English
РусскийApplicant
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: oksana_voronina2021@internet.ru
DIGITAL TRADE AS AN ELEMENT OF THE GLOBAL TRADE SYSTEM UNDER THE DEVELOPMENT OF INFORMATION AND DIGITAL TECHNOLOGIES
The article examines the architecture of the digital trade ecosystem and analyzes the elements in the context of their impact on the development of digital trade. The participants involved in the digital ecosystem are an integral part of it, without which the functioning and development of digital trade would not be possible. Constant state assistance in the development of digitalization of the economy contributes to the emergence of new competitive advantages that allow small, medium and large companies to claim their niches in the online market, minimizing basic costs and directing the saved funds to marketing e-commerce in the Internet space.
Keywords: world economy, global trading system, digital trade, information technology, digital technologies, digital trade ecosystem, digital trading platforms, communication technologies, Internet services, e-commerce.
Vorotilov Alexey Yurievich,
Candidate of Economic Sciences,
Head of the planning and economic department of the economic department
of Mari Machine-Building Plant JSC.
Russia, Yoshkar-Ola
E-mail: vay1976@yandex.ru
SOCIO-ECONOMIC CONDITIONS OF DEVELOPMENT OF REGIONS OF THE VOLGA FEDERAL DISTRICT FOR SUSTAINABLE GROWTH AND SECURITY
OF THE FOREST SECTOR
The article examines the features of the socio-economic development of the regions of the Volga Federal District in the pre-crisis (pre-pandemic) period, the indicators of which make it possible to interpret the key factors in the development of the forest sector of the economy in these regions not only from the perspective of past periods, but also for their forecast assessment for the strategic perspective. Three groups of subjects of the Russian Federation in the district are identified according to the level of socio-economic conditions (low, high and average) for the sustainable and safe development of the forest sector in these regions.
Key words: forest sector of the economy, development conditions, regions of the Volga Federal District, sustainability, safety.
Potekhina Elena Nikolaevna,
Candidate of Economic Sciences, Associate Professor
Department of Management and Law
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: vilor@mail.ru
INNOVATION INCENTIVES FOR ENTREPRENEURSHIP IN LOGISTICS ACTIVITIES
The article examines the theoretical development of innovative incentives for entrepreneurship and the essence of logistics in the modern world. Level diagrams of the organization of the logistics process and the author's model of innovative sustainability of logistics activities are presented.
Key words: logistics, innovation, innovative entrepreneurship, logistics system, management, organization.
Potekhina Elena Nikolaevna,
Candidate of Economic Sciences, Associate Professor
Department of Management and Law
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: vilor@mail.ru
DIGITAL TRANSFORMATION OF THE RUSSIAN ECONOMY:
TRENDS AND DEVELOPMENT
The article examines the history of the formation of the term “digitalization”, identifies the main stages of its development, and provides examples of the influence of digitalization on various spheres of society in Russia. The possibilities for the development of digital transformation in various sectors of the economy are analyzed. The degree of influence of the introduction of sanctions against Russia on the development of IT technologies has been determined. Examples of government programs aimed at developing digital technologies are given.
Key words: digitalization, process automation, IT technologies, innovation, digital technologies, global innovation index, artificial intelligence, digital platforms.
Moiseeva Lilia Rafisovna,
Candidate of Economic Sciences, Doctoral Student
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ORGANIZATIONAL AND METHODOLOGICAL CONCEPT OF MANAGEMENT ACCOUNTING AND ITS USE IN THE FIELD OF ENSURING ECONOMIC SECURITY OF THE ENTERPRISE
The article examines the essence and individual aspects of the theoretical development of management accounting, and presents the authors' positions on the content of the subject, objects, principles and methods of management accounting. A conceptual model of management accounting is presented, in which the place of risk management is highlighted. The need to use tools to influence decisions made in the field of risk management in activities to ensure the economic security of the enterprise is emphasized.
Key words: management accounting, conceptual model, risk management, economic security.
Rastamkhanova Lyubov Nikolaevna,
Doctor of Economic Sciences,
Scientific consultant of
LLC "Research Institute of Ecology and Rational Use of Natural Resources".
