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Marketing concepts development in the digital economic environment 数字经济环境下营销理念的发展
I. Krasyuk, T. Kirillova, S. Amakhina
The wide use of digital technologies has transformed all aspects of society and changed the modern marketing concept. Trade has been affected in particular. The development and wide use of digital technologies in the trading industry as well as the application of new implementation tools in marketing activities have led to the formation of innovation marketing. The article deals with the study of the evolution of marketing in trade. The comparison of marketing concepts and implementation mechanisms used for manufacturing and trade has revealed significant differences in these areas. The trade industry is currently experiencing an increase in innovation activity. Innovations of different origin have changed the product and affected such things as trade and technological processes, distribution of goods, and business processes of the trading enterprise. A significant number of innovations have been brought about by the development of the digital economy. However, the great advantages offered by the digital economy are offset by threats such as job cuts, lack of qualified personnel and cyber security challenges. In the case for trade, job losses occur due to the elimination of intermediaries, this achieved through the use of digital platforms and marketplaces linking suppliers and end-consumers. Besides, the growth of e-commerce and the gradual reduction of retail space in actual stores, as well as the reduction of cashiers and accountants, can also contribute to job losses. The second threat -- the lack of qualified personnel -- arises due to the changes in professional requirements at labor market. Commercial and operational personnel along with marketing specialists of commercial enterprises must satisfy high requirements established for those who apply innovative technologies in order to find solutions to problems. The third threat is posed by the growing number of cyberattacks which cause financial losses, breach of contractual obligations, loss of business reputation, and breaking up a trust of both partners and customers.
数字技术的广泛应用改变了社会的方方面面,也改变了现代营销理念。贸易受到的影响尤其严重。数字技术在贸易行业的发展和广泛应用,以及新的实施工具在营销活动中的应用,导致了创新营销的形成。这篇文章研究的是贸易中市场营销的演变。制造业和贸易的营销概念和实施机制的比较揭示了这些领域的显著差异。贸易行业目前正在经历创新活动的增加。不同来源的创新改变了产品,影响了贸易和技术过程、商品分配和贸易企业的业务流程。数字经济的发展带来了大量的创新。然而,数字经济带来的巨大优势被裁员、缺乏合格人才和网络安全挑战等威胁所抵消。就贸易而言,通过使用连接供应商和最终消费者的数字平台和市场,消除了中间商,从而导致了失业。此外,电子商务的发展和实体店零售空间的逐渐减少,以及收银员和会计的减少,也会导致失业。第二个威胁是缺乏合格的人才,这是由于劳动力市场专业要求的变化而产生的。商业和运营人员以及商业企业的营销专家必须满足对应用创新技术的人员的高要求,以便找到问题的解决方案。第三个威胁是越来越多的网络攻击,这些攻击会造成经济损失、违反合同义务、商业信誉受损,并破坏合作伙伴和客户的信任。
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引用次数: 13
Human behavior as the source of data in the education system 将人的行为作为教育系统的数据来源
N. Almazova, D. Bylieva, V. Lobatyuk, A. Rubtsova
Information technologies are fundamentally changing modern society. Almost any human activity becomes the source of data for possible analysis and processing. The authors have analyzed more than hundred examples of data mining in modern society presented in open sources focusing on the field of education. In this study, the interdisciplinary approach is used. It makes possible to consider human activity as the basis for data analysis as the complex social phenomenon from the perspective of the sociology of communication and global Internet usage. At the same time, the authors note that the current development of technologies allows analyzing behavior of people not only in the Internet (online), but also in everyday life (offline) with the help of individual devices (cameras in smartphones and computers, fitness trackers, etc.) and with the use of facial recognition for various social situations. This study focuses on learning process and human behavior usage as the source of data in this area because information and communication technologies have changed the format of modern education. Therefore a significant part of education content has moved to the online environment. Integration of various data concerning e-learning, human movement, Biological Feedback can establish complex digital education model with prognostic and recommendatory functions that take into account behavior, individual characteristics, knowledge and skills in dynamics. This model supports a lifelong trajectory of personal development not limited by initial and final indicators and framework of educational institution. Nowadays technologies that allow tracking human behavior are causing discussions related to ethics and the issue of human freedom, though they provide deeper analysis of people's activities. Certainly these opportunities can be the benefit for society and miscellaneous social environment.
