CONTENTS
ECONOMIC THEORY
Karanina E.V., Kyzyurov M.S. Basic concepts and categories of economic security of a region
Sozinova A. A., Taymasov A. R., Beloglazova O. A. Methodological aspects of developing a system of balanced indicators of an enterprise as a tool to increase competitiveness
ECONOMIC POLICY
Yurieva L.V., Latysheva K.V. Features of the application of transfer pricing methods
Bezdenezhnykh V. M., Alizade D. F. Organization and principles of the formation of a system for managing the effectiveness of state and targeted programs
PROBLEMS OF MANAGEMENT
Sozinova A. A., Laptev A. V. Assessment of competition in the tourist services market of the Kirov region
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Grishina E. N., Dyomysheva A. S. Implementation of investment projects in the timber industry of the Kirov region
Agapitova E. A., Adamaitis I. M. Coefficient analysis of cash and cash flows
Vyborova E. N. Features of the analysis of financial stability and liquidity of a commercial bank
Polyushko Yu. N. The use of a trend model in forecasting the organization's production indicators
Komarova M. A. Practical aspects of building a system of target indicators as a mechanism for improving the budgeting process of a corporation
Germanova V. S. Germanova Yu. I. Organizational, technical and methodological aspects of the accounting policy of a commercial organization
BASIC CONCEPTS AND CATEGORIES OF ECONOMIC SECURITY OF THE REGION
author
E.V. KARANINA, M.S. KYZYUR
abstract
The article considers the regional aspect of the concept of economic security and the categorical-conceptual base associated with it. The regional aspect of economic security is closely linked with the national aspect and has a decisive influence on the functioning of the national economy. Therefore, the problem of studying economic security at the regional level looks very relevant.
keywords
economic security, regional aspect, concept, threat, regional economy.
METHODICAL ASPECTS OF DEVELOPING A SYSTEM OF BALANCED INDICATORS OF A COMPANY AS A TOOL FOR INCREASING COMPETITIVENESS
author
A. A. SOZINOVA, A. R. TAYMASOV, O. A. BELOGLAZOVA
abstract
The article substantiates the need and explores the methodological aspects of developing a system of balanced indicators of an enterprise. When conducting the study, the authors turn to the methods of interrogation, comparative analysis and analysis of cause and effect relationships. A model of the enterprise balanced scorecard system has been developed, which allows managing the enterprise’s competitiveness and ensuring its improvement.
keywords
competitiveness, balanced scorecard, marketing, survey.
FEATURES OF APPLICATION OF TRANSFER PRICING METHODS
author
K.V. LATYSHEVA, L.V. YURYEVA
abstract
The article reveals the principles of the taxpayer using the opportunities provided by law, with which you can reduce the risks associated with the application of transfer pricing rules. Methods are presented that regulate the transfer pricing process, in order to apply its rules, which require that the prices used in controlled transactions correspond to the level of market prices.
keywords
transfer pricing, controlled transactions, related parties.
ORGANIZATION AND PRINCIPLES OF FORMING A MANAGEMENT SYSTEM EFFICIENCY OF PERFORMANCE OF STATE AND TARGET PROGRAMS
author
V. M. CASHLESS, D.F. ALIZADE
abstract
The article discusses the principles and conditions for creating a system for managing the effectiveness of implementing state programs, which helps to take into account future threats, analyze the information necessary to meet the requirements of legislation and make decisions, helps to evaluate how useful analytical methods for assessing risks at the macro, meso and micro levels are the formation of a single project performance management system. The risks of the mesoscale are examined as key in organizing effective regulation of the state program from the macro to the micro level. The new concept of managing the effectiveness of the implementation of the state program should be a continuation of the ERM concept, not replacing the organization’s RMS, but providing higher quality management.
keywords
meso-level risk management system, assessment of the effectiveness of the organization’s management, principles of performance management, performance management models for the implementation of state programs.
