Annotation 3 (57) 2020

Azaryan Elena Mikhailovna,

Doctor of Economic Sciences, Professor,

Head of the Department of Marketing and Commercial Affairs

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky

DPR, Donetsk

E-mail: azaryan.elena@gmail.com

Burun Evgeniya Pavlovna,

Postgraduate

Donetsk National University of Economics and Trade

named after Mikhail Tugan-Baranovsky

DPR, Donetsk

E-mail: torgovlaroznicnaa2019@gmail.com

INCREASING THE INNOVATION ACTIVITY OF RETAIL COMPANIES: MARKETING APPROACH

Considered the role and importance of innovative activity of retail trade enterprises in order to determine the directions of increasing the innovative activity of retail enterprises. Presented the evolution of approaches to innovation management. Various periods of development of innovation activity, concepts of innovation management, as well as factors that became the basis for the transition of management processes from one period to another period of evolution are indicated. The main provisions of the modern marketing approach to managing innovation and increasing the innovation activity of retail trade enterprises are considered.

Key words: innovative activity, innovative activity, retail enterprises, marketing in retail, innovative processes, innovations.

Aloyan Gaik Nikolaevich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

APPLICATION OF MODERN INFORMATION AND COMMUNICATION TECHNOLOGIES IN ORGANIZATION OF INNOVATIVE ACTIVITIES

The article is devoted to the study of the dependence of the production of innovative goods, works and services on the use of digital technologies in Russian regions. A set of indicators of official statistics is determined that determine the relationship between innovation and the use of modern information and communication technologies that contribute to the development of this activity in the context of the constituent entities of the Russian Federation. Regression analysis was carried out using the Statistica package and on its basis the clustering of Russian regions was carried out, which made it possible to determine the tendencies of the influence of a number of indicators on the development of innovative activity.

Key words: information and communication technologies, indicators, subjects of the Russian Federation, pair correlation, regression analysis.

Berg Tatiana Igorevna,

Candidate of Economic Sciences, Associate Professor,

Department of Economics and Planning

Siberian Federal University,

Russian Federation, Krasnoyarsk

Email: tatiyana.berg@gmail.com

Sharov Vitaliy Sergeevich,

Master of Economic sciences

Siberian Federal University,

Russian Federation, Krasnoyarsk

Email: sharov.vitalya@yandex.ru

MODEL FOR SELECTING PROJECTS IN AN ENTERPRISE'S INNOVATION PORTFOLIO

The article considers the types of innovative projects that are important for the market and internal corporate application. A critical analysis of models for forming a portfolio of innovative projects is carried out. The model of forming a portfolio of innovative projects that takes into account the criteria of efficiency and balance as much as possible is defined. Disadvantages and ways of adjusting the model for selecting projects in the innovation portfolio are highlighted. An optimization model for the formation of an enterprise's innovation portfolio based on a qualitative and quantitative selection of projects, taking into account the interaction of projects and the level of risk, has been developed.

Keywords: the portfolio of innovation, model for selecting innovative projects, projects selection criteria, the risk level of the project, assessment of the innovation portfolio.

Linder Natalia Vyacheslavovna,

Candidate of Economic Sciences, Associate Professor,

First Deputy Head of the Management Department

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: natalia_linder@mail.ru

INFLUENCE OF EXPORT ACTIVITIES ON INNOVATIVE REGIMES IN THE INDUSTRY OF DEVELOPING COUNTRIES

Innovation is currently becoming the most important concept of socio-economic development of countries. Increasing attention is being paid to areas such as innovation and technology, which increase the economic strength of developing countries. They become competitive in foreign markets. In recent years, it has been seen that some developing countries are starting to rank higher in the Global Innovation Index. Moreover, the export productivity of developing countries such as China, Turkey, Brazil, Malaysia, Mexico and Thailand is growing. Based on this, the purpose of the study is to determine the levels of innovative development of developing countries and the impact of export indicators on them. To achieve the goal, an analysis of the export and innovation performance of 27 developing countries in the period from 2011 to 2016 was carried out and the relationship between these indicators was identified. The results of the study show that the intensification of export activities stimulates industrial enterprises to move to a more advanced innovation regime in developing countries.

Key words: innovation, export performance, global innovation index, developing countries, innovation regimes.