信息技术正在从根本上改变着现代社会。几乎任何人类活动都成为可能进行分析和处理的数据来源。作者分析了一百多个现代社会中以教育领域为重点的开放资源中的数据挖掘例子。本研究采用跨学科研究方法。这使得从传播社会学和全球互联网使用的角度将作为数据分析基础的人类活动视为复杂的社会现象成为可能。与此同时,作者指出,目前的技术发展不仅可以在互联网(在线)中分析人们的行为,还可以通过个人设备(智能手机和电脑中的摄像头,健身追踪器等)以及在各种社交场合使用面部识别来分析人们的日常生活(离线)。由于信息和通信技术改变了现代教育的形式,本研究的重点是学习过程和人类行为的使用作为这一领域的数据来源。因此,很大一部分教育内容已经转移到网络环境中。整合有关电子学习、人体运动、生物反馈的各种数据,可以建立具有预测和推荐功能的复杂数字教育模型,该模型考虑了行为、个体特征、动态知识和技能。这种模式支持个人的终身发展轨迹,不受教育机构的初始和最终指标和框架的限制。如今,追踪人类行为的技术正在引发有关伦理和人类自由问题的讨论,尽管它们提供了对人类活动的更深入的分析。当然,这些机会可以为社会和各种社会环境带来好处。
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引用次数: 21
Development of Algorithm to Measure Digital Potential of High-tech Industrial Cluster 高新技术产业集群数字潜力测度算法研究
A. Babkin, L. Tashenova, D. Mamrayeva, P. Azimov
Industry 4.0, which is aimed at the global introduction of cyber-physical systems into industry, has determined further development pathways for cluster systems; one of the pathways is digitalization of business processes, which enables cutting costs significantly, manufacturing a high-tech innovative product, reducing time for communication between all the participants in the industrial cluster, revealing new sources for project funding, simplifying human work via relevant software and robotics adopted in the industry. All these factors become more urgent in the framework of functioning high-tech industrial clusters, which have not evolved only from the protocluster to the innovative active industrial cluster, but overtook their rivals by using these innovative available tools of the digital economy. In this paper the authors have presented a range of the most applicable methods to measure the digital potential of the industrial cluster (in regard to quantity, quality and mixed research methods); they have reviewed the literature that reveal the concept "innovative potential" of an industry enterprise and a cluster; the authors have considered 13 stages of digital potential measurement for the industrial cluster, including the following: identification of measurement parameters, classification of parameters by 6 subpotentials, expert evaluation of parameters, tabulation of the obtained expert survey results, selection of most significant parameters, final preparation of groups of factors, determination of a scale and units of measure for every selected factor to evaluate, collection of information from accessible sources, reduction of the received data to a unified measurement system, calculation of an integral index based on the developed scales, final stage includes guideline development. On the basis of the presented stages the authors worked out a relevant measurement algorithm, novelty and peculiarity of which imply allowance for indicators that characterize cluster digitalization (i.e. digital potential) when calculating a final integral value.
