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Short-term financial control in the management of exchange transactions 汇兑交易管理中的短期财务控制
Siberian Financial School Pub Date : 2023-11-30 DOI: 10.34020/1993-4386-2023-3-29-34
V. Plotnikov, O. Plotnikova
{"title":"Short-term financial control in the management of exchange transactions","authors":"V. Plotnikov, O. Plotnikova","doi":"10.34020/1993-4386-2023-3-29-34","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-3-29-34","url":null,"abstract":"Short-term financial control is a rather laborious process for a financier and takes up to 60 percent of the time of financial management. Its main content is the formation of information about the cash flows expected in the near future when concluding and executing exchange transactions. At the same time, it is necessary to accurately determine the objects of short-term financial control and clearly link them with the objects of financial accounting. In the article, exchange transactions carried out by organizations both on the exchange and over-the-counter financial market are selected as the object of research. More precisely, the main attention in the article is focused on the system of financial control and financial accounting of contractual obligations arising from the conclusion of contracts between the subjects of an exchange transaction in the financial market. According to the results of the study, the authors of the article came to the conclusion that the procedures of short-term financial control in the management of exchange transactions assume the continuity of the information contained in the financial management system and in financial accounting and ensuring the effectiveness of the management of market trade in economic resources.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139201931","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 the banking sector: trends and problems 银行业数字化：趋势与问题
Siberian Financial School Pub Date : 2023-11-30 DOI: 10.34020/1993-4386-2023-3-80-89
T. K. Sozaeva, F. S. Zumakulova, K. K. Ilyasova
{"title":"Digitalization of the banking sector: trends and problems","authors":"T. K. Sozaeva, F. S. Zumakulova, K. K. Ilyasova","doi":"10.34020/1993-4386-2023-3-80-89","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-3-80-89","url":null,"abstract":"The authors consider the problems of digitalization of the financial sector. Special attention is paid to the banking sector, the positive and negative sides of the introduction of digital technologies are studied. The importance of the application of information and communication technologies in the banking sector, which has become the flagship of digitalization of the country's economy, is determined. The generalization of the main trends and problems of digital transformation of banking activities allowed us to reveal that in recent years, Russian banks have outpaced the banks of leading economies in the development of financial technologies. The introduction of digital technologies, increasing the speed of access to financial services for business, creates a competitive environment in the banking sector.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139202242","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
Problems of development of the deposit market of Russia 俄罗斯存款市场的发展问题
Siberian Financial School Pub Date : 2023-11-30 DOI: 10.34020/1993-4386-2023-3-137-147
P. A. Prodolyatchenko
{"title":"Problems of development of the deposit market of Russia","authors":"P. A. Prodolyatchenko","doi":"10.34020/1993-4386-2023-3-137-147","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-3-137-147","url":null,"abstract":"This article analyzes the problems of the deposit market development related to the limited resource base of banks for long-term lending and investment in Russia. The conjunctural overview of the bank deposit market and ideas for its development are presented. The necessity of solving the problem of \"long\" money for the development of the real sector of the economy through the general growth of bank deposits of individuals and an increase in the share and duration of term deposits is substantiated. A solution is proposed to increase longterm resources by placing funds of individual pension savings in the banking system using a floating interest rate.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":" 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139207301","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
Social entrepreneurship in Russia: formation and development indicators 俄罗斯的社会企业家精神:形成与发展指标
Siberian Financial School Pub Date : 2023-08-23 DOI: 10.34020/1993-4386-2023-2-166-177
T. Pirogova
{"title":"Social entrepreneurship in Russia: formation and development indicators","authors":"T. Pirogova","doi":"10.34020/1993-4386-2023-2-166-177","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-166-177","url":null,"abstract":"The article examines the issues of the emergence and development of social entrepreneurship in Russia, highlights foreign experience, analyzes statistical data on the number of small and medium–sized businesses and its subspecies - social entrepreneurship for the period 2019-2021 according to the electronic service of the Federal Tax Service of Russia, identifies the problems of insufficient development of this type of business.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130235167","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
Methodological approaches to building an energy management system in oil and gas companies 在石油和天然气公司建立能源管理系统的方法方法
Siberian Financial School Pub Date : 2023-08-23 DOI: 10.34020/1993-4386-2023-2-161-165
E. A. Fomina, Yu.V. Khodkovskaya
{"title":"Methodological approaches to building an energy management system in oil and gas companies","authors":"E. A. Fomina, Yu.V. Khodkovskaya","doi":"10.34020/1993-4386-2023-2-161-165","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-161-165","url":null,"abstract":"The article is devoted to the study of the problem of building an energy management system in oil and gas companies, the multifactorial and multidimensional nature of energy saving and energy efficiency is determined. Based on the analysis, the authors propose a variant of the formation of an energy management system in an oil and gas company and an algorithm for its implementation. The directions of energy management that require significant improvements based on the average industry estimates of oil and gas companies in Russia are identified.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129857174","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
Monitoring the implementation of national projects in the regions of the Ural and Siberian federal districts 监督乌拉尔和西伯利亚联邦区国家项目的实施情况
