CONTENTS
ECONOMIC POLICY
Selyukov V.K., Wang Yuyao Financial Risk Management, Chinese company GREE
Rudnev K. V. Prospects for the development of the main mechanisms for attracting foreign investment in the Russian economy in the Far East
Savyak N. N. Priority financial technologies: Russian experience and development prospects
Kirova E. A., Leonenko K. A. Directions for the development of accounting for income tax calculations in wholesale IT distribution organizations
Zozulya V.V., Germanov M.G., Serebrennikov D.A. Leasing as a form of investment in economic development for the engineering industry
Kostenko V. B., Gnedko A. G., Korchagin I. P. Factor analysis as an instrument of an enterprise financial management system: problems and prospects
Yusufova O. M., Badiuk A. A., Galaktionova V. A. Analysis of the attractiveness of the virtual reality market for investors
PROBLEMS OF MANAGEMENT
Vasyutkina L.V., Zhamkova I.M., Potapova K.M., Kovalevsky N.O. World investments: problems and development paths
Shnyukova E. A., Redkous M. A. Influence of the structure of the investment portfolio of securities on the economic security of a commercial bank
Dolgova I.V., Mokhov I.A., Mokhova S.S., Urumova F.M., Shkarpetina E.V. Venture capital as a technology for attracting financial resources for innovations for the development of the Russian economy
Kulikova E.V., Vasyutkina L.V., Sokolova E.A. Assessing the impact of investments in the development of production on the results of an enterprise
Rozeman E. A. New Trends in Globalization, Digital Transformation and Human Capital
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Vinogorov G. G. Problems of the methodology for analyzing the profitability of a mining farm
Machina AE Economic-mathematical model of managing the financial result of an enterprise for the production of wood fuel pellets
Balantsev A. B., Turkicheva A. I. Mortgage lending as a tool for solving the housing problem: assessing the amount of overpayment and choosing a financial partner in modern conditions
Romanov A. A. A model for managing the flow of visitors to an e-commerce trading enterprise depending on expenses by type of advertising campaigns
Mavrina L. A. Problems of financing pension systems
Tsobor L. V. Specific mechanisms of tax regulation in conditions of economic isolation
Sakhanov V.V. Replication of the MICEX Index with Dividend Securities
Zozulya I. V. Financing of innovations as a condition for the formation of highly productive jobs in the forest sector of the economy
Fedenkova MV Financial control over the environmental friendliness of business
Vandysheva I.N., Petrovnina A.M. Influence of AI-technologies on the development of marketing in Russia and abroad
Chervyakov D.V., Dolbilkin A.V. Level of financial literacy and its impact
Vanyashkina A. Yu., Pakhomova O. O. Factoring as a factor in the sustainable development of SMEs (small and medium-sized businesses) in the Russian Federation
FINANCIAL RISK MANAGEMENT OF CHINA GREE COMPANY
author
WAN YUYAO
abstract
According to Gree's financial statements, in recent years a further analysis of loopholes in corporate finance management has been carried out. At the same time, the SWOT analysis method is used to assess the advantages and disadvantages of the enterprise. In order to find out the five main risks of the enterprise, a qualitative and quantitative analysis was carried out. In the end, the biggest risk was avoided by Gree, which allowed the company to grow steadily in the future.
keywords
vulnerability identification, currency risk, SWOT analysis, risk management, sanctions.
PROSPECTS FOR THE DEVELOPMENT OF THE BASIC MECHANISMS OF ATTRACTING FOREIGN INVESTMENTS IN THE RUSSIAN ECONOMY IN THE FAR EAST
author
K. V. RUDNEV
abstract
The article discusses the achieved economic effect of mechanisms to accelerate the economic development of the Russian Far East: territories of priority social and economic development and the free port of Vladivostok. It is shown how these mechanisms affect the business environment, the attraction of national and foreign investments in the macroregion, the development of export-oriented industries, and the inclusion of the national market in global value chains. Based on the results of the analysis, it was concluded that for the further effective development of these mechanisms, it is necessary to conduct research in this area, formulate aspects of the identified problems, devoting them to the methodological support of the strategic management of existing economic mechanisms for attracting investments to the Far East of Russia. The article’s conclusion also proposes the object of research, the theoretical base, the information base of the study, formulates recommendations for improving the functioning of the TOSED of the Russian Far East and the port of Vladivostok in terms of attracting foreign investment with the development of a promising framework for Russian-Chinese investment cooperation in TOSED, and lists the immediate results proposed study.
keywords
TOSER, investments, research, economic effect, result, recommendation.
