Periodical printed edition (journal)
Registration certificate PI No. FS 77-79357 dated 16.10.2020 (previously PI No. FS 77 - 66379 dated 14.07.2016 and PI No. FS 77-54416 dated 10.06.2013)
Voronezh State University of Forestry and Technologies Named after G.F. Morozov
Avdeeva I.A., Badikov A.A. LEAN-TECHNOLOGIES AS A TOOL TO IMPROVE THE EFFICIENCY OF PRODUCTION ACTIVITY OF THE ENTERPRISE
Abstract: The article discusses the issues of improving the work of industrial enterprises through the introduction of tools “lean production” (Lean-technologies) — a modern concept of production organization. The focus is on the system of organization of the workplace “5S”. The purpose of the study — the development of measures to improve the performance of a particular company. The development of measures was based on an analysis of the financial and economic activities of the enterprise and its performance indicators, as well as elements of the production process of the enterprise. The introduction of the principles of lean manufacturing, and, in particular, the “5S” system, allows for a significant increase in profits with minimal investment. Therefore, the improvement of the organization of working time through the implementation of the “5S” system at the considered production site of an enterprise should, of course, be considered as an experiment, which should be subsequently extended both to all other production sites and to all aspects of the enterprise’s business activities and all its structural units, taking into account the specifics of their functioning. This approach provides the enterprise in question with an excellent opportunity to resolve its significant current difficulties with minimal costs by releasing significant internal reserves.
Keywords: lean manufacturing, Lean-technologies, “5S” system, production organization, workplace, rational layout.
Avdeeva I.A., Chumakova A.A. ENSURING THE EFFECTIVENESS OF MANAGEMENT ACTIVITIES OF THE EXECUTIVE AUTHORITIES OF THE CONSTITUENT
ENTITIES OF THE RUSSIAN FEDERATION, IMPLEMENTING THE STATE POLICY IN THE SPHERE OF FOREST RELATIONS
Abstract: The state of forest resources directly depends on the effectiveness of management activities of the executive authorities of the constituent entities of the Russian Federation. The state policy in the field of forest relations is implemented in the framework of state programs for the development of forestry. In the Kursk region, the state forestry policy is implemented by the committee of forestry within the framework of the Kursk region State program “Development of forestry in the Kursk region”. The purpose of the study is to develop ways to improve the effectiveness of the management activities of the forestry committee of the Kursk region. An assessment was made of the degree of implementation of the Kursk region State program “Development of forestry in the Kursk region” and the effectiveness of its implementation. The State program as a whole is characterized by an average level of implementation efficiency, the value obtained as a result of calculations is close to the upper boundary of the interval, that is, to assess the effectiveness of implementation as high. The reasons for the insufficiently high level of implementation efficiency are identified, and areas for improving the efficiency of the activities of the committee of forestry of the Kursk region are outlined.
Keywords: effectiveness of management, executive authority, state program, forest relations, state policy.
Avdeeva I.A., Prasolova A.A. IMPROVING THE PROCESS OF RENDERING PUBLIC SERVICES BY EXECUTIVE AUTHORITIES OF THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION
Abstract: The article conducted a study of the process of rendering a state service by an executive authority of a constituent entity of the Russian Federation, identified the existing shortcomings and proposed improvements. The provision of state services that is of high quality and convenient for an applicant is one of the key components of effective state administration. One of the areas in which public services are provided is forestry. The committee of forestry of the Kursk region provides a number of public services. The subject of study in this article is the service “Provision of forest plots to arenas in the forest land” (based on the results of the auction). The purpose of the study is to develop proposals for improving the process of rendering state services by the committee of forestry of the Kursk region to provide lease of forest plots within the limits of the lands of the forest fund (as a result of the auction). The material for the study is the current administrative regulation of the committee of forestry of the Kursk region for the provision of the state service “Leasing forest lands within the lands of the forest fund”.
Keywords: public service, executive authority, administrative regulations, forest relations, rent.
Boldyreva Yu.V., Babkina N.A., Bezrukova T.L. NEW MENTALITY OF BUDGETING IN THE COMMERCIAL ORGANIZATIONS
Abstract: At the present stage many enterprises of the Russian Federation come up against problem situations in the course of introduction of budgeting in the organization. During the research five stages of introduction of budgeting are defined. The new mentality of budgeting is characterized by the first two stages, namely: definition of a new format which is connected with psychology of employees, and overcoming "the buffer period" between former and new approach to management of the budget. Studying of domestic practice allowed to allocate problems and shortcomings of process of introduction of budgeting to which the bulkiness of a system and difficulty at alignment in collective belong; complexity of a system and difficulty of use by the staff of the organization; low system effectiveness at incomplete coverage; existence of "holes" and leakage of money; high cost of a system; the high cost of annual service, control and adjustment which exceeds purchase value; dependence of the enterprise on the developer company, lack of a possibility of flexible change that pushes the developer to raising the prices and to impose more services. The decision of problems of budgeting is passed intensively now. It is promoted also by a modern situation of financial instability which forces to address once again intraeconomic reserves of increase in production efficiency, i.e. budgeting as one of the most powerful tools. As a result of a research authors drew a conclusion that budgeting is the effective method allowing to plan and exercise control of activity of the organization.
