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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
Pub Date : 2023-09-11 DOI: 10.14258/epb202343
N. M. Suray, I. M. Tatochenko, N. V. Ponomareva
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.
文章研究了俄罗斯最大的大都市莫斯科的零售贸易和餐饮营业额的动态。作者发现,这两项指标对外部环境的变化做出了迅速而明确的反应。 根据对 2015-2022 年指标时间序列的分析,估计了经济制裁、Covid-19 大流行病以及特别军事行动的干扰效应。经济指标在干扰影响停止后迅速(一年内)恢复的高能力得到了证实。利用相关矩阵法,揭示了时间、平均工资、零售业营业额和餐饮业等变量之间的密切关系。得出了连接这些变量的回归方程,然后量化了工资增长对零售业和餐饮业营业额增长的影响。所得到的回归方程可用来预测所考虑的变量在 2-3 年内的价值。莫斯科公共餐饮业营业额的增长得益于社会营养体系的发展。随着社会营养体系的进一步发展,应该调整产品种类政策,重点向游客提供更多的乳制品,因为俄罗斯人对乳制品的消费还没有达到合理的标准。
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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
Pub Date : 2023-09-11 DOI: 10.14258/epb202338
A. V. Platov, I. A. Novichkova, N. K. Khoreeva
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”.
在复杂的商业竞争环境中,行政会计的数字化有助于提高管理效率。日益增长的信息量以及对可靠和及时解读信息的需求,为使用数字技术创造了条件,以便清楚地了解业务流程和市场趋势,并及时做出战略管理决策。本研究的目的是确定实施行政会计数字化转型的可行性和方法,以提高控制存货流动的效率。本文重点介绍了行政会计数字化和存货移动控制的几个阶段:第 1 阶段:在使用智能技术、云基础设施、自动化会计和分销工具的基础上实现数字一致性;第 2 阶段:通过使用无线数据传输实现自动化;第 3 阶段:实施预测、优化库存和改进供应链组织;第 4 阶段:与供应商和客户建立战略伙伴关系;第 5 阶段:使用人工智能。作为流程方法的一部分,作者创建了一种基于数字化的有效行政会计建模算法。该算法是形成基于数字化的现代化行政会计模型的基础,包括对管理和支持业务流程的研究,以及对模型是否符合业务目标和消除 "瓶颈 "的持续监测。
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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
Pub Date : 2023-09-11 DOI: 10.14258/epb202339
G. Popodko
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.
本文探讨了将具有不同经济和社会潜力的地区联合起来的新领土实体--宏观地区的形成过程。尽管宏观地区的发展前景广阔,可以推动单个地区和整个国家的经济和社会发展,但许多限制因素阻碍了这些进程。安加拉-叶尼塞宏观地区包括克拉斯诺亚尔斯克边疆区、伊尔库茨克州、图瓦共和国和哈卡斯共和国,目前并不代表一个单一的经济空间。每个合并地区都根据自己在合并为 AER 之前确定的战略趋势发展。为了制定统一的宏观区域发展战略,建议在评估各地区包容性的基础上确定其社会和经济发展的优先事项。通过将包容性发展的各项指标组合成增长与发展、包容性、代际平等和可持续性等组块,我们可以确定各地区的发展重点。所有地区的主要优先事项都是提高人民的生活水平和减少贫困。与其他优先领域一起,这应该成为安加拉-叶尼塞宏观地区发展总体战略的基础。
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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
Pub Date : 2023-09-06 DOI: 10.14258/epb202340
D. Popolzin
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.
在任何层面上,经济稳定渐进发展的先决条件是其各要素行为的可预测性。在现代条件下,地区经济既会受到外部因素的影响,也会受到内部变化的影响。 本研究旨在确定影响该地区社会经济发展主要指标发展的短期和长期因素。文章介绍了这些因素对该地区主要经济部门和社会领域指标影响的建模结果。 所获得的结果是通过计量经济学方法得出的。特别是,考虑到可能的非线性、季节性和结构断裂、格兰杰因果关系、非线性协整关系的存在,使用了检查单位根的方法。 因此,名义应计工资与消费物价指数之间存在非线性长期关系的假设得到了证实,自然增长系数与移民增长系数之间存在长期关系,该地区主要经济部门的发展与外部价格环境之间存在因果关系。 建议采取进一步措施发展所取得的成果,特别是在制定、修改和控制该地区战略规划文件的实施方面。
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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
Pub Date : 2023-09-06 DOI: 10.14258/epb202346
A. D. Kharitonova, M. E. Vasilenko
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.
这篇文章专门评估财务结果会计和税务核算的问题和方法。财务结果的会计和税务核算是经济活动的重要组成部分。该主题的相关性在于,由于法律和经济的不断变化,有必要修订组织中的财务结果核算方法,并找出当前的问题和不一致之处,否则可能会威胁到公司破产或税务处罚。通过财务结果信息可以大致了解组织的效率。这些信息越准确(现代信息是最宝贵的资源),对组织就越有利。 组织财务结果的会计和税务核算方法会影响会计报表的准确性和可靠性,也会形成税负,包括所得税。会计和税务核算中的错误会大大增加支出和纳税额。此外,错误还会导致计划外的税务审计。 在所研究的组织中开展了分析工作,以找到影响财务结果可靠和有效核算的因素,并提出了自己解决问题的方法。
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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
Pub Date : 2023-09-06 DOI: 10.14258/epb202336
A. C. Kylgyday, G. F. Balakina
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.
