Incentive Mechanism of Economic Protection of Rocket and Space Industry Enterprises from Risks

The paper discusses the development of incentive plans for personnel of enterprises in the rocket and space industry, who takes risks, in view of the results of their activities. Mechanisms for constructing long-term personnel incentive plans taking into account the key indicators of risk assessment of enterprises in the rocket and space industry are proposed. Methods for calculating and implementing a deferral (installment) of bonuses to top management and other employees taking risks have been considered. The risk indicators of enterprises of the rocket and space industry have been determined, and a methodology for their calculation has been proposed. Key indicators for payment/adjustment of deferred bonuses have been proposed. The expediency of expanding the non-monetary part of bonuses to employees of enterprises in the rocket and space industry, for example, in the form of options and shares, has been proved; specific examples of non-monetary incentives for employees of enterprises in other industries have been given. The problems of tax accounting of annual bonuses of key employees holding managerial positions in the organization when calculating income tax have been considered. Recommendations are given on accounting for deferrals at industrial enterprises. The novelty of the approach lies in the authors' proposal to use the incentive mechanisms, tested in the financial sphere, of protection against risks at industrial enterprises of the rocket and space industry as well as when adapting the principles of calculating and paying the deferred bonus to employees of the enterprises in the rocket and space industry, taking into account the risks of rocket launching, arising at these enterprises.