CONTENTS
ECONOMIC THEORY
Kubatieva L. M., Vataev M. O. Methodological foundations of controlling
Markov A.V., Sokolova G.N. Place of public control in improving the efficiency of municipal authorities
ECONOMIC POLICY
Rubaeva L.M., Abdullaev G.A.-O. Public Debt Management as a Factor in Balancing the Budget
Revyakin A. S. Consolidation of resources as one of the directions of sustainable development of the industrial policy of Russia
Mardeyan N. A., Manukov E. R. Management of the structure of the state external debt in the Russian Federation
Mirzabekova M. Yu., Dzhagaeva M. M. Economic essence and classification of risks in the context of modern scientific concepts
Rubaeva L. M., Tegetaeva O. R. Features of inflationary processes in Russia
Khachaturova E.,., Bitsoeva D. A. Digitalization of the Russian economy and corporate governance
Tedeeva Z. B., Fidarova M. A. State financial regulation of entrepreneurial activity
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Rubaeva L. M., Datieva A. A. Problems and prospects for the development of agribusiness in the North Caucasus Federal District
PROBLEMS OF MANAGEMENT
Kubatieva L. M., Gaseeva Z. G. The relationship of budgeting with other elements of management accounting
Bitsoeva D. A., Volik M. V. Features of the Internet of things and problems of its implementation
Sautiev A. A., Plieva A. R. System and improvement of public finance management in Russia at the present stage of development
Mirzabekova M. Yu., Tedeeva M. M. Instrumentation of crisis management in assessing the financial stability of an enterprise
Kubatieva L. M. Modern approaches to the interpretation of management accounting and its organization at the enterprise
Tegetaeva O. R., Rybalko V. R. Assessment of the standard of living of the population of Russia as an indicator of well-being
Khachaturova E.,., Rybalko V. R. Food security and its directions in security of the North Caucasus Federal District
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Safronchuk M.V., Sokolova M.A. Pricing methods in the global natural gas market
Lekov S. A., Konovalova L. G., Mardeyan N. A. Analysis of indicators of regional budget stability
Tegetaeva M.R., Rubanovskaya S.G. State and development of the system of state and municipal procurement in the Russian Federation
Sanakoeva D. K., Gurieva I. G., Marzoeva R. I. Analysis of tax revenues to the budget of the Russian Federation and North Ossetia-Alania from small businesses
Tuskaeva M.R., Karginova V.V., Akoeva I.V. Essence and mechanism of the formation of the state investment policy in modern conditions
Khachaturova E.,., Bagaeva S. V. The main problems restraining the development of Russia
Zoraev Z. O., Plieva A. R. Attracting qualified personnel as a factor in the socio-economic development of the Russian economy
Yakovenko Z. M. Study of the directions of development of labor resources as a key factor in ensuring the economic security of the territory
EDUCATION QUESTIONS
Gulcheeva D.A., Fidarova V.O., Tadtaeva A.V. Innovative methods of teaching English for special purposes in a non-linguistic university
Koroleva S. I., Serebrovskaya T. B. Dynamics of the higher education system in the Russian Federation
METHODOLOGICAL BASES OF CONTROLING
author
L. M. KUBATIEVA, M.O. VATAEV
abstract
The article highlights theoretical approaches to the definition of controlling, the essence of controlling, its subject and basic concepts are considered. It is noted that the goals and objectives of controlling differ depending on the concept within which they are set. In addition, in the implementation of the tasks facing controlling, special tools may participate, the choice of which is influenced by a particular concept. The article indicates that the success of the functioning of the controlling system is significantly affected by the option of organizing its service, the authors also give an opinion on this issue, noting that controlling is a system component in the process of managing a company that can most effectively cope with the task of establishing a relationship between strategic and current planning.
keywords
controlling, management accounting, national concepts, goals and objectives of controlling, benchmarking, principles of controlling.
