Annotation 3 I (45) 2018

Abakarova Oksana Gasanovna,

Candidate of Economic Sciences, Associate Professor of the

Applied Informatics Department in Jurisprudence,

Dagestan State Technical University.

Russia, Makhachkala

E-mail: oksanarnd@yandex.ru

Zubayrov Ibragim Guseinovich,

Post-graduate student,

Department of Software for Computer Facilities and Automated Systems,

Dagestan State Technical University.

Russia, Makhachkala

E-mail: ms.mesay@mail.ru

DEVELOPMENT OF INDICATORS’ SYSTEM OF LIFE QUALITY OF MUNICIPALITY POPULATION BY THE METHOD OF HIERARCHIES ANALYSIS

The article is devoted to the questions of integral estimation of the quality of life of the population of municipal territories. Proposed an improved method for analyzing hierarchies to create a balanced, flexible and stable system of quality of life indicators. The method is realized practically on an example of calculation of an indicator of quality of a life of the population of subjects of the North Caucasian federal district. Computed integral indicators allowed to identify "outsiders", "middle peasants" and "leaders" and trace the dynamics of changes in the quality of life of the population in these regions.

Keywords: life quality assessment, hierarchy analysis method, integral indicator, matrix of comparisons, consistency of experts, normalization, pairwise comparison, expert.

Andrianov Alexey Yurievich,

Candidate of Economic Sciences, Associate Professor,

Department of Public Law and customs management

Vladimir state University named after Alexander

Grigoryevich and Nikolay Grigoryevich Stoletov.

Russia, Vladimir

E мail:nirr1960@mail.ru

Nezamaickov Igor Sergeevich,

Master’s degree student,

Department of Public Law and customs management

Vladimir state University named after Alexander

Grigoryevich and Nikolay Grigoryevich Stoletovs.

Russia, Vladimir

E мail:gosha.nezamaickov@yandex.ru

THE MECHANISM OF INTERACTION BETWEEN CONCEPTS OF LOGISTICS AND MARKETING IN THE ENTERPRISE

The article deals with the peculiarities of interaction between the direction of logistics and marketing in the enterprise, which has a significant impact on the costs of the organization. The study of international and domestic studies, statistical information in this scientific direction using the method of scientific induction, analysis and synthesis.

Keywords: marketing, logistics, supply chains, costs, material flow, materials.

Boyarinov Andrey Yurievich,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University.

Russia, Ekaterinburg

E-mail: au.boyarinov@net-ustu.ru

Teslyuk Lyudmila Mikhailovna,

Candidate of Chemical Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University

Russia, Ekaterinburg

E-mail: tlm.eoxp@mail.ru

Dukmasova Natalya Viktorovna,

Candidate of Economic Sciences,

Associate Professor, Department of Environmental Economics

Ural Federal University.

Russia, Ekaterinburg

E-mail: dykmas-natali@mail.ru

RENEWABLE ENERGY SOURCES AS TOOLS FOR THE DEVELOPMENT OF RUSSIAN SMALL AND MEDIUM BUSINESSES

In the article was examined the economic mechanisms of supporting small and medium-sized businesses (SMEs) in Russia. Was made the comparative analysis of the challenges for small and medium-sized companies and the level of their development in developed world countries and Russia. The research of local renewable energy resources of the Urals region was carried out. Taking into account geographical and climatic features, the most suitable energy sources were identified. Was presented the economic rationale necessity of using renewable energy (RES) by small and medium-sized businesses as an alternative to traditional energy resources. The reasons are the large amount of initial investment and the complexity of the connection process to the common energy grid. The article gives an example of using renewable energy sources based on a local small firm activity LLC «URALGEOSNAB» (Ekaterinburg city).

Keywords: small enterprises, energy supply, alternative energy sources, solar panels, economic efficiency.

Gamova Ekaterina Evgenevna,

Candidate of Economic Sciences,

Associate Professor at the Economics and Finance Department

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: eegamova@mail.ru

Bagnuk Vitaliy Viktorovich,

Candidate of Technical Sciences,

Associate Professor, Department of transport and technological machines

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kef@volgatech.ru

ENERGY SAVING AND ENHANCING ENERGY EFFICIENCY IN ORGANIZATIONS OF THE BUDGET SPHERE AND MULTI-QUARTER HOUSES

CITY DISTRICT "CITY OF YOSHKAR-OLA"

The article is devoted to the problems of increasing the energy efficiency of budgetary institutions and apartment buildings and the implementation of energy-saving technologies in the conditions of budget and financial resources deficit. Analyzed the indicators of the subprogram "Energy Saving and Energy Efficiency in Yoshkar-Ola" for the last 5 years. There are proposed ways to implement energy-saving measures in budgetary institutions of the municipal formation "City of Yoshkar-Ola" and multi-apartment buildings of the city, including cost-effective and low-cost.