Russia, Moscow
Rastamkhanov Ruslan Rifovich,
Candidate of Economic Sciences,
General Director of
LLC "Research Institute of Ecology and Rational Use of Natural Resources".
Russia, Moscow
E-mail: Rln@rastam.ru
THE CONCEPT OF MANAGEMENT CONSULTING AND ITS APPLICATION IN THE ENVIRONMENTAL FIELD OF ACTIVITY
The article examines the historical essence of management consulting and the modern interpretation of consulting, the main types of consulting services. The organizational features of organizing consulting in the environmental sphere are revealed. Aspects of organizing practical activities to ensure the environmental safety of oil and gas organizations with the participation of involved audit and consulting companies are highlighted.
Key words: consulting, consulting services, consulting companies, environmental sphere of activity, factors of environmental degradation, environmental risks, monitoring.
Kosenkova Karina Vyacheslavovna,
Doctor of Economic Sciences, Associate Professor
Department of World Economics and Management
Kuban State University.
Russia, Krasnodar
E-mail: kkv_09@mail.ru
Kosenkov Vyacheslav Vladislavovich,
Candidate of Economic Sciences, Associate Professor,
Academician of the International Academy of
Informatization in general consultative status of the UN;
Head of the Department of Financial and Budgetary Supervision of the Krasnodar Territory.
Russia, Krasnodar
E-mail: kkv_09@mail.ru
FACTORS AND STRUCTURAL CHANGES IN PUBLIC DEBT, THEIR INFLUENCE ON THE STATE OF ECONOMIC SECURITY
The article analyzes the content of factors that influence structural changes in public debt, determining the state of the economy in different periods of its development. The connection between this impact and ensuring economic security is noted.
Key words: debt policy, sustainability, factors, structural changes, external public debt, internal debt, impact on the economy, economic security.
Gaptullin Tamerlan Dmitrievich,
Applicant for the Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Tamerlan Gaptullin <mikym@bk.ru>
ENSURING BUDGET AND TAX SECURITY AT THE REGIONAL LEVEL
The article examines key aspects of fiscal security related to the content of economic policy at the state and regional levels, depending on the effectiveness of tax policy and solving problems of budgetary security. A set of measures to ensure fiscal security has been systematized, including measures of information, analytical, regulatory and direct influence.
Key words: economic security, fiscal security, provision, regional level, set of measures.
Zemkov Nikita Sergeevich,
Postgraduate
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: zemnik29@gmail.com
MAIN MEASURES TO STRENGTHEN THE RUSSIAN CAPITAL ATTRACTION MARKET
The process of raising capital, within which various means and mechanisms can be used, plays an important role in the activities of any company. Developments in the Russian economy in 2022 have limited the ability of Russian companies to obtain financing in foreign markets, which have long played a key role in the capital raising process. In this regard, the internal financial system of our country comes to the fore and becomes the main source of capital for Russian organizations. However, the current state of the Russian market does not always allow companies to obtain the amount of funds they require to complete their further development tasks. The purpose of this article is to determine the main measures and directions for the development of the Russian market for attracting capital and the entire financial system of the country as a whole. The author analyzes the current state of the Russian financial market and key mechanisms for attracting capital. In addition to this, the article discusses the main directions for strengthening the financial system of the Russian Federation.
Key words: domestic market, financial system, financing process, corporate bonds, initial public offering, mechanisms for raising capital, strengthening measures.
Karataev Alexey Sergeevich,
Doctor of Economic Sciences, Professor
Department of Finance, money circulation and credit
Surgut State University.
Russia, Surgut
E-mail: Karataev_as@surgu.ru
Bondarev Denis Sergeevich,
Postgraduate
Department of Finance, money circulation and credit
Surgut State University.
Russia, Surgut
E-mail: Denbig13@yandex.ru
INVESTMENT STRATEGIES IN CONDITIONS OF VOLATILITY AND UNCERTAINTY
The article is devoted to financial investment strategies in conditions of volatility and uncertainty. An analysis of global investment trends against the backdrop of global economic and geopolitical crises is given. The general conceptual aspects of uncertainty in stock, equity and other investment markets are considered, and the concept of volatility is defined. Strategic techniques aimed at preserving the investment portfolio in the face of ongoing crises are presented.
