CONTENTS

ECONOMIC THEORY

Gordienko D.V. Methodological approach to assessing the level of security of regional farms of the constituent entities of the Russian Federation
Butina A. A. Analysis of the algorithm for the development and implementation of applied projects
Manuilenko V.V., Kiseleva V.A., Manukyan O.A., Magomedov A.O., Uzdenov B.M. Study of theoretical and methodological aspects of financial stability of a corporation
Zvyagin L. S. Theory of fuzzy sets in modern economics

ECONOMIC POLICY

Vyborova, E. N. Budget Balance: Theoretical Aspects and Analysis Features
Pronina L. I. Social order - a new concept for the provision of services in the social sphere: advantages and risks
Oleinik A.V. Key problems of small and medium-sized enterprises in the Russian Federation

PROBLEMS OF MANAGEMENT

Polyushko Yu. N. Analysis of the formation and practice of cost management of the organization

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Manuilenko V.V., Mishchenko I. S. Identification of problems in the Russian financial market of binary options: legal and theoretical aspect
Bychkova S. M., Butina A. A. Analysis and assessment of the legality of transactions for the implementation of applied projects


METHODOLOGICAL APPROACH TO ASSESSING THE SECURITY LEVEL OF REGIONAL ECONOMIES OF SUBJECTS OF THE RUSSIAN FEDERATION

author

D.V. GORDIENKO

abstract

The article proposes an approach to a comparative assessment of the level of economic security of a region. The economic security indicators of the Far Eastern regions are examined: the gross regional product, the gross grain harvest, the volume of investments in fixed assets, the unemployment rate, domestic current expenditures on research and development, the share of innovative products in total industrial production, the share of individuals with cash incomes below the subsistence level , decile coefficient of differentiation of incomes of the population and the share of engineering and metal processing in the total volume of industrial production.

keywords

economy, gross regional product, gross harvest of grain, investment in fixed assets, unemployment, domestic current expenditure on research and development, the share of innovative products in total industrial production, the share of people with cash incomes below the subsistence level, decile income differentiation coefficient population, the share of engineering and metalworking in the total volume of industrial production, economic security, level of economic security, assessment of the level of economic security of the regions of Russia, Russian Federation.


ANALYSIS OF THE DEVELOPMENT AND IMPLEMENTATION OF APPLIED PROJECTS

author

A. A. BUTINA

abstract

This article highlights the essence of the concept of "applied projects" in the framework of informatization and digitalization of the economy. An algorithm for analyzing and evaluating the feasibility of implementing applied projects in modern conditions is considered. The choice of a model for accounting for financial indicators for the implementation of applied projects was analyzed for the benefits of each model. The conclusions confirm the need for application projects in the digital transformation of the economy.

keywords

applied projects, applied projects initiative, digitalization, digital economy, informatization, analysis of applied projects.


RESEARCH OF THE THEORETICAL AND METHODICAL ASPECTS OF THE FINANCIAL STABILITY OF CORPORATION

author

V.V. MANUYLENKO, V.A. KISELEVA, O. A. MANUKYAN, A.O. MAGOMEDOV, B. M. UZDENOV

abstract

The subject of this study is the provision and assessment of the financial stability of a corporation. The purpose of the study is to study, evaluate and identify problems in the process of assessing the financial stability of a corporation. Research method - analysis, synthesis, economic and statistical. The results of the study - the state of financial stability of the corporation is problematic, due to the lack of permanent sources of financing. The area of ​​application of the results is Russian corporations, in particular PJSC Magnit. Conclusions - the lack of permanent sources of financing determines the risk of financial stability in the corporation.

keywords

financial stability, corporation, risk of loss of financial stability, own, long-term sources of financing.


THE THEORY OF FUZZY SETS IN THE MODERN ECONOMY

author

L. S. ZVYAGIN

abstract

Today, the modern economy is developing in conditions of uncertainty, so the use of new theories and technologies to understand it is the key to the success of any competent leader. One of these components is the theory of fuzzy sets, which was developed by professor at the University of California, Lotfi A. Zadeh. Using models and methods of the theory of fuzzy sets allows modern business entities to reach a new level of their economic activity.

keywords

fuzzy sets, measurements, operations, approximate conclusions, economic applications.