Keywords: budgetary institutions, budgetary funds, sources of financing, apartment buildings, resource saving, energy resources, energy-saving, energy saving, energy-saving measures, energy efficiency.

Zhuckovskaya Irina Feodosievna,

Candidate of Economic Sciences,

Associate Professor, Department of Commerce and Hospitality,

Vladimir State University named after Alexander and Nikolay Stoletovs.

Russia, Vladimir

E-mail: ateya33@mail.ru

Yeliseyeva Ekaterina Alekseevna,

Master’s degree student,

Department of Commerce and Hospitality,

Vladimir State University named after Alexander and Nikolay Stoletovs.

Russia, Vladimir

E-mail: katiyovchinnikova@yandex.ru

Chubrina Ksenia Alekseevna,

Master’s degree student,

Department of Commerce and Hospitality,

Vladimir State University named after Alexander and Nikolay Stoletovs.

Russia, Vladimir

E-mail: Ksusha_96@mail.ru

TO THE QUESTION OF OUTSOURCING IN MODERN LOGISTICS

The article is devoted to research of the outsourcing importance in logistic service as in the Russian Federation, and abroad. Considered the classification of logistic providers which promotes comprehensive understanding advantages of use of their services. Carried out the analysis of development of the market of logistic outsourcing in our country, made a conclusion about further development of logistic service.

Keywords: outsourcing, logistics, logistic provider.

Klimov Konstantin Gennadievich,

Postgraduate,

Donetsk National University of Economics and Trade

the name of Mikhail Tugan-Baranovsky.

DNR, Donetsk

E-mail: innovacii-proizvodstvo2018@rambler.ru

THEORETICAL ASPECTS OF FORMING AND DEVELOPMENT OF MARKETING OF INNOVATIONS IN PRODUCTION

The article provides an information analysis of the evolution of the formation and development of innovation marketing in production; defined methods and principles of marketing innovations in production, developed a concept of marketing innovations in production.

Key words: innovation marketing, innovation activity, marketing strategy, innovative development, enterprise competitiveness, the concept of innovation marketing in production.

Kuchkovoy Viktor Viktorovich,

Candidate of Economic Sciences,

Lecturer of the Donetsk Academy of Management

and public service under the Head of the NDP.

DNR, Donetsk

E-mail: marketinginnovation@email.ua

THEORETICAL FOUNDATIONS OF FORMATION AND DEVELOPMENT OF MARKETING OF INNOVATIONS IN MEDICINE

The article provides an information analysis of the evolution of the formation and development of innovation marketing in medicine, and defined a classification of the types of innovation marketing in medicine.

Key words: innovation marketing, healthcare, innovation, marketing strategy, innovative development, marketing concept, competitiveness of medical institutions.

Melentieva Oksana Vladimirovna,

Candidate of Economic Sciences, Associate Professor of the Department of Banking

Institute of Accounting and Finance

Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky.

DNR, Donetsk

E-mail: mtv1689@gmail.com

Ivanchenko Viktor Yakovlevich,

Competitor of the Department of Marketing and Business

Donetsk National University of Economics and Trade named after Mikhail Tugan-Baranovsky.

DNR, Donetsk

E-mail: mtv1689@gmail.com

FEATURES OF INTRODUCTION OF INNOVATIONS IN THE ACTIVITY

OF NON-PROFIT EDUCATIONAL ORGANIZATIONS

In the article considered the necessity and urgency of introduction of innovations in the sphere of education in the conditions of modern transformations, analyzed the ways of checking the effectiveness of innovations in education, studied the advantages and disadvantages of introduction of popular innovative technologies in education.

Key words: education, non-profit educational organizations, innovations in education, distance learning, innovation efficiency.

Mustafayeva Zemfira Amaevna,

Professor of the Department of Management and Marketing

Kabardino - Balkaria State University

im.H.M.Berbekova

Russia, Nalchik

E-mail: 18zema03@mail.ru

Tappaskhanova Elizabeth Oyusovna,

Associate Professor of the Department of Management and Marketing

Kabardino - Balkaria State University

im.H.M.Berbekova

Russia, Nalchik

E-mail: tappazliza777@mail.ru

Alshagirova Julietta Jamilovna,

Master’s degree student of the Institute of Law, Economics and Finance

Kabardino - Balkaria State University

im.H.M.Berbekova

Russia, Nalchik

E-mail: alshagirovad@mail.ru

INNOVATIVE APPROACHES IN THE MANAGEMENT OF THE ORGANIZATION'S PERSONNEL

The article considers the basic concepts of personnel management. Substantiated the necessity of considering the person in the organization as the main subject of the organization as a special object of management. Determined the main directions of the departure from the traditional methods of personnel management and the introduction of innovative management methods: the formation of an innovative organizational culture based on the creation of an innovative climate in the organization; use of modern methods of staff motivation; use of competency models for the development of the profile of the post; use of modern achievements in the field of information technologies, including achievements in the field of artificial intelligence.