Key words: stock markets, investments, investing, stressful events, volatility, uncertainty, stocks, strategies, planning, risks.
Kvasnikov Vladimir Anatolievich,
Head of the Federal Treasury Department for the Samara Region.
Russia, Samara
E-mail: ufk42@roskazna.ru
Shlychkov Vladimir Valerievich,
Deputy Head of the Interregional Branch of the Federal State Institution
“Center for Supporting the Activities of the Treasury of Russia”.
Russia, Kazan
E-mail: ShlychkovVV@roskazna.ru
TREASURY SERVICE AS THE BASIS AND LEADING FACTOR OF THE RUSSIAN SYSTEM OF CONTROL AND MANAGEMENT OF PUBLIC FINANCE
Based on a retrospective analysis and a dialectical approach, the work identifies the stages of formation and development of the Russian public finance management system, and reveals a correlation between the increasing role and expansion of the powers of the treasury service and the emerging trend of increasing state influence on the process of regulating the entire complex of socio-economic relations. Based on the results of a situational analysis of current legislation and forecasting, the authors give a classification of the functions and powers of the Treasury Service of modern Russia and assess the degree of influence of treasury support of the budget process on the efficiency and effectiveness of public financial management, while recording its key role in the implementation of state budget policy at the present stage socio-economic development. The article notes the need for further digitalization and intensification of the control and supervisory activities of the Russian Treasury, which, in the context of the expansion of economic sanctions and the implementation of the SBO, will reduce management costs and increase the level of executive discipline of all subjects of the budget process.
Key words: public finance, financial control system, treasury support, budget process, powers and functions for managing public finances, digitalization of control and audit activities.
Kudryavtsev Konstantin Alexandrovich,
Doctor of Economic Sciences, Professor
Department of Agroengineering and Production Technology,
Processing of Agricultural Products
Mari State University;
Professor of the Department of Accounting,
taxes and economic security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Burova Natalya Olegovna,
Candidate of Technical Sciences,
Head of the Department of Agricultural Engineering and
Production Technology, Processing of Agricultural Products
Mari State University.
Russia, Yoshkar-Ola
E-mail: natsta@mail.ru
APPLICATION OF PHOTO-CATALYTIC FILTERS TO REDUCE FINANCIAL LOSSES OF FRUIT AND VEGETABLE PRODUCTS AS A FACTOR OF ENSURING FINANCIAL STABILITY AND ECONOMIC SECURITY OF THE ENTERPRISE
The article discusses the issues of reducing financial losses as part of ensuring economic security at the level of enterprises (economic entities) selling fruits and vegetables. The study reveals the role of photocatalytic filters in increasing the safety of fruits and vegetables and, as a result, increasing the financial performance of the enterprise. An experiment is carried out and the results of the study are disclosed.
Key words: financial losses, economic security, enterprise, photocatalytic filter, fruits and vegetables, experiment.
Kurmanova Liliya Rashidovna,
Doctor of Economic Sciences, Professor
Department of Economics and Management
Ufa University of Science and Technology.
Russia, Ufa
E-mail: kurmanova_ugaes@mail.ru
Kurmanova Diana Askhatovna,
Candidate of Economic Sciences, Associate Professor,
Deputy Dean of the Faculty of Management, Business and Law;
Associate Professor, Department of Economics
Institute of International Economic Relations.
Russia, Moscow
E-mail: kdiana09@mail.ru
Sadykova Aigul Ildusovna,
Candidate of Economic Sciences, Associate Professor
Department of Management and Economics, Faculty of Economics
State Social and Humanitarian University.
Russia, Kolomna
E-mail: aigul-211159@mail.ru
FORMATION OF A FINANCIAL SECURITY SYSTEM FOR FOOD SECURITY
The article examines the main problems of financial support for food security and directions for the development of the system of financial support for food security in modern conditions. Ensuring food security is one of the main tasks of the state, related to countering sanctions pressure on the country's economy, which limits the ability to attract investment and import goods.
Key words: food security, financial support, investment, agro-industrial complex, import substitution policy.
