Economics Profession Business最新文献

INVESTIGATION OF THE DYNAMICS OF RETAIL TRADE TURNOVER AND PUBLIC CATERING IN MOSCOW IN THE CONDITIONS OF TURBULENCE OF THE EXTERNAL ENVIRONMENT 对外部环境动荡条件下莫斯科零售业营业额和公共餐饮业的动态调查

Economics Profession Business Pub Date : 2023-09-11 DOI: 10.14258/epb202343

N. M. Suray, I. M. Tatochenko, N. V. Ponomareva

{"title":"INVESTIGATION OF THE DYNAMICS OF RETAIL TRADE TURNOVER AND PUBLIC CATERING IN MOSCOW IN THE CONDITIONS OF TURBULENCE OF THE EXTERNAL ENVIRONMENT","authors":"N. M. Suray, I. M. Tatochenko, N. V. Ponomareva","doi":"10.14258/epb202343","DOIUrl":"https://doi.org/10.14258/epb202343","url":null,"abstract":"The article examines the dynamics of retail trade and catering turnover in the largest metropolis of Russia — Moscow. The authors found that both indicators respond quickly and clearly to changes in the external environment. Based on the analysis of time series of 2015–2022 indicators, the disturbing effect of economic sanctions, the Covid-19 pandemic, as well as a special military operation is estimated. The high ability of economic indicators to recover quickly (within a year) after the cessation of disturbing influences has been confirmed. Using the correlation matrix method, close relationships between the variables of time, average salary, retail trade turnover and catering were revealed. Regression equations linking these variables are obtained, after which the effect of retail and catering turnover growth caused by an increase in wages is quantified. The obtained regression equations can be used to predict the values of the considered variables on the horizon the lead time is 2–3 years. The growth of the turnover of Moscow public catering is ensured thanks to the development of the social nutrition system. With its further development, it is advisable to adjust the assortment policy, focusing on a broader offer of dairy products to visitors, since their consumption by Russians has not yet reached the rational norm.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"49 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

DIGITALIZATION OF MANAGEMENT ACCOUNTING WITHIN THE FRAMEWORK OF THE PROCESS MANAGEMENT CONCEPT 在流程管理概念框架内实现管理会计数字化

Economics Profession Business Pub Date : 2023-09-11 DOI: 10.14258/epb202338

A. V. Platov, I. A. Novichkova, N. K. Khoreeva

{"title":"DIGITALIZATION OF MANAGEMENT ACCOUNTING WITHIN THE FRAMEWORK OF THE PROCESS MANAGEMENT CONCEPT","authors":"A. V. Platov, I. A. Novichkova, N. K. Khoreeva","doi":"10.14258/epb202338","DOIUrl":"https://doi.org/10.14258/epb202338","url":null,"abstract":"Digitalization of administrative accounting leads to an increase in the efficiency of management in a complex competitive business environment. The growing volume of information and the need for its reliable and timely interpretation contribute to the formation of conditions for the use of digital technologies in order to obtain a clear understanding of business processes and market trends, as well as to make timely strategic management decisions. The purpose of this study was to determine the feasibility and ways of implementing the digital transformation of administrative accounting to improve the efficiency of controlling the movement of inventory. The paper highlights a number of stages of digitalization of administrative accounting and control of the movement of inventory: Stage 1: digital consistency based on the use of smart technologies, cloud infrastructures, automated accounting and distribution tools, stage 2: automation through the use of wireless data transmission, stage 3: forecast implementation, inventory optimization and improvement of supply chain organization, stage 4: strategic partnership with suppliers and customers, stage 5: using artificial intelligence. As part of the process approach, the authors have created an algorithm for modeling effective administrative accounting based on digitalization. This algorithm was the basis for the formation of a modernized model of administrative accounting based on digitalization, including the study of managerial and supporting business processes, as well as continuous monitoring of the model's compliance with business goals and the elimination of “bottlenecks”.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341166","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PRIORITIES OF INCLUSIVE DEVELOPMENT OF THE ANGARA-YENISEI MACROREGION 安加拉--叶尼塞宏观地区包容性发展的优先事项