Keywords: budgeting, new mentality, budgeting introduction stages, process of introduction of budgeting, problem and shortcomings.
Borovleva E.Y., Seleznyova I.In., Bezrukova T.L. INFORMATION TECHNOLOGIES IN THE SYSTEM OF THE COMPLEX ANALYSIS AND ASSESSMENT OF THE FINANCIAL POSITION OF THE COMMERCIAL ORGANIZATIONS
Abstract: Pursuing strategic objectives of the company, it is reasonable to have accurately fulfilled system of financial management in existence. Effectively operating system of financial management gives to management the chance to quickly solve the current problems of management, to concentrate on the solution of the strategic tasks facing the company. Tasks accurately are defined by the created control system of finance, this effective management financial and commodity material flows, ensuring financial stability, profitability and competitiveness of the enterprise. The control system of finance has to provide forecasting of future development on the basis of the forecast of sales volume, transparency of a financial state and the movement of financial resources, formation of the most favorable versions of financial plans, operational accounting of the actual information, control of a deviation from the plan. Search and justification of optimum information technologies in the system of the complex analysis and assessment of a financial position of the commercial organizations allows to optimize a control system of finance, to make it flexible, operated and productive. Use of "The payment calendar" in a complex with "1Cis offered as the instrument of planning of expenditure of cash and non-cash money: Accounts department – 8.3" at the furniture enterprise of the Voronezh region. The payment calendar which expediency is proved on a concrete example helps to plan quickly, to operate and control the movement of cash flows of the organization, and also provides effective monitoring of process of settlings with buyers and suppliers.
Keywords: system of financial management, strategic tasks, financial stability, profitability, competitiveness of the enterprise, payment calendar.
Bukareva T.N. METHODOLOGICAL INSTRUMENT OF AUDIT OF INSURANCE CONTRIBUTIONS
Abstract: According to the Federal Law, methods and techniques of audit evidence when conducting an audit of insurance premiums of an organization should include checking the correctness of arithmetic calculations. This check in the form of a translation is a tool for proving the correctness of arithmetic calculations of the amounts of accrued and paid STs, as well as the competent reflection of the amounts of STs in accounting, the fact of confirming the correctness of accounting for STs, allows the auditor to control the procedure for maintaining the accounting records of the organization. The basis for the assessment of accounting for CBs is the correct use of accounting accounts for accrual and transfer to the budget of CBs in their correspondence, as well as the correctness of the formation of the tax base for insurance contributions. This procedure confirms the balances on accounts of settlements with off-budget funds, reflected in the accounting statement, the fact of checking the reality of the primary document involved in business transactions related to the procedure for calculating and accounting for taxpayer payroll; in practice, the process of tracking the reflected amounts on CB on credit and debit analytical accounts of the BU, as well as in various statements and reports; on synthetic accounts reflected in the general ledger of the enterprise.
Кеуwоrds: audit, insurance premiums, program, method, internal control.
Bukina A.V., Subhonberdiev A.S., Sulghenko I.О. DEVELOPMENT OF SMALL MEDIUM BUSINESS OF RUSSIA IN CONDITIONS OF SANCTIONS PRESSURE
Abstract: This article discusses an important issue that affects the current state and development of the economy of the Russian Federation in the framework of "sanctions wars" and the definition of small and medium-sized businesses, which became an important factor Economic and social stability of society, in the existing complex and changing conditions of business. The current situation in the market and economic development in modern Russia are forcing small and medium businesses to adapt to new conditions. The sanctions Imposed by the countries of the West against Russia and retaliatory countersanctions led to the emergence of harsh conditions of business activities of small and medium-sized businesses. The same problems are connected with access to credit resources within the country, with the monopolization of the credit market, and with the increase of requirements for crediting and collateral for small and medium-sized businesses.
The forms of influence of imposed sanctions on financial climate of small enterprises are Considered, dynamics of basic economic indicators of activity of small and average enterprises in Russia for 2014-2016 years is presented.
The main methods to improve the financing possibilities of small and medium-sized enterprises by changing the monetary policy of the mega-regulator to promote them are Suggested.
Keywords: Small and medium entrepreneurship (business or SME), sanctions, credit.
Gaidarova M.E., SubhonberdiyevА. Sh., Shevchenko A.N. ANALYSIS OF THE IMPACT OF WESTERN SANCTIONS ON THE RUSSIAN ECONOMY
Abstract: This article analyses Western anti-Russian sanctions, as well as Russian retaliatory sanctions, namely the impact of anti-Russian sanctions on the oil and gas industry of the Russian economy, the impact of sanctions on the financial sector, as well as the impact of retaliatory sanctions on the food industry of the Russian economy. According to the statistics given, if sanctions lead to an economic blockade, in which strategic resources will cease to be imported into the country, Russia may face serious problems. Article  gives the following example: "If we imagine the situation of military conflict in which Russia will be involved, first of all the Russian pharmaceutical market will remain practically without imported products, as its main supplier is the countries of Europe (the largest European suppliers account for 71.8%, the US - 4.7% and India - 6.1%)."
Keywords: sanctions, economy, oil and gas industry, banks, import substitution.
