The relevance of the article is because the authorities of the constituent entities of the Russian Federation have to pursue an active debt policy in order to strengthen the financial autonomy of the regions, search funds for the implementation of regional social programs, programs of modernization and innovation. However, this policy leads to the significant accumulation of public debts by a number of regions, major increase in the debt burden on the budget of the constituent entity of the Russian Federation, violation of debt sustainability parameters. The author's interpretation of "debt sustainability of the constituent entity of the Russian Federation" concept is given. The performed comparison of the amounts and dynamics of the debt for the constituent entities with these entities’ security costs by their own income let us highlight the periods of intensifying debt activity of the constituent entities of the Russian Federation. The inverse relation between absolute growth of the public debt of the constituent entities of the Russian Federation and entities’ security costs by their own income is also established. The range assessment of violation of Russian budget legislation by the regional authorities with respect to regulatory compliance of debt burden on the budget of the constituent entity of the Russian Federation is given. The conclusion on irrationality of the current debt structure of the constituent entities of the Russian Federation in ensuring entities’ debt sustainability is made. A number of doubts concerning the adequacy of mechanism (proposed by the Ministry of Finance of the Russian Federation) that improves debt sustainability of regions and upgrades the penalties of regional authorities for its debt policies were expressed. This is because all the possibilities of operating mechanism were not implemented
A comprehensive assessment of the state of the agro-industrial complex of Russia is given and its role in ensuring national food security is defined. The main directions of ensuring state food sovereignty in the conditions of global challenges are substantiated. The scheme of interaction between the world and national agroindustrial complex is presented. The main tasks of development of the agrarian sector of the economy are formulated: the growth of production per capita; ensuring physical and economic accessibility of food in the required quality and assortment. It was revealed that the volume of production of basic food products in Russia in 2015 did not reach the indicators of 1990, and the consumption of basic food products in Russia by individual items is significantly lower than the recommended rate. Deficiency of a diet of the population of the country on vegetables and melons, fruit, milk and dairy products is established. The expediency of reforming the agrarian sphere of the Russian economy is proved, including its accelerated adaptation to global challenges. They include geopolitical tensions, deterioration in the external economic environment and a reduction in external demand, mutual economic sanctions, fluctuations in inflation indices, and a reduction in consumer demand. It was concluded that for the increase in the efficiency of the functioning of the agroindustrial complex and the strengthening of national food security, technical and technological modernization of production, improvement of the mechanisms of state support, active development of the innovation environment are needed
International Financial Reporting Standards of public
sector increase quality of financial statements of the
organizations of a public sector that leads to more
reasonable decisions in the sphere of distribution of
public resources, increasing transparency and the
accountability of public authorities. In the article the
sense of application of IFRS public sector is
characterized, the assessment of methods of the
budgetary account and the conclusion about
advantages and difficulties of introduction of
International Financial Reporting Standards public
sector are given
The situation which has developed in the Russian economy concerning investment activity taking into account the operating investment policy of the state is considered in the article. Today in the country the new aspect of the international relations demanding sharper and cardinal intervention of the state in the improvement of structure of investment resources develops. The purpose of this article is disclosure of the main characteristics of formation in dynamics of structural elements of investment resources and the offer of the directions of activization of the investment policy in Russia. Indexes of the main indicators of the investment activity in the Russian Federation are considered, the structure of investments into fixed capital by financing sources is analyzed. The main structural shifts in formation of the investment resources during the post-crisis period taking into account change of investment potential of institutional sectors and financial conditions of the investment activity in Russia are investigated. It is revealed that negative change of a situation with attraction of foreign investments into the Russian economy had significant effect on dynamics of investment resources. The situation, which developed in the economy of Russia quite precisely, lets to know that it is impossible to rely only on the self-regulating market. For more effective attraction of the investment resources strengthening of a role of the state support of investments, development and improvement of investment policy, searches of the most optimum cooperation of domestic enterprises with the foreign companies are offered
The article investigates a relation between the
company`s innovation capacity and its integration
strategy. The author considers main elements of
innovation capacity: access to new technology,
dynamic entrepreneurship, reproducible competitive
advantages, supply of complementary goods. Further
in the article main forms of corporate integration are
being analysed: from zero integration to “mild”
integration in the form of entrepreneurial networks and
“strong” integration in the form of M&A. The author
analyses the effect of different integration forms on the
elements of a company`s innovation capacity and
makes a conclusion that integration may serve a
purpose of increase of innovation capacity by creating
a synergistic effect which is shown in increased
company`s potential and reduced transaction costs.
Stronger integration means stronger synergistic effect
and its effects. However, the author shows that “mild”
forms of integration through entrepreneurial networks
and strategic alliances may be the most prospective for
further research because such forms of integration
allow to affect all the element of innovation capacity
without sufficient costs of implementation of
integration strategy
The article proposes a solution of the problem of
increasing the efficiency of social management of
authorities. The unique project in the Russian
Federation - creation of the government information
system with the database about orphan children and
their needs is considered. The information system
consists of storage, data processing and
implementation of function of the operator of
movement of waiting list for receiving housing.