Economics Profession Business Pub Date : 2023-09-11 DOI: 10.14258/epb202339

G. Popodko

{"title":"PRIORITIES OF INCLUSIVE DEVELOPMENT OF THE ANGARA-YENISEI MACROREGION","authors":"G. Popodko","doi":"10.14258/epb202339","DOIUrl":"https://doi.org/10.14258/epb202339","url":null,"abstract":"This article examines the processes of forming new territorial entities — macro-regions, which unite regions with different economic and social potential. Despite the prospects for macro-regions development, which can give an impetus to the economic and social growth of both the individual territory and the country as a whole, many limitations hinder these processes. The Angara-Yenisei macro-region, which includes the Krasnoyarsk Krai, the Irkutsk Region, the Republic of Tuva, and the Republic of Khakassia, currently does not represent a single economic space. Each incorporated region develops according to its own strategic trends determined before they were united in AER. In order to develop a unified strategy for the development of the macro-region, it is proposed to identify the priorities of social and economic development of each of the regions based on an assessment of its inclusiveness. Indicators of inclusive development, combined into blocks — growth and development, inclusiveness, intergenerational equality and sustainability — allowed us to justify the development priorities of each of the regions. The main priority for all regions is to improve the standard of living and reduce poverty among the population. Along with other priority areas, this should be the basis for the overall strategy for the development of the Angara-Yenisei macro-region.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"42 6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139341188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE INFLUENCE OF SHORT-TERM AND LONG-TERM FACTORS ON THE DEVELOPMENT OF KEY SECTORS OF THE SOCIO-ECONOMIC SPHERE OF THE ALTAI KRAI 短期和长期因素对阿尔泰边疆区社会经济领域主要部门发展的影响

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202340

D. Popolzin

{"title":"THE INFLUENCE OF SHORT-TERM AND LONG-TERM FACTORS ON THE DEVELOPMENT OF KEY SECTORS OF THE SOCIO-ECONOMIC SPHERE OF THE ALTAI KRAI","authors":"D. Popolzin","doi":"10.14258/epb202340","DOIUrl":"https://doi.org/10.14258/epb202340","url":null,"abstract":"A prerequisite for the stable progressive development of the economy at any level is the predictability of the behavior of its elements. In modern conditions, the economy of the region can be affected by both external factors and internal changes. The purpose of the study is to identify short-term and long-term factors affecting the development of key indicators of socio-economic development for the region. The article presents the results of modeling the influence of these factors on the indicators of the main economic sectors of the region and the social sphere. The obtained results are provided by the application of econometric methodology. In particular, the methods of checking for a unit root are used, taking into account possible nonlinearity, seasonality and the presence of structural breaks, Granger causality, nonlinear cointegration relationship. Thus, the hypothesis of a nonlinear long-term relationship between nominal accrued wages and the consumer price index has been confirmed, a long-term relationship between the coefficients of natural and migration growth, a causal relationship between the development of the main sectors of the economy of the region with the external price environment has been revealed. Further steps are proposed to develop the results obtained, in particular, in the development, modification and control of the implementation of strategic planning documents of the region.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"154 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ON THE ISSUE OF IMPROVING ACCOUNTING AND TAX ACCOUNTING OF FINANCIAL RESULTS OF TRADE ORGANIZATIONS 关于改进行业组织财务结果的会计和税务核算问题