Keywords: personnel management; innovation; motivation; innovative organizational culture; competency models; job profile; Artificial Intelligence.

Novikov Sergey Vyacheslavovich,

Candidate of Economic Sciences, Associate Professor,

Department of Management and Marketing of High-Tech Industries

Moscow Aviation Institute.

Russia, Moscow

E-mail: ncsrm@mail.ru

IMPROVING THE PROCUREMENT OF COMPLEX

INNOVATIVE PRODUCTS

The Article is devoted to the problem of improving the organization of procurement activities of enterprises of high-tech industries in the procurement of research and development work in the early stages of the appearance design of complex high-tech equipment.

Key words: public procurement, innovation, high-tech products, research and development, high-tech production.

Oganyan Alexander Grigoryevich,

Candidate of Economic Sciences, Associate Professor,

Graduate School of Management and Entrepreneurship

FGBOU VO "Don State Technical University"

Russia, Rostov-on-Don

Е-mail: bataisk.intel@yandex.ru

SOME ASPECTS OF THEORETICAL AND METHODOLOGICAL APPROACHES TO RESEARCH OF INNOVATIVE-ORIENTED TRANSFORMATION PROCESSES IN THE DEVELOPMENT OF THE NATIONAL ECONOMY

In the article considered the theoretical aspects of the evolutionary character of the transformation of the national economy at the stage of the formation of a postindustrial society and the essence of the identification of higher school tendencies as an institution for the reproduction of the intellectual potential of the national economy and the conceptual and methodological aspects of the study of the role of intensification of the reproduction of intellectual potential in the process of transformation of the national economy.

Keywords: innovative economy, higher school, intellectual potential, innovation and intellectual stage, innovative transformation, national economic system.

Petrov Sergey Valerievich,

Candidate of Economic Sciences, Associate Professor,

Vladimir State University

named after Alexander and Nikolay Stoletovs

Russia, Vladimir

E-mail: psv01@yandex.ru

PREREQUISITES OF THE DEVELOPMENT OF THE NEO-CLASSICAL PARADIGM OF MANAGEMENT IN THE RUSSIAN FEDERATION WITH THE USE OF

TEAM-BUILDING METODOLOGIES

The article considers the prerequisites for the development of the neoclassical paradigm of management through team building in modern Russia. The analysis of international and domestic research, statistical information in this scientific direction using the method of scientific induction is carried out. The author's classification of alternative cost optimization strategies with the help of the organization's personnel has been introduced. The prognosis of development of the neoclassical paradigm of management in modern Russia is determined.

Key words: teambuilding; management; neoclassical paradigm; business process; optimization; costs; Russian Federation; research; statistics.

Pogodina Tatiana Vitalievna,

Doctor of Economic Sciences, Professor,

Department of management,

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: TPogodina@fa.ru

Popadyuk Tatiana Gennadievna,

Doctor of Economic Sciences, Professor,

Department of management

Financial University under the Government of the Russian Federation

Russia, Moscow

E-mail: TPopadyuk@fa.ru

TECHNOLOGICAL DEVELOPMENT OF RUSSIA'S MANUFACTURING INDUSTRY: PROBLEMS AND PROSPECTS

The article examines the trends and problems of the Russian manufacturing industry development in 2011-2016 in the sectoral and territorial aspects. The scenarios of development of the processing industry in the future. It is proved that the most real is catching up technological development. At the same time, the expediency of implementing elements of the technological leadership scenario is emphasized. The directions of development of new markets, which include the formation and development of "smart" cities, innovative industrial clusters and technology platforms, are highlighted.

Keywords: technological development, manufacturing industry, scenario of technological leadership.

Pozdnyakov Konstantin Konstantinovich,

Candidate of Economic Sciences,

Dean of the Faculty of International Tourism,

sports and hotel business

Financial University under the Government of the Russian Federation.

Russia, Moscow

Email: kk.pozdnyakov@gmail.com

Trushina Ekaterina Alekseevna,

Master’s degree student

Financial University under the Government of the Russian Federation

Russia, Moscow

Email: tkatrin95@mail.ru

APPLICATION OF AGILE TECHNOLOGIES OF PROJECT MANAGEMENT IN TOURISM COMPANIES USING AN EXAMPLE OF TOUR OPERATOR LLC “TT-TRAVEL”

In the article, there is an analysis of advantages of agile technologies in tourism industry taking into account the specificities of tourism products market. It is found on the base of theoretical analysis, that application of agile technologies in tourism can result in enhance the effectiveness of project office work and company.

Keywords: project management, agile technologies, tourism industry.

Salkina Alfiya Rinatovna,

Postgraduate,

Department of Tax and Taxation

Samara State Economic University.

Russia, Samara

E-mail: fomin@sseu.ru

EVOLUTION OF SCIENTIFIC VIEWS ON THE ROLE OF R & D

IN THE INNOVATIVE PROCESS

In this publication, the author suggests the study of scientific views on the position of R & D as a stage in various models of the innovation process. The survey data are presented by the author of the application of models of the innovation process in the practice of industrial enterprises. It is substantiated that the choice of the model of the innovation process is determined by the level of technological effectiveness of the industry.