Golovin P.V., Subhonberdiev A.S., Titova E.V. PERSPECTIVE OF DEVELOPMENT OF A SPECIAL ECONOMIC ZONE «CENTER»
Abstract: This article describes the prospects for the development of the special economic zone "Center" in the territory of the Voronezh region. Potential residents of SEZ, as well as planned profit are given. Each resident of SEZ should immediately invest at least 120 million rubles in his enterprise and during the first three years of work add another 40 million rubles to this amount. However, all potential residents plan to invest much more. For example, Universal Stroy is going to invest 912.5 million rubles, Poly-Park - 1.5 billion rubles, and Rosatom and Constellation in case of their participation will invest 10 billion rubles.
Keywords: residents, investments, infrastructure.
Zinovyeva I.S., Golubyatnikova A.V., Golubchikova N.S. FINANCIAL STABILITY AS A NECESSARY CONDITION FOR THE DEVELOPMENT OF THE REGION
Abstract: This work is devoted to the problems of ensuring the financial stability of the region, which is now of particular importance, since financial stability is characterized by a set of parameters determined by the specific features of the business activity of economic entities. In this regard, the task of regional financial management is to address social and economic problems that contribute to the financial sustainability of the region. In the course of this study, the factors that determine the level of financial stability of the region are identified, the indicators that assess its level are considered, the elements of the financial potential of the region are identified, the problems of ensuring financial stability at the regional level are identified. On the example of the Voronezh region, the competitive advantages of the regional economy, allowing to ensure the growth of revenues of the consolidated budget, as well as threats and other destructive circumstances that reduce financial stability, are considered. It is noted that the necessary condition for the innovative development of the region and improving financial stability is the infrastructure, an integral part of which should be the functioning of regional innovation and investment funds, the formation of platforms for interaction between investors and startups. As a result, it is concluded that in order to increase the financial stability of the region, an integrated approach is needed to ensure business activity, replenishment of own working capital from internal and external sources, the use of effective mechanisms that promote the reorientation of enterprises and organizations to a new strategy for the development of the region's economy.
Keywords: financial stability, region, regional economy, development, finance.
Zinovyeva I.S., Zaitseva V.A., Saprykina S.M. IMPLEMENTATION OF BUDGET POLICY AT THE REGIONAL LEVEL (ON THE EXAMPLE OF THE VORONEZH REGION)
Abstract: This article describes the directions and trends of development of the budget policy of the Voronezh region, as well as the results of its implementation for 2017-2018. the Purpose of this work is to study the features of the budget policy of the region and its impact on the economic situation in the region. To achieve the goal, the following tasks were solved: to determine the current and future direction of development in the field of budget policy; to identify development trends in the long term; to analyze the main socio-economic indicators of the region. The relevance of this topic is that the main goal of the budget policy is to improve the quality of life of the population, the dynamic development of society and the economy as a whole. Therefore, it is very important to understand the economic situation in the region and the direction in which it is necessary to develop. For this purpose, the main indicators of the consolidated and regional budget of the region, the structure and dynamics of public debt, as well as changes in the socio-economic situation of the region were studied. During the study, a comprehensive approach to the study of the consolidated budget of the Voronezh region was implemented. The study showed a very favorable dynamics of development of the Voronezh region, which indicates the effectiveness of the budget policy.
Keywords: Budget, revenues, expenditures, public debt, development trends, socio-economic indicators
Zinovyeva I.S., Kashchenko M.A., Borisenko Y.O. THE DEPOSIT INSURANCE SYSTEM IN RUSSIA
Abstract: This article discusses the Deposit insurance system in Russia, as well as conclusions on the further development of the national concept of Deposit insurance. The relevance of the topic is due to the fact that insurance provides social and economic stability in society by compensating individuals and legal entities for damage in the event of insured events, as well as the immutability of all types of socially useful activities, including the maintenance of the standard of living and income of citizens. In addition, the paper analyzes the practice of formation of the Deposit insurance system as part of the financial system in the international arena; the problems associated with fraud in the field of Deposit insurance, the risks of depositors in relation to the size of deposits. In this regard, the special Deposit insurance funds and the sources of formation and direction of expenditure of funds of the compulsory Deposit Insurance Fund were studied. Methods of research in writing the article are the method of observation, the method of induction and deduction, methods of analysis of financial statements. The study showed an acceptable Deposit insurance system for the country, which, in turn, indicates an additional domestic source of economic development of the Russian Federation.
Keywords: insurance, deposits, payments, compulsory insurance.
Ivanovа A.V., Samoilova A.I. FEATURES OF MODELING BUSINESS PROCESSES OF A COMMERCIAL ENTERPRISE
Abstract: The article discusses the theoretical aspects of modeling business processes, the main business processes of a commercial enterprise. The essence of the business process, functions and bases of their functioning are revealed. The history of the formation of ideas about the essence and properties of the business process is considered. The definitions of the concept of “business process” are presented taking into account foreign and domestic research. In modern conditions, business process modeling plays an important role for any enterprise. Gram-modeling helps to optimize the operation of the enterprise, its costs and rational management of resources. The main objective of measures to isolate business processes is to obtain a complete picture of the functioning of the organization. It is proved that modeling business processes is necessary for the management of the enterprise, since it will have information that allows you to minimize risks and predict its future., Which arise at the stages of the enterprise.