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202346

A. D. Kharitonova, M. E. Vasilenko

{"title":"ON THE ISSUE OF IMPROVING ACCOUNTING AND TAX ACCOUNTING OF FINANCIAL RESULTS OF TRADE ORGANIZATIONS","authors":"A. D. Kharitonova, M. E. Vasilenko","doi":"10.14258/epb202346","DOIUrl":"https://doi.org/10.14258/epb202346","url":null,"abstract":"The article is devoted to the assessment of problems and methods of accounting and tax accounting of financial results. Accounting and tax accounting of financial results is an important part of economic activity. The relevance of the topic lies in the fact that due to constant changes in legislation and in the economy, it is necessary to revise the methods of accounting for financial results in the organization and identify current problems and inconsistencies, otherwise it may threaten the bankruptcy of the company or penalties from the tax. Information about financial results gives a general idea of the effectiveness of the organization. The more accurate this information is, and information in modern times is the most valuable resource, the better for the organization. The methods of accounting and tax accounting of financial results in an organization affect the accuracy and reliability of accounting statements, as well as form the tax burden, including income tax. Errors in accounting and tax accounting can significantly increase expenses and the amount of taxes paid. Also, errors can lead to an unplanned tax audit. Analytical work has been carried out in the organization under study to find factors affecting reliable and effective accounting of financial results, and their own ways of solving problems have been proposed.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"148 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FOREIGN ECONOMIC ACTIVITY IN THE TYVA REPUBLIC: NEW OPPORTUNITIES 蒂瓦共和国的对外经济活动：新机遇

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202336

A. C. Kylgyday, G. F. Balakina

{"title":"FOREIGN ECONOMIC ACTIVITY IN THE TYVA REPUBLIC: NEW OPPORTUNITIES","authors":"A. C. Kylgyday, G. F. Balakina","doi":"10.14258/epb202336","DOIUrl":"https://doi.org/10.14258/epb202336","url":null,"abstract":"The dynamics of foreign economic activity in the Republic of Tyva for 2015–2021, the change in the foreign trade turnover of Tuva with Mongolia, with countries of near and far abroad are analyzed. Trade turnover of Tuva with external partners has a positive balance. A significant share of foreign trade turnover falls on non-CIS countries. It is noted that the nature of trade and economic relations with Mongolia is influenced by the relative development of the transport system of Tuva, the republic does not have a railway connection with the rest of the country. New opportunities for further expansion of interregional and strengthening international economic relations between the two neighboring regions are due to the possibilities of solving infrastructure problems, joining the region to the Russian railway network. It is proposed to use new tools for developing foreign economic relations, expanding the space for interregional cooperation, innovative approaches to attracting investments, and strategies for developing the region's foreign economic activity. The creation of a cross-border special economic region and a cross-border corridor Russia — Mongolia — China are substantiated.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

YOUNG UNIVERSITIES OF RUSSIA: CREATION AND FORMATION, THE ROLE OF THE STAFF AND INDIVIDUAL IN THE FORMATION OF THE BEST UNIVERSITY TRADITIONS AND PRACTICES 俄罗斯年轻大学：创建与发展，教职员工和个人在形成最佳大学传统和实践中的作用

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202333

V. Belyaev, V. V. Mishchenko, O. Y. Rudakova

{"title":"YOUNG UNIVERSITIES OF RUSSIA: CREATION AND FORMATION, THE ROLE OF THE STAFF AND INDIVIDUAL IN THE FORMATION OF THE BEST UNIVERSITY TRADITIONS AND PRACTICES","authors":"V. Belyaev, V. V. Mishchenko, O. Y. Rudakova","doi":"10.14258/epb202333","DOIUrl":"https://doi.org/10.14258/epb202333","url":null,"abstract":"The article highlights the issues of creation and development of young universities. Important historical aspects of the formation and development of higher education are noted, both in European countries and in Russia. The classification of university development factors is presented and considered. Two groups of factors are singled out: purely external (political, material, financial) and factors, the sources of resources for the formation of which are both external and internal capabilities of universities (socio-cultural, intellectual factors). The products produced by universities are defined: individual intellectual capital and socially significant social capital, scientific knowledge, culture. It has been established that culture is created and transmitted to university students by their faculty and leaves the university together with graduates, creating a reputation for the university in the external environment. At the same time, leaving the university, culture, at the same time, remains at the university. In this case, it performs the function of a factor in its development.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"307 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF POPULATION EMPLOYMENT IN ALTAI KRAI: PROBLEMS AND SOLUTIONS 阿尔泰边疆区人口就业分析：问题与解决方案