Melnik Margarita Viktorovna

Doctor of Economic Sciences, Professor

Business Analysis and Audit Department

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: MMargarita@fa.ru

THE "MYSTERIES" OF SUSTAINABLE DEVELOPMENT IN THE INNOVATION ECONOMY

The article substantiates the economic content of long-term (strategic) stability of the organization. The consistent expansion of the concept of perspective economic stability with the inclusion of a broader approach to the definition of social and environmental responsibility to society, personnel, production stability, stability of external economic relations based on the alignment of interests of stakeholders is noted. Consistent perfection of the organization of business processes of manufacture and management is considered as the major factor of maintenance of technological and industrial stability, proportionality and rhythmicity of manufacture, conditions of expansion of the market of realization of production (works, services) and the factor of formation of new organizational-legal forms and industrial relations in modern economy. The target character of the long-term stability providing the consecutive orientation to the chosen strategy of development of economic subject, its positioning in the market on the basis of achievement of high quality of production (works, services), i.e. strengthening of competitive advantages, consideration of individual inquiries of clients and steady growth of efficiency of activity is underlined.

Keywords: long-term stability, strategic, factors, conditions and methods of stability provision, expansion of stability horizon; proportionality; organization of business processes, production and reproduction processes; coordination of interests.

Murashova Natalia Alexandrovna,

Associate Professor of the Department of Innovation Management,

Candidate of Technical Sciences, Associate Professor

Nizhny Novgorod State Technical University. R.E. Alekseeva

Russia, Nizhny Novgorod

E-mail: murashova_nat@mail.ru

ANALYSIS OF HUMAN RESOURCES FOR THE INNOVATION ECONOMY

One of the relevant tools for managing innovative transformations of the territory is the analysis of statistical data on resource availability, which allows to identify development trends, identify threats and make effective management decisions.

The assessment of the availability of innovation processes at the initial stages of the innovation life cycle with personnel is based on a dynamic analysis of such dependencies as: the distribution of organizations carrying out research and development by type of organization and sector of activity; distribution of the number of personnel engaged in research and development.

The paper presents data on the security of an innovative economy with human resources for the time period from 2000 to 2018 in the constituent entities of the Russian Federation and the regions of the Volga Federal District. All-Russian trends in the distribution of the number of organizations performing research and development by type of organization and by sector of activity are identified. The problems associated with the structure and number of personnel engaged in research and development, both in the Russian Federation and in the regions of the Volga Federal District, are formulated. Measures aimed at improving the efficiency of innovation in the country are proposed.

Keywords: human resources, headcount, research and development, structure of personnel engaged in research and development, innovation.

Kamenskikh Mariya Anatolievna,

Candidate of Economic Sciences, Associate Professor,

Economy and Management of Industry Production Department,

Perm National Research Polytechnic University,

Russia, Perm

E-mail: permmak13@gmail.com

FEATURES OF SUSTAINABLE DEVELOPMENT IN A SHARED ECONOMY

The economic space is now undergoing dramatic changes caused by the processes of globalization, technological breakthroughs and the transition to a digital information economy. As a result, research into ongoing socio-economic transformations is particularly relevant. This applies fully to the shared economy in general and to the sustainable development of the economy in particular. It is the issues of sustainable development that will strengthen the positive trends of the shared economy, including increasing trust and social contacts, increasing the activity of economic agents, as well as minimizing social and economic contradictions. The absence of balanced sustainable development can not only reinforce existing problems, but also provoke the emergence of new threats to which society will not be ready. The study identified and described trends in the shared economy, as well as its characteristics within the framework of the concept of sustainable development, identified existing shortcomings and identified key areas that would help mitigate the negative effects of the identified gaps in the shared economy within the framework of the concept of sustainable development.

Keywords: sustainable development, digital economy, concept, shared economy, digital platform.

Lymar Valery Valentinovich

Deputy chief accountant-head of accounting and tax accounting Department,

«Rosenergoatom» Joint Stock Company,

Candidate of the Department of financial management,

National research nuclear University MEPhI

Russia, Moscow,

E-mail: buhlvv@yandex.ru

EFFECTIVE LABOR ORGANIZATION IN A MODERN ENTERPRISE: APPROACHES AND METHODS

The article discusses the effective organization of labor of a modern enterprise and methods for the efficient organization of labor. The motivation of employees and the free exchange of knowledge between employees are analyze, and training is a catalyst for satisfaction with the labor process. It is determined that the effective organization of labor of a modern enterprise is not external stimulation, but an internal need for labor and self-organization. We consider modern management approaches that increase productivity due to the involvement of employees.