EVALUATION OF COMPETITION IN THE TOURIST SERVICES MARKET OF THE KIROV REGION
author
A. A. SOZINOVA, A. V. LAPTEV
abstract
The article is devoted to the study of competition assessment in the tourist services market of the Kirov region. The study is relevant, since tourism services are a sector of the economy that in the modern world shows sustainable development and high growth rates. However, given the differentiation of this market, growth dynamics vary greatly depending on the region. The specifics of the local development of tourism services is shown by the level of competition in a particular region. The main method used in the work is the construction of a competitive map, which allows assessing the level of competition in a particular market.
keywords
competition, tourism services, market, marketing, Kirov region.
IMPLEMENTATION OF INVESTMENT PROJECTS IN THE FORESTRY COMPLEX OF THE KIROV REGION
author
E. N. GRISHINA, A. S. DEMYSHEV
abstract
The article discusses investment projects for the development of the timber industry of the Kirov region. An assessment of the results of their implementation is carried out, the most relevant and promising areas of development of the forest industry are identified, in particular, the efficient use of forest resources, the development of entrepreneurship, reforestation.
keywords
Kirov region, investment, economy, forest industry, forestry, perspective, direction.
COEFFICIENT ANALYSIS OF CASH AND CASH FLOWS
author
E. A. AGAPITOVA, I. M. ADAMAITIS
abstract
The article highlights the features of the use of financial statements, in particular open reporting, to assess cash and cash flows and, as a result, the solvency of the organization for making informed management decisions based on the results. Particular emphasis is placed on the application of the coefficient method of cash flow analysis. Clarifying and corrective indicators are proposed for this assessment. The necessity and significance of conducting such an analysis on concrete examples are substantiated.
keywords
cash, cash flow, turnover, solvency, net profit, revenue.
FEATURES OF ANALYSIS OF FINANCIAL STABILITY AND LIQUIDITY OF A COMMERCIAL BANK
author
E. N. VYBOROVA
abstract
The article discusses the content of such definitions as: financial stability, liquidity, their types. The main official and traditional indicators used in the process of financial analysis in Russia and abroad are considered.
keywords
financial analysis, financial stability, liquidity.
USE OF THE TREND MODEL IN FORECASTING PRODUCTIVE INDICATORS OF THE ORGANIZATION
author
Yu. N. POLYUSHKO
abstract
The article uses the least-squares method of constructing a system of linear equations of a modern organization. Of particular interest is the construction of a trend model that contributes to the formation of optimistic forecast indicators of a modern organization for the medium term. The empirical basis of the study is the data of a modern organization. The analysis was carried out using the specialized econometric software package MS EXCEL.
keywords
organization, revenue, headcount, personnel, productivity, linear equation system, least squares method, trend model, optimistic forecast.
PRACTICAL ASPECTS OF BUILDING A SYSTEM OF TARGET INDICATORS AS A MECHANISM FOR IMPROVING THE CORPORATION BUDGET PROCESS
author
M.A. KOMAROVA
abstract
The article is devoted to the formation and implementation of the system of target indicators (SPP) in the management of the activities of the enterprise of OJSC Gazprom (hereinafter - the Company). This system made it possible to ensure the interconnection between the processes of long-term, medium-term and short-term planning, orient budgeting towards the achievement of strategic goals, and monitor and evaluate the activities of management and employees. The principles on which it is based and the algorithms for calculating indicators of the first and second levels are given. The mechanism of budget management using the SPP and the principles of the formation of the Development Program for 10 years, used in the framework of budget planning of the main activities of the Company, are determined.
keywords
system of targets, long-term and current planning, strategic goals, principles of formation of a system of targets.
ORGANIZATIONAL-TECHNICAL AND METHODICAL ASPECTS OF ACCOUNTING POLICIES OF A COMMERCIAL ORGANIZATION
author
V.S. GERMANOVA, Yu. I. GERMANOVA
abstract
The article clarifies the organizational, technical and methodological aspects of accounting policies using the example of a commercial organization engaged in agricultural production. Fragments of specific accounting policies and their applications are provided.
keywords
accounting policy, organizational and technical aspects, methodological aspects, commercial organization.