PRIORITY FINANCIAL TECHNOLOGIES: RUSSIAN EXPERIENCE AND PROSPECTS FOR DEVELOPMENT
author
N. N. SAVYAK
abstract
The article notes the relevance of research related to the analysis and assessment of the level of development of financial technologies in the Russian Federation. The definition of the concept of financial technology is presented. A comparative analysis of the application of priority financial technologies in Russia and foreign countries is presented. Based on the analysis, the strengths and weaknesses of the introduction of financial technologies in Russia are identified, the main problems that impede the development of the financial technology market are identified, and the prospects for its development are identified.
keywords
financial technology, artificial intelligence, online banking, government regulation, the digital economy.
DIRECTIONS OF DEVELOPMENT OF ACCOUNTING OF CALCULATIONS ON THE PROFIT TAX IN THE ORGANIZATIONS OF WHOLESALE IT DISTRIBUTION
author
E. A. KIROVA, K. A. LEONENKO
abstract
The main directions of the development of accounting for income tax calculations in wholesale IT distribution organizations are considered, corporate standards are developed and their role in improving the quality of information for accounting for income tax calculations in wholesale IT distribution organizations is defined. The ways of approximation of accounting and tax accounting are determined. It is proposed that wholesale IT distribution organizations start implementing quality management systems and develop internal quality standards for accounting and tax accounting to standardize the accounting system and increase its effectiveness. The principles of a quality management system with respect to standardization of accounting and tax accounting are disclosed. Approaches to the development of internal accounting standards are proposed. The structure of internal accounting standards for wholesale IT distribution organizations is recommended.
keywords
accounting, tax accounting, accounting for income tax calculations, standardization, internal standards, development, efficiency.
LEASING AS A FORM OF INVESTMENT IN ECONOMIC DEVELOPMENT FOR THE ENGINEERING INDUSTRY
author
V.V. ZOZULYA, M.G. GERMANOV, D.A.SEREBRENNIKOV
abstract
The market of leasing services in the Russian Federation is a dynamically developing segment with an increasing volume annually, occupying an increasing share in GDP. In modern economic and political realities in connection with regular world sanctions, there is an urgent need for import substitution. In recent years, most of the industrial enterprises that provided the infrastructure of national production in various industries have been destroyed in Russia. Under these conditions, it has become much more profitable to acquire fixed assets through leasing. In the work, the market of leasing services for machine-building equipment is investigated, its condition is determined, problematic issues are identified and prospects for the development of this sphere are proposed.
keywords
leasing, market, leasing services, engineering, equipment, economics.
FACTOR ANALYSIS AS AN INSTRUMENT OF THE COMPANY FINANCE MANAGEMENT SYSTEM: PROBLEMS AND PROSPECTS
author
V. B. KOSTENKO, A. G. GNEDKO, I. P. KORCHAGIN
abstract
The article deals with the management of enterprise finances aimed at ensuring stable intensive economic growth. Both theoretical and practical aspects of the factor analysis of the financial results of the organization's activities are considered. The indicators that have the greatest impact on the financial result are presented. A factor analysis of financial results was carried out using the example of PJSC Gazprom .. p>
keywords
finance, financial flow, cash flow, management.
WORLD INVESTMENT: PROBLEMS AND WAYS OF DEVELOPMENT
author
L.V. VASYUTKINA, I.M. ZHAMKOV, N.O. KOVALEVSKIY. M. POTAPOVA
abstract
The article analyzes the problems that hinder the stable and sustainable economic growth of the world economy. It states that governing bodies should make every effort to contain short-term risks associated with financial vulnerability and escalation of trade disputes, and encourage long-term development strategies to achieve economic, social and environmental goals.
keywords
world economy, investment, economic growth, infrastructure, socio-economic development, politics
INFLUENCE OF THE STRUCTURE OF THE SECURITIES INVESTMENT PORTFOLIO ON THE ECONOMIC SECURITY OF A COMMERCIAL BANK
author
E.A. SHNYUKOVA, M.A. REDCOUS
abstract
The article describes an algorithm for analyzing financial instruments according to the criteria of profitability and risk, and also substantiates the choice of a model for forming an investment portfolio of securities, taking into account the specifics of the activities of credit institutions. The process of forming an optimal investment portfolio includes two stages: the formation of an initial sample of bond issues in accordance with the described restrictions and the determination of the specific weight of each security. By introducing a number of restrictions and a system of limits, interest rate and credit risks, as well as liquidity risk were minimized.
keywords
securities, bond issues, investment portfolio, interest and credit risks.