旨在将信息物理系统引入全球工业的工业4.0确定了集群系统的进一步发展路径;其中一个途径是业务流程的数字化,这可以显著降低成本,制造高科技创新产品,减少产业集群中所有参与者之间的沟通时间,揭示项目资金的新来源,通过行业中采用的相关软件和机器人简化人力工作。所有这些因素在高科技产业集群的运作框架中变得更加紧迫,高科技产业集群不仅从原始集群演变为创新的活跃产业集群,而且通过使用这些创新的数字经济可用工具超越了竞争对手。在本文中,作者提出了一系列最适用于衡量产业集群数字潜力的方法(在数量、质量和混合研究方法方面);他们回顾了揭示产业企业和集群“创新潜力”概念的文献;作者考虑了产业集群数字潜力测量的13个阶段,包括:确定测量参数,按6个子势对参数进行分类,对参数进行专家评价,将获得的专家调查结果制表,选择最显著的参数,最终编制因子组,确定要评价的每个选定因子的尺度和度量单位,从可访问的来源收集信息,将接收到的数据简化为统一的测量系统,在开发的量表基础上计算一个积分指标,最后阶段包括指南的制定。在提出的阶段的基础上,作者制定了一个相关的测量算法,其新颖性和独特性意味着在计算最终积分值时考虑到集群数字化特征指标(即数字潜力)。
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引用次数: 7
Digital Ai "Decision Tree" for Predicting Russian GDP Value Based on Big Data Mining to Ensure Balanced and Sustainable Economic Growth 基于大数据挖掘的数字人工智能“决策树”预测俄罗斯GDP价值,确保经济平衡和可持续增长
N. Lomakin, A. Shokhnekh, S. Sazonov, M. Maramygin, D. Tkachenko, O. Angel
The relevance of the research study is due to the fact that the article attempts to prove or falsify the hypothesis that the "AI-Decision Tree" neural network model makes it possible to obtain a forecast of Russia's GDP for various scenarios. Various aspects of the AI application in the field of big data processing, deep learning and forecasting have been investigated in the article. However, experience has proven that, certain issues of using artificial intelligence require further scientific research in order to achieve a balanced and sustainable growth of the financial and economic system. Theoretical foundations of sustainable economic growth in the country have been studied. The authors have reviewed modern domestic and foreign literature on the topic and paid special attention to the issues of balanced financial and economic system and sustainable economic growth in modern conditions. We demonstrate the factors increasing risk and market uncertainty and other in order to achieve a balanced and sustainable growth of the financial system based on the AI-system "Decision Tree" developed. The trends in functioning of the financial and economic system have been determined; the dynamics of the balanced profit volumes in real sector organizations has been traced quarterly for the period of 2015-2018. Live data of the Federal State Statistics Service showed that the balanced financial result (profit except for loss) of organizations (apart from small business entities, banks, insurance organizations and state and municipal institutions) in current prices decreased by 8.5% in 2017. In order to visualize the dynamics of the effective factor - GDP a neural network model "AI-quantization of data" has been developed. In order to achieve a balanced and sustainable growth of the financial system based on the AI-system "Decision Tree" developed.
该研究的相关性在于,文章试图证明或证伪“AI-Decision Tree”神经网络模型可以获得各种情景下俄罗斯GDP预测的假设。本文研究了人工智能在大数据处理、深度学习和预测领域的各个方面的应用。然而,经验证明,为了实现金融和经济系统的平衡和可持续增长,人工智能应用的某些问题需要进一步的科学研究。研究了我国经济可持续增长的理论基础。作者回顾了现代国内外关于这一主题的文献,特别关注了现代条件下均衡的财政经济体制和可持续的经济增长问题。我们展示了增加风险和市场不确定性等因素,以实现基于开发的人工智能系统“决策树”的金融系统的平衡和可持续增长。金融和经济制度的运作趋势已经确定;2015-2018年期间,实体部门组织平衡利润量的动态已按季度跟踪。联邦国家统计局的实时数据显示,2017年,按当前价格计算,各组织(小型企业实体、银行、保险机构、州和市政机构除外)的平衡财务结果(利润除外)下降了8.5%。为了可视化有效因子GDP的动态变化,提出了一种“人工智能数据量化”的神经网络模型。为了实现金融系统的平衡和可持续增长,在人工智能系统的基础上开发了“决策树”。
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引用次数: 1
Evaluating the Need for Integrators on the Example of Digitalization of Real Estate Business 以房地产企业数字化为例评价集成商的需求
A. Romanenko, A. Druzhinin, N. Alekseeva
