Senior Lecturer
Ural State Medical University
Russia, Yekaterinburg
E-mail: olg.p2017@yandex.ru
COLLABORATION IN HIGHER EDUCATION
The article substantiates the role of collaboration as a form of partnership between higher education institutions with a high level of innovation activity. The importance of universities as the main providers of knowledge, innovation and modern technologies is emphasized. It is noted that positive dynamics of increasing the intensity of research and innovation activities of universities are possible with the formation and effective functioning of partnerships between all participants in the knowledge and innovation market with different competencies. The demand for knowledge and innovations obtained by university science by business generates profit and, consequently, the formation of long-term and mutually beneficial relationships between partners. As a result, the university receives additional resources for university research. All this together creates a favorable environment for the interaction of the university, business, the state, the interuniversity community, research organizations, including academic science, on the basis of collaboration.
Keywords: University, participants in the research (innovation) activities of the university, collaboration, partners of the university.
Aloyan Gaik Nikolaevich,
Candidate of Economic Sciences,
Executive Director of Shchelkovsky MPK LLC.
Russia, Moscow region
E-mail: italyhayk@gmail.com
STIMULATING INNOVATION ACTIVITY OF ENTERPRISES IN THE DIGITAL ECONOMY
The article discusses the main directions of development of the digital economy, features of the use of digital technologies. Emphasis is placed on the need to increase the innovative potential of industrial enterprises in the context of creating clusters and based on the creation of technological platforms.
Key words: national program, digital economy, digital technologies, innovation potential, clusters, industrial enterprises, digitalization, technology platforms.
Tereshina Vlada Valerievna,
Candidate of Economic Sciences,
Associate Professor of the Department of Computer Science
Russian Technological University - MIREA.
Russia, Moscow;
Associate Professor of the Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: vlada0108@mail.ru
Tereshin Dmitry Alexandrovich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
ANALYSIS IN PRODUCTION SYSTEMS MANAGEMENT: METHODOLOGICAL CONCEPT
The article discusses the features of the functioning of production systems, models of their organization; the role of financial analysis in the management of production systems is shown; approaches to organizing analytical monitoring for managing production systems have been identified.
Key words: production systems, characteristic features of functioning, models of organization of production systems, financial analysis, management.
Vyatkin Artem Andreevich,
Candidate of Economic Sciences,
Associate Professor of the Department of Computer Science
Russian Technological University - MIREA.
Russia, Moscow
E-mail: artem@vuatkin.ru
RISK MANAGEMENT IN THE ECONOMIC SECURITY SYSTEM OF ELECTRONIC PAYMENT SYSTEMS
The article discusses the specifics of the emergence of risks of electronic payment systems, the financial consequences of the risk, as well as the development of measures to ensure economic security. A machine learning model for risk management and autonomous machine learning technologies for electronic payment systems are presented.
Key words: electronic payment systems, risks, financial consequences, countermeasures, risk management.
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor
Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikoty.
Russia, Moscow
E-mail: v.boboshko@mail.ru
Boboshko Natalya Mikhailovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, Finance and Economic Analysis
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikoty.
Russia, Moscow
E-mail: natmb@list.ru
REGULATION AND LEGAL REGULATION OF FINANCIAL SETTLEMENTS UNDER AN AGREEMENT OF EXCHANGE
The article discusses issues of regulation, legal support for financial settlements under barter agreements. The regulatory framework has been systematized by levels, and the procedure for processing documents for commodity exchange operations has been considered.
Key words: financial settlements, legal regulation, commodity exchange operations, barter agreement.
Boboshko Vladimir Ivanovich,
Doctor of Economic Sciences, Professor
Department of Economics and Accounting
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikoty.
Russia, Moscow
E-mail: v.boboshko@mail.ru
Boboshko Natalya Mikhailovna,
Doctor of Economic Sciences, Professor
Department of Economic Security, Finance and Economic Analysis
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikoty.