VENTURE CAPITAL AS A TECHNOLOGY OF ATTRACTING FINANCIAL RESOURCES TO INNOVATION FOR THE DEVELOPMENT OF THE RUSSIAN ECONOMY
author
I.V.DOLGOVA, I.A. MOKHOV, S.S. MOKHOVA, F.M. URUMOVA, E.V. SHKARPETINA
abstract
The article acquaints readers with the current trends in the development of venture business in Russia. The emphasis is on new technologies for attracting financial resources for the development of the Russian economy. For this purpose, the state of the venture business in Russia over the past 5 years is analyzed. The article reveals the forms of venture investment presented by "business angels", "venture funds" and venture capital companies. The concept is revealed and the classification of venture firms is given. The accompanying structures related to the venture business are reflected. Thus, the authors make an attempt to give an idea of the state of the venture business in modern Russia, which allows them to state that at the moment Russia has a certain investment base for the venture business and, accordingly, for the successful development of the country's economy.
keywords
securities, bond issues, investment portfolio, interest and credit risks.
EVALUATION OF THE INFLUENCE OF INVESTMENTS IN THE DEVELOPMENT OF PRODUCTION ON THE RESULTS OF THE COMPANY
author
E.V. KULIKOVA, L.V. VASYUTKINA, E.A. SOKOLOVA
abstract
This article discusses issues related to evaluating the effectiveness of investments in the modernization of fixed assets of a manufacturing enterprise and R&D, describes the goals of financing technical re-equipment and presents the results of the impact of investments in fixed assets of the enterprise on the final financial performance indicators using the example of KAMAZ PJSC.
keywords
manufacturing enterprise, production development, investment in fixed assets, performance evaluation.
NEW TRENDS IN GLOBALIZATION, DIGITAL TRANSFORMATION AND HUMAN CAPITAL
author
E. A. ROSEMAN
abstract
The author analyzes, analyzes and explains the essence of new trends in the process of globalization and the digital transformation of the global economy, due to the progress in technological innovation, on the one hand, and the slowdown in economic growth, on the other, as well as the impact it has on human capital and world markets .
keywords
globalization, world economy, digital revolution, digital transformation, human capital.
PROBLEMS OF THE METHOD OF ANALYSIS OF THE PROFITABILITY OF THE WORK OF MINING FARM
author
G. G. VINOGOROV
abstract
The article discusses new concepts that are part of the practice of the Belarusian and Russian business entities, such as: cryptocurrency, blockchain, token, bitcoin, mining, etc. For the first time, a structural-logical model of the factor system for the profitability of mining costs is presented and an original methodology for its analysis is presented. . Concrete recommendations are given aimed at improving the functioning of the studied business entity.
keywords
cryptocurrency, mining, efficiency, profitability, costs, mining farm.
ECONOMIC AND MATHEMATICAL MODEL OF MANAGEMENT OF FINANCIAL RESULTS OF AN ENTERPRISE FOR THE PRODUCTION OF WOOD FUEL GRANULES
author
A. E. MACHINA
abstract
The article is devoted to an integrated approach to the use of sawmill waste at the enterprises of the timber industry complex for the purpose of their subsequent processing into biofuel. An economic-mathematical model for managing the financial result of an enterprise for the production of wood pellets has been created, which is based on author's innovation? Introduction to the calculation of the load factor of the production capacity of the briquetted plant depending on the amount of free wood resources brought into production by logging and woodworking enterprises. The model makes it possible to evaluate the efficiency of production from a financial point of view.
keywords
wood pellet, profitability, production, calculation, financial result, objective function.
MORTGAGE LENDING AS A TOOL FOR RESOLUTING A HOUSING QUESTION: EVALUATION OF THE SIZE OF BINDING AND CHOICE OF A FINANCIAL PARTNER IN MODERN CONDITIONS
author
A. B. BALANTSEV, A. I. TURKICHEV
abstract
A mortgage, being both a widely sought-after and proposed financial instrument, must undergo a thorough analysis to assess the real value of the transaction and select the appropriate financial partner. The article analyzes the real value of mortgages in the current Russian conditions. The dependence of the real interest rate on credit characteristics: the loan term, the size of the down payment is investigated.
keywords
mortgage, credit, cost of source, overpayment, bank.