Real estate business in Russia, throughout 30 years of its modern history, shows a trend for a slower growth and transfer to new operation tools. In Russia, differently from other countries, there is still no licensing of real estate activity or multi-listings. That is why it is important to study if this sector of the economy needs to have operations and business processes digitalized. The paper is aimed at determining the demand for integrators on the example of digitalization of real estate business. The main methods used in the work are the method of observation and data collection, the abstracting method and the logical method. The paper demonstrates that integrators in the real estate sector provide services for a commission equal to 20% of users' earnings, which is comparable to the amount of remuneration integrators obtain in hospitality business and taxi. It has been found out that the share of users' earnings that integrators receive for their services is, on average, not less than two times higher of the same indicator in other spheres of economic activity, investigated by the Licensing Industry Merchandiser's Association. Using the Azgaldov-Karpova method, it has been identified that the degree of value of a real estate market integrator exceeds by 2.5 times the peak figure of the value indicator obtained based on statistical analysis of industry average data. According the conducted research study, it has been concluded that the degree of value of an integrator in the real estate sphere is appreciated as immense by market players, which is a sign of high demand for the considered technologies in real estate business. The study presents the prospects of digitalization of real estate business, which represents interest for real estate market players.
俄罗斯房地产行业在其近30年的现代史中,呈现出增长放缓和向新的经营工具转移的趋势。与其他国家不同,俄罗斯仍然没有房地产活动或多重上市的许可。这就是为什么研究这一经济部门是否需要将运营和业务流程数字化是很重要的。本文以房地产业数字化为例,旨在确定对集成商的需求。工作中使用的主要方法是观察法和数据收集法、抽象法和逻辑法。本文表明,房地产行业的集成商提供服务的佣金相当于用户收入的20%,这与酒店业和出租车行业的集成商获得的报酬相当。授权行业商人协会调查发现,集成商从其服务中获得的用户收入份额平均不低于其他经济活动领域相同指标的两倍。利用Azgaldov-Karpova方法,通过对行业平均数据的统计分析,确定房地产市场集成商的价值程度超过了价值指标峰值的2.5倍。根据所进行的研究,得出的结论是,房地产领域集成商的价值程度被市场参与者认为是巨大的,这表明房地产业务对所考虑的技术有很高的需求。该研究展示了房地产业务数字化的前景,这代表了房地产市场参与者的兴趣。
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引用次数: 2
Simulation Model for Business Value Strategic Management in Digital Transformation Era 数字化转型时代企业价值战略管理仿真模型
S. Gutman, E. Rytova, Tatyana Bogdanova
The main purpose of the study is to develop a simulation model that reflects aggregate impact assessment of an enterprise's external and internal environmental factors on its business value. Based on external and internal enterprise environmental factors and the rate of environmental changes, enterprise management evaluates each strategic decision to manage competitive advantages. Increased business value is seen as a quantitative indicator of an effective strategy. The paper describes theoretical and practical aspects of simulation modelling. A discrete simulation model in the form of a diagrammatic model of the operators-and-relations structure was chosen as the main simulation tool. The paper also defines external and internal environmental factors that emerge at certain stages of the industry life cycle and examines the key relations between them. The interaction between variables that represent the operation of the system and changes in the external environment was depicted graphically. As a result, a simulation model for assessing the impact of external and internal environmental factors on business value was developed. It includes variables as the key components of the system and demonstrates causal relationships between them. The model can be used to upgrade the strategic decision-making process. However, at the moment the described approach cannot be fully realized due to the lack of a decent informational base on individual enterprises and industries as a whole. The findings can be used to assess the potential impact of digitalization on strategic decision-making as well as its indirect impact on business value and development costs of digital models for enterprises.
