Economic Science and Humanities最新文献

{"title":"COST CALCULATION SYSTEMS USED IN ORGANIZATIONS","authors":"T. Kuvaldina","doi":"10.33979/2073-7424-2022-365-6-21-29","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-365-6-21-29","url":null,"abstract":"The topic of calculation, accounting and analysis of costs does not cease to be relevant, since the lower limit of the price depends on their value and, as a result, the economic efficiency of the production enterprise. The article examines the existing cost calculation systems used by economic entities, identifies their advantages and disadvantages.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132965680","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}

{"title":"FUNDAMENTAL BASE OF NON-ECONOMIC PARAMETERS FOR ESTIMATING THE EFFECTIVENESS OF INVESTMENT PROJECTS OF THE GLOBAL AND NATIONAL LEVEL OF IMPORTANCE","authors":"A. Puryaev, A. Novikova","doi":"10.33979/2073-7424-2022-361-2-3-13","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-3-13","url":null,"abstract":"Goal of the work: to develop a universal fundamental base of non-economic evaluation parameters and improve the author's methodology for evaluating the effectiveness of investment projects at a global and national level of significance. Research methods: search and analysis of sources on the research problem in the Web of Science Core Collection and RSCI databases; brainstorming method (“brainstorming”); software products MS Excel Files (alternative method MS Access Database), software environment Matlab. Research results: a conceptual model of the fundamental base of non-economic parameters for evaluating the effectiveness of investment projects of global and national significance is proposed; model for improving the alternative author's methodology for evaluating effectiveness.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129036872","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}

{"title":"COVENANT OBLIGATIONS IN ACCOUNTING STATEMENTS","authors":"T. Kuvaldina","doi":"10.33979/2073-7424-2022-364-5-18-26","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-364-5-18-26","url":null,"abstract":"Credit and other agreements often provide for obligations to commit any actions or abstain from them. Such obligations are called covenants. If these conditions are not met, one of the parties to the transaction may incur financial losses due to significant changes in the terms of the contract. The article presents the results of the covenant study, examines their essence and types, and provides recommendations on the formation of accounting policy in terms of their accounting.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121310768","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}

{"title":"DIGITAL DOCUMENT MANAGEMENT IN THE DEVELOPMENT OF PROJECT SYSTEMS OF THE MODERN ECONOMY","authors":"I. Tronina, A. V. Semenikhina, G. Tatenko, L. A. Petrova","doi":"10.33979/2073-7424-2022-363-4-58-70","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-58-70","url":null,"abstract":"The modern environment forces the design system of any level to switch to the language of digital interaction and put into operation the demanded Internet services. The processes of intra-company planning are based on digital analytics, covering a solid set of indicators. Current big data technologies, the Internet of Things, and business analytics allow you to make management decisions quickly and flexibly and are able to produce an economic effect in the shortest possible time. There is a need to search for digital solutions for the effective functioning and development of project systems. The authors have made an attempt to substantiate the use of such digital technology as digital document management in solving the problems of development of project systems of different levels, contributing to increased management efficiency through integration, analysis and monitoring of various information. Within the framework of the presented research, the necessity of using digital document management is justified, its fundamentally important properties and functioning mechanism are shown, ensuring the interaction of participants, actual and potential users in order to create and exchange structured and formalized information in detail. The comparative characteristics of digital and electronic document management are given, their advantages and disadvantages of use at the subject level are revealed. The main aspects and requirements for the process of digital document management are formed, focused on the effective development of the project system at the subject level. A structural and logical model of the introduction of digital document management into the activities of the project system is proposed for the purpose of effective management of corporate content and full-fledged work with documents in digital format. The practical significance of the presented digital solution is to increase the efficiency of automation of key and auxiliary business processes in project systems both at the regional and subject levels of the economy.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121184138","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}

{"title":"DIGITAL ECONOMY AS A RESEARCH CONTOUR OF THE DIGITAL TRANSFORMATION OF THE ECONOMY","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-362-3-3-15","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-362-3-3-15","url":null,"abstract":"The article examines the conceptual apparatus of the digital economy, concludes that the process of further digital transformation of the economy is inevitable. Digitalization of information about the social and economic life of society is today a tool in the development of the political and economic space, which ensures the strengthening of the efficiency of the economy and satisfaction of the needs of the individual. We consider it necessary to base further research on an integrated approach to understanding the term, combining elements of managerial, macroeconomic, technological, and structural approaches.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121261781","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}