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202335

Y. M. Ilinykh, Z. Kozlova

引用次数: 0

INVOLVEMENT OF YOUNG PEOPLE AS A STRATEGIC RESOURCE OF THE KNOWLEDGE ECONOMY IN INNOVATIVE ACTIVITIES: THE EXPERIENCE OF THE KIROV REGION 青年作为知识经济的战略资源参与创新活动：基洛夫地区的经验

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202342

I. L. Sennikova, V. K. Selina

{"title":"INVOLVEMENT OF YOUNG PEOPLE AS A STRATEGIC RESOURCE OF THE KNOWLEDGE ECONOMY IN INNOVATIVE ACTIVITIES: THE EXPERIENCE OF THE KIROV REGION","authors":"I. L. Sennikova, V. K. Selina","doi":"10.14258/epb202342","DOIUrl":"https://doi.org/10.14258/epb202342","url":null,"abstract":"Innovative and sustainable development of each region and the country as a whole in the context of the dynamic development of science and technology is receiving increasing attention from the state and society. Thus, as one of the key goals of the priority direction “Development of economic potential” of the strategy of socioeconomic development of the Kirov region for the period up to 2035, approved by the decree of the Government of the Kirov region dated 28.04.2021 No. 76, is the formation of a new efficient economy based on knowledge, the development of innovation, high-tech sectors of the economy, small and medium-sized businesses as the main conductor of mass innovations. Over the past few years, there has been a clear increase in the attention of the state and society to the formation of an innovative environment: legal norms regulating innovation activities are being developed and approved, infrastructure facilities for the development and support of innovations are being created, new methods of innovation support are being introduced both by authorities and by leading enterprises and organizations. A special role in this process is assigned to young people, who are the most progressive socio-demographic group. Young people are actively involved both in the process of generating innovative ideas and their further implementation; they play an important role in the implementation of social organizational innovations in the Kirov region. The article presents an analysis of regional infrastructure facilities for supporting and developing innovations, as well as key innovative organizational decisions in the social sphere, analyzes the reasons for the existing basic growth rate of indicators, and proposes mechanisms for involving young people in innovative activities.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FINANCING OF THE HEALTHCARE SYSTEM 医疗系统的筹资

Economics Profession Business Pub Date : 2023-09-06 DOI: 10.14258/epb202332

L. Babkina, О. Skotarenko, S. V. Tsareva

{"title":"FINANCING OF THE HEALTHCARE SYSTEM","authors":"L. Babkina, О. Skotarenko, S. V. Tsareva","doi":"10.14258/epb202332","DOIUrl":"https://doi.org/10.14258/epb202332","url":null,"abstract":"The article focuses on the need to achieve the medium-term strategic goals of the state policy of the Russian Federation in the field of healthcare, aimed at increasing life expectancy to 78 years by 2030; reducing mortality and increasing public satisfaction with medical care. The amounts of financing the activities of the healthcare system in the Russian Federation and in the Murmansk region are investigated. A comparative analysis of indicators that are indicative and reportable in the medium-term strategy for the development of the healthcare system of the Russian Federation for the period up to 2030, and in the Murmansk region as the territory of the Arctic zone; their dynamics is investigated. In addition, the structure and dynamics of changes in the amounts of funding from various sources of medical institution activity in the Murmansk region are investigated (the budget of the territorial compulsory medical insurance fund, the consolidated budget of the Murmansk region, the federal budget of the Russian Federation and the own financial resources of the medical institution), recommendations are proposed to improve the efficiency of using budgetary and extra-budgetary sources of funding. It is concluded that the degree of security of the health care system depends not only on the amount of funding, but also on the financial resources management system.","PeriodicalId":230380,"journal":{"name":"Economics Profession Business","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139342221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0