本研究的主要目的是建立一个反映企业外部和内部环境因素对其商业价值的综合影响评估的仿真模型。企业管理层根据企业外部和内部环境因素以及环境变化的速度,对每一项战略决策进行评价,以管理竞争优势。增加的业务价值被视为有效战略的定量指标。本文介绍了仿真建模的理论和实践方面。选取了一种离散仿真模型作为主要仿真工具,其形式为算子-关系结构的图解模型。本文还定义了在产业生命周期的特定阶段出现的外部和内部环境因素,并考察了它们之间的关键关系。表示系统运行和外部环境变化的变量之间的相互作用被图形化描述。因此,开发了一个用于评估外部和内部环境因素对业务价值影响的模拟模型。它包括变量作为系统的关键组成部分,并展示了它们之间的因果关系。该模型可用于升级企业的战略决策过程。但是,由于缺乏关于个别企业和整个工业的良好的资料基础,目前无法充分实现上述办法。研究结果可用于评估数字化对战略决策的潜在影响,以及其对企业数字化模型的商业价值和开发成本的间接影响。
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引用次数: 1
Hadoop and Deductor Based Digital Ai System for Predicting Cost of Innovative Products in Conditions of Digitalization of Economy 经济数字化条件下基于Hadoop和演绎器的创新产品成本预测系统
N. Lomakin, A. Shokhnekh, S. Sazonov, Alena Polianskaia, Gennady Lukyanov, A. Gorbunova
The article represents theoretical foundations investigated for application of artificial intelligence systems in Big Data processing. The most comprehensive list of tools for data analysis and machine learning has been considered. A comparative Hadoop framework and Deductor analytical platform opportunity analysis has been performed. An AI-system has been proposed for predicting the cost of innovative products in the context of digitalization of the Russian economy. A hypothesis that a neural network makes it possible to obtain a forecast for the cost of innovative products in the Russian Federation has been put forward and proved. The neural network model included such parameters as GDP (billion rubles), key rate (%), RTS index, output of innovative products (billion rubles), costs of innovative products (billion rubles), dollar exchange rate (rubles), balanced profit (billion rubles), risk (σ), loans originated (billion rubles), VIX-Index and forecast for the volume of innovative products (billion rubles). The list of parameters presented reflects the development of both the economic sphere and Russia's financial sector quarterly for the period of from 2015 to 2018. Based on quantization and subsequent visualization of big data and using a multidimensional diagram, the artificial intelligence system developed allows revealing the GDP trend in Russia depending on the cost of innovative products and the VIX option stock-exchange quotation in the global economic landscape. The AI-system that enables prediction for the cost of innovative products using the "what-if" function in the Deductor platform has been developed.
本文代表了人工智能系统在大数据处理中的应用研究的理论基础。考虑了最全面的数据分析和机器学习工具列表。对比Hadoop框架和演绎分析平台进行了机会分析。提出了一种人工智能系统,用于预测俄罗斯经济数字化背景下创新产品的成本。提出并证明了一个假设,即神经网络可以对俄罗斯联邦的创新产品成本进行预测。神经网络模型包括GDP(亿卢布)、关键利率(%)、RTS指数、创新产品产出(亿卢布)、创新产品成本(亿卢布)、美元汇率(卢布)、平衡利润(亿卢布)、风险(σ)、贷款(亿卢布)、vix指数和创新产品量预测(亿卢布)等参数。所提供的参数清单反映了2015年至2018年期间经济领域和俄罗斯金融部门的季度发展。基于大数据的量化和后续可视化,并使用多维图,开发的人工智能系统可以根据创新产品的成本和全球经济格局中的VIX期权股票交易所报价来揭示俄罗斯的GDP趋势。此外,还开发了利用“演绎”平台的“what-if”功能预测创新产品成本的人工智能系统。
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引用次数: 6
Technology for determining strategic directions for the development of a regional transport and logistics system under digitalization 确定数字化下区域运输和物流系统发展战略方向的技术
Nadezhda Bulatova, E. Dugina, E. Dorzhieva, Maria Siniavina
The paper is concerned with the development of a regional transport and logistics system under digitalization. The paper proposes a technology for determining strategic directions for regional transport and logistics system (RTLS) development under digitalization which comprises methodological tools for analyzing the spatial structure of freight consumption and freight generation by all the participants in a transportation service system along with an algorithm and a guidance package for arranging modes for the information interaction of its participants under the control of the single information provider, and