{"title":"TYPES OF ECONOMIC SECURITY IN THE MODERN WORLD","authors":"A. Ganin","doi":"10.33979/2073-7424-2022-363-4-113-118","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-113-118","url":null,"abstract":"The relevance of economic security in the modern world makes it possible to analyze and assess the state of the economy as a whole, taking into account risks and an unfavorable environment. In order to protect the national economy from various kinds of threats, its stability, independence, and stability are necessary. In order to achieve the interaction of various types of economic security, such as financial, personnel, tax, information and others, a tool uniting them is needed, in the form of a state regulator.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114404254","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}

{"title":"THE MAIN ASPECTS OF THE SOCIO-ECONOMIC DEVELOPMENT OF THE REPUBLIC OF INGUSHETIA","authors":"A. K. Martazanov","doi":"10.33979/2073-7424-2022-361-2-104-112","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-361-2-104-112","url":null,"abstract":"This article presents the socio-economic indicators of the state of the Republic of Ingushetia, and their forecast values for the medium term. The economy of the subjects of the Russian Federation has its own specifics and its own features based on their geographical location and economic potential. The level of economic development of the regions of the Russian Federation reflects the level of development of the entire state. Therefore, the economic development of the country depends on the quality of socio-economic and financial policy at the regional level. In turn, the success of the regions is also associated with state support measures. There are shortcomings in the existing mechanism of interaction between the state and the regions in the tax, financial and budgetary spheres that require studying and finding ways to eliminate them and improve it. The materials study the economic characteristics of the Republic of Ingushetia, the main directions of the socio-economic policy of the region, its shortcomings and proposals for their minimization.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115004801","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}

{"title":"EVOLUTION OF ECONOMIC INTEGRATION MODELS","authors":"V. Chernova","doi":"10.33979/2073-7424-2022-360-1-108-118","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-108-118","url":null,"abstract":"The study of theoretical concepts of economic integration is carried out. The results of the survey showed that the formation of the integration model is taking place in accordance with the interests and goals of the participating countries. The economic integration of developing countries allows them to increase their competitiveness through new sales markets and the resulting economies of scale. The integration processes of developed countries have the ultimate goal of better resource allocation. Unlike developed countries, developing countries pursue the goals of faster growth in the long term and the involvement of unused or underutilized resources in production, changes in the structure of trade with the rest of the world, and increased international competitiveness. In developed countries, economic integration usually precedes political integration. And the motives for economic integration among developing countries are often political in nature. Thus, for the success of integration, a combination of not only economic but also favorable political factors is necessary. The widespread polarized models - the highly institutionalized European model of integration and the flexible project-oriented Asian model – predetermined the emergence of a new hybrid form. A distinctive feature of the new model of economic integration is the combination of a course towards liberalization, an emphasis on infrastructure development, the absence of political requirements, the possibility of making changes and additions during implementation.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123164840","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}

{"title":"SCENARIOS OF ECONOMIC DEVELOPMENT OF THE WORLD ECONOMY: ASSESSMENT OF THE IMPACT ON INDUSTRIAL PRODUCTION","authors":"I. Tishchenko","doi":"10.33979/2073-7424-2022-363-4-93-101","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-363-4-93-101","url":null,"abstract":"The development of the economy is closely interrelated with a variety of subjective and objective factors. Assessment and forecasting the scenario of the development of the world economy requires careful analysis, especially during the period of digitalization of the economy, it is extremely difficult to form a long-term forecast. This article presents the main scenarios for the development of the world economy, taking into account negative and positive factors.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122882211","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}

{"title":"FEATURES OF FORMATION OF REGIONAL BUDGETS DURING THE PANDEMIC PERIOD","authors":"N.I. Lyakhova","doi":"10.33979/2073-7424-2022-360-1-64-70","DOIUrl":"https://doi.org/10.33979/2073-7424-2022-360-1-64-70","url":null,"abstract":"The article discusses issues related to state support of regional budgets during the period of coronavirus infection (COVID-19). A review of publications on the subject under study is given; measures to stabilize the current situation on the part of the government were considered; studied the structure and volumes of state support for the budget of the Belgorod region. It has been proved that the tools proposed within the framework of the countercyclical budgetary policy are quite effective in the context of the development of COVID-19 and it was concluded that the first tool – additional interbudgetary transfers – will be used only in emergency circumstances, the second – budget loans – can be used even after the end of the pandemic. to stimulate the implementation of regional infrastructure projects and finance other social projects.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126258142","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}