Keywords: innovation, innovation process, research and development, models of innovation process.

Ustinova Olga Evgenievna,

Associate Professor, Department of management

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail:: olga.e.ustinova@yandex.ru

ASSESSMENT OF THE STATE (QUALITY) OF THE ECONOMIC SPACE IN THE INTERACTION OF PARTICIPANTS IN THE INNOVATION PROCESS

In this article analyzed the parameters for assessing the quality of the economic space in conjunction with the participants of the innovation process. Based on the known approaches to understanding the term "economic space", an analysis of the territories of the Russian Federation was carried out, depending on the criteria in question, including density, location and connectivity. The dynamics of the use of advanced production technologies in the context of federal districts is presented, and its dependence on the state of the economic space is demonstrated. Forms of interaction between the participants of the innovation process are considered separately.

Keywords: economic space, innovation process, participants.

Fedorova Tatiana Alexandrovna,

Doctor of Economic Sciences,

Associate Professor, rector

Komi Republican Academy

of state services and management.

Russia, Syktyvkar

E-mail: tatiana75@mail.ru

Gorbachev Andrey Yurievich,

Head Office,

Tula JSC "Design Bureau of Instrument Engineering

named after academician A. G. Shipunov".

Russia, Tula

E-mail: merc123@mail.ru

METHODOLOGY FOR FORMING THE PACKAGE OF ORDERS OF SCIENTIFIC AND PRODUCTION COMPLEX

The article deals with the research and production complex, whose activities are related to the development and production of innovative products, carried out within one or more thematic areas. It is noted that the competitiveness of the research and production complex depends on the ability of the enterprise to introduce into its activities the actual development of scientific and technological progress methods of conducting applied research and production work, to take into account the reaction of final consumers to the products and to respond to changing trends in the market and the world economy. Grounded the necessity of forming a package of orders in such a way as to ensure profitability of activities and conformity with the trends of scientific and technical progress.

Keywords: research and production complex, orders, scientific developments, potential, resources, innovation, efficiency.

Yusim Vyacheslav Naumovich,

Doctor of Economic Sciences,

Professor, Department of Economics of Industry,

Russian Economic University. G.V. Plekhanov.

Russia, Moscow

E-mail: vn62@yandex.ru

Zorina Anastasia Yuryevna,

Postgraduate,

Department of Economics of Industry,

Russian Economic University. G.V. Plekhanov.

Russia, Moscow

E-mail: Anastasia.zorina1@gmail.com

STRATEGY OF FORMATION OF INNOVATIVE PRODUCTION DEVELOPMENT

In this article, the authors consider a method that claims to ensure the correct selection of projects for innovative production development. The task of selection is the creation at any stage of development of the best conditions for each next step, or the selection of projects on the potential for their development. The proposed method gives the strategic investor an opportunity to assess not only the effectiveness of the project "here and now", but also to predict the way in will develop in changing future conditions.

Keywords: innovative development, economic level of technology, strategy, industry.

Yakovleva Irina Vladimirovna,

Candidate of Economic Sciences,

Associate Professor, Department of Finance,

Orenburg State University

Russia, Orenburg

E-mail: finp56@maill.ru

Grigoryeva Elena Alexandrovna,

Candidate of Economic Sciences,

Associate Professor, Department of Finance,

Orenburg State University

Russia, Orenburg

E-mail: qela@list.ru

EVALUATION OF THE EFFICIENCY OF THE INVESTMENT PROGRAM ON THE EXAMPLE OF ENTERPRISES OF THE INDUSTRIAL SECTOR

The article examines the importance of the industrial sector in ensuring a sustainable growth of the Russian economy, creating conditions for a significant increase in financial and investment activity, a significant increase in investment, and searching for optimal sources of financing. The increasing requirements for the effectiveness of long-term decisions at the level of the investment system requires theoretical research and practical recommendations to justify the main directions of increasing the investment attractiveness of the industrial sector.

Key words: investment program, project, economic effect, real assets, company.

Yares Olga Borisovna,

Candidate of Economic Sciences,

Head of the Department of Commerce and Hospitality

Vladimir state University named after Alexander

Grigoryevich and Nikolay Grigoryevich Stoletovs.

Russia, Vladimir

E-mail: YaresOlga@inbox.ru

Panshin Ilya Vladimirovich,

Candidate of Economic Sciences,

Head of the Department of Scientific Research

Vladimir state University named after Alexander

Grigoryevich and Nikolay Grigoryevich Stoletovs.

Russia, Vladimir

E-mail: panshin@vlsu.ru

Nefedova Ksenia Aleksandrovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Commerce and Hospitality

Vladimir state University named after Alexander

Grigoryevich and Nikolay Grigoryevich Stoletovs.