ELECTRONIC COMMERCE VISITOR'S FLOW MANAGEMENT MODEL DEPENDING ON THE COSTS OF TYPES OF ADVERTISING CAMPAIGNS
author
A. A. ROMANOV
abstract
Online shopping is an important business tool in the e-commerce industry. The article presents a mathematical model for controlling the flow of visitors to an Internet resource by distributing the advertising budget of a trade organization on the Internet. The model will allow you to evaluate the effectiveness of using new types of advertising channels and determine practical recommendations for the management and adjustment of ongoing advertising campaigns.
keywords
e-commerce, advertising budget, online store, conversion, efficiency, advertising channel, profit, potential buyer, advertising campaign, targeted advertising.
PROBLEMS OF FINANCING PENSION SYSTEMS
author
L. A. MAVRINA
abstract
The article analyzes the problems of financing joint and funded pension systems, compares the pension systems of the United States and the Russian Federation, identifies common problems. The characteristics of the additional risks of the Russian pension model are described and an alternative model for financing pension savings is proposed, since the existing model is opaque, unreliable and unfair. In 2018, the Department of "Finance" MSTU named after N.E. Bauman began the development of a mathematical model for the formation of pension savings. A more detailed study of the model is currently underway with the aim of proposing a unified system of social insurance. The article is intended for a wide range of readers, economists, scientists and students.
keywords
pension, employee, model, minimum level, “free rider" effect.
SPECIFIC MECHANISMS OF TAX REGULATION IN THE CONDITIONS OF ECONOMIC INSULATION
author
L.V. TSOBOR
abstract
The relevance of the topic is due to the need to search and implement specific mechanisms of tax regulation in the conditions of economic isolation of the state by anti-Russian sanctions. The purpose of the article is to justify the feasibility of introducing specific mechanisms of tax regulation during the transformation of the current mechanism of tax policy in Russia under the current economic conditions. As a result of the study: the reasons for the exacerbation of economic problems after the imposition of sanctions were identified; specific tax mechanisms that provide the maximum positive effect when applied in conditions of economic isolation are highlighted; the possibility of improving them has been established; the expediency of their implementation is substantiated and positive changes in the economy from use are indicated; relevant conclusions are drawn.
keywords
tax regulation, tax system, economic sanctions, economic stabilizers, tax mechanisms.
MICEX INDEX REPLICATIONS BY DIVIDEND PAPERS
author
V.V. SAKHANOV
abstract
The article discusses the application of the least squares method to build a package of shares for which dividends are paid that are correlated with the Moscow Exchange index and in an amount less than the number of shares in the index itself.
keywords
investors, vector of values, MICEX, blocks of shares.
FINANCING INNOVATIONS AS A CONDITION FOR FORMING HIGH-EFFICIENT WORKPLACES IN THE FOREST ECONOMY SECTOR
author
I.V. ZOZULYA
abstract
The article discusses the current state of financing the innovative development of the timber industry complex and its impact on the creation of highly efficient technologies.
keywords
investment, fixed assets, high-performance, workplace.
FINANCIAL CONTROL OVER ENVIRONMENTAL BUSINESS
author
M. V. FEDENKOVA
abstract
The article is devoted to the consideration of the basic tools of financial control over the environmental friendliness of a business. The analysis of the effectiveness of the relevant financial control instruments used in Russia and abroad is given.
keywords
ecology, sustainable development, financial control, tax, benefits, environment, green business.
INFLUENCE OF AI-TECHNOLOGIES ON MARKETING DEVELOPMENT IN RUSSIA AND ABROAD
author
I. N. VANDYSHEVA, A. M. PETROVNINA
abstract
The article discusses the main directions of using AI technologies in marketing as a way of consumer segmentation. The practice of the use of artificial intelligence in the organization of sales in Russia and abroad is studied on the example of leading companies. The conclusion is made on the feasibility of using AI technologies when planning a marketing campaign.
keywords
AI technology, artificial intelligence, marketing, sale, consumer.
TO THE QUESTION OF THE INFLUENCE OF THE FINANCIAL LITERACY LEVEL
author
D.V. CHERVYAKOV, A.V. DOLBILKIN
abstract
keywords
FACTORING AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE RUSSIAN FEDERATION
author
A. Yu. VANYASHKINA, O. O. PAKHOMOVA
abstract
The article considers the problems of financial stability and development of small and medium-sized enterprises, factoring is proposed as a way to solve these problems. The theoretical foundations of factoring activities are presented, the process of its implementation is analyzed. An analytical comparison of factoring and credit as sources of short-term financing is presented; the advantages and disadvantages of factoring are identified. The analysis of the latest trends in the domestic factoring services market is carried out, conclusions are made about the positive impact of factoring on the development of small and medium-sized businesses in the Russian Federation.
keywords
factoring, market, factoring service, sustainable development, financial stability, small and medium-sized businesses.