Keywords: business process, modeling, management.
Ivanovа A.V., Slizova O.N. CONSTRUCTION OF THE STRATEGIC CARD OF A SYSTEM OF BALANCED INDICATORS OF INDUSTRIAL ENTERPRISE
Abstract: The article is devoted to the consideration of the process of building a system, balanced indicators, which includes determining the strategic goals of the enterprise, building a strategic map of goals, choosing indicators, defining target values of indicators and developing strategic measures. The methodology for developing a strategic map of objectives for the formation of a system of balanced indicators should be based on publicly available principles that allow to take into account the industry characteristics of the enterprise.
An algorithm for constructing a strategic map of sustainable development of an industrial enterprise has been developed. For visualization of strategic planning and indication of the level of achievement of enterprise goals using Business Studio 4.0 software, a strategic map of goals was built.
Keywords: strategic map, sustainable development, balanced scorecard.
Ilchenko T.P. FEATURES OF CHOOSING THE OPTIMAL TAX REGIME FOR SMALL BUSINESS
Abstract: The purpose of the study in this article is to study and determine the features of the taxation system of small businesses in the Russian Federation. The issue of choosing a tax system is one of the key issues when and immediately after the creation of a legal entity or individual entrepreneur, as well as when changing activities. Also, the tax system plays an important role in stimulating the activities of small businesses.
Currently, small businesses are provided with a special tax procedure, which involves reducing the tax burden. For this purpose, special tax regimes have been developed to exempt small businesses from paying certain types of taxes. However, for such enterprises, there is a problem of choosing the optimal tax regime to reduce the tax burden. Based on the above, the article describes the main tax regimes provided by the current legislation for small businesses. The analysis is carried out and the key characteristics of the taxation regimes for small enterprises are presented. In addition, attention is paid to the criteria and limitations of the application of tax regimes, on the basis of which the choice of the most optimal tax system for small businesses is justified.
Keywords: small business, small business entity, special tax regimes, tax system.
Kacou N.R. THE BALANCED DEVELOPMENT OF INNOVATIVE AND INVESTMENT ACTIVITIES OF THE ECONOMIC SYSTEM OF THE REPUBLIC
Abstract: the balance of innovation and investment sectors of the economy is a prerequisite for the intensification of production, increasing its efficiency, ensuring sufficiently high growth rates and solving many other important social and economic problems. The study of economic systems is the study of problems of organized complexity, which are characterized by the need to simultaneously consider a large number of components, the behavior of which is characterized by organization. The aim of the study is the analysis based on the experience of the European and African research-based, theoretical, methodological and practical provisions for the balanced development of innovation and investment activities of economic systems in order to create conditions for balanced development of the economic system focused on the positive dynamics of parameters of level and quality of life of the population, provided a balanced and multi-factorial reproduction of the economic potential of the republic. In the economy of the Republic of Cote d’Ivoire as a whole, as well as in most African countries, the task of balanced development of innovation and investment activities of the economic system has acquired special importance, since it is on its solution that the prospects for economic growth and welfare of the population depend. The methodological basis of the study consists of methods of analysis and synthesis, economic-statistical and dialectical methods, methods of comparative analysis and expert assessments. The urgent task of balanced development of innovation and investment activities of the economic system of the Republic of Cote d’Ivoire necessitates the development of a certain mechanism to ensure this development, since the economy of the Republic of Cote d’Ivoire cannot directly copy a market or financial model that has been successfully implemented in one or more countries. This direction requires additional research and may be continued, which determines the prospects of this scientific subject in the future.
Keywords: the balanced development, economic system, investment process, innovations, the Republic of Cote d’Ivoire.
Kleshcheva Zh.S. ENTERPRISE FINANCIAL RESULTS FORECAST MODEL
Abstract: The activities of a commercial business entity are evaluated by its financial result. The financial result of the enterprise depends on a number of external and internal factors affecting it. The exogenous (external) factor includes the monetary, tax, investment and innovation policies of the state, the inflation factor, the instability of prices for raw materials, materials and energy carriers, the level of development of market relations and market structures, and other factors, the internal factor affecting the final financial result can include the quality of enterprise management, capital structure, manufactured products, industry characteristics (level of costs in the industry, degree of monopolization of the industry and prospects for its development, the duration of the production cycle, labor relations, etc.).
Each commercial enterprise strives to get a positive financial result - profit. From the point of view of understanding the financial result as the result of entrepreneurial activity and commercial risk, the remuneration received is profit. The increment of profit in the enterprise's activity forms a reserve of its financial strength for further development as an economic entity.
All of the above actualizes the issue of forecasting the financial result of an enterprise with a view to making decisions on preventing the receipt of a negative financial result of an activity - loss.
Кеуwоrds: financial result, income, expenses, model, forecast, criteria, measures.