Russia, Vladimir

E-mail: kseniya-nefedowa@yandex.ru

INNOVATIVE TRIAD-MODEL OF SUCCESSFUL DEVELOPMENT OF MODERN BUSINESS: SPECIFICATION OF RETAIL TRADE

The article substantiates innovative three-component model of business development based on innovative resources of a region, innovative technologies and management, innovative products (goods, services). The basic principles of building innovative business in the organization of retail trade are formulated. It has been proved that innovation is a transformational resource or a multiplier resource, allowing to increase the resource potential of enterprise without changing the volume of basic economic resources employed.

Keywords: innovation, innovative three-component model, retail.

Amir Nazhmudievich Bisultanov,

Postgraduate, Taxes and Taxation department,

Institute of Economics and Finance,

Chechen State University

Russia, Grozny

E-mail: amir.bisultanov@bk.ru

RISKS OF TAX RELATIONS BASED ON DIFFERENT

METHODS OF DOCUMENT FLOW

In article the author considers the types of tax risks, defines the factors influencing their emergence; presents the comparative results of the possibility to decrease the factors influence on the tax risk at the organization using the different ways of document flow. The comparative analysis is presented both from a position of the taxpayer, and from a position of tax authorities. The author defines the advantages and shortcomings of digital document flow and offers the scheme of interaction in the smart contracts system capable to provide confidentiality of information.

Keywords: paper document flow, tax, tax culture, tax authorities, tax mentality, tax risk, taxpayer, smart contract, digital document flow, electronic document flow.

Gamova Ekaterina Evgenevna,

Candidate of Economic Sciences,

Associate Professor at the Economics and Finance Department

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: eegamova@mail.ru

Zakirova Olga Vladimirovna,

Candidate of Economic Sciences,

Associate Professor at the Economics and Finance Department

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kef@volgatech.ru

FINANCIAL FOUNDATIONS OF LOCAL SELF-GOVERNMENT AND MAIN DIRECTIONS OF DEVELOPMENT OF FINANCIAL

THE INDEPENDENCE OF MUNICIPAL EDUCATION

The article examines the financial foundations of local self-government and the main directions of the development of financial independence of municipalities. Considered the financial foundations of local self-government, including the municipal budget as the main source of financial resources of municipalities, its tax and non-tax revenues, and suggested the main directions for the development of financial independence of municipalities, with the example of the urban district "Yoshkar-Ola City". The analysis of the main problems associated with the receipt of local taxes - the tax on property of individuals and land tax - in the budget of the urban district "City of Yoshkar-Ola" and the key areas for strengthening the financial independence of the municipal budget under consideration.

Keywords: budget, budget expenditures, land tax, interbudgetary transfers, municipalities, tax and non-tax revenues, property tax of individuals regulating income, own revenues, financial independence, financial resources.

Gereev Roman Alekseevich,

Postgraduate of the tax policy department

and customs and tariff regulation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: gereevra@mail.ru

TAX RELIEF AND BUDGEATARY TRANSFER STRUCTURAL ELEMENTS: COMPARATIVE STUDY

The article considers structural elements of the tax relief and the budget transfer (hypothesis, disposition and sanction), based on a theoretical analysis of the nature and content of the economic incentive. Defined forms of state financial support for industrial production. Created the methodical approach to the differentiation of a sphere of application of tax and budget incentive instruments for state financial support. Proposed a methodology for modeling the dynamics of production volume with a change in the tax burden on the basis of stress testing, and its approbation is carried out on the example of the automotive industry.

Key words: tax relief, budgetary transfer, economic growth, incentive instruments, manufacturing, vertical strategy, horizontal strategy, modeling, automotive industry, tax risks assessment.

Karataev Aleksey Sergeevich,

Doctor of Economic Sciences, Professor,

Head of the Department of Finance, currency and credit

Surgut State University.

Russia, Surgut

Е-mail: karataev86@mail.ru

Yakubenko Kristina Olegovna,

Master’s degree student

Department of Finance, currency and credit

Surgut State University.

Russia, Surgut

E-mail: yakuba.ko@ya.ru

CURRENT STATUS AND MAIN DIRECTIONS OF DEVELOPMENT OF THE BANKING SECTOR OF THE RUSSIAN FEDERATION

The article examines the impact of international sanctions on the economy of the country, primarily on the banking system, the measures taken by the Government and the banks of Russia, the changes that have occurred in the country's banking system, which allowed to preserve credit organizations.

Key words: bank, sanctions, banking system, key rate, economic situation.

Koneva Olga Vasilievna,

Candidate of Economic Sciences, Associate Professor

Trade and Economic Institute

Siberian Federal University.

Russia, Krasnoyarsk

E-mail: smorodina77@list.ru

Dyagel Oksana Yurevna,

Candidate of Economic Sciences, Associate Professor

Trade and Economic Institute

Siberian Federal University.