PLACE OF PUBLIC CONTROL IN IMPROVING THE EFFECTIVENESS OF WORK OF MUNICIPAL AUTHORITIES
author
A.V. MARKOV, G.N. SOKOLOVA
abstract
The article reveals the issues of responsibility of local authorities and officials, taking into account the influence of the public. It is noted that the main problems that arise with a significant expansion of public control over municipal employees are associated with a different approach to determining the means of overcoming the subjectivity of the assessment, depending on the level of legal, political culture and prevailing moral and ethical values in society.
keywords
political responsibility, efficiency, official, public control, public authority.
PUBLIC DEBT MANAGEMENT AS A BUDGET BALANCE FACTOR
author
L. M. RUBAEVA, G.A.-O. Abdullaev
abstract
Balancing the budget is one of the main principles of creating and executing the budget, which consists in the balance of budget expenditures and sources of financing. An important role in balancing the budget is played by public debt. The article discusses the dynamics of public debt, presents its structure by maturity and types of obligations, makes suggestions to improve the efficiency of public debt management.
keywords
state budget, budget balance, state external and internal debt, management system, efficiency.
CONSOLIDATING RESOURCES AS ONE OF THE DIRECTIONS OF SUSTAINABLE DEVELOPMENT OF INDUSTRIAL POLICY OF RUSSIA
author
A. S. REVYAKIN
abstract
The article explores various aspects of the consolidation and interaction of the main economic, political, informational, intellectual, financial, organizational, labor human resources that affect the sustainable development of individual sectors of the economy, in particular industry. The prospects for the development of industrial enterprises were reflected, among which the creation of a digital enterprise should be highlighted, since the transformation of the management system and the production process using the latest advances in information technology will allow enterprises to work effectively not only in the Russian, but also in the global market, as well as reduce the unproductive cost and increase profits. The features of the consolidation, organization and functioning of industrial enterprises that determine the development of a sectoral regional economic system are revealed. The vectors of ensuring sustainable development of the industry of the Russian Federation are formulated.
keywords
branch economy, resources, industry, economic system, structural transformations, industrial policy, clusters.
MANAGEMENT OF THE STRUCTURE OF THE STATE FOREIGN DEBT IN THE RUSSIAN FEDERATION
author
N. A. MARDEYAN, E. R. MANUKOV
abstract
The article discusses the management of the structure of state external debt. The analysis of the debt obligations of the Russian Federation over the past three years, as well as changes in the structure of state external debt and debt on external bond loans is given. Management of public external debt in the Russian Federation has its advantages and disadvantages.
keywords
external public debt, public external debt management, debt, structure, methods.
ECONOMIC ESSENCE AND CLASSIFICATION OF RISKS IN THE CONTEXT OF MODERN SCIENTIFIC CONCEPTS
author
M. Yu. MIRZABEKOVA, M.M. JAGAEVA
abstract
Current economic conditions are characterized by a high level of uncertainty when management decisions are associated with a significant share of the risk of their improper implementation due to the changing macroeconomic situation, under the influence of political, social and institutional factors.
keywords
entrepreneurial risk, uncertainty, profit, unsystematic risks, financial risks.
FEATURES OF INFLATION PROCESSES IN RUSSIA
author
L. M. RUBAEVA, O. R. TEGETAEVA
abstract
The inflation problem cannot be considered resolved for the national economy, despite the fact that at the present stage of its development the inflation rate has decreased. The article discusses the essence of modern inflation processes and their impact on the formation of the economy. A connection is made between inflationary processes and the level of gross domestic product in dynamics. It is noted that a significant role in successfully overcoming inflationary processes in the country is played by social policy.
keywords
inflation, crisis, consumer price index, denomination, real wages, output, economic growth.
DIGITALIZATION OF THE RUSSIAN ECONOMY AND CORPORATE GOVERNANCE
author
E. E. Khachaturova, D. A. Bitsoyeva
abstract
In modern economic conditions, the development of the digital economy is becoming particularly relevant. The digitalization process has also caused changes in the corporate governance sector. The article discusses the five main trends in the digital economy of Russia, also presents strategies and prospects for the development of the digitalization process. The data on the consumption of digital public services and financial transactions made via the Internet are presented.
keywords
digitalization, corporate governance, digital economy, trends, development prospects, hubs, programs.
