Siberian Financial School最新文献_第9页

Empirical justification of the cost of equity of domestic companies according to the "Capital Assets Pricing Model" 基于“资本资产定价模型”的国内企业股权成本实证论证

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-111-119

A. Kogan

引用次数: 0

Econometric modeling of the operating rate as a tool for implementing the financial strategy of rolling stock operators 运行率的计量经济建模作为实施铁路车辆营运商财务策略的工具

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-102-110

Y. Egorov

引用次数: 0

Development of the budgeting system in organizations of the agricultural sector of the economy 发展农业经济组织预算制度

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-120-127

K. Velichko

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引用次数: 0

The basics of building smart controlling in public institutions for the purposes of making informed management decisions in the field of public finance 在公共机构中建立智能控制的基础知识，以便在公共财政领域做出明智的管理决策

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-25-33

Dar'ya V. Gorokhova

{"title":"The basics of building smart controlling in public institutions for the purposes of making informed management decisions in the field of public finance","authors":"Dar'ya V. Gorokhova","doi":"10.34020/1993-4386-2022-4-25-33","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-25-33","url":null,"abstract":"The article discusses the issues of the construction and application of smart controlling in public institutions. The relevance of the research topic is determined by the active implementation of controlling in the public administration sector, the development and implementation of electronic SMART control (controlling) for management decision-making in accordance with the implementation of the Departmental Project of the Ministry of Finance of the Russian Federation \"Electronic SMART control (controlling) and accounting of public finances for management decisions\"5, 6. Along with the generalization and systematization of the best practices of using smart controlling in the commercial sector, taking into account the specifics of public finance management, the article determines that smart controlling should be digital and suggests a methodology for evaluating the effectiveness of using an automated controlling system and an algorithm for calculating such an assessment. In addition, it takes into account the fact that controlling should be permeated with the ideology of risk minimization, for which the article offers a risk map for public institutions, depending on the nature of their occurrence. At the same time, smart controlling should be proactive, which is achieved through the use of artificial intelligence technologies, the level of which in the field of public administration in general and public finance management in particular remains extremely low.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131173304","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

To the question of the need to reorganize the transformation of the world monetary and financial system in the context of global crisis phenomena and multipolarity 在全球危机现象和多极化的背景下，需要重新组织世界货币金融体系的转型问题

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-61-70

N. Fadeikina, F. I. Pilova

引用次数: 2

Improving the financial model of a management company serving apartment buildings by taking into account the required return on capital in the cost of its services 通过考虑其服务成本所需的资本回报率，改善为公寓楼提供服务的管理公司的财务模式

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-79-88

A. Kogan, Anastasia S. Averyaskina

引用次数: 0

Control in the structure of the concept of accounting for contractual obligations 控制结构中的契约义务会计概念

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-151-155

V. Plotnikov, O. Plotnikova

引用次数: 0

Improving the efficiency of interaction between the state, business and society at the regional level through the introduction of ESG concepts (using the example of PJSC NEFAZ) 通过引入ESG概念，在地区层面提高国家、企业和社会之间互动的效率(以PJSC NEFAZ为例)

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-128-133

A. Sheina, Lilia S. Brusentsova, El'vira R. Nazarova

引用次数: 0

Evolution of the pension system of the Russian Federation: 1990-2022 俄罗斯联邦养恤金制度的演变:1990-2022

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-5-16

N. Fadeikina, A. Urusova

引用次数: 0

Development of evaluation activities through the use of business analysis tools in the interests of the organization's stakeholders 通过使用业务分析工具，为组织利益相关者的利益开发评估活动

Siberian Financial School Pub Date : 2023-02-20 DOI: 10.34020/1993-4386-2022-4-89-93

N. I. Ovechkina

引用次数: 0