Russia, Krasnoyarsk

E-mail: dygel06@mail.ru

The article was prepared on the basis of the research materials on RFBR grant No.18-010-00192/18 "Cooperation-network interactions as a resource of self-organization and achievement of qualitative results in the economy".

EVOLUTION OF THE FINANCIAL THOUGHT ABOUT THE CONTENT

OF TAXES, THEIR ROLES IN ECONOMICS AND THE SYSTEM

OF OPERATIONAL SUBJECTS FUNCTIONING

(MESSAGE2)

The article is devoted to the study of issues related to the economic essence of taxes, the principles of taxation, the functions of taxes, the role of taxes in the social and economic life of society, the development of the state, and so on. The results of the study are presented in two reports. Message 1 is devoted to the study of the economic nature of taxes. Made an attempt to generalize the accumulated experience and state the author's position on polemical issues. The theoretical grounds and developments offered by the authors will provide a better understanding of the essence of taxes by practitioners dealing with tax policy and tax management issues.

Keywords: taxes, evolution, tax theories, principles of taxation, functions of taxes.

Kostromin Vladimir Evgenievich,

Candidate of Economic Sciences,

Associate Professor at the Economics and Finance Department

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kostrominve@volgatech.net

APPLICATION OF PARAMETRIC ANALYSIS IN DEVELOPMENT OF THE STRATEGY OF FINANCIAL HEALTH INSTITUTION OF THE ORGANIZATION

The article discusses the issues of developing a strategy for financial recovery of the organization. Considered the strategy and tactics of the organization's activity in crisis conditions. In order to prevent bankruptcy of the enterprise, proposed a parametric analysis system.

Keywords: financial recovery strategy, enterprise bankruptcy, current liquidity, financial stability, parametric analysis, strategy parametrization.

Ksiropulos Irina Dmitrievna,

Postgraduate student of the Financial university

Under the Government of the Russian Federation.

Russia, Moscow

DEVELOPMENT OF TAX INSTRUMENTS FOR ACHIEVE SOCIAL GOALS OF THE GOVERNMENT

The article shows the directions of development of tax instruments for the implementation of social obligations of the state. The methodology of diagnostics of tax instruments of social orientation is proposed and tested. It is justified that the introduction of family taxation will allow to take into account the social status of the taxpayer, the level of family income in determining the tax burden, thereby creating the ground for meeting the social goals of the state.

Keywords: tax instruments, social support, tax mechanism, business entities, charity, financially vulnerable citizens.

Steshenko Julia Alexandrovna,

Postgraduate student,

Department of World Economy and Management

Kuban State University.

Russia, Krasnodar

E-mail: julia11st@mail.ru

KEY DIRECTIONS OF REFORMING THE TAX SYSTEM FOR ENSURING ECONOMIC GROWTH

The article analyzes the modern tax system of the Russian Federation from the point of its compliance with the requirements for ensuring conditions for economic growth and identifies the ways to improve it, taking into account key directions for stimulating growth in the economic sectors: human capital development, labor productivity, infrastructure development, and R & D assistance.

Keywords: tax system, tax incentives, economic growth, branches of economy, tax instruments.

Tatarintseva Svetlana Gennadievna,

Candidate of Economic Sciences,

Associate Professor of the Department of Corporate Finance and Business Evaluation

St. Petersburg State University.

Russia, St. Petersburg

E-mail: tatsg@mail.ru

INTERRELATION OF MONITORING OF CORPORATE FINANCIAL STRATEGY WITH ECONOMIC DIGITALIZATION AND SOFTWARE

The authors of the article made an attempt to identify and carry out monitoring of external and internal financial environment factors on the effectiveness of implementing the financial strategy at the micro level. The research uses public data on the activities of corporations in the oil and gas sector of the Russian economy.

Keywords: financial strategy, elements of the digital economy, financial monitoring, software

Andrianov Aleksey Yurievich,

Candidate of Economic Sciences,

Associate Professor of the Department of State Law and Customs Administration,

Vladimir State University named after Alexander Grigorievich and

Nikolai Grigorievich Stoletov.

Russia, Vladimir

Е-мail: nirr1960@mail.ru

Danilov Artem Sergeevich,

Master’s degree student of the Department of State Law and Customs Administration,

Vladimir State University named after Alexander Grigorievich and

Nikolai Grigorievich Stoletov.

Russia, Vladimir

Е мail: ironhide1994399@gmail.com

IDENTIFICATION OF MOST ACTUAL SYSTEMS IN MANAGEMENT OF RESERVES BY A PRODUCTION ENTERPRISE

The article reveals the need to use enterprise stock management. Identified the main problems of inventory management in the Russian Federation. There is a selection of the basic systems of inventory management of the enterprise, as well as approaches to inventory management. Based on ABC-XYZ analysis, the most appropriate management systems are selected for each category of stocks and it is argued why the world concept Just in time can not at the moment be relevant in the Russian Federation.

