Economics and management: problems, solutions. Volume III November 2021

CONTENTS

ECONOMICS AND ENTERPRISE MANAGEMENT

Goloshchapova L. V., Maltseva E. V. Evaluation of the absolute results of the leading companies of the oil and gas complex: problems and prospects. 6-12
Plaskova N. S., Prokofieva E. V. Methodology for rating the investment attractiveness of a commercial organization. 13-17
Ponomareva S. V., Rogulenko T. M. Information business processes of system configuration in accompanying the implementation of strategic orientations for the development of large economic structures of the holding type. 18-22
Turmanov M. T. Industry specificity of information technology design of investment costs for IT development. 23-29
Beskorovaynaya N. N., Kravchenko E. N., Karabintseva S. A. Theoretical and methodological foundations of controlling in a modern organization. 30-37
Sibiryatkina I. V., Konovalova E. M. Model of growth of the competitiveness of a small enterprise based on benchmarking. 38-43
Shiroyan A. G. Forensic: essence, statistics and methods of prevention. 44-47

ACCOUNTING

Manucharyan S. K. Accounting organization by financial responsibility centers under the risk-based approach. 48-55
Triyatsina N. Yu. Evaluation of biological assets in dairy cattle breeding at fair value. 56-61
Melekhina T. I., Sedova E. I., Karpova I. F. Topical issues of accounting reform. 62-66
Shemyakina E. O. Problems of testing for impairment of investments in non-current assets after conservation for a long time. 67-73
Karpova T. P., Kevorkova Zh. A., Karpova V. V. Primary information about accounting objects in the digital economy. 74-81
Mozhina E. L. The impact of digitalization of economic entities on the development of the accounting and analytical process for the formation of management reporting based on the requirements of IFRS. 82-87
Tchaikovskaya L. A., Mikheev M. V. Features and problems in maintaining a special personal account by non-participants in the budget process. 88-95
Omelchenko E. Yu., Zatsarinnaya E. I. Non-credit financial organizations: accounting changes. 96-100
Fedorov A. V. Construction of intrastructural processes of accounting and control of financial results as a tool to achieve the efficiency of the enterprise. 101-107
Posadneva E. M. Features of the application of the federal standard “non-commercial activity”. 108-111
Asriev S. V., Oskoeva E. M. The content of management accounting in the context of digitalization of business. 112-116

ANALYSIS AND CONTROL

Krasavin N. R. Analysis of financial reporting of companies for making an investment decisions in financial (stock) markets. 117-124
Erokhina V. N., Ivanov R. A. Methodology of strategic analysis under crisis conditions in energy organizations. 125-132
Korchagina L. M. Internal control and risk management as a proactive management tool in construction companies. 133-138
Gusev D. A. Analytical justification of the choice of solutions for the introduction of electronic document manage-ment systems. 139-146
Malitskaya V. B., Konovalenko I. E., Mustafin A. M., Nikiforenko E. S. Budgeting as part of the accounting and control system for ensuring the economic security of a business entity. 147-154
Agaev A. R. Financial risks analysis during investment strategy selection process. 155-160
Rogulenko T. M., Mironenko V. V. The essence, goals and objectives of the analysis of the financial condition of an economic entity and its use in the compliance control system. 161-165
Bodyako A. V. Methodological and informational support of control procedures in companies with state participation. 166-174

TAXATION AND TAX ADMINISTRATION

Koltchin S. P. Tax tools to stimulate business during emergencies. 175-179
Topchi Ju. A., Meshkova G. A. Financial support for small and medium-sized businesses in the fight against the COVID-19 pandemic. 180-185
Kovalenko S. N., Kalutskaya N. A., Kovalenko Yu. N. Current issues in accounting and taxation of fixed assets. 186-190
Kolchin S. P., Suzdalsky G. A. Peculiarities of tax accounting and calculation of personal income tax of yandex.taxi drivers. 191-194
Nikiforenko E. S. Internal tax control for tax monitoring purposes. 195-200
Zayernyuk V. M., Kiryanova Z. V., Sedova E. I. Study of approaches to taxation of digital economic activity in some countries. 201-206
Bratsev V. I., Simachkova A. M. Digital transformation as a way to implement tax administration outside depart-mental boundaries. 207-213
Semenova G. N. Modern trends in tax administration of small businesses in Russia. 214-221
Gyrgenova T. K., Mongolova N. V. Features of the tax system of Mongolia at the present stage. 222-230
Kovalenko G. K. Application of information technologies in the framework of improving tax administration. 231-236
Zhuravleva I. A., Rzhevskaya V. V. Specificity of vat calculation when foreign organizations provide services in electronic form. 237-244

WORLD ECONOMY

Rasha A., Koltchin S. P. Impact of the coronavirus pandemic on the level of inflation in the global economy. 245-250
Gendon A. L., Golubeva G. F. Financial support (not tax) of the economy in the EU countries due to the pandemic. 251-257
Wang Xinkun. Comparative analysis of small business accounting in Russia and China. 258-261