Komarova E.I., Prigorodova A.O., Bezrukova T.L. TYPES OF ACCOUNTING IN THE FIELD OF COMPARISON AND FORMATION FINANCIAL STATEMENTS
Abstract: Fully to characterize results of activity of economic entity as independent legal entity, one accounting (financial) reports do not suffice, it is necessary for this purpose to call also other types of accounting – administrative and tax. Comparative characteristics accounting (financial), administrative and tax types of accounting are defined, it is reflected in what area are used, rules of maintaining different types of account, the principles of group of expenses and frequency of submission of the reporting are provided. Need of participation of administrative personnel in the course of formation of systems of management accounting, generally in timeliness and also in volumes of requirement of investments in the organization of a system (the equipment, communication, the software product, methodological support, training) is defined. The global purpose of management accounting, namely, preparation of reliable analytical data for timely adoption of the justified and right management decisions is reflected. Loss minimization of the capital on the directions of investments in connection with inefficiency of its use is for this purpose necessary. Available organized management accounting the big positive moment is the sufficiency of registration data for all levels of business management. As main objective of management accounting need of achievement of reliability of reflection of full economic process of all business, but not activity of the legal entity in terms of accounting is emphasized.
Keywords: types of accounting, accounting, management accounting, tax accounting, comparative characteristics, reliability of reflection of information.
Maklakova E.A., Gurchenko V.I., Birykova E.N. RESEARCH OF TYPES OF TEMPERAMENT
Abstract: The article is devoted to the analysis of the specific types of temperament. Unlike the character, which is formed and changes during life, the temperament of a person is laid before birth.
The article also discusses a number of specific properties of temperament: sensitivity, activity, reactivity, rigidity and plasticity, introversion and extroversion, emotional excitability.
Compare temperament and character. If character is a product of socialization, then temperament is an innate invariable characteristic of the individual. Temperament provides an individual style of activity, that is, work practices characteristic of a particular person.
Conclusions on the research of individual human features are made.
Keywords: types of temperament, behavior, personality, individual characteristics, character.
Moshkina N.N., Shanin I.I. IMPROVING THE USE OF WORKING CAPITAL ASSETS IN COMMERCIAL ORGANIZATIONS
Abstract: The current assets of commercial organizations, participating in the constant turnover, completely transfer their value to the finished products presented in the form of a single set of economic means. In essence, current assets are characterized by their economic role, defined in the need to ensure a reproduction process involving both the conversion process and the production process. A commercial organization engaged in production, warehousing and trading activities must have in the structure of its property working assets (working capital), on the presence of which to some extent the degree of operation of production and marketing activities of the commercial organization under study depends. The study and consideration of the efficiency of the use of working assets on the example of business entities, in particular commercial organizations, makes it possible to determine and cut off inefficient components of working assets and their sources of formation on the basis of the analysis carried out, and to give an estimate on the basis of which it is possible to maintain a continuous round-robin of working assets of the investigated economic entity. The functioning of the working asset turnover and the management of working capital are a pressing problem in the overall set of problems of improving the efficiency of working asset use.
Keywords: Efficiency, current assets, commercial organizations, turnover, money, balance sheet, accounting, accounting reports.
Nurmamedov S., Shanin I.I. APPLICATION OF WORKING CAPITAL ANALYSIS IN A COMMERCIAL ORGANIZATION
Abstract: The availability of working capital in the necessary amounts ensures the cost-effective production and commercial current activity of the enterprise, so the analysis and evaluation of the efficiency of the working capital of the commercial organization is based on the determination of the optimal volume and structure of working capital and the regulation of their use. For the enterprise, an important component is the correct determination of the optimal need for working capital, which calls for profit from the point of view of minimization of costs, at the planned volume of production. The operation of the current activities of the enterprise engaged in the production and sale of the products produced should be carried out on an uninterrupted basis of the production process, if the necessary amount of working capital is available. Current assets constitute a substantial proportion of all assets of a commercial entity. Working assets mean funds that are involved and fully expended in a single production cycle. Current assets include stocks, cash, short-term financial investments and current accounts.
Keywords: Working capital, analysis, assets, commercial organizations, furniture products, financial statements, vertical analysis.
Panyavina E.A., Malasova Ya.M. RISK MANAGEMENT AT THE FOREST INDUSTRY ENTERPRISES
Abstract: Trends in the development of forestry enterprises indicate the presence of problems in their activities, due to the occurrence of risk situations. It was determined that the optimization of the internal environment of timber enterprises directly depends on the management decisions of the management, and the prevention of risk situations from the external environment is impossible without the support and regulation of the state. Taking into account external and internal factors that contribute to the emergence of risks and take into account the specifics of the functioning of timber industry enterprises, as well as the analysis of the activities and development of forest industry enterprises, has made it possible to generate a list of key risks typical for this industry: production risks, risks associated with suppliers, sales risks, financial risks. Proposed modern methods of risk management of timber enterprises, allowing them to provide a more efficient operation, depending on the nature of changes in the external environment and policies adopted by management. Each of the methods of risk reduction is different degree of impact on its level in a particular situation. It was determined that for successful risk management in a timber industry enterprise, it is necessary to form a risk management system that takes into account the influence of external and internal factors, systematization and formalization of risk management approaches, which include means of risk resolution, techniques and methods for reducing its level and compensation. The results obtained open up new areas of research.