分析了2015-2021年梯瓦共和国对外经济活动的动态,以及梯瓦与蒙古国、近邻国家和远邻国家对外贸易额的变化。图瓦与外部伙伴的贸易额呈正平衡。非独联体国家在外贸额中占很大比重。需要指出的是,与蒙古的经贸关系的性质受到图瓦运输系统相对发达程度的影响,因为图瓦共和国没有与全国其他地区的铁路连接。由于有可能解决基础设施问题,将该地区与俄罗斯铁路网连接起来,这为进一步扩大地区间经济关系和加强两个相邻地区之间的国际经济关系提供了新的机遇。建议使用发展对外经济关系的新工具、扩大地区间合作空间、吸引投资的创新方法以及发展该地区对外经济活动的战略。建立跨境特别经济区和俄罗斯-蒙古-中国跨境走廊的建议得到了证实。
{"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
Pub Date : 2023-09-06 DOI: 10.14258/epb202333
V. Belyaev, V. V. Mishchenko, O. Y. Rudakova
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.
文章强调了年轻大学的创建和发展问题。文章指出了欧洲国家和俄罗斯高等教育形成和发展的重要历史方面。文章介绍并考虑了大学发展因素的分类。其中包括两类因素:纯粹的外部因素(政治、物质、财政)和因素,形成这些因素的资源来源既包括外部因素,也包括大学的内部能力(社会文化、智力因素)。大学生产的产品被定义为:个人智力资本和具有社会意义的社会资本、科学知识、文化。已经证实,文化是由教师创造并传递给大学生的,并与毕业生一起离开大学,在外部环境中为大学创造声誉。在离开大学的同时,文化也留在了大学。在这种情况下,文化在大学的发展中发挥着因素的作用。
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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
Pub Date : 2023-09-06 DOI: 10.14258/epb202335
Y. M. Ilinykh, Z. Kozlova
With mass unemployment, poor working conditions, wage gaps, discrimination and other problems, finding a job can be a challenge, and having a job does not guarantee decent living conditions, especially in low-income countries. The article presents the results of the analysis of statistical data relating to employment in the Altai Territory in the period from 2017 to 2021, shows the dynamics and structure of the number of employees by industry in the region during this period. The authors consider measures to reduce the number of unemployed taken by the Government of the Altai Territory in the period from 2019 to 2021 (the state program to promote employment in the Altai Territory), identify opportunities to provide the economy of the Altai Territory with labor resources. Based on the analysis of statistical data, a conclusion was made about the effectiveness of the measures taken, as a result of which in 2021–2022. there has been an increase in employment in the region.
由于大量失业、工作条件差、工资差距、歧视和其他问题,找工作可能是一个挑战,有工作并不能保证体面的生活条件,特别是在低收入国家。文章介绍了 2017 至 2021 年阿尔泰边疆区就业相关统计数据的分析结果,展示了这一时期该地区各行业雇员数量的动态和结构。作者考虑了阿勒泰边疆区政府在2019至2021年期间采取的减少失业人数的措施(促进阿勒泰边疆区就业的国家方案),确定了为阿勒泰边疆区经济提供劳动力资源的机会。在对统计数据进行分析的基础上,对所采取措施的有效性做出了结论,因此,2021-2022 年该地区的就业率有所提高。
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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
Pub Date : 2023-09-06 DOI: 10.14258/epb202342
I. L. Sennikova, V. K. Selina
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.
在科学技术蓬勃发展的背景下,各地区乃至整个国家的创新和可持续发展日益受到国家和社会的关注。因此,基洛夫州政府 2021 年 4 月 28 日第 76 号法令批准的《基洛夫州 2035 年前社会经济发展战略》中 "发展经济潜力 "优先方向的主要目标之一,就是在知识、创新发展、高科技经济部门、作为大众创新主要引导者的中小型企业的基础上形成新的高效经济。在过去几年中,国家和社会对营造创新环境的关注度明显提高:正在制定和批准规范创新活动的法律准则,正在建立发展和支持创新的基础设施,当局和主要企业及组织正在引入支持创新的新方法。在这一过程中,青年人扮演着特殊的角色,他们是最进步的社会人口群体。年轻人积极参与创新想法的产生和进一步实施过程;他们在基洛夫地区社会组织创新的实施过程中发挥着重要作用。文章分析了支持和发展创新的地区基础设施,以及社会领域的主要创新组织决策,分析了现有基本指标增长率的原因,并提出了让年轻人参与创新活动的机制。
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引用次数: 0
FINANCING OF THE HEALTHCARE SYSTEM 医疗系统的筹资
Pub Date : 2023-09-06 DOI: 10.14258/epb202332
L. Babkina, О. Skotarenko, S. V. Tsareva
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.
文章重点论述了实现俄罗斯联邦医疗卫生领域国家政策中期战略目标的必要性,该目标旨在到 2030 年将预期寿命延长至 78 岁;降低死亡率并提高公众对医疗服务的满意度。对俄罗斯联邦和摩尔曼斯克地区医疗系统活动的资金数额进行了调查。对 2030 年前俄罗斯联邦和作为北极地区领土的摩尔曼斯克地区医疗系统发展中期战略中的指示性和可报告指标进行了比较分析,并对其动态进行了调查。此外,还调查了摩尔曼斯克地区医疗机构活动的各种资金来源(地区强制医疗保险基金预算、摩尔曼斯克地区综合预算、俄罗斯联邦联邦预算和医疗机构自有资金)的结构和动态变化,提出了提高预算和预算外资金来源使用效率的建议。结论是医疗系统的安全程度不仅取决于资金数额,还取决于财政资源管理制度。
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引用次数: 0
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Economics Profession Business
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