Lozukova Anastasia Pavlovna,
Intern Researcher at the Center for Scientific Research and Strategic Consulting of the Faculty of Taxes, Auditing and Business-analysis,
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: anastasia.lozukova@yandex.ru
Railian Veronika Andreevna,
Intern Researcher at the Center for Scientific Research and Strategic Consulting of the Faculty of Taxes, Auditing and Business-analysis,
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: Rnika2003@yandex.ru
Churilova Sofya Aleksandrovna,
Intern Researcher at the Center for Scientific Research and Strategic Consulting of the Faculty of Taxes, Auditing and Business-analysis,
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: sofya1512@yandex.ru
SPECIAL ECONOMIC ZONE OF TECHNICAL AND INNOVATION TYPE: PROJECT SELECTION METHODOLOGY AND THEIR TAX INCENTIVES
The article examines the need to create a special economic zone of a technology-innovation type on the territory of the Ryazan region, taking into account the objective regional potential, the economic effect for the region, and the fiscal consequences for both the regional and federal budgets. The formation of a SEZ of this type will allow the development of knowledge-intensive sectors of the economy in the region and actively attract specialists to implement technical developments. The formation of a SEZ allows us to work on economic growth, social development and infrastructure of the region and the country as a whole. Emphasis is placed on the need to improve tax measures to support the development of special economic zones, develop cooperation between various related industries, and attract highly qualified specialists. Participation in the formation and development of a special economic zone is an innovative area.
Key words: taxes, taxation, special economic zone, tax planning, tax incentives, economic development, regional economy, special tax regime, tax preferences, tax benefits.
Melnik Margarita Viktorovna,
Doctor of Economic Sciences, Professor,
Professor of the Audit and Corporate Reporting Department,
Chief Researcher of the Center for Scientific Research and Strategic Consulting
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: MMargarita@fa.ru
Demina Irina Dmitrievna,
Doctor of Economic Sciences, Professor,
Professor of the Audit and Corporate Reporting Department,
Chief Researcher at the Center for Scientific Research and Strategic Consulting
Financial University under the Government of the Russian Federation.
E-mail: IDDemina@fa.ru
Velikhanov Marat Takhirovich,
Intern Researcher at the Center for Scientific Research and Strategic Consulting
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: MTVelikhanov@fa.ru
DIRECTIONS OF STATE SUPPORT FOR ENTERPRISES OF THE MILITARY-INDUSTRIAL COMPLEX
The work examines support for the military-industrial complex through the prism of various directions. The essence of the end-to-end nature of the management processes of enterprises of the military-industrial complex is revealed. The authors noted the importance of using an integrative approach to the management and development of defense industry enterprises.
Key words: state policy, military-industrial complex, state support, state defense order, industrial policy, financial support mechanism, R&D.
Mirgorodskaya Marina Gennadievna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Finance, Accounting and Economic Security
Moscow State University of Technology and Management named after K.G. Razumovsky
(First Cossack University).
Russia, Moscow
E-mail: mgm2502@mail.ru
Anichkina Olga Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Finance, Accounting and Economic Security
Moscow State University of Technology and Management named after K.G. Razumovsky
(First Cossack University).
Russia, Moscow
E-mail: F-1980@yandex.ru
AN INTEGRATIVE APPROACH TO SOLVING THE PROBLEM OF FINANCIAL SECURITY OF THE COUNTRY'S FOOD SECURITY
The article discusses an integrated approach to solving the problem of ensuring the country's food security. The most important components in solving the problem of ensuring the country's food security have been identified, including the physical and economic accessibility of food, the quality and safety of food and the possibility of increasing domestic food production.
Key words: financial support, food security, food security doctrine, production, product quality, sanctions.
Mironova Olga Alekseevna,
Doctor of Economic Sciences, Professor,
Head of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola;
Professor of the Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.
Russia, Moscow
E-mail: v.boboshko@mail.ru
Novoselov Konstantin Viktorovich,
Doctor of Economics, Associate Professor, Professor
Department of Taxes and Tax Administration
Financial University under the Government of the Russian Federation;
Deputy Head of the Control Department of the Federal Tax Service of Russia,
State Advisor of the Russian Federation, 2nd class.