New approaches are explored through the prism of binary opposition: old- new. In this case, rationalization approaches in the management and assessment of the activities and behavior of people in the classical approach are based on the assessment of human behavior, while the activity is motivated by external stimuli. It is noted that modern effective methods and approaches are focused on internal motivators, the employee gets the opportunity to find his place in the company and determines his functions himself.

It is determined that the employee can determine optimal to achieve them, in this he is supported by support from personal coaching, and coordination of efforts. It analyzes the management of the enterprise. It is noted that payment is carried out not so much in fairness as in terms of results, and managers are focused on the development of the organization in the future. In this article, theoretical studies of the issues of effective labor organization are undertaken, the basis of which can be works in the field of economics that study the laws of new approaches and methods. The result of the study can be used in solving issues of managing of a modern enterprise.

Key words: labor organization, modern approaches, motivation, stimulation.

Noskov Vladimir Anatolievich,

Doctor of Economic Sciences, Professor,

Samara State University of Economics

Russia, Samara

E-mail: noskov1962@inbox.ru

Nesterov Oleg Vladimirovich,

Candidate of Economic Sciences, Associate Professor Samara State University of Economics

Russia, Samara

E-mail: nesterovoleg1980@yandex.ru

BACKGROUND AND PROSPECTS OF TNC DEVELOPMENT IN RUSSIA AND IN THE SAMARA REGION

The purpose of this publication is to assess the prerequisites and prospects for the development of TNCs in Russia and the Samara region. The argument is based on such methodological principles and methods as the principle of duality of the economic nature of economic entities, methods of system and institutional analysis. The article provides a political and economic analysis of the prerequisites and reasons for the emergence of Russian TNCs. The author's understanding of the problems and prospects of development of Russian TNCs is offered. The activity of foreign TNCs in the Samara region is analyzed. Several recommendations for further effective development of the trans nationalization process in Russia are proposed.

Keywords: prerequisites for the emergence of Russian TNCs, foreign TNCs, trans nationalization in Russia, prospects for the development of Russian TNCs.

Ostrik Vladimir Yuryevich

Candidate of Economic Sciences, Associate professor

Associate professor of Department of human resources management

Institute of Economics and management (structural unit)

FSAEI HE “Crimean Federal University named after Vernadsky”

Russia, Simferopol

Е-mail: ostrik-work@rambler.ru

THE CONCEPT OF INTANGIBLE INCENTIVES IN THE ORGANIZATION'S HUMAN RESOURCES MANAGEMENT SYSTEM

The article discusses the essential content of intangible incentives in the organization’s human resources management system, presents the main effective directions for creating an effective concept of intangible incentives, which is applicable for real management activities. A phased technology for introducing the proposed concept into the business process of organizations is presented.

Keywords: personnel, personnel management, motivation, human resources, intangible incentives, concept, organization.

Ostrik Vladimir Yuryevich

Candidate of Economic Sciences, Associate professor

Associate professor of Department of human resources management

Institute of Economics and management (structural unit)

FSAEI HE “Crimean Federal University named after Vernadsky”

Russia, Simferopol

Е-mail: ostrik-work@rambler.ru

Verna Veronica Valerievna

Candidate of Economic Sciences, Associate professor

Associate professor of Department of human resources management

Institute of Economics and management (structural unit)

FSAEI HE “Crimean Federal University named after Vernadsky”

Russia, Simferopol

Е-mail: ostrik-work@rambler.ru

EFFECTIVE SYSTEM OF PERSONNEL CERTIFICATION IN THE ORGANIZATION

The article identifies the main negative and positive trends in the certification processes in domestic organizations, presents the results of a study of the certification aspects of staff work, presents the main ways to introduce an effective certification system for personnel, which will increase the efficiency of use of the organization’s human resources.

Keywords: personnel, personnel management, certification, efficiency, human resources, certification conditions, certification factors.

Terentyev Victor Nikolaevich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

Е-mail: vico-n-t@yandex.ru

SMART CONTRACTS IN SERVICE GOVERNMENT PROCUREMENT

The article analyzes the experience of using the technology of smart contracts in business operations of the world economy, identifies the problems of overloading the resources of the Internet portal of public procurement. Proposed an alternative model for the use of blockchain-based smart contracts technology in a unified public procurement information system.

Keywords: smart contract, unified information system, government procurement, blockchain, Ethereum, supplier, customer, labor costs, corruption, economic security.