their transformation, making it possible to ensure product and material exchanges at different levels: regional, interregional and intercountry. The concepts and stipulations of this technology are considered, drawing on the properties of a transport and logistics system as an economic system along with such principles of information provision as the comprehensiveness, divisibility, interrelatedness, orderliness, integrability, complexity, emergent nature and structuredeness of its elements. The objective of the given study is to create a technology for determining strategic directions for RTLS development under digitalization. The study intends to broaden the RTLS research domain, which makes it possible to expand theoretical knowledge of the current trends in its operation in the frame of digitalization. The general scientific methods of inquiry such as observation, analysis, generalization were used to reach the stated objective. Pursuing strategic directions for the development of a transport and logistics system within the framework of the proposed projects will allow for establishing an efficient program/project management system for area development and eliminating regional economic growth limitations related to the lack of harmonization among the participants in transportation processes.
本文研究了数字化条件下区域运输物流系统的发展问题。本文提出了一种确定数字化条件下区域运输与物流系统发展战略方向的技术,该技术包括分析运输服务系统中所有参与者的货运消费和货运产生空间结构的方法工具,以及在单一信息控制下安排参与者信息交互模式的算法和指导包供应商及其改造,从而有可能确保不同层次的产品和材料交换:区域、区域间和国家间。考虑了该技术的概念和规定,借鉴了运输和物流系统作为一个经济系统的特性,以及信息提供的原则,如其要素的全面性、可分割性、相互关联性、有序性、可集成性、复杂性、突发性和结构性。本研究的目的是创建一种技术,以确定数字化条件下RTLS发展的战略方向。本研究旨在拓宽RTLS的研究领域,从而拓展数字化框架下RTLS运行趋势的理论知识。一般的科学探究方法,如观察、分析、归纳,被用来达到既定的目标。在拟议项目的框架内谋求发展运输和物流系统的战略方向,将有助于为地区发展建立一个有效的方案/项目管理系统,并消除因运输过程参与者之间缺乏协调而造成的区域经济增长限制。
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引用次数: 1
Mapping Industrial Corridors 绘制工业走廊
M. Berawi, P. Miraj, Gunawan Saroji
Industrial development plays a significant role in increasing a country's economic growth and competitiveness. Some countries expand their industrial development using corridors or special economic zone. However, limited publication is found regarding how a nation dealing with their industrial corridor and its impact to economic growth. This research is aimed to evaluate the focus of industrial development of Indonesia by taking into account Sulawesi corridor, Bali-Nusa Tenggara corridor, and Maluku-Papua corridor located on eastern part of the country. These corridors are expected to improve economic activities in the region and increase the national competitiveness in general. Data were obtained through pairwise comparison and analyzed using a location quotient (LQ), which aims to rank overall potential industries in a particular region. While pairwise comparison was used to process the result from LQ analysis to determine the industry with the highest potential by taking into account variables related to regional development extracted from public records. The research found two alternative scenarios for the decision-making process based on development cost, government capacity, and completion time. The first scenario considered government ability to fund all required projects to support the country's economic expansion in the future. While the second scenario evaluated a limited budget from the government allocation to accelerate infrastructure development. Both scenarios are used to make opposing decisions that need to be considered in the nearest future. The result is used as an academic exercise for those interested in regional development, government officials dealing with the economic masterplan, and other stakeholders in both national and international.