STATE FINANCIAL REGULATION OF ENTREPRENEURIAL ACTIVITIES
author
Z. B. TEDEEVA, M. A. FIDAROVA
abstract
The article deals with state financial regulation of entrepreneurial activity.
keywords
state regulation, entrepreneurial activity, state financial regulation.
PROBLEMS AND PROSPECTS FOR THE DEVELOPMENT OF THE AGRICULTURAL INDUSTRY
author
L. M. RUBAEVA, A. A. DATIEVA
abstract
The article discusses the main problems that exist today in the field of agriculture. Particular attention is paid to the sanctions that have been applied to Russia. The analysis of the impact of sanctions on agricultural production in the North Caucasus Federal District. Particular emphasis is placed on factors stimulating the development of the agro-industrial complex. Conclusions are formulated about the identified negative and positive consequences of the impact of sanctions on the activities of domestic agricultural producers.
keywords
agro-industrial complex, sanctions, agricultural producers, soft loans, state support.
RELATIONSHIP BUDGETING WITH OTHER ELEMENTS OF MANAGEMENT ACCOUNTING
author
L. M. KUBATIEVA, Z. G. GASEEVA
abstract
The article highlights theoretical approaches to the definition of the concept of "budgeting". In this aspect, the relationship between budgeting and other components of management accounting is considered. It is indicated that budgeting is a process of comparison and economic processing of planned and actual information that is used to characterize the work of an organization in management accounting. The article also provides a view of authors on this issue, who see budgeting as an integral component of management accounting, since the latter uses forecast information and planned indicators along with actual data for managerial purposes.
keywords
budgeting, management accounting, system in the system, components of management accounting, planning, control, analysis, management decision making.
FEATURES OF THE INTERNET OF THINGS AND PROBLEMS OF ITS IMPLEMENTATION
author
D. A. BITSOYEVA, M.V. VOLIK
abstract
In the modern economy, information technologies aimed at automating the routine actions of each person and the enterprise as a whole are becoming increasingly popular. In addition, the ability to remotely control different processes using the Internet of Things provides a wide range of capabilities. However, the effective use of this technology requires a stable scientific and practical base, including in the field of information security. The article describes the essence of the Internet of things and the main problems of its use.
keywords
information technology, automation control, digital economy, network technology, Internet of things.
SYSTEM AND IMPROVEMENT OF GOVERNANCE FINANCIAL MANAGEMENT IN RUSSIA AT THE MODERN STAGE OF DEVELOPMENT
author
A. A. SUTIEV, A. R. PLIEVA
abstract
One of the parameters of forming priorities for strengthening public finances is the solution to the formation of problems associated with the parameters of their management. Financial management is the property of one parameter of the property of the main components of the development efficiency of the state. He formation helps the formation to understand what kind of financial formation the formation policy conducts state parameters and how properties it develops. Improving state financial management today is the property of one parameter of the main goals of state development. With the formation of financial leverage, one can limit the activity of monopolies, reduce the formation of loss of property from the formation of miscalculations, the formation of properties when determining a market strategy, the properties to ensure the formation of priority development, the formation of progressive relationships, the parameters in the economy, and the unemployment rate, the parameters and the formation of production.
keywords
public finance, management, public administration, control mechanisms, financial control.
ANTI-CRISIS REGULATION INSTRUMENT IN THE ASSESSMENT OF FINANCIAL STABILITY OF THE ENTERPRISE
author
M. Yu. MIRZABEKOVA, M.M. TEDEEVA
abstract
Along with existing approaches to assessing the financial stability of enterprises in both domestic and foreign practice, the use of hybrid approaches combining estimates of qualitative and quantitative factors, the interaction and mutual influence of which allows predicting a crisis at the initial stage of its emergence, requires a qualitative understanding.
keywords
restructuring, crisis management, enterprise competitiveness, financial stability.
