#4 / 2020

The article examines the features of the regions of the Russian Federation's spatial development about the issue of promising economic specializations of the respective territories. As a promising economic specialization at the present stage of economic development, tourism is a highly relevant topic for research and discussion. It is also of scientific interest for specialists in the field of regional economics and spatial development of territories. Diverse conceptual apparatus and methodological approaches complicate the process of systematization of the studied problem. The general theory of spatial development of tourism has not yet been developed. The article proposes the author's essence of the concept of «Tourist and recreational center», «Spatial organization of tourism». In recent years, there has been a significant potential for the growth of tourism's role in the socio-economic development of the constituent entities of the Russian Federation. Tourism, as an alternative form of income for the population, is able to ensure the sustainable development of the territory.

15-24.pdf

(228 Kb)

The article deals with the issues of the current state of relations between all participants of fiscal relations in the process of forming the revenue part of budgets of various levels, which are characterized as insufficiently effective. The dynamics of the implementation of the budget of the Stavropol Territory on tax revenues for the period from 2017 is analyzed and its forecast estimate for the period up to 2023 is given. The paper suggests measures aimed at increasing the financial independence of regional and local authorities by increasing the share of tax revenues. The objective necessity of forming more effective forecasts of tax revenues to the budgets of various levels in order to balance the entire budget and tax policy is justified. A set of measures to optimize the structure of tax revenues in terms of increasing the share of regional and local budgets is presented.

25-33.pdf

(224 Kb)

On the example of the Republic of Adygea and the Krasnodar Territory, the article examines little-studied aspects of mutually beneficial economic cooperation between small budget-deficit and large budget-secured regions of the South of Russia. Criteria and strategic goals and objectives of economic cooperation of the regions of these types are identified and systematized, which determine the increased interest in it of small budget-deficit regions. On the example of the Republic of Adygea, as a small region, the results of long-term effective interregional cooperation with the economically developed Krasnodar Territory are considered, expressed both in the advanced socio-economic development of Adygea, and in the dynamic development of its individual territories. Particular attention is paid to the factors limiting the potential for cooperation between small and large regions of the South of Russia, as well as strategic management tools, the systematic use of which will successfully remove these restrictions.

34-40.pdf

(194 Kb)

The Account, Audit and the Control

The article analyzes the statements of Russian accounting standards for depreciable property and compares them with the requirements of IFRS, which allowed us to identify some contradictions and suggest ways to solve them. In particular, the classification of long-term assets in relation to their participation in depreciation processes is presented. It’s aimed at forming an interrelated and consistent methodology for assets accounting and financial reporting, including investment property, non-current assets for sale, impairment of long-term non-financial assets, investments in financial leases, and others. The error of recognition of the equipment repair costs as independent item is justified. The inadmissibility of recognition the depreciation method as accounting estimate is shown. The scheme of accounting records for non-current assets impairment is recommended.

121-135.pdf

(355 Kb)

Economy of Agrarian-Industrial Complex

The article is devoted to the issues of state regulation of the development of the dairy subcomplex in the depressed region. Territorial and sectoral features of the dairy subcomplex of the Republic of Adygea, as well as the structure of state support for dairy farming in the region, are revealed. On the basis of correlation and regression analysis, the degree of influence of industry factors on the development of dairy farming in the Republic of Adygea is revealed. The problems and priority areas of state support for the development of this industry are highlighted. The specifics of state regulation of economic processes in the agro-industrial complex of the Republic of Adygea are revealed. It is proved that structural imbalances in the development of the dairy subcomplex of the Republic of Adygea are caused by the results of the transformation of property relations and existing contradictions in the system of state regulation of the subcomplex. Strategic directions and tasks of economic development of the dairy subcomplex of the Republic of Adygea in accordance with the priorities of the Strategy of socio-economic Development of the Republic of Adygea until 2030 are revealed. Priority areas for improving the system of state regulation of the dairy subcomplex of the Republic of Adygea are highlighted.

41-51.pdf

(293 Kb)

The article is devoted to the study of institutional and economic conditions for the development of vertical integration processes in the agro-industrial complex (AIC) of the problem region of Russia. The typical features of integration processes developing in the modern domestic agro-industrial complex are highlighted and summarized. The article reveals the transformational potential of vertically integrated structures in the socio-economic development of the territorial agro-industrial complex. The key factors that promote and hinder the development of integration processes in the agro-industrial complex of the Republic of Adygea in the context of implementing the import substitution policy, ensuring the diversity of the economy are highlighted. Special attention is paid to the analysis of the compliance of integration projects with the priorities of the development of agro-industrial production, presented in the Strategy of Socio-Economic Development of the Republic of Adygea until 2030. The basic scenarios of the structural reorganization of the agro-industrial complex of the Republic of Adygea on the basis of vertical integration mechanisms, specified in relation to the institutional and economic conditions of the agro-industrial complex, are presented. The potential of implementing the cluster model in the development of integration processes in the agro-industrial complex of the Republic of Adygea is revealed.

52-62.pdf

(181 Kb)

The article reflects state support for the development of agriculture of the SFO and Volgograd region, the size of which is not stable and sufficient for the development of innovation. The effectiveness of financial support programs for agricultural development in the region has been assessed. The reasons for the slow pace of innovation processes in the agricultural segment of the region's economy, consisting mainly of budgetary support only technical modernization, have been determined, the contradictions of the prevailing economic conditions and the declaration of the priority of agriculture have been revealed. The problems of small business development in Volgograd region, which produces a significant part of food for the population of the region and the country, have been noted, and modern forms and directions of state support for peasant farms have been defined. It is concluded that in order to achieve the goals of accelerated development, proportionate real financing is needed, based on its strategic importance for the country and the region.