Russia, Moscow
E-mail: natmb@list.ru
Gordeev Kirill Alexandrovich,
Cadet at the faculty of training employees for economic security and anti-corruption units
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya.Kikoty.
Russia, Moscow
E-mail: gordeevkirill63@mail.ru
DEVELOPMENT OF FOREIGN TRADE ACTIVITY AS A FACTOR OF BUDGET AND TAX PROVISION OF ECONOMIC SECURITY OF RUSSIA
The article discusses issues of fiscal support and threats to economic security in the field of foreign trade, shortcomings and prospects in the state’s activities to eliminate them.
Key words: fiscal relations, economic security, foreign economic activity, threats to economic security.
Vagizova Venera Ildusovna,
Doctor of Economic Sciences, Professor
Graduate School of Business
Kazan (Volga region) Federal University.
Russia, Kazan
E-mail: venera.vagizova@mail.ru
Dashkin Renat Muzafiarovich,
Candidate of Economic Sciences,
Treasury, PJSC Sberbank
Russia, Moscow
E-mail: rmdashkin@gmail.com
MACRO-REGIONAL ANALYSIS OF THE INFLUENCE OF THE FINANCIAL INDUSTRY ON LONG-TERM INVESTMENT DECISIONS OF COMPANIES
The subject of the study is the characteristics of macro-regional financial development and their impact on the investment activity of companies. Objectives: analysis of studies on the impact of financial development on the investment and economic activity of companies, as well as empirical analysis of the scientific hypotheses based on a sample from panel data of individual regional blocks (Asian, Central, South American regions and others). Statistical data analysis and econometric analysis of panel data with fixed and random effects were used as analysis tools.
It has been established that the most significant indicators of capitalization of capital and debt markets in relation to GDP are the most significant for making investment decisions of companies. In economies with a high level of financial industry development, investment decisions are positively associated with market capitalization, but no relationship is found with the debt market. In the Asian region, the coefficient for variable debt capitalization, and in the North American region, the coefficient for variable market capitalization take the highest values among other regions. The South American region (Brazil, Colombia, Peru and other economies), characterized by high real interest rates, turned out to be more sensitive to market rates than the Central region (Russia, Saudi Arabia, Turkey and other economies), but with different directions of relationship.
The study develops issues of investment activity and other relevant empirical research in the field of corporate finance and investment. Unlike earlier studies, this study also highlights the issues of macro-regional and country differences in the issue under study.
Key words: level of development of the financial market, investments, market capitalization, investment decisions of companies, macro-regional analysis.
Glinberg Vladislav Alexandrovich,
Postgraduate
Department of Finance, Accounting and Economic Security
Moscow State University of Technology and Management. K.G. Razumovsky
(First Cossack University).
Russia, Moscow
E-mail: Vladglinberg@gmail.com
FINANCIAL SECURITY OF FOOD SECURITY BASED ON SUSTAINABLE GROWTH OF THE GREENHOUSE SECTOR OF AGRICULTURAL PRODUCTION
The article examines the financial aspects of organizing the activities of subjects of the greenhouse sector of agricultural production. As part of the problem of ensuring food security, existing approaches to financial support have been studied and the creation of business ecosystems in the greenhouse sector of the economy in the regions has been proposed.
Key words: greenhouse farming, food security, forms of organizing greenhouse business, public-private partnership model, sources of financing, management model, business ecosystem.
Grechina Irina Viktorovna,
Doctor of Economic Sciences, Professor,
Head of the Department of Higher and Applied Mathematics
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: grechinaira2@mail.ru
Yakovleva Yulia Konstantinovna,
Doctor of Economic Sciences, Professor
Department of Marketing and Trade Business
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: yakovleva_donetsk@mail.ru
Melentyeva Oksana Vladimirovna,
Doctor of Economic Sciences, Professor
Department of Marketing and Trade Business
Donetsk National University of Economics and Trade
named after Mikhail Tugan-Baranovsky.