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-24-31
N. Istomina, P. I. Letov
{"title":"Monitoring the implementation of national projects in the regions of the Ural and Siberian federal districts","authors":"N. Istomina, P. I. Letov","doi":"10.34020/1993-4386-2023-2-24-31","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-24-31","url":null,"abstract":"The formation in the Russian Federation of the practice of forming and implementing national projects has led to public interest in various aspects of this process, in particular, in financing. Financing of national projects can be considered from different points of view, including at the level of the region of the Russian Federation. The article conducted a study of financing national projects in the regions of the Ural and Siberian federal districts in 20192022, and identified significant features.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130352795","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
Introduction of technologies into the business process of financial intermediaries 将技术引入金融中介机构的业务流程
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-84-92
O. Donetskova
{"title":"Introduction of technologies into the business process of financial intermediaries","authors":"O. Donetskova","doi":"10.34020/1993-4386-2023-2-84-92","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-84-92","url":null,"abstract":"The processes of digitalization in the financial market began relatively recently, but they have a rapid upward trend of development. To determine the quantitative assessment of digitalization in the market, the calculation of indices is assumed. The author shows that the development of technologies in the business processes of financial intermediaries is mainly associated with the digitalization of intermediary relations in the market. The relevance of the article is determined by the role of digital technologies in the development of business processes of financial intermediaries. The purpose of the study is to predict the development of digital technologies in the activities of financial intermediaries. General scientific methods (analysis and synthesis, analogy, comparison) were used, on the basis of which conclusions were drawn. Research by Russian and foreign authors, data from the Bank of Russia, etc. are used as information sources.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121655438","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
Principles of tax expenditure management 税收支出管理原则
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-32-36
S. Frumina
{"title":"Principles of tax expenditure management","authors":"S. Frumina","doi":"10.34020/1993-4386-2023-2-32-36","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-32-36","url":null,"abstract":"The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the classical principles of the management system. The author presents arguments confirming, on the one hand, the intersection of individual principles, and, on the other, their independence. The paper defines the lack of priority of principles. A conclusion is made about the need to comply with them at each stage of management. The author describes the characteristics of the principles and justifies the need for their application in the process of managing tax expenditures. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of applying the proposed principles in justifying tax expenditures.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130715848","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
Issues of evaluating and improving the efficiency of the chemical industry company in the context of digitalization (using the example of EuroChem-Belorechenskiye Mineral Fertilizers LLC) 数字化背景下评价和提高化工企业效率的问题(以EuroChem-Belorechenskiye Mineral Fertilizers LLC为例)
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-108-116
O. Takhumova, T. M. Lar'kina, M. O. Ovsepyan
{"title":"Issues of evaluating and improving the efficiency of the chemical industry company in the context of digitalization (using the example of EuroChem-Belorechenskiye Mineral Fertilizers LLC)","authors":"O. Takhumova, T. M. Lar'kina, M. O. Ovsepyan","doi":"10.34020/1993-4386-2023-2-108-116","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-108-116","url":null,"abstract":"The presented article evaluates the activities of the mineral and chemical company LLC EuroChemBelorechenskiye Mineral Fertilizers (LLC EuroChem-BMU), examines the main trends of digitalization in the economy and their impact on improving the efficiency of the company. The analysis of financial statements, analysis of solvency and liquidity indicators, as well as financial stability and efficiency of asset use was carried out. The potential of the company, its strengths, weaknesses and threats that may affect the effectiveness of the activities of EuroChem-BMU LLC are evaluated. The analysis of the company's financial and economic indicators makes it possible to determine its current financial condition, as well as to identify opportunities for improving its financial and economic indicators in the conditions of digitalization of the economy. As a tool to improve the efficiency of EuroChem-BMU LLC, it is proposed to introduce 1C:ERP, a Russian software product for building complex information systems for managing the activities of organizations instead of the imported SAP product.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114626686","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
Comparative analysis of the money supplyand its structures in the national and foreign aspects 国内外货币供给及其结构的比较分析
Siberian Financial School Pub Date : 2023-08-22 DOI: 10.34020/1993-4386-2023-2-54-63
Yuliya A. Rakhmatullina, Sh. V. Akhmetshin
{"title":"Comparative analysis of the money supplyand its structures in the national and foreign aspects","authors":"Yuliya A. Rakhmatullina, Sh. V. Akhmetshin","doi":"10.34020/1993-4386-2023-2-54-63","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-2-54-63","url":null,"abstract":"The article is devoted to the analysis of the structure and volume of the money supply in Russia and abroad, which was carried out in order to identify compliance with global trends in the development of money circulation. The study of the speed of money circulation and the monetization coefficient allows us to draw a number of conclusions about business activity, the availability of cash settlements and the general state of the economy.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130003770","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
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