform, crisis.
INNOVATIONS OF SOCIAL BUSINESS AND INTER-SECTOR INTERACTION: THE WAY TO PUBLIC WELFARE
author
S. N. KALYUGINA, A. M. KIBALNIKOVA, A. E. LOBANKOVA
abstract
The article considers the willingness of business to implement social innovation in unstable market conditions, the role of innovation in ensuring the well-being and prosperity of society. The paper also discusses the concept of social innovation and emphasizes the need for intersectoral interaction.
keywords
innovation, business, social entrepreneurship, sustainable development, quality of life.
USE OF INNOVATION MARKETING INSTRUMENTS BY THE ORGANIZATIONS IN THE MODERN ECONOMY
author
P.V. Cherepov, I.V. Zolotukhin
abstract
The article is devoted to the issues of using organizations marketing innovation tools in the modern economy.
keywords
marketing, innovation, competition, consumer.
STRUCTURE AND CONDITIONS OF APPLICATION OF FUNCTIONAL STRATEGIES OF THE ORGANIZATION
author
A. Ch. IONOV, I. A. BELOZEROVA, R. U. SALPAGAROV
abstract
The article is devoted to the implementation of the planning process of the organization’s strategy, the structure and conditions of the strategy.
keywords
planning, management, strategy, strategic planning, process.
KEY DIRECTIONS FOR INCREASING THE EFFICIENCY OF BUDGET EXPENDITURES
author
I. M. BLOKHINA, I. A. NEVODOVA, L. A. MURODYAN, E. E. NAMAZOV
abstract
The article is devoted to the efficiency of budget expenditures, key areas of their increase, in particular, the application of program-targeted methods and budget expenditure reviews.
keywords
budget expenditures, efficiency, effectiveness, government program, concept, reviews.
ECONOMIC AND MATHEMATICAL MODELING OF THE MULTIPLE INTERESTS OF PARTICIPATING AGENTS ON THE LABOR EXCHANGE
author
I.V. ZAYTSEVA, M.G. KAZNACHEEVA, D.N. REZENKOV
abstract
In this paper, a dynamic model of multi-agent interaction between employers (employers of labor resources) in the labor market and workers with various skills in the form of a game with n participants is formalized. Under the terms of the game, the labor exchange receives offers from workers of various qualifications applying for vacancies from employers. It is necessary to maximize the utility of each employer for all periods considered. It is assumed that the conditions of the game allow cooperative actions of the participants. In addition, the conditions for the acquisition of workers may change over time. The paper presents and explores the model of multi-agent interaction between employers in the labor market by numerical method. A compromise solution and Nash equilibrium are found for the developed model.
keywords
model, labor resources, labor exchange, compromise solution.
HUMAN RESOURCES MANAGEMENT UNDER ECONOMIC DIGITALIZATION
author
G. A. BELOUSOV
abstract
The article is devoted to changes in the field of human resource management in the transition to a digital economy. Digital transformation is based on three components: technological, which allows you to build a digital infrastructure, educational and communication. It is necessary to constantly develop these areas and thereby contribute to the formation of a culture that makes employees more flexible and proactive. This will help create an environment in the company where digitalization will be most effective.
keywords
digital economy, human resource management, digitalization, lifelong learning.
EXPRESS EVALUATION OF DIVIDEND CORPORATION POLICY
author
L.V. AGARKOVA, V.V. AGARKOV, V.V. KITOVA
abstract
The article is devoted to the study of the corporation’s dividend policy and makes it possible to highlight its characteristic features: the regular nature of dividend payment, an insignificant amount of dividends in comparison with the market value of the company, formalization of the dividend policy in internal regulatory documents. It is concluded that the increase in the market value of shares of PJSC NK Rosneft is largely due to the investment policy and the focus of shareholders on making profit in the long term.
keywords
dividend policy, shareholder benefits, dividend payments, dividend stability.
ANALYSIS OF THE BANKING SERVICES MARKET OF THE STAVROPOL REGION
author
R. N. DENIKAEVA, Z. H. NAGAPETYAN, Yu. A. GAZARYAN
abstract
The article is devoted to the study of the banking services market in the Stavropol Territory. The assets of credit organizations in the region are studied. The sizes of attracted and placed funds of credit organizations are analyzed. The characteristic of the structure of credit investments of the banking system of the region is given.
keywords
banking sector, banking services, credit institution, bank assets, fundraising, placement of funds.
RISK-ORIENTED APPROACH IN THE CONTROL WORK OF THE FTS OF RUSSIA (ON THE EXAMPLE OF USING THE ASK VAT-2 SOFTWARE COMPLEX)
author
O. T. KOZAEVA, A. V. DOBAEVA
abstract
The aim of the study is to identify prospects for improving the control work of the Federal Tax Service of Russia on the basis of a risk-based approach when using the ASK VAT-2 software package. Actual problems in the area of work of the Federal Tax Service on monitoring compliance by taxpayers with the norms established by the current legislation on settlements with budgets of all levels are considered. The article notes that the Federal Tax Service of Russia has transformed into a huge service platform that not only generates revenue, but also allows you to save money. In the audit, the tax service has been using a risk-based approach for several years, the purpose of which is to concentrate the limited personnel, time, material and other resources of the state in areas of maximum risk, identify and suppress possible violations while reducing the administrative burden on bona fide business entities. The federal tax service, among other government bodies, undoubtedly leads both in the date of application and in the effectiveness of using a risk-based approach. The study provides data on the audit work of the Federal Tax Service in the Republic of North Ossetia-Alania. The authors point out that it is necessary to improve the forms and methods of control work of tax authorities. The subject of the study is to consider the specifics of use by all tax authorities of Russia of the automated control system ASK VAT-2, which has been phased in, starting in 2013, to consider the prospects for the development of automated control by the Federal Tax Service of Russia. In the article, the authors used general scientific and economic research methods: methods of analysis of the regulatory framework, methods of observation, generalization and forecasting. The scientific novelty of the study is to substantiate a set of theoretical and practical provisions that are aimed at improving the organization of the control work of tax authorities.
keywords
tax audits, budget revenues, the Federal Tax Service, audit work, a risk-based approach, value added tax, software, automated control, tax administration, taxpayers good faith.
LEGAL RISKS IN THE SYSTEM OF RISK MANAGEMENT OF THE INSURANCE ORGANIZATION
author
I. I. GLOTOV, E. P. TOMILINA, E. V. MAKSIMOVA
abstract
The article discusses the main types of legal risks that affect the insurance organization. For clarity and accessibility of understanding, examples of legal risks from real practice of the insurer are given. In conclusion, the methods of legal risk management are presented and recommendations on their application are given.
keywords
legal risk, contractual risk, legal risk assessment, insurance fraud, legal risk management, legal risk minimization.