Russia, DPR, Donetsk
E-mail: melentjeva.oksanai@yandex.ru
SYNERGY OF REMOTE BANKING SERVICES AND SPEECH TECHNOLOGIES IN THE MARKET OF MOBILE FINANCIAL SERVICES
When conducting a scientific study of the development of the financial market and the prospects for the development of mobile financial services for the population and legal entities, it was determined that the current direction in improving remote customer service is the synergy of remote banking services and speech technologies in the mobile financial services market. That is, classical forms of remote servicing of banking clients are practical in every bank and, in the opinion of clients, require radical transformation. In the future, systems based on artificial intelligence and CUI can allow banks to completely switch to digital methods of interaction between the bank and the client, considering them not only as a way to reduce and ultimately restructure costs, but also to raise banking services to a qualitatively new level, and digital transformation completely will change both. interaction and attitudes.
Keywords: remote services, speech technologies, digital technologies, fintech, CUI technologies, artificial intelligence, financial services, financial market.
Drobyshevskaya Larisa Nikolaevna,
Doctor of Economic Sciences, Professor,
Head of the Economic Analysis, Statistics and Finance Department
Kuban State University.
Russia, Krasnodar
E-mail: ld@seatrade.ru
Sumarokov Nikolay Vladimirovich,
Master’s degree student,
Kuban State University.
Russia, Krasnodar
E-mail: nlsumarokov@yandex.ru
PROJECT FINANCING OF HOUSING CONSTRUCTION IN THE RUSSIAN
FEDERATION: THE ROLE OF SMART CONTRACTS
In the article, the authors consider the theoretical and practical aspects of project financing in the field of housing construction using digital technologies. Various definitions of the category "project financing" are considered. The system of interaction of project financing participants is highlighted as the main characteristic of this process. The analysis of the project financing market in the Russian Federation has been carried out since the introduction of escrow accounts. The investment activity of commercial banks in the project financing market is analyzed. The problems faced by project financing participants are identified, and measures to solve them are proposed. The role of digital technologies, in particular, smart contracts in the process of interaction between participants in project financing in the housing sector is determined and promising directions for their implementation are revealed.
Keywords: project finance, housing construction, escrow account, bank, state, developer, digital technologies, artificial intelligence, smart-contract.
Karlinskaya Maria Sergeevna,
Master’s degree student
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: m.karlinskaya@yandex.ru
Kryukova Irina Vitalievna,
Master’s degree student
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: irinamarinak@yandex.ru
THE RUSSIAN INSURANCE MARKET UNDER SANCTIONS
The article examines the state of the insurance industry in Russia in the current geopolitical situation. In particular, two key aspects of the issue are analyzed: the directions of the impact of sanctions on the insurance market are identified and measures of its support from the Bank of Russia are studied. In the course of the study, the above aspects are supported by statistical data and analytical assessment. In conclusion, the conclusion is made about the degree of impact of sanctions restrictions on the insurance market and the effectiveness of the actions of the mega-regulator.
Keywords: insurance market, insurance, reinsurance, sanctions restrictions, insurance business entities, Bank of Russia.
Kotov Sergey Sergeevich,
Postgraduate
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kbua@inbox.ru
THEORETICAL DEVELOPMENT AND CONDITIONALITY OF THE CATEGORIES “SUSTAINABLE FINANCIAL DEVELOPMENT” AND “ECONOMIC SECURITY”
The article examines the content of the categories of “sustainability” and “development” in a historical context and characterizes the relationship between the concepts of sustainable financial development and economic security. The approaches of scientists to defining the concepts of sustainability, development, economic security, their typological types of financial sustainability and financial security are analyzed.
Key words: sustainability, development, sustainable financial development, economic security, financial security.
Mironova Irina Borisovna,
Candidate of Economic Sciences, Associate Professor,
Professor of Higher Economic School
Pacific State University.