MODERN APPROACHES TO THE INTERPRETATION OF MANAGEMENT ACCOUNTING AND ITS ORGANIZATION AT THE ENTERPRISE
author
L. M. KUBATIEVA
abstract
The article reveals the specifics of management accounting and emphasizes that at the moment there is no common understanding of management accounting. Moreover, almost all experts agree that his subject is data for the purpose of managing the company. The article indicates that during the implementation of management accounting, strategic and current plans are formed, production accounting is organized, and a large amount of additional data is generated. This kind of accounting is characterized by efficiency, data generation in the present mode. The article also provides the author's opinion on this issue.
keywords
management accounting, significant changes, planning, organization and production management, information support, management decision-making, elements of management accounting.
EVALUATION OF THE LIVING STANDARDS OF THE POPULATION OF RUSSIA AS AN INDICATOR OF WELFARE
author
O. R. TEGETAEVA, V. R. Rybalko
abstract
The article discusses the features of measuring indicators of the standard of living of the population, taking into account the shortcomings in their calculations. The problem of improving the welfare of the population is one of the main socio-economic problems facing the state. The standard of living is a basic indicator, it has a significant impact on the formation of the economic policy of a socially oriented state and the mechanism of social protection of citizens.
keywords
standard of living, real wages, subsistence level, consumer basket.
FOOD SECURITY AND ITS DIRECTIONS IN THE SECURITY OF THE NKFD
author
E. E. Khachaturova, V. R. Rybalko
abstract
The article gives an analysis of agricultural production per capita for 2017 according to the North-Caucasian Federal District, calculated the degree of food security, taking into account medical consumption standards. The priority areas of food security in the North Caucasus Federal District are considered.
keywords
food production, consumption standards, food security, self-sufficiency in the region with food.
PRICING METHODS IN THE WORLD NATURAL GAS MARKET
author
M.V. SAFRONCHUK, M. A. SOKOLOVA
abstract
Recent changes in the fuel and energy system are aimed at eliminating environmental threats, searching for alternative sources and fulfilling the climate goals of sustainable development. Today, natural gas remains the cleanest and most sought after fuel of strategic importance. The price of gas affects the costs of industrial production worldwide. Therefore, in order to forecast global fluctuations, it is very important to analyze the pricing methods in the natural and liquefied gas market, which vary depending on the type, type of parties and geography of the transaction.
keywords
natural gas, world market, liquefied natural gas (LNG), pricing methods, natural gas imports, domestic consumption.
SUSTAINABILITY ANALYSIS OF THE REGIONAL BUDGET
author
S. A. Lekov, L. G. Konovalova, N. A. Mardeyan
abstract
The article analyzes the state of the budget stability of North Ossetia-Alania for 2016–2018. The main indicators of the regional budget are considered in detail. The influence of various factors on the stability of the budget of North Ossetia-Alania is determined.
keywords
regional budget, tax revenues, non-tax revenues, stability of the regional budget.
STATE AND DEVELOPMENT OF THE SYSTEM OF STATE AND MUNICIPAL PURCHASES IN THE RUSSIAN FEDERATION
author
M.R. TEGETAEVA, S. G. RUBANOVSKAYA
abstract
The article discusses the state and development of the existing contract system in the field of procurement of goods, works and services for state and municipal needs. The features of the contract system were studied, the shortcomings in the functioning and development of the contract system in the field of procurement were analyzed and identified. Based on the results of the study, the main directions for improving the organization of the public procurement process are proposed.
keywords
contract system, public procurement, public procurement, procurement system, control and regulation, budget funds.
ANALYSIS OF TAX RECEIPTS IN THE BUDGET OF THE RUSSIAN FEDERATION AND PCO-ALANIA FROM SUBJECTS OF SMALL BUSINESS
author
D.K. SANAKOEVA, I.G. GURIEVA, R.I. MARZOEVA
abstract
The article reveals the analysis of tax revenues and arrears of taxpayers applying special tax regimes in the Russian Federation, in particular, in North Ossetia-Alania. The specifics of tax revenues to the consolidated tax budgets of the Russian Federation, including North Ossetia-Alania, is also disclosed. The level of collection of tax revenues associated with the use of CHP is considered, and conclusions are made about their significance.
keywords
tax, taxpayer, consolidated budget, tax revenues, special tax regimes.