工业发展对提高一个国家的经济增长和竞争力起着重要作用。一些国家利用经济走廊或经济特区扩大工业发展。然而,关于一个国家如何处理其工业走廊及其对经济增长的影响,出版物有限。本研究旨在通过考虑位于该国东部的苏拉威西走廊,巴厘岛-努沙登加拉走廊和马鲁古-巴布亚走廊来评估印度尼西亚工业发展的重点。预计这些走廊将改善该区域的经济活动,并在总体上提高国家竞争力。数据通过两两比较获得,并使用位置商(LQ)进行分析,LQ旨在对特定地区的整体潜在产业进行排名。而通过两两比较的方法对LQ分析的结果进行处理,结合从公开记录中提取的区域发展相关变量,确定潜力最大的行业。研究发现了基于开发成本、政府能力和完成时间的决策过程的两种备选方案。第一种情景考虑的是政府为支持该国未来经济扩张所需的所有项目提供资金的能力。而第二种情景则评估了政府分配的有限预算,以加速基础设施的发展。这两种情况都用于做出相反的决定,需要在最近的将来加以考虑。研究结果被用作学术练习,供那些对区域发展感兴趣的人、负责经济总体规划的政府官员以及国内和国际的其他利益相关者使用。
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引用次数: 0
Method of Audit Sampling as an Instrument of Audit Services in Digital Economy 数字经济下审计服务的审计抽样方法
A. Petrova, E. Pokivailova
The problems of development of audit activity have signified a drop of audit companies' business reputation. During the transformations of the global market economy of the last decades of the 21st century, the questions of minimizing costs amidst growing competition and the requirements for high professionalism of auditors, as well as the growing needs of investors and owners due to changing markets and legislation, become highly relevant in the future consideration of the issue. The article discusses and tests the methodology for using statistical research in audit based on audit materials where sampling is used as a main instrument. We analyze the possibilities of selective research utilization during an audit check of a huge amount of accounting data and reports, evaluation of the results of the check and their extrapolation to the entire population of data taking into account the correlation of the elements of the sample. In order to minimize the number of mistakes in the auditor's conclusion, we offer a sampling procedure that takes into account the points of highest risk and a method for risk evaluation. We have developed document templates to provide to auditors aimed to systemize the source data to select the sampling type, auditor's actions when processing accounting data and reports, the results of audit sampling and to reflect all the steps of sampling research at any stage of accounting process. Additionally, we have developed a set of indicators that make up the base for sampling research in audit. The method offered has been approbated on enterprise's data, which has confirmed that using these instruments of digital economics is possible, that it does not reduce the quality of the audit results, and its practical applicability from the point of view of minimization of labor.
审计业务发展的问题,标志着审计公司商业信誉的下降。在21世纪最后几十年的全球市场经济转型中,在日益激烈的竞争中最大限度地降低成本的问题,以及对审计师高度专业化的要求,以及由于市场和立法变化而导致投资者和所有者日益增长的需求,在未来的考虑中变得高度相关。本文以抽样为主要手段的审计资料为基础,对统计研究在审计中的应用方法进行了探讨和检验。我们分析了在审计检查大量会计数据和报告期间选择性研究利用的可能性,评估检查结果及其对整个数据人口的外推,同时考虑到样本元素的相关性。为了尽量减少审计结论中的错误,我们提供了一个考虑到最高风险点的抽样程序和风险评估方法。我们已经开发了文件模板提供给审计师,旨在将源数据系统化,以选择抽样类型,审计师在处理会计数据和报告时的行为,审计抽样的结果,并反映在会计过程的任何阶段的抽样研究的所有步骤。此外,我们还制定了一套指标,构成了审计抽样研究的基础。提供的方法在企业数据上得到了认可,证实了使用这些数字经济学工具是可能的,它不会降低审计结果的质量,并且从最小化劳动力的角度来看,它具有实际的适用性。
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Proceedings of the 2019 International SPBPU Scientific Conference on Innovations in Digital Economy
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