Russia, Khabarovsk
E-mail: mironova@ael.ru
THEORETICAL AND HISTORICAL CONCEPT OF THE BUDGET AND ITS ROLE IN ENSURING FISCAL SECURITY MODERN RUSSIA
The article examines certain provisions of budget theory, principles of formation of the budget system, understanding of budget expenses and costs; The features of the formation of budget and tax policy in Russia in modern conditions are highlighted.
Key words: budget, budget policy, management of the budget process, principles of budget formation, concept of accountability, subsequent costs, tax policy.
Mironova Irina Borisovna,
Candidate of Economic Sciences, Associate Professor, Professor
Higher Economic School
Pacific State University.
Russia, Khabarovsk
E-mail: mironova@ael.ru
Novoselov Konstantin Viktorovich,
Doctor of Economics, Associate Professor,
Professor of 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
BUDGET AND TAX RELATIONS: SECURITY AND DEVELOPMENT IN DIGITIZATION CONDITIONS
The article provides an institutional description of fiscal relations, examines issues of digitalization and the development of organizational and methodological tools for tax administration based on digital technologies, characterizes the stages and experience of foreign countries in the use of information technologies in the fiscal sector of the economy.
Key words: fiscal relations, fiscal policy, tax administration, digital economy, digital technologies.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor
Department of World Economics
Samara State Economic University.
Russia, Samara
E-mail: noskov1962@inbox.ru
Zhigachev Viktor Sergeevich,
Postgraduate
Department of World Economics
Samara State Economic University.
Russia, Samara
E-mail: vzhigachev@volgabalt.com
Noskova Maria Vladimirovna,
Postgraduate
Department of World Economics
Samara State Economic University.
Russia, Samara
E-mail: maria13noskova@gmail.com
FINANCIAL ASSESSMENT OF THE MODERN DEVELOPMENT OF THE INTERNATIONAL MARKET OF TOURIST SERVICES
Based on the analysis of a vast array of statistical data, modern problems of the development of the international market of tourist services are considered. The dynamics of changes in the main financial and economic indicators over the past few years is investigated. Conclusions are drawn about the causes of crisis phenomena in the tourism industry under the influence of economic uncertainty and financial constraints, current trends in the development of tourism technologies and digitalization. The possibilities are considered and ways to overcome them are proposed.
Keywords: tourism industry, contribution to GDP, volume of services of tourism organizations, international tourism market, financial sanctions, trends in the development of tourism technologies, geo-economic uncertainty, geopolitical constraints, digitalization.
Noskov Vladimir Anatolievich,
Doctor of Economic Sciences, Professor
Department of World Economics
Samara State Economic University.
Russia, Samara
E-mail: noskov1962@inbox.ru
Konkov Maxim Nicolaevich,
Postgraduate
Department of World Economics
Samara State Economic University.
Russia, Samara
E-mail: m.n.konkov@gmail.com
FINANCIAL ASPECTS OF THE MODERN DEVELOPMENT OF THE WORLD FERROUS METALS MARKET
Based on the analysis of a vast array of statistical data, the article examines the current problems of the development of the world ferrous metals market. The dynamics of changes in the main financial and economic indicators over the past few years is investigated. Conclusions are drawn about the causes of crisis phenomena in the metallurgical industry under the influence of financial constraints, geo-economic uncertainty and current trends in technology development, regulatory requirements, and digitalization. The possibilities are considered and ways to overcome them are proposed.
Keywords: ferrous metallurgy, global economic uncertainty, financial sanctions, digitalization of the economy, price volatility, environmental regulations, geopolitics, infrastructure, risk management, sustainable production.