Keywords: risks; Management of risks; risk management practices; timber industry enterprises; risk factors.
Proskurina I.Y., Shaeva S.V. IMPROVEMENT OF ASSESSMENT METHODS SOCIAL AND ECONOMIC POTENTIAL MUNICIPALITIES
Abstract: The article proposes a method for assessing the socio-economic potential of municipalities. This technique can be used in the comparative analysis of municipalities. The analysis can be carried out both during the reporting and retrospective periods, as well as in the development of socio-economic development forecasts, in addition to the existing methods for assessing the socio-economic potential of municipalities. On the basis of the analysis, the effectiveness of the measures taken by the governing bodies on the implementation of social and economic policy is generally assessed, and the main directions of further activities of the municipality are determined.
Keywords: municipal education, socio-economic potential of the municipality, assessment of socio-economic potential of the municipal education, development of socio-economic potential of the municipal education.
Sibiryatkina I.V., Zhemchuzhnikova Yu.A. SIGNS OF THE FINANCIAL CRISIS OF THE ENTERPRISE
Abstract: Crisis phenomena in the activities of the enterprise can occur at any stage of its development. Crises can have a different nature and severity; in the absence of timely measures to prevent the growth of crises, an economic entity may fail. First of all, the enterprise management is faced with the task of assessing the degree of influence of external and internal causes of crises. Background crises in the enterprise can be divided into internal and external. At present, external prerequisites, which include the injection of unregulated foreign capital into the state economy, the development of offshore operations, monopolism, instability of the foreign exchange market and other factors that are superimposed on the internal crisis of an economic entity (receiving losses from financial and economic activities, insolvency of an enterprise , low liquidity of its assets, unsatisfactory capital structure, decrease in net assets, etc.). These factors can have a synergistic effect, which in turn contributes to the emergence of a chain reaction of negative processes in the enterprise that can lead the business to a financial crisis. Therefore, to neutralize the crisis phenomena and processes in the enterprise at the initial stage, it is necessary to understand and evaluate the factors of internal and external influences on the process of crisis occurrence.
Кеуwоrds: financial crisis, external signs, internal signs, factors, assessment.
Sibiryatkina I.V., Nesterenko I.A. FACTORS INFLUENCING THE SIZE OF THE ACCOUNTS RECEIVABLE OF THE COMMERCIAL ENTERPRISE
Abstract: The accounts receivable of a commercial enterprise is an essential component of its financial resources. From the condition, valuation and management of receivables depend on the results of the financial condition of the company. The company's management needs to monitor the volume and structure of receivables. A large amount of receivables indicates that the company is conducting an inefficient selection of counterparties, which is associated with the appearance of financial non-payments for the organization. In this regard, the correct assessment and effective analysis, management of remote sensing for an enterprise is an important element of financial policy. The growth of overdue receivables worsens the financial condition of the business entity and may lead to bankruptcy. Therefore, today the most important task of any enterprise is the correct assessment, analysis and management of accounts receivable and the existence of a competent financial policy of the enterprise aimed at identifying factors that affect the growth in the volume of receivables and ways to optimize them. Proper accounting of receivables ensures the overall financial stability of the enterprise, as well as attractiveness for investors. In this regard, it is necessary to constantly monitor external and internal factors that affect the size and structure of receivables. All of the above is an important and urgent problem of any business entity.
Кеуwоrds: accounts receivable, factors, analysis, methods, tools, management mechanism.
Stepanova Yu.N., Bolicheva I.V. RELATIONSHIP OF ELEMENTS OF THE SYSTEM OF FINANCING OF INNOVATIVE-ACTIVE ORGANIZATIONS OF INVESTMENT IN INNOVATION
Abstract: Currently, t he resources i nvested in t he impleme ntation of v arious types o f innovatio ns in Russ ia cannot p rovide a b reakthroug h in the deve lopment of t he country's i nnovative economy, r aising the tec hnological leve l of product ion, and e xpanding t he range o f fundament ally new co mpetitive p roducts. T he financi al support o f the state is m ainly aimed at t he initial p hase of the cyc le of creat ing innovat ive products, rese arch and deve lopment wo rk. Howeve r, the ove rwhelming m ajority of fu nding for t hese works re mains low due to a n increase i n the volu me of accu mulated deve lopments a nd a decre ase in the nu mber of in novative p roducts broug ht to indust rial imple mentation. To so lve these p roblems, deve lop and st imulate fi nancial suppo rt for innov atively act ive organi zations, t he formatio n of an ef fective fi nancing syste m is relev ant. The i nteraction o f elements o f the fina ncing syste m of innov atively act ive organi zations is a p rocess that requ ires improve ment and assess ment of deve lopment prospects adequ ately to t he achieve ments of sc ientific a nd technolog ical progress, e xisting and e merging tec hnologies a nd characte ristics of co nsumer dem and. Econo mic incent ives for i nnovative act ivities shou ld be based, i n particul ar, on fin ancing the most p romising h igh-tech a reas as a resu lt of thei r objective assess ment, whic h, on the o ne hand, meet st rategic st ate interests a nd, on the ot her, are o riented to t he world m arket cond itions.
Keywords: innovation, i nnovation- active org anizations, f inance, invest ment, long mo ney.
