#2 / 2018

The article substantiates the need to ensure sustainable and balanced development in the budget-deficit regions of the South of Russia in modern conditions. To assess the degree of sustainability of the region's development, an approach based on the construction of an integral indicator that takes into account socio-economic and environmental components is presented. On the basis of this approach, a dynamic analysis of the sustainability of socio-economic development of the Republic of Adygea, this allows to justify proposals on priority areas of improving the management of the impact in order to ensure long-term sustainable development of the region.

15-22.pdf

(570 Kb)

The article deals with the implementation of the program-target approach on the example of the Republic of Ingushetia. The parameters of the disbursement of funds allocated for the implementation of state programs of the Republic of Ingushetia in 2016 are given, which make it possible to conclude that the average level of disbursement of the allocated funds limit is 89.8%. This circumstance necessitates a more thorough determination of the amount of resources required for the implementation of programs, and the possibility of their involvement, which actualizes the use of the methodology of program-specific forecasting. It is shown that when evaluating the effectiveness of the implementation of regional programs, sometimes there is a “performance paradox” associated with the fact that the established performance parameters are not entirely correct. It is proposed to evaluate the effectiveness of the implementation of republican target programs based on a comparison of the dynamics of performance indicators, defined in the programs, with the amount of expenses for their implementation, using a system of estimated coefficients.

23-30.pdf

(152 Kb)

The article discusses the problems of development and functioning of small business in the Far Eastern Federal District (FEFD). The directions of the main measures to support business structures operating in the field of tourism services and hotel business in the regions of the Far North are proposed. The analysis of foreign and domestic experience in supporting the development of entrepreneurial structures aimed at developing at the federal level a Concept of the organizational and economic mechanism for the development of entrepreneurial structures, taking into account the strategic activities of the federal districts of the Russian Federation.

31-37.pdf

(138 Kb)

The article presents the results of the study by the authors of alternative models of the economic development of the territories of Russia. The necessity of new approaches to determining the benchmarks of social and economic development of problem regions is substantiated. As a key motivator for optimizing production capacity, a cluster model is presented.

38-49.pdf

(209 Kb)

For decades, Russia has continued to struggle to strengthen its position in the international market. External trade provides a good opportunity for the development of the economy and the budget of the country. In this regard, the paper analyzes the current trends in the formation of inter-economic relations in the systems of the world economy. The main problems of interaction between the CIS regions, countries of Near and Far Abroad are revealed. A classification of participants of foreign trade activities in the region on constitutional norms, profile and character of trading operations. Special attention is paid to the mechanism of management of foreign economic activity at the micro-and macrolevel.

50-57.pdf

(418 Kb)

The Account, Audit and the Control

Over the past few years, the market for audit services has seen stagnation. At the moment, audit companies face a lot of serious problems in the field of regulation and development of audit. The two factors that have a negative impact on the activity of the subjects of the audit services market are recognized: insufficient demand for audit services and insolvency of customers. The purpose of this article is to study the current state of the market of audit services in Russia today. The statistical data concerning dynamics and structure of incomes of the auditor organizations, their geographical distribution and age are given and analyzed, the rating of the largest audit companies is estimated. Based on the results of the analysis, one can draw a disappointing conclusion: the trend of the audit services market is declining, however, despite a clear decrease in the number of audit organizations, the revenues of the audit organizations as a whole have increased, which is characterized by the processes of transformation and integration with other areas of activity, and methods are being developed in the country on the way out of the situation.

157-165.pdf

(165 Kb)

Economy of Agrarian-Industrial Complex

The main trends in the development of vegetable growing in the Krasnodar Territory in the conditions of sanctions against our country are analyzed. It is established that the growth in the production of vegetables on an extensive basis in the region during the food embargo period could not compensate for the deficit in the vegetable market. It is substantiated that the main directions of development of vegetable growing in the region should be the activation of innovative activity in the industry, the increase in the concentration of vegetable crops in agricultural organizations, and the development of seed production of domestic varieties of vegetables.