ESSENCE AND MECHANISM OF FORMATION OF STATE INVESTMENT POLICY IN MODERN CONDITIONS
author
M.R. TUSKAEVA, V.V. KARGINOVA, I.V. AKOEVA
abstract
The article considers the essence of investment policy, the role of the state in the investment process, the mechanism of formation of the state investment policy. The stages of the investment policy formation process are justified.
keywords
investment policy, investment activity, investment climate, investment process, investment activity.
KEY PROBLEMS CONTAINING RUSSIA'S DEVELOPMENT
author
E. E. KHACHATUROV, S. V. BAGAEV
abstract
The article presents the main reasons restraining the development of the economy of the Russian Federation. Such reasons include: the raw material orientation of economic development, the low level of gross domestic product and the low standard of living of the population. The analysis of the structure of Russian exports, investments in fixed assets and real incomes of the population is presented.
keywords
gross domestic product, investment, population life index, fixed assets, exports, real incomes of the population.
ATTRACTING QUALIFIED PERSONNEL AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN ECONOMY
author
Z. O. TSORAEV, A. R. PLIEVA
abstract
To improve the management of migration processes in Russia, in particular, to justifiably attract qualified labor to the country, a clear and understandable scheme is needed to justify the needs of the Russian regions in the additional influx of external labor migrants. In the context of the widespread digitalization of the economy, it is necessary to take into account both the current socio-economic situation of the territories and the promising opportunities of the Russian regions for an accelerated transition to the innovative investment path of development of the country's territories.
keywords
labor force, recruiters, qualified personnel, digitalization of the housekeeper.
RESEARCH OF DIRECTIONS OF DEVELOPMENT OF LABOR RESOURCES AS A KEY FACTOR OF ENSURING ECONOMIC SECURITY OF THE TERRITORY
author
Z. M. YAKOVENKO
abstract
The article explores the directions of ensuring and maintaining the economic security of the territory based on the historical, national, political, cultural and other features of our country. Among the key factors considered and analyzed are labor resources. The main characteristics and indicators reflecting the dynamics of development and the efficiency of using the potential of labor resources, which simultaneously act as the object and subject of management, are also highlighted, which is also highlighted as a key feature. The features of the organization of labor and the functioning of labor resources at the enterprise that determine the development of sectoral and territorial economic systems are revealed. The main conclusion is formulated that the solution of the main social difficulties related to ensuring employment and reducing unemployment should be implemented on the basis of an increase in the coordinating and regulatory function of authorities related to the development and implementation of measures for the efficient use of labor resources, which is a guarantee of economic security territory and the state as a whole.
keywords
economy, economic security, labor resources, organization of production, structural transformations, economic benefits, efficient use.
INNOVATIVE METHODS OF TEACHING ENGLISH LANGUAGE FOR SPECIAL PURPOSES IN A NON-LANGUAGE UNIVERSITY
author
D.A. GULCHEEVA, V.O. FIDAROVA, A.V. TADTAEVA
abstract
In modern non-linguistic universities, the study of English occupies a significant place and is an important component in the training of specialists for various sectors of the economy. The introduction of innovative methods of teaching English is becoming relevant and of great practical importance. The skillful combination of traditional teaching methods with modern technology capabilities helps to create a creative atmosphere in the audience and increases students' motivation. The article provides a brief overview and analysis of modern information and communication technologies (ICT) in the field of teaching English for special purposes.
keywords
English for special purposes (ESP), English for academic purposes (EAP), English for professional purposes (EOP), information and communication technologies, higher professional education.
DYNAMICS OF THE HIGHER EDUCATION SYSTEM IN THE RUSSIAN FEDERATION
author
S. I. KOROLEVA, T. B. SEREBROVSKAYA
abstract
The article discusses issues related to changes in Russian education, regarding indicators that determine the state of development of higher education in the country and the problems that have arisen in connection with this, as well as the goals of reform and their relevance. The author analyzed documentary sources that made it possible to evaluate the results of transformations in the higher education system in Russia and the issues of changing the quality of students' training in recent years.
keywords
Higher education, modernization, financing, quality of training, effective universities, rating, quality monitoring.