Stepanova Yu.N., Polykarova M.V. COMPLEX METHOD OF ASSESSMENT OF ACCOUNTS RECEIVABLE OF ECONOMIC ENTITIES
Abstract: The efficie ncy of the use o f current assets is a p riority fo r improving t he financi al conditio n and an i mportant co mponent of i mproving t he profitab ility of t he economic e ntity, as it is dete rmined by t he increase i n the volu me of ship ment and s ale of products w hile minim izing invest ments in cu rrent assets. T he value o f current assets is d irectly depe ndent on t he speed o f their move ment. An acce lerated co mparison w ith the prev ious period o f the move ment of cu rrent assets le ads to a ce rtain rele ase of the l atter from c irculation, a nd a slowdow n-causes a n addition al need fo r working c apital
The article de als with t he multifaceted issues o f accounti ng receivab les as a co mponent of cu rrent assets. Accou nts receiv able is co nsidered he re with two equ ally inter related pa rties: first, w ith the accou nting of accou nts receiv able, and seco ndly with t he account ing of sett lements wit h debtors. It is p roved that t he excess a mount of accou nts receiv able negat ively affects t he solvency o f economic e ntities, le ads to an i ncrease in s hort-term l iabilities, reduces t he efficie ncy and invest ment attract iveness. As a co nsequence, i n order to t imely and co mpetent assess ment of rece ivables, it is necess ary to conduct a co mprehensive a nalysis of sett lements wit h debtors, t aking into accou nt a numbe r of aspects, suc h as: sales po licy, the c hoice of p ayment ter ms, the prov ision of p ayment del ays. A comprehe nsive methodo logy for assess ing accounts rece ivable is ab le to opti mize the a mount of sett lements wit h debtors by m inimizing r isks, thereby i ncreasing t he liquidity a nd profitab ility indic ators and i mproving t he financi al conditio n of econo mic entities.
Keywords: accounts rece ivable, cu rrent assets, sett lement ope rations.
Sukhorukova L.P., Pokhvalensky V.S., Rakova M.A. PROBLEMS AND PROSPECTS OF DEVELOPMENT OF REGIONAL MARKET OF HOUSING CONSTRUCTION
Abstract: In this article, a study of the main stages of Siemens formation and development in Russia was carried out, the main directions of the company 's activity in Russian markets were considered, examples of successful Russian-German cooperation were given. Prominent members of the world 's scientist certainly include Werner von Siemens. Werner is a well-known engineer and industrialist. Let us turn to the biography of Werner Siemens . Werner Siemens was born on 13 December 1816 in the Ribbon near Hanover. He was 4 children of 14 in the family of farmer Christian-Ferdinand Siemens and his wife. He studied at the gymnasium, then at the artillery engineering school. During these years, he gave himself to science.
Ключевые слова: совместная деятельность, Сименс в России, эффективный менеджмент, успешное сотрудничество.
Keywords: joint activities, Siemens in Russia, effective management, successful cooperation.
Sukhorukova L.P., Shedko T.V. ВАЖНОСТЬ ИЗУЧЕНИЯ ИНОСТРАННОГО ЯЗЫКА ДЛЯ ДЕЛОВОГО ОБЩЕНИЯ
Abstract:This article describes the main directions of the use of foreign languages in professional activities, reveals the need for bilingual education in Russian schools, gives examples of improving professional skills through the use of foreign languages.
Keywords: bilingual education, foreign languages in professional activities, professional development, improving professional skills.
Tyurin O.S. PROBLEMS OF STRATEGIC PLANNING OF SOCIAL AND ECONOMIC DEVELOPMENT OF REGIONS
Abstract: In recent years, the number of independent regions that are responsible for their economic development has increased dramatically. The socio-economic situation of the regions can be determined by both objective factors (economic conditions, the status of the region, geographical location), and subjective factors (regional management methods). Strategic planning of development of the region represents process of planning of social and economic changes which are directed to improvement of quality of life of the population which, in turn, provides improving competitiveness of the region. The strategic development plan for the region as the managerial document contains descriptions of the main aspects of activity aimed at the development of the region, namely, the purposes of development of the region, a way of achievement of goals and also possible methods for achievement of the goals, necessary resources for achievement of the goals. Experience of the last years shows that the regions using progressive methods of the development are subject to crisis trends in much smaller degree. The way out of crisis situations was always complicated when economic development in the region was left to chance. Advantages in difficult conditions have always been those regions that have used the right methods and tools to manage their development.
Keywords: Social economic development, strategic planning, strategic development, strategic plan.
Usova Iu.P., Popova Iu.N., Yakovlev A.V. IMPROVEMENT OF MANAGEMENT OF THE COMPANY ON THE BASIS OF IMPLEMENTATION OF NEW INFORMATION TECHNOLOGIES
Abstract: The article presents an analysis of the existing information system in the enterprise and proposes measures to improve it. The modern economy implies the great importance of information in the production of competitive goods and services, as well as the active use of IT in business. It causes expansion of information technologies in all fields of economy and also a high role of the experts connected with their development, creation and support. In modern conditions, in order to increase its own competitiveness, business is forced to pay attention to advanced information technologies - and therefore to the capabilities of the electronic economy. The main objective of the project is to provide management and shareholders of AVS Farben CJSC with prompt and reliable information on the state of the corporation 's enterprises in real time in order to reduce risks and make reasonable management decisions. The implementation of the project should allow to achieve increased manageability both of individual production and service enterprises, and of the corporation as a whole.