Keywords: inventory management, inventory management systems, cost minimization, DDMRP buffer, ABC - XYZ analysis, Just in time.

Borisova Svetlana Pavlovna,

Candidate of Pedagogical Sciences,

Associate Professor of the Department of Mathematics and Business Informatics

Samara University.

Russia, Samara

E-mail: borisova-svetlana2807@yandex.ru

Talikina Marina Evgenevna,

Senior Lecturer of the Department of Mathematics and Business Informatics

Samara University.

E-mail: talikina@mail.ru

PLANNING OF WORKS OF THE CONSTRUCTION OBJECT IN CONDITIONS

RANDOM DELAYS AND CHANGE OF DURATION OF WORKS

The article proposes a technique for calculating the time parameters of a construction project. The mathematical basis of the methodology for calculating project parameters is the Bellman-Calab algorithm. This algorithm is also used to account for the random duration of work. The obtained results are compared with the calculations of parameters based on the standard PERT technique. Software implementation of modeling project parameters and calculation of project indicators was carried out in the VBA EXCEL environment.

Keywords: Bellman-Calab algorithm, adjacency matrix, simulation modeling, PERT technique.

Nosyrev Mikhail Alexandrovich,

Candidate of Economic Sciences,

Manager for sustainable development "PepsiCo".

Russia, Moscow

E-mail: mikhail.nosyrev@mail.ru

HIDDEN ECONOMICAL POTENTIAL OF ORGANIZATIONAL BALANCE METHODOLOGY FOR CLOSED MANAGEMENT SYSTEMS

In the article there’s being investigated closed socio-economical systems behavior which attracts genuine interest due to a new trends coming up related to fast business environment virtualization and foundation of giant relatively closed corporative structures represented as multiple expert-management teams integrated by vigorous information outwards and in a way inclined to commercial isolation caused by competitive wars. Positive correlation in behavior of key organizational parameters – entropy level and quantity of information was revealed during the investigation and received its author’s terminological interpretation as a phenomenon of organizational balance in closed systems admitting the possibility of mutual conversions of organizing order into active forms realizing at work. Suggested hypothetical statement was completely proven by results of the physical trial carried out by multinational scientific group and demonstrated negentropy leap as a work produced by reduction of total quantity of information in closed system. That finding has a huge practical sense in terms of socio-economical relationships because the cost of common information field generation would be miserable to compare to real effect of behavioral activation.

Key words: organizational balance, closed system, entropy, negentropy, quantity of information, The theory of information, organizational resource, dualism of organizational nature, coherence, entangled state, corporative management.

Petrova Dina Yakovlevna

Candidate of Economic Sciences

Associate Professor of the Department of Economics, Management and Agroconsulting

Chuvash State Agricultural Academy.

Russia, Cheboksary

E-mail: dina.sas@yandex.ru

Nesterova Natalia Viktorovna

Candidate of Economic Sciences

Associate Professor of the Department of Economics, Management and Agroconsulting

Chuvash State Agricultural Academy

Russia, Cheboksary

E-mail: nesterova-67-21@mail.ru

Zaitseva Nadezhda Petrovna

Senior Lecturer of the Department of Economics, Management and Agroconsulting

Chuvash State Agricultural Academy.

Russia, Cheboksary

E-mail: nad2094@yandex.ru

THE RATING OF EFFICIENCY OF THE AGRICULTURAL AREAS OF THE REGION

The article is devoted to testing the methodology developed by the author of rating evaluation of agricultural areas of the region using the index method of assessing the level and dynamics of agricultural production efficiency, as well as the possibility of using the rating in the management of regional agriculture.

Keywords: rating, monitoring, methods of rating assessment, performance indicators, performance indices.

Rumyantseva Vera Maksimovna,

Postgraduate, Department of Accounting, Analysis and Audit,

Financial university Under the Government of the Russian Federation.

Russia, Moscow

Е-мail: rum-vera@yandex.ru

LEVEL ACCOUNTING POLICY AS A TOOL OF CORPORATE GOVERNANCE

Due to innovation economy development, the requirements for disclosure of information necessary for stakeholders are raised. The tendency of the statements development is the deepening of its corporate nature, which is connected with the strengthening of economic relations and contractual relations influence on the financial results. The boundaries of the reporting of economic entities expand to the borders of their business. The basic form of business organization in a modern economy is the structure of corporations. Level corporate accounting policy is essentially a regulator of corporate relations for the purpose of the entire corporate governance system.

Keywords: accounting policy, corporation, financial statements, consolidated financial statements, corporate governance.