Russia, Moscow
E-mail: const75@mail.ru
ACCOUNTING AND CONTROL SUPPORT OF THE FINANCIAL STRATEGY OF THE TAXPAYER ORGANIZATION
Information generated in accounting, reporting, analysis and control systems in the context of digital technologies is becoming increasingly relevant in the context of global challenges. Tax security as a special type of economic activity, carried out at different levels of government and business entities to ensure sustainable development, needs to increase the efficiency of digital accounting and control and analytical support, the content of which is discussed in this article.
Key words: tax security, information support, accounting and control tools, digitalization.
Mironova Olga Alekseevna,
Doctor of Economic Sciences, Professor,
Head of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
Shvetsov Andrey Vladimirovich,
Doctor of Economic Sciences, Associate Professor,
Professor of the Department of Information Systems in Economics
Volga State University of Technology
Russia, Yoshkar-Ola
E- mail: av.shvetsov@yandex.ru
FINANCIAL AND ANALYTICAL SUPPORT FOR DIGITIZATION OF THE ACCOUNTING PROCESS
The article examines issues resolved in the economy on the basis of the national program “Digital Economy of the Russian Federation” and a number of federal projects included in it, which define key positions in managing the processes of digitalization of information. The tasks of digitalization of the accounting process are formulated and a detailed description of its financial and analytical support is given.
Key words: digital economy, program management, basic directions, digitalization processes, ensuring the accounting process.
Orlova Valentina Aleksandrovna,
Doctor of Economic Sciences, Professor
Department of Banking, Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: bank@kaf.donnuet.ru
Kovalenko Elena Andreevna,
Master's degree student
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: bank@kaf.donnuet.ru
ELECTRONIC PAYMENT SYSTEMS, THEIR FEATURES, PROBLEMS AND DEVELOPMENT PROSPECTS
The article highlights the problems of the functioning of electronic money, the modern electronic money market in Russia and modeling scenarios for its development and improvement. The analytical data of the modern electronic money market are summarized and reviewed, and recommendations for its improvement are also proposed.
Key words: electronic money, payment systems, electronic payment systems, national payment system.
Otvetchikov Anton Valerievich,
Postgraduate
Department of Finance, Accounting and Economic Security
Moscow State University of Technology and Management named after K.G. Razumovsky
(First Cossack University).
Russia, Moscow
E-mail: otvetchikov.anton@yandex.ru
FINANCING INNOVATIVE DEVELOPMENT AS A KEY FACTOR OF SUSTAINABILITY OF THE FUEL AND ENERGY COMPLEX OF RUSSIA: PROSPECTS IN MODERN CONDITIONS
The article examines the prospects and directions for the development of the innovative potential of the fuel and energy complex (FEC) of Russia in modern conditions. The financial component is one of the key ones for the growth of competitiveness and development of the economy as a whole, as well as its individual sectors. A retrospective assessment of the development of the innovation component in the fuel and energy complex of the Russian Federation was carried out, and key factors and vectors aimed at ensuring the strengthening and growth of the competitiveness of the Russian fuel and energy complex in the world were identified, including in the context of sanctions restrictions and pressure on the financial sector and industry.
Key words: innovation, fuel and energy complex (FEC), sanctions, instability, technological development.
Petrunin Nikolay Alekseevich,
Deputy Director
St. Petersburg Scientific Research
Institute of Forestry.
Russia, Moscow
E-mail: n.petrunin-spbniilh@yandex.ru
Smolennikova Lyudmila Vitalievna,
Candidate of Economic Sciences, Associate Professor,
Head of the Department of Finance, Economics and Production Organization
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: SmolennikovaLV@volgatech.net
Kolesnikova Tatyana Gennadievna,
Candidate of Economic Sciences, Associate Professor
Department of Finance, Economics and Production Organization
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: KolesnikovaTG@volgatech.net
Skobeleva Natalya Vladimirovna,
Senior Lecturer
Department of Finance, Economics and Production Organization
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: SkobelevaNV@volgatech.net
STATE FINANCIAL SUPPORT OF INVESTMENT ACTIVITY IN THE FIELD OF TOURISM AS A TOOL FOR TERRITORY DEVELOPMENT
The importance of the tourism sector for the regional economy, the dynamics and conditions of its development are considered. A conclusion is drawn about the correlation between the potential for tourism development and the quality, accessibility, and safety of tourism infrastructure. Problems hindering investment activity have been identified, the role of the state in stimulating investment processes and modern methods of influencing investors have been identified. Particular attention is paid to the tools for enhancing investment processes in the tourism sector to ensure sustainable development at the meso level.