Keywords: information, management, information system, automation.
Usova Iu.P., Popova Iu.N. IMPROVING MARKETING MANAGEMENT IN THE ENTERPRISE
Abstract: The article presents an analysis of the existing marketing system in the enterprise and proposes measures to improve it. Marketing research allows you to understand how a company should organize the marketing of its products, how to carry out a campaign to promote new services to markets, build an advertising strategy; Determine which products sold to which consumer and in which location will yield the greatest return. The division of marketing activities for external and internal marketing allows to study its peculiarities in more detail and in depth, to identify existing shortcomings in order to eliminate them, and therefore to increase efficiency of the organization as a whole.
Keywords: marketing, management, system of marketing, program.
Shaeva S.V., Proskurina I.Y. ASSESSMENT MODELING SOCIAL AND ECONOMIC POTENTIAL MUNICIPAL EDUCATION
Abstract: The article deals with the possibilities of development of socio-economic potential of the municipality by offering an algorithmic model to assess the effectiveness of the implementation of the identified areas of increasing the socio-economic potential of municipalities. The advantages of the proposed model are that it is applicable not only to characterize the current situation and assess the socio-economic potential of a single municipality, but also to conduct intermunicipal comparisons. It is also easy to use, based on the optimal number of selected for the analysis of indicators characterizing the level of economic and social potential; allows you to take into account the Ter-rhetorical and sectoral features of the municipality.
Keywords: municipal formation, socio-economic potential of the municipality, the model for assessing the effectiveness of the implementation of the directions of increasing the socio-economic potential of the municipality, the development of socio-economic potential of the municipality.
Esenov Y., Shanin I.I. BUSINESS LEVEL APPROACH IN COMMERCIAL ORGANIZATION
Abstract: At present, the development of measures aimed at improving efficiency and business activity through efficient use of capital and available resources is a pressing problem for commercial organizations of all types. Commercial organizations participate in the round-robin of monetary relations, have economic independence and are fully responsible for the results of their financial and economic activities, these organizations should ensure their high efficiency and stable position in the market. In the market economy, the main goal of any economic entity is the stability of the financial situation, which in turn is conditioned to a large extent by its business activity.
Despite this, many issues of efficiency and business performance analysis at the level of commercial organizations are not sufficiently covered. It follows that the study of this field is of great practical and scientific interest. In order for the commercial organization under study to adjust to different economic conditions, production must be flexible. The commercial organization should constantly analyze the conditions of the commodity market, changing the range of products produced, produce exactly those products that are in demand from the consumer.
Keywords: Business activity, business organization, profitability, efficiency, balance sheet.
Yakovlev A.V., Khodyreva E.A. IMPROVEMENT OF THE ORGANIZATION PERSONNEL MOTIVATION SYSTEM
Abstract: The article provides an analysis of the existing management system in the organization and proposes measures to improve it. Before making a final decision on the choice of a method, the management of the firm must determine what it wants to obtain as a result of the assessment, for which purpose the assessment is carried out. In this case, the management of the Department of Non-Departmental Security sets the task - to carry out regular annual evaluation of personnel with stable development of the organization.
Accordingly, evaluation activities will need to identify the potential of staff members (Since the quantitative and qualitative achievements of their work are already assessed and are reflected in the income of the whole firm and the quality of customer service), Their ability to further develop and improve, their ability and desire to propose and implement new ideas, because it is on these qualities in modern dynamically changing market conditions that the efficiency, success of the activity of any commercial organization depends.
Keywords: motivation, management system, personnel evaluation system.
Yakovlev A.V., Shishlyannikova A.V. IMPROVEMENT OF THE ORGANIZATION PERSONNEL MOTIVATION SYSTEM
Abstract: The article presents an analysis of the existing motivation system in the organization and proposes measures to improve it. The main focus of the staff motivation system is on material incentive methods. In accordance with the Labour Code of the Russian Federation, the organization independently establishes the type of remuneration system, the amount of official salaries, as well as the form of material incentives. The organization uses pay as an essential means of motivating good work. Among the methods of social and psychological motivation used in the organization can be distinguished: equipping the workplace with the necessary office furniture, providing all necessary office equipment and equipment, lighting; Organization of holidays for employees and their children.
Keywords: motivation, stimulation, monetary reward.
Yakovlev A.V., Marchuk I.I., Kalitina E.O. PERFECTION OF THE PERSONNEL MOTIVATION SYSTEM IN THE POTOMNIC COMPLEX OF THE VORONEZH REGION JSC
Abstract: The article presents an analysis of the existing motivation system in the organization and proposes measures to improve it. In Russia, the process of forming labour incentive systems takes place in difficult socio-economic conditions. There aren 't many successful businesses in the country. On each of them try to create their own model of motivation and stimulation taking into account the real conditions of the economic environment.
Keywords: motivation, stimulation, unreliable motivation.