63-70.pdf

(144 Kb)

The article examines modern trends in the development of the process of land consolidation in agriculture, which consist in the formation of agro-industrial formations of the holding type. The essence of agricultural holdings and the peculiarities of their creation are revealed. This allowed us to conclude that agricultural holdings are not a legal form of a legal entity, but represent a way of organizing a business. The organizational-territorial and socio-economic conditions for conducting agricultural production in the region are analyzed. The positive and negative aspects of land use in agricultural holdings are revealed. Proposals for optimizing the size of land use and rational use of agricultural land for the future have been substantiated. Attention is focused on the fact that the further development of agricultural holdings should be focused on the implementation of functions related to the coordination of the interests of society, land owners and users, the development of rural areas and the use of land by business entities of all categories.

71-77.pdf

(137 Kb)

The Theory and Practice of Business

In the modern world, the role of small and medium-sized businesses in the economies of developed countries is very important. In Russia, small and medium-sized businesses produce about 20% of the gross domestic product. In 2020, this figure was supposed to reach 23.5%, but the pandemic has made its own adjustments. Some experts believe that this situation may lead to negative scenarios in the Russian economy, which will be caused by a partial destruction of foreign economic relations, a fall in world oil prices, an increase in capital outflow to offshore companies, the introduction of restrictive measures, and a decrease in business confidence in the authorities. Economists predict a 2-3% drop in the global economy, with the exception of the economy of the People's Republic of China, which is forecast to grow by one percent. The government of the Russian Federation is taking a number of measures to support not only citizens of countries, but also small and medium-sized enterprises. The article also discusses some measures of economic support for SMEs in developed countries of Europe, the United States of America, China. Many countries are actively using various types of subsidies, tax holidays, exemption of subsidies from taxation and other measures.

96-103.pdf

(145 Kb)

MARKETING

The article is devoted to a modern problem – the development of marketing in the context of the digitalization of the economy. The analysis showed that digitalization of marketing has become possible, including thanks to a large-scale systemic program for the development of the economy of a new technological generation, the so-called digital economy. The use of digital marketing tools allows you to significantly reduce transaction costs associated with the search, exchange and storage of information, optimize the processes associated with the creation of goods and services, and also allows you to provide constant feedback and the development of individual offers, increase consumer interest in marketing programs and reduce the number of contacts with consumers, which radically improves marketing results, increases business profitability and is very relevant during a pandemic. However, the transition to digital rails is impossible without increasing the level of digital literacy of the population, eliminating the lack of modern technologies and equipment, developing e-commerce platforms, modernizing information security standards at the state level and introducing control over their implementation. Therefore, the further development of the era of digital marketing involves the development of digitalization of the economy as a whole, and then the improvement of marketing tools.

87-95.pdf

(233 Kb)

Econometrics

In the article, on the basis of the proposed methodology and research methodology, an econometric model of the analysis and forecasting of the labor resources of the Kyrgyz Republic for the future has been developed. The obtained equations have characteristics indicating a high level of alignment accuracy, although a significant proportion of autocorrelation is characteristic of the equation of the number of people employed in the national economy. The analysis of the deviations of the calculated values of the variable under consideration from the real parameters demonstrates that the latter do not exceed modulo 1% and reliable forecast estimates can be obtained based on the above ratios.

136-143.pdf

(258 Kb)

Labour Economics

In the modern socio-economic reality, such problems as unemployment and employment of the population have become relevant. Unemployment cannot be viewed exclusively from the economic phenomenon, it is also important to take into account its social aspects. There are such types of unemployment as frictional, structural, seasonal, and cyclical. The dynamics of the unemployment rate in Russia is atypical for the global economy; it has its own characteristics. Russian unemployment is characterized by a large gap between registered unemployment and general unemployment. It is advisable to divide the consequences of unemployment into the national level and the level of a particular person. However, it is not necessary to evaluate the consequences of unemployment only from the negative side; unemployment is also one of the conditions for the uninterrupted function of the economy, serves as the formation of a reserve of labor, which is an important factor in the development of the economy.

104-111.pdf

(144 Kb)

PERSONNEL MANAGEMENT

The article presents a comparative analysis of the interpretations of various authors of such concepts as "personnel potential", "human resources", personnel development", "personnel policy", presents the key directions of modern state personnel policy, analyzes the regulatory and methodological support of personnel development issues, examines the essence and provisions of the Personnel Standard of industrial (economic) growth, on the example of which recommendations on the formation of personnel standards of other spheres of the economy are further presented, which also take into account global and general trends in personnel management, such as personal career path planning, help-management, systematic work on the brand of the employer company, increasing the diversity and quality of employee training, flexibility in the organization of personnel management, revision of internal corporate standards for personnel, stimulating creativity on the part of employees, etc., as well as the impact of the coronavirus pandemic on these changes.

78-86.pdf

(160 Kb)

Recreation and Tourism

The article shows the interconnected development of transport infrastructure and tourism and recreational cluster of the region, defines the main requirements for the development of external and internal transport infrastructure of the tourism cluster and its service part - the service infrastructure of the region's road transport (SIRRT). Implementation of these requirements provides conditions for the prospective growth of tourism and recreational cluster facilities in the region. In accordance with the stated requirements the analysis of sufficiency of development of transport infrastructure of the main tourist and recreational complexes of the North-Caucasian Federal District was performed. The conceptual requirements for the development of transport infrastructure in the regions, summarized by the authors, ensure its proportional or advanced development, which is necessary for the effective functioning of tourist and recreational cluster facilities in the region.

112-120.pdf

(175 Kb)