BUDGETARY BALANCE: THEORETICAL ASPECTS AND FEATURES OF THE ANALYSIS

author

E. N. VYBOROVA

abstract

The article discusses the provisions on the features of vertical and horizontal budget alignment in Russia and abroad. The paper presents the main indicators used in the analysis process, tax planning.

keywords

budget analysis, budget balance, horizontal and vertical budget alignment.


SOCIAL ORDERING - A NEW CONCEPT OF SOCIAL SERVICES PROVISION: ADVANTAGES AND RISKS

author

L. I. PRONINA

abstract

This article discusses the provision of social services in the social sphere in modern conditions, the socio-economic significance of the new concept of the provision of services in the social sphere on the basis of a social order. The mechanisms and tools of the social order are analyzed, including the social certificate, its new content and advantages, as well as the disadvantages and risks. Information is given on the experience of the Russian regions in the application of a social order, as well as on financial support for the execution of a state (municipal) social order.

keywords

social services, concepts of providing social services, social order, mechanisms and tools of social order, social certificate, advantages, disadvantages and risks of social order, experience of the Russian regions, financial support.


KEY PROBLEMS OF SMALL AND MEDIUM-SIZED ENTREPRENEURSHIP IN THE RUSSIAN FEDERATION

author

A. V. OLEYNIK

abstract

The main problems of the article is a combination of factors that negatively affect the ease of doing business by small and medium-sized businesses in Russia. The problem is of particular relevance in connection with the volume of the unrealized potential of business activity, which can give an additional impetus to the growth of the economy of the Russian Federation.

keywords

business problems, small and medium enterprises, tax burden, lending, economic policy.


ANALYSIS OF FORMATION AND ORGANIZATION COST MANAGEMENT PRACTICE

author

Yu. N. POLYUSHKO

abstract

Costs are the most important indicator of the economic efficiency of production. They synthesize all aspects of economic activity, accumulate the results of the use of all production resources. In this article, the author considers a detailed analysis of the cost elements of the organization. It also analyzes the main performance indicators of a modern organization. The empirical basis of the study is the data of a modern organization.

keywords

organization, cost, costs, expenses, profit, profitability.


IDENTIFICATION OF PROBLEMS IN THE RUSSIAN FINANCIAL BINARY OPTIONS MARKET: THEORETICAL AND LEGAL ASPECT

author

V.V. MANUYLENKO, I. S. MISHCHENKO

abstract

The subject of this study is the functional purpose and legal status of the regulation of binary options in Russia. The purpose of the study is to study the features of operations with binary options in Russia, to identify the problems and risks that arise in this case. The research method is analysis, synthesis, logical. Research results: it was found that the main problem of the functioning of the national binary options market is the lack of legal status of the operation. The scope of the results is the Russian financial derivatives market. Conclusions - in the process of regulating online trading operations through the acquisition of binary options, it is important to take into account their speculative nature and high risk.

keywords

derivative financial instrument, binary option, online trading.


ANALYSIS AND EVALUATION OF THE ELIGIBILITY OF TRANSACTIONS ON THE IMPLEMENTATION OF APPLIED PROJECTS

author

S. M. BYCHKOVA, A. A. BUTINA

abstract

The article highlights the concept of “applied projects” in the context of the development of the digital economy, as well as the features of analysis and evaluation of applied projects in terms of legal purity. The relevance of the chosen topic of the implementation of applied projects in the given conditions is justified, a brief algorithm for assessing and coordinating them is given. The general and particular criteria for conducting a legal assessment of the transaction for the implementation of applied projects are highlighted. In the framework of the article, the algorithm is considered and the stages of the analysis and legal assessment of applied projects are determined. In conclusion, the significance of applied projects as an innovative component of the transition of the modern Russian economy to a digital basis is revealed.

keywords

applied projects, informatization, digital economy, lawfulness, legal assessment, legal analysis, legal purity, legal assessment.