Key words: tourism, investment activity, sustainable development, financial support.
Pogodina Tatyana Vitalievna,
Doctor of Economic Sciences, Professor
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: pogodina15@yandex.ru
Zemkov Nikita Sergeevich,
Postgraduate
Department of Financial and Investment Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: zemnik29@gmail.com
ALTERNATIVE SITES FOR IPO OF RUSSIAN COMPANIES
The financing process is an integral part of any company's operations, thereby forcing organizations to resort to various mechanisms for raising capital. One of the main sources is the initial public offering, which allows you to attract the largest amount of funds. Currently, foreign markets, which for a long time were the main sources of financing for Russian companies, have become inaccessible to them since 2022. At the same time, the domestic market of the Russian Federation currently cannot provide the amount of capital that companies need to achieve their goals. The purpose of this article is to identify alternative platforms where organizations have the opportunity to carry out initial public offerings to attract the capital necessary for the development of the company. The authors analyze the Asian market as the main foreign destination for Russian companies. In addition to this, this article examines the markets of the Middle East, which have shown high rates of economic growth over the past few years and which can also be considered as platforms for raising capital by Russian companies.
Key words: initial public offering, capital raising, domestic market, Asian region, China, India, Middle East countries.
Popov Alexey Yurievich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Auditing
Ural State Economic University.
Russia. Yekaterinburg
E-mail: prepodpopov@yandex.ru
DEVELOPMENT OF AN INDICATOR METHOD FOR ASSESSING FINANCIAL SECURITY IN THE MANAGEMENT OF INVESTMENT ACTIVITIES OF ORGANIZATIONS
The article is devoted to an analysis of the methodology and generalization of directions for the development of an indicator approach to assessing the financial security of an organization's investment activities. A brief review of the main approaches to assessing the economic security of an enterprise is carried out, and the points of view of modern researchers on the definition of security indicators are considered. The main indicators of the financial security of the investment activities of business entities, based on traditional methods of assessing investments and methods of discounting cash flows, as well as indicators of the financial condition of the enterprise, which are directly influenced by investment activities, including indicators of liquidity and financial stability, with threshold values for each indicator are discussed. The main problematic aspects of the indicator approach, as well as key promising directions for its development, are formulated. A conclusion is drawn about increasing the potential of the indicator approach to increase the reliability of investment assessment and ensure the safety of investment processes of business entities.
Key words: indicator approach, financial security, investment activity, assessment of the effectiveness of investment projects, indicators of financial condition.
Ryzhakov Evgeniy Dmitrievich,
Doctor of Economic Sciences, Professor
Department of Finance, Economics and Production Organization
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: ev.rizhackov@yandex.ru
Rida Anna Nikolaevna,
Candidate of Economic Sciences,
Head of the acceleration and project interaction center
Mari State University.
Russia, Yoshkar-Ola
E-mail: ridanya@yandex.ru
FINANCIAL CONCEPT FOR THE DEVELOPMENT OF THE FOOD SECURITY SYSTEM IN THE CONTEXT OF THE COUNTRY’S ECONOMIC SECURITY
The article presents the hierarchy of the concepts of food, economic and national security of the state, and substantiates the key role of food security in achieving national priorities. The evolution of food security issues in the 20th century is analyzed, and key milestones in the development of this concept are described.
Key words: economic security, food security, national security.