Kasatkin Sergey Evgenievich

Candidate of Economic Sciences,

Doctoral Student of the Department of Accounting,

Taxes and Economic Security,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

FINANCIAL SYSTEM OF RUSSIA IN INTERNATIONAL RATINGS

The article provides data on global ratings (indices), showing Russia's place in the global financial system. The analysis of Russian indices is carried out and the reasons for the current state of the financial system are determined.

Key words: financial system, ratings (indices), dynamics, condition.

Kiiashchenko Tatiana Petrovna

Candidate of Economic Sciences,

Associate Professor of the Department of Finance, Money circulation and Loans

Surgut State University

Russia, Surgut

E-mail: yatanya-87@yandex.ru

ORGANIZATION OF THE REGIONAL BUDGET PERFORMANCE IN RUSSIAN FEDERATION (THEORY AND PRACTICE)

The article deals with the organizational and methodological foundations of the regional budget performance in Russia: the procedure for compilation and maintenance of a consolidated budget list and cash plan were studied, the purpose and role of these documents in the budget process were identified; cash management options for regional budget execution and their features were considered. Besides the author studied the features of the certain regional budget performance in Russian Federation and analyzed the actual data of the budget execution. The problems of the execution of budget revenues in the regions of Russia are not solved. Regional differentiation is also great in tax potential growth opportunities. Therefore, on the one hand, it is necessary to improve tax revenue distribution system, and, on the other hand, it is necessary to develop territories.

Key words: budget execution organization, consolidated budget list, cash plan, temporary cash gap, marginal funding, cash service, tax revenues, regional economy.

Sinenko Olga Andreevna,

Candidate of Economic Sciences,

Associate Professor,

Department of «Finance and credit», Far Eastern Federal University,

Russia, Vladivostok,

E-mail: sinenko.oa@dvfu.ru

APPLICATION OF CUSTOMS BENEFITS WITHIN THE TERRITORIES WITH THE SPECIAL ECONOMIC STATUS OF THE ASIAN PACIFIC REGION

The article studies customs preferences within the territories with special economic status in the Asia-Pacific region. The purpose of this study is to analyze customs preferences by type of special economic zones of the Asia-Pacific region. The object of the study is the territory of special economic status in the Asia-Pacific region. The article systematizes customs preferences within the territories with a special economic status of the Asia-Pacific Region. The types and conditions of providing customs preferences for the types of special economic zones of the Asia-Pacific region are analyzed. The results of a study of the practice of applying customs preferences in the territories with special economic status in Russia are presented.

Keywords: Territories with special economic status, Asia-Pacific, customs preferences.

Abramova Ruta Sergeevna

Postgraduate student of the Department «Management»

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: Ruta.davydova@mail.ru

COMPARATIVE ANALYSIS AS A TOOL FOR EVALUATING THE EFFECTIVENESS OF STATE MUSEUMS

Today, the Museum and library community is aware of the need to prove its effectiveness, efficiency and value. Museums and libraries are forced to provide more and more reliable data on the use of resources and the extent to which their stated goals are achieved, as they play an important role in public life. In the article, the author assesses the social and economic efficiency of the Museum-reserve “Divnogorye" by comparative analysis for the period 2016-2019 using chain substitutions. The Museum's reports presented on the official website of the institution in the Form of Federal statistical observation 8-NC for 2016, 2018, 2019 served as an information base.

Keywords: evaluation of the effectiveness of museums, the method of comparative analysis, chain substitutions, economic efficiency, social efficiency.

Bugaev Alexander Vladimirovich,

Auditor, Academician

Association of International Accountants

(UK, London) (FAIA (acad)),

Professor

Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: alexandr.bugaev@gmail.com

Pakshina Tatiana Pavlovna,

Candidate of Economic Sciences, Associate Professor

Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: pakshina@mail.ru

Ermachenko Olga Vasilievna,

Senior Lecturer

Vitebsk State Technological University.

Belarus, Vitebsk

E-mail: vgtu.ermachenko@mail.ru

SCOPE AND CONTENT OF THE AUDIT WORKING DOCUMENTATION ACCORDING TO THE REQUIREMENTS OF INTERNATIONAL AUDIT STANDARDS (ISAs)

The article considers the scope and content of audit documentation in accordance with the requirements of International Standards on Auditing. The authors consider the list of working papers of an audit organization, an auditor as an individual entrepreneur, which meets all the requirements established by ISAs in relation to audit documentation.

Keywords: international standards on auditing, working documentation, application procedure.