Polukhina Anna Nikolaevna,
Doctor of Economic Sciences, Professor
Department of Service and Tourism
Volga State University of Technology
Russia, Yoshkar-Ola
E-mail: Poluhinaan@volgatech.net
FINANCIAL INNOVATIONS IN THE SECTOR OF TOURISM:
DIGITAL SERVICES AND ECOSYSTEMS
The article attempts to analyze theoretical and practical material on the problem of the development of digital services and the formation of digital ecosystems in the field of tourism and hospitality. Moreover, this issue is considered both from the point of view of the methodological component and from the practical point of view. This problem is under study, and only a small number of researchers present their own vision of solving this problem. From a practical point of view, an assessment was carried out and conclusions were drawn based on research conducted by the NAFI center and the Yandex portal in 2023. The focus of the research is an attempt to determine the demand for digital services among consumers of tourism services. It was concluded that the topic is relevant from the point of view of scientific study. Digital services are in demand in the field of tourism and hospitality; an annual increase in requests from consumers of tourism and related services is demonstrated. The state supports the idea of creating a unified digital platform for the tourism sector and related services. Moreover, in October 2023, the National Tourism Portal Russia.Travel was launched. But to create digital ecosystems (within a country or region), the technical component alone is not enough; it is necessary to think through a set of measures: economic, social and political.
Key words: digital economy, digital services, digital ecosystem (ecosystems) of tourism and hospitality.
Popova Tamara Alexandrovna,
Candidate of Economic Sciences, Associate Professor
Department of Financial Market and Financial Institutions
Novosibirsk State University of Economics and Management.
Russia, Novosibirsk
E-mail: popova.tamara1985@gmail.com
Rubtsova Daria Andreevna,
Student,
Novosibirsk State University of Economics and Management.
Russia, Novosibirsk
E-mail: darya.rubtsova.2002@mail.ru
CITIZENS' PARTICIPATION IN THE FINANCIAL MARKET THROUGH
NON-GOVERNMENTAL PENSION FUNDS
This article is devoted to the formation of a methodological basis for assessing the influence of socio-demographic factors on the participation of citizens in the financial market through non-state pension funds. The methodology developed by the authors made it possible to determine the main factors influencing the investment activity of pensioners. The algorithm presented in the study will make it possible to find the necessary factors in other regions of Russia for a possible increase in involvement in the financial market.
Keywords: income, correlation and regression analysis, non-state pension fund, pensioners, factors.
Smirnov Nikolay Aleksandrovich,
Candidate of Economic Sciences,
Associate Professor of the Department of «Service»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: Nikolay.smirnov.ngiei@gmail.ru
Borodavko Elena Ivanovna,
Deputy Head of the Center for Digital Education of Children «IT-cube. Vorotyneс»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: eborodavko52@gmail.com
Zavivaev Sergey Nikolaevich,
Candidate of Veterinary Sciences,
Associate Professor of the Department of «Technical and Biological Systems»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: szavivaiev@bk.ru
Ilyichova Elena Vladimirovna,
Candidate of Pedagogical Sciences,
Head of Department, Associate Professor of the Department of «Service»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: ele45630334@yandex.ru
THE PLACE OF TOURISM AND ITS FINANCIAL SUPPORT IN THE SYSTEM OF STRATEGIC DIRECTIONS FOR THE DEVELOPMENT OF RURAL TERRITORIES
The article examines the place of tourism in the system of strategic directions for the development of rural areas. In the theoretical part of the study, the authors systematized the types of rural tourism and the factors that determine the nature of the organization of tourism in rural areas. Based on an analysis of the number of students in additional educational programs in the Nizhny Novgorod region, the authors come to the conclusion about the prospects for the development of children's tourism in the region, which predetermined the development and justification of the project, which consists of organizing and conducting a summer IT shift aimed at increasing digital literacy and popularization of digital education centers for children.
Key words: rural area, agriculture, strategic direction, strategic development, tourism.
Smirnov Nikolay Aleksandrovich,
Candidate of Economic Sciences,
Associate Professor of the Department of «Service»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: Nikolay.smirnov.ngiei@gmail.ru
Smirnova Anastasia Alexandrovna,
Senior Lecturer at the Department of «Service»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: smirnowa-anastasiy2014@yandex.ru
Zavivaev Sergey Nikolaevich,
Candidate of Veterinary Sciences,
Associate Professor of the Department of «Technical and Biological Systems»,
Nizhny Novgorod State University of Engineering and Economics.