Smirnov Denis Alexandrovich,
Doctor of Economic Sciences, Associate Professor,
Professor of the Department of Taxes and Tax Administration
Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: DASmirnov@fa.ru
Sadykov Alexander Maratovich,
Postgraduate
Department of Taxes and Tax Administration
Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: cadco_s@mail.ru
SUBJECT-ORIENTED APPROACH TO TAX REGULATION OF SMALL AND MEDIUM ENTERPRISES
The current economic situation requires the state to significantly reconsider approaches to stimulating entrepreneurial activity in order to maintain the sustainability of the Russian economy. The article reveals the essence of the subject-oriented approach in the context of the development of small and medium-sized businesses and proposes a revision of the current criteria for classifying SMEs, taking into account the individual characteristics of the subjects in order to improve the quality of government support. Based on the analysis carried out, the article proposes a definition of the subject-oriented approach in economic science as a methodological strategy focused on the individual characteristics and needs of subjects. This approach aims to more accurately categorize and support actors in their unique entrepreneurial endeavors. Analysis of foreign experience was used to further group enterprises based on their types of activities and adapt government support measures to the specific needs of SMEs.
Key words: small and medium-sized enterprises, subject status, register of subjects, accounting, subject-object relations, financial support, tax preferences.
Usmanova Taliya Khaidarovna,
Doctor of Economic Sciences,
Chief Researcher
Institute of National Economic Forecasting
Russian Academy of Sciences.
Russia, Moscow
E-mail: Utx.60@mail.ru
Isakov Dmitry Anatolyevich,
Candidate of Economic Sciences,
Chairman of the Board of Directors of the Investment Fund
in national economics, academician of the Russian Academy of Natural Sciences.
Russia. Moscow city.
E-mail: isakov.sci@gmail.com
Khairullina Liliya Irekovna,
Assistant at the Department of Accounting, Analysis and Audit
Kazan (Volga region) Federal University.
Russia, Kazan
E-mail: lixa@bk.ru
FORMATION OF INNOVATIVE TECHNOLOGICAL SOVEREIGNTY WITHIN THE FRAMEWORK OF FINANCIAL POLICY AND DEVELOPMENT OF ITS CONTROL AND ANALYTICAL INSTRUMENTS
The article examines the organizational and financial basis for managing scientific and technological development and ensuring technological sovereignty, and presents the author's vision of the control and analytical tools of financial policy in forecasting and planning technological sovereignty.
Key words: financial policy, innovation, technological sovereignty, forcing projects, restrictions, sanctions, technology.
Chebykin Ilya Andreevich,
Lecturer
Department of Management and Marketing
Vyatka State University
Russia, Kirov
E-mail: ilyaapelsin@gmail.com
ANALYSIS OF THE POTENTIAL OF MANAGERIAL PERSONNEL IN THE CONTEXT OF THE DEVELOPMENT OF AN ENTERPRISE'S ECONOMIC SECURITY STRATEGY
The article presents the author's definition of the concept of "the potential of managerial personnel of the enterprise". The composition of the main elements of the potential of the management personnel of the enterprise is proposed, the characteristics of each of these elements are given. The available scientific and methodological recommendations of domestic scientists on the analysis of the potential of managerial personnel are considered. Proposals have been made to analyze the potential of managerial personnel in the process of developing an enterprise's economic security strategy. The most preferred options for the implementation of the economic security strategy, as well as actions to adjust the personnel policy of the enterprise, depending on the state of the existing potential of the company's management personnel and the level of instability of the external environment, are determined.
Key words: strategy, strategy of economic security of the enterprise, potential, managerial personnel, potential of managerial personnel.
Chebykin Ilya Andreevich,
Lecturer
Department of Management and Marketing
Vyatka State University
Russia, Kirov
E-mail: ilyaapelsin@gmail.com
ON THE DEVELOPMENT OF THE POTENTIAL OF MANAGERIAL PERSONNEL IN THE ANTI-CRISIS MANAGEMENT OF THE ENTERPRISE
The article is devoted to the development of the potential of managerial personnel in the anti-crisis management of the enterprise. Based on the theoretical analysis and practical research of anti-crisis management, the objectives of anti-crisis management, the system of development of the potential of managerial personnel are determined. The article reflects the state of the potential of managerial personnel and its subpotentials in various phases of the crisis and offers recommendations for their development.
Key words: crises, crisis management, potential, managerial personnel, development of managerial personnel potential.