Arkhipov Eduard Leonidovich,

Candidate of Economic Sciences,

Associate Professor, Сhair "Economic Security, Accounting and Law"

Don State Technical University

Russia, Rostov-on-Don

E-mail: AEL55555@mail.ru

Selezneva Ekaterina Mihailovna,

Candidate of Economic Sciences,

Associate Professor, Сhair "Economic Security, Accounting and Law"

Don State Technical University

Russia, Rostov-on-Don

E-mail: seleznewa.em@yandex.ru

Kolesnikova Anastasia Sergeevna,

Master’s degree student,

Сhair "Economic Security, Accounting and Law"

Don State Technical University

Russia, Rostov-on-Don

E-mail: colesnikowa.nastea@gmail.com

ECONOMIC SECURITY: PROBLEMS AND WAYS OF SOLVING

The article presents monitoring of the problems of economic security of both the country as a whole and its subjects of legal relations in particular, the accent was made on the way to solution. The authors developed and proposed a special model that makes it possible to level out the problems of economic security of any legal entity by means of skillful management, the emphasis in the model is on monitoring threats and dangers, analyzing risks, working out in the virtual space the ways of their leveling and hypothetical influence on ensuring stable economic development through operational, tactical and strategic decisions.

Key words: economic security; threats; public administration; innovative development; crediting; stability; investments; profitability.

Astrakhantseva Elena Anatolievna,

Candidate of Economic Sciences,

Associate Professor, Department of Financial Accounting

Kazan (Privolzhsky) Federal University.

Russia, Kazan

E-mail: astra_hanzeva@mail.ru

SYNERGY OF PROFESSIONAL STANDARDS IN ENSURING ECONOMIC SAFETY OF THE ORGANIZATION

The article is devoted to the study of theoretical approaches to the study of professional standards and labor functions described in them from the viewpoint of ensuring economic security of an economic entity. The draft of the standard "Economic Security Specialist" and communication, the labor functions contained in it, designed to minimize the risks of an enterprise with other standards in the field of economic activity of individual specialists is considered.

Key words: economic security, professional standard, labor function, professional activity, accounting and analytical support, risks.

Galimullina Natalya Anatolyevna,

Candidate of Economic Sciences,

Associate Professor, Department of Public Administration

Bashkir State University.

Russia, Ufa

E-mail: gna200@yandex.ru

ASSESSMENT OF THE COUNTERACTION OF THE INTERNAL AFFAIRS BODIES OF THE SHADOW ECONOMY IN THE RUSSIAN FEDERATION

The relevance of this study is due to the fact that the shadow economy is one of the most difficult problems in Russia and in recent years there has been an increase in its negative trend. The illegal economy has turned for Russia into a serious chronic disease, which can be cured only through the implementation of a targeted set of measures in all areas of the state and society and only by the combined efforts of the state and society.

Key words: counteraction to shadow economy, indicators of evaluation of efficiency of activity of employees of Department of internal Affairs, economic security.

Nosov Alexander Leonidovich,

Doctor of Economic Sciences,

Professor of the Department of Marketing and Strategic Planning

Vyatka State Agricultural Academy.

Russia, Kirov

E-mail: logistic_vgu@mail.ru

FORECASTING SOCIO-ECONOMIC

DEVELOPMENT AS A TOOL OF ENSURING

OF NATIONAL ECONOMIC SECURITY

The article considers the need for state regulation of the economy, the prerequisites for economic forecasting and planning, and the characteristics of the main forms of foresight. The organization of the state forecasting of social and economic development in the Russian Federation, including forecasting of structure and rates of growth of economy, demographic development, environment, economic safety is shown.

Key words: forecasting, planning, social and economic development, economic security.

Puida Galya Vladimirovna,

Postgraduate of Accounting and Audit Department

Ivano-Frankivsk National

Technical University of Oil and Gas.

Ukraine, Ivano-Frankivsk

E-mail: pyjda_galya@ukr.net

ESTIMATION OF THE LEVEL OF INTELLECTUAL SAFETY OF OIL AND GAS COMPLEX ENTERPRISES OF UKRAINE

The article considers the definition of the level and assessment of intellectual safety of enterprises of the oil and gas complex of Ukraine. The author proposed single indicators and calculated the taxonomic summary indicator of intellectual safety assessment of enterprises of the oil and gas complex of Ukraine, interpreted the results with a verbal number scale - the Harrington scale and using the principles of harmonization - the "golden section".

Key words: intellectual security, taxonomic indicator, intellectual capital, Harrington scale, "golden section".

Khanafeev Farid Faizrakhmanovich,

Doctor of Economic Sciences

Professor at the Department of accounting, tax and economic security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

Krasnova Elena Alekseevna,

Deputy Head of the Federal Tax Service of Russia

in the Republic of Mari El,

adviser to the state

service of the Russian Federation.

Russia, Yoshkar-Ola

E-mail: krasnova_fns@mail.ru

DEVELOPMENT OF TAX INSTRUMENTS TO ENSURE FINANCIAL SECURITY

IN THE REGION

Ensuring of financial security at the regional level is closely connected with the problems of economic development of the regions and budgetary provision with own revenues, first of all, with tax revenues. The receipt of tax payments largely depends on the effectiveness of the tax instruments considered in this article.

Key words: financial security, tax policy, tax revenues, tax control, budget security.