Kasatkin Sergey Evgenievich

Doctoral student

Department of Accounting, Taxes and Economic Security,

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kbua@inbox.ru

EVALUATION OF ECONOMIC SECURITY OF THE FINANCIAL SECTOR

OF ECONOMY

The article discusses indicator systems for assessing the financial security of a country. Determining the consistency of indicators on the basis of the morphological approach allowed us to propose an authoring system of indicators and assess the financial security of the country.

Keywords: financial sector, security, indicators, threshold levels, assessment, risk zones.

Mironov Alexey Alexandrovich,

Candidate of Economic Sciences,

Doctoral student

Department of Accounting, Taxes and Economic Security,

Volga State University of Technology

Russia, Yoshkar-Ola

Е-mail:logrus8350@gmail.com

ECONOMIC SECURITY OF THE FINANCIAL AND BANKING MARKET IN THE CONDITIONS OF DIGITALIZATION

The article deals with the development of a unified identification and authentication system in Russia, the coverage of financial and banking market services by electronic services, and the threats to economic security arising in this area. A map of indicators for assessing the level of economic security of the development of the financial and banking services market is proposed.

Key words: financial market, legislative and regulatory regulation, architecture of the financial market, threats to economic security, Bank of Russia, regulation, indicators.

Nosov Alexander Leonidovich,

Doctor of Economic Sciences,

Candidate of Technical Sciences

Professor of Economics and Management

Vyatka State Agricultural Academy,

Russia, Kirov

E-mail: logistic_vgu@mail.ru

DEVELOPING VISION, MISSION AND STRATEGIC GOAL OF CITY MANAGEMENT

Modern urban economy is governed by the laws of the administrative-market mechanism. Strategic management combines both administrative and market approaches. Every modern city has a development strategy. Currently, there is a massive transition from 2020 strategies to 2035 strategies. This article aims to consider the requirements for the key elements of the strategy content: vision, mission and strategic goal, using the Kirov 2035 draft strategy as an example. The result of the study is the proposal to formulate the main elements of the strategy, as well as to use as a quantitative measure the degree of achievement of the goal of the officially approved quality index of the urban environment.

Key words: strategic planning, vision, mission, strategic goal, criteria for achieving the goal.

Smolennikova Lyudmila Vitalievna,

Candidate of Economic Sciences, Associate Professor,

Head of the Department of Finance, Economics and Organization of Production

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: SmolennikovaLV@volgatech.net

Kolesnikova Tatiana Gennadevna,

Candidate of Economic Sciences, Associate Professor,

Department of Finance, Economics and Organization of Production

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: KolesnikovaTG@volgatech.net

METHODOLOGICAL TOOLKIT FOR DETERMINING PRIORITY AREAS OF INVESTMENT IN PURPOSES TO ENSURE THE ECONOMIC SECURITY OF THE REGION

The article deals with the formation of the composition of indicators characterizing the results of socio-economic development at the meso-level and allowing to establish priority areas of investment in order to ensure economic growth and security of the region. A methodological toolkit is proposed for determining the production specialization and priority areas of investment in the region.

Key words: economic security of the region, investment security, socio-economic development of the region.

Fesina Elena Leonidovna

Doctor of Economic Sciences,

Professor of the Department of customs Affairs of the Kazan cooperative Institute (branch)

Russian University of cooperation

E-mail: efesinay@mail.ru

Suglobov Alexander Evgenyevich

Honored economist of the Russian Federation,

Doctor of Economic Sciences, Professor,

Professor of Finance University under the Government of the Russian Federation

E-mail: a_suglobov@mail.ru

DEVELOPMENT OF SHADOW PROCESSES IN SMALL BUSINESS OF THE REPUBLIC OF TATARSTAN

The formation and development of small business in a market economy is accompanied by a significant increase in the number of crimes, most of them are tax offenses. According to official estimates of the work of the law enforcement agencies of the Republic of Tatarstan in recent years, entrepreneurs evading their tax obligations, are trying to avoid it completely. One of the main reasons for small business entities to avoid paying taxes is the imperfection of tax legislation. This leads to non-compliance with tax obligations and understatement of taxes through the use of "gray" schemes with varying degrees of legality and complexity of their implementation. Operating in the border zone between the legal and illegal sectors of the economy, entrepreneurs violate official norms and make their business competitive. Tax crimes as the most latent phenomena have become an important factor in the development of shadow processes in small business which makes them one of the most pressing problems of the market economy.

Key words: small business, shell companies, latent processes, economic crimes, tax evasion, law enforcement.