Russia, Knyaginino
E-mail: szavivaiev@bk.ru
DIRECTIONS OF FINANCING STRATEGICALLY SIGNIFICANT RURAL DEVELOPMENT EVENTS AND THEIR DETERMINING FACTORS
The article reveals the problems of development of rural areas associated with the reduction of natural and migration growth of the rural population in the Russian Federation, which largely determines the direction of financing this area. Factors influencing the strategic development of rural areas have been identified, which were grouped according to criteria such as a comfortable living environment and the development of agricultural production. The list and logical relationship of strategically significant activities aimed at solving problems hindering the development of rural areas are substantiated.
Key words: region, rural area, agriculture, agricultural production, strategic development, sustainable development.
Tkach Timofey Sergeevich,
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: Donrcs77@ gmail.com
CONCEPT OF BANKING DEVELOPMENT IN THE CURRENT GEOPOLITICAL CONDITIONS AND SANCTIONS PRESSURE ON THE RUSSIAN ECONOMY
The article discusses the development of banking activities and the main directions of its implementation in modern conditions. Promising directions for the development of the banking sector are identified within the framework of the tasks being solved to ensure technological sovereignty, as well as the development of tools for assessing credit risks to improve the accuracy of this assessment.
Key words: national banks, banking activities, development, measures to support banking activities, technological sovereignty, risks.
Tkach Timofey Sergeevich,
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: Donrcs77@ gmail.com
RISKS OF BANKING ACTIVITY: NATURE AND MANAGEMENT
The article examines the essence of banking risks and the organization of their management. The risk management process is presented taking into account the main activities of banks and the risk profile. The directions for increasing the efficiency of risk management in the current socio-political conditions are shown.
Key words: banking activity, risks, risk management process, b factors, risk profile, management efficiency.
Trifonov Ivan Vladimirovich,
Doctor of Technical Sciences, Professor
Department of Management
Financial University under the Government of the Russian Federation.
Russia, Moscow
E-mail: ivan91169@mail.ru
MEASURES OF FINANCIAL GOVERNMENT SUPPORT FOR ACHIEVEMENT OF COMPETITIVE ADVANTAGES BY RUSSIAN COMPANIES
The relevance of the study is due to the fact that in conditions of high political and economic risks, cooperation between business and government bodies is one of the significant factors in achieving the competitiveness of Russian companies. The purpose of the article is to determine optimal measures of financial state support for Russian small and medium-sized businesses. The authors use a systematization method to compare sites organized to support entrepreneurs at different stages of business development, allowing them to receive measures of financial government support. The article analyzes the 5 largest sites for obtaining financial measures to support small and medium-sized businesses (analysis period 2022-2023), and also determines the optimal measures of the necessary financial state support for Russian small and medium-sized enterprises, which will help enterprises increase their competitiveness in the face of economic risks .
Key words: financial government policy measures, competitive advantages, competitiveness, small and medium-sized businesses.
Shipkova Olga Tarasovna,
Candidate of Economic Sciences, Associate Professor
Department of Economics
University of Science and Technology "MISIS".
Russia, Moscow
E-mail: olship@inbox.ru
Dudar Daria Vladimirovna,
Master's degree student
University of Science and Technology "MISIS".
Russia, Moscow
E-mail: ddudar475@gmail.com
EVALUATION OF THE EFFECTIVENESS OF THE FORMATION AND USE OF FINANCIAL RESOURCES AT A METALLURGICAL ENTERPRISE
The article discusses methodological issues of determining an effective mechanism for the formation and use of financial resources at a metallurgical enterprise. A methodology has been developed to identify problem areas of the enterprise in comparison with the economic situation in the metallurgical market. Calculations of the main indicators of the financial resource management effectiveness are provided. Based on a combination of three methodological approaches, the optimal structure of capital formation was determined for the development and implementation of recommendations for the efficient use of financial resources in the company.
Keywords: financial resources, sources of financing, optimal capital structure, effective mechanism for the formation and use of financial resources.