58-74.pdf

(285 Kb)

The article gives the concept of spatial and sectoral potential in relation to the agricultural sector, the assessment of its components; it is determined that the development plans of the territories must take into account the level of spatial and sectoral potential.

75-85.pdf

(439 Kb)

Taxes and the Taxation

The article presents a comparative analysis of tax systems in Russia and Germany. Features of collection of taxes from legal entities and physical persons in the Russian Federation and Germany are revealed. Advantages and disadvantages of tax systems of these countries are defined.

149-156.pdf

(440 Kb)

COGNITIVE ECONOMY

Decisions profitability of the company's management usually depends on their reasons and relevance, which is especially important in the conditions of tough competition on the international and local markets. The article proposes to use the cognitive approach and the developed software for cognitive modeling of complex systems – CMSS to competition modeling. This software is used to simulate the behavior and states of interacting complex systems, to envisage possible evolution of situations in a competitive struggle. This allows to develop, analyze and justify management decisions in advance to reduce or eliminate the risks of competition. The main features of CMSS are described: support for solutions in the development of the cognitive model, analysis of structural properties, stability and possible scenarios of system evolution. The example of cognitive hierarchical interaction model evolution between three companies (two competitors and a partner) is illustratation of CMSS using. The diagrams of impulse processes reflecting possible scenarios of the system development are shown.

114-125.pdf

(1 Mb)

Enterprise economy

The article discusses various approaches to outsourcing as a tool to optimize the structure and priority of the types of activities implemented by an enterprise; the basic characteristics of the outsourcing process are indicated; the stages of making a decision on outsourcing a business process are given. It is shown that the practical activity of modern business structures uses a two-phase model for making a decision on outsourcing a business process, reflecting the logical connection between various stages of the decision-making procedure and environmental factors, and suggesting the presence of feedback that allows you to re-implement the analysis procedure in case when the output is not obtained solution of the problem.

86-93.pdf

(491 Kb)

World Economy

The purpose of the work is to reveal the current trends in the development of the world market of physical gold. The experience of becoming the leading centers of trade in physical metals is analyzed. Predictive assessment of the alignment of forces in the international gold market in the future is made.

166-175.pdf

(588 Kb)

Finance and Credit

The article discusses the problems of interbranch capital flows in the Russian Federation. The issues of the system of state financial regulation of capital accumulation and reproduction are raised. It is proposed to apply imitational cognitive modeling of complex systems for describing the problems of capital flow and scenario modeling of capital flow processes. An example of cognitive modeling is given. A computer experiment was obtained with the help of a software system CMSS.

132-142.pdf

(531 Kb)

The article discusses the approaches, the essential aspects and components of the customer-oriented commercial bank; highlighted its inherent features and characteristics; it is substantiated that customer focus promotes an increase in the bank’s revenues by expanding its customer base and is the most important and significant competitive advantage of a modern credit institution.

143-148.pdf

(120 Kb)

ECONOMICS OF EDUCATION

The article discusses various approaches to the concept of competitive stability of an economic entity. It is shown that the main prerequisites for ensuring competitive stability are most realized in the framework of a proactive approach based on the use of work with weak signals. The process of ensuring competitive stability is demonstrated by the example of a higher educational institution in the educational services market. It is shown that the modern approach to ensuring the competitive stability of the subject of the educational services market implies the formation of a qualitatively new relationship between the service provider and their customers, thereby determining the development of the client-oriented approach as the basis of effective activity of educational organizations.

94-102.pdf

(351 Kb)

DIGITAL ECONOMY

This article proposes a model for developing a business plan for a small business using the MS Excel toolkit.

103-113.pdf

(660 Kb)

PERSONNEL MANAGEMENT

In this article, the authors consider the main trends in catering, identify problems in the management of personnel of this kind of enterprises and offer a methodological apparatus for assessing the effectiveness of personnel management of catering enterprises, aimed at identifying the level of competitiveness and service. The study will improve the existing scientific achievements in the field of technologies of personnel management of catering enterprises by reorienting them in view of the focus on competitiveness.

126-131.pdf

(411 Kb)