Step-by-step actions for formation of municipal
specialized amount of housing are defined. The
innovative model of implementation of the program
for provision of housing for orphan children, children
without parental support, and persons from their
number is developed. The independent choice of this
category of citizens, the place and type of the housing
is the base of this model. Implementation of this
innovative concept provides openness and
transparency of the government services, allows
reducing expenses of municipal, regional and federal
budgets. The presented model of realization of
actions of the organization of social service of the
population allows fully satisfying needs of the
population for certain quality social services. The
innovative model is effective and it allows to reduce
costs of implementation of the project and to satisfy
needs of this category of citizens. Importance of
information modernization of work of authorities is
considered on the example of the government
information system
The article describes the methodology for analyzing
the break-even of multiproduct production; it
emphasizes the value of analysis of break-even and
targeted profit planning because this approach allows
you to assess the profitability of certain types of
products, establish the "safety margin" of the
enterprise and plan the sales of products that provide
the desired value of profit
MATHEMATICAL MODELING IN THE SYSTEM OF STRATEGIC PLANNING OF ECONOMIC SUBJECTS IN THE TOURISM SPHERE
The sphere of internal tourism is one of the state
priorities of the Russian Federation. The development
of tourism in the Crimea will ensure the integration of
the region into the Russian economy. The main
instrument of using the competitive advantages of the
tourist destination is Crimea - public-private
partnership (PPP). The state has formed a legislative
base for the use of PPP. The main role in the dynamic
development of tourism business belongs to business
entities. For the hospitality industry, the challenge is to
build an effective management system in which
strategic planning plays an important role. The
analysis of the strategic planning processes at the level
of economic entities in the hospitality industry
revealed a number of problems, one of which is the
failure to use progressive methods of strategic
planning, including mathematical modeling. The
purpose of the study is to determine the directions for
improving the strategic planning of economic entities
by developing a qualitative model of the organization's
development that will allow to form an information
base for making sound strategic plans. To determine
the construction of a qualitative model of the
development strategy of organizations in the sector
under study, it is proposed to use a number of average
industry indicators obtained by summarizing
individual indicators: the efficiency of economic
activity (Y); financial stability (X). The trend
modeling (Y) indicates positive moderate dynamics,
while the generalized indicator Y reaches 55.7826 in
2021. Similar results were obtained in modeling the
generalized index of financial stability. Both analyzed indicators X and Y change the direction of their
dynamics to the opposite - upward, starting from 2016,
which indicates a favorable industry-wide situation.
The results of the analysis will make it possible to
increase the validity of managerial decisions when
formulating strategic alternatives and choosing the
optimal development strategy
The article is devoted to the methodical aspects of revaluation of non-current assets acquiring special relevance in the conditions of adoption of the federal standard on accounting of fixed assets. The authors have developed recommendations about recalculation of initial cost and the saved-up depreciation during revaluation of fixed assets in the proportional way, in the way of change of depreciation, and also in the way of zeroing of depreciation. Within every way, a comparison of results of revaluation with the operating technique is carried out; conclusions are drawn on advantage of new ways from the point of view of formation of pertinent and accurate information in accounting financial statements. In addition, the authors have made an attempt of justification of application of this or that way of revaluation depending on a look, appointment and actual state of objects of fixed assets. Recommendations about accounting of results of revaluation are adapted to the operating Book of accounts of accounting of financial and economic activity. Materials of the article will help economic subjects to update accounting policies according to the planned changes in the documents regulating the organization and conducting accounting of fixed assets
The problem of controlling a large-scale agroindustrial
system, which should be solved in the
process of organizing agricultural production, is
considered. It is shown, that the scientific and
methodological apparatus of the service subsystem
controlling such an object should be expanded in
comparison with ordinary enterprises of agroindustrial
production. The article considers a new
approach to the theory of management of large-scale
socio-economic systems, based on a solidary
information economy. Its main ideas are analyzed,
its use as a basic organizational and economic
theory instead of "economics" is justified.
According to the solidary information economy,
modern information technologies and decisionmaking
theory make it possible to build information
and communication system based on an "open
network society" designed to identify people's needs
and organize production in order to meet them.
Predecessors - V.M. Glushkov, Anthony Stafford
Beer, W. P. Cockshott, A. F. Cottrell and others.
The main content of the research is the forecasting
of the development of the future society and its
economy, the development of organizational and
economic methods and models designed to enhance
the effectiveness of management processes. As an
economic component of the state ideology of
Russia, we propose to use a solidary information
economy. The organizational and economic theory
of Russia's innovative development should be based
on a solidary information economy