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Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics
2021 №9 (203)
WORLD ECONOMICS
The current stage of financing social protection in Kazakhstan
Abstract. The Kazakhstan government consistently declares the priority of social goals in politics and economics. The country ranks only 33rd in the international ratings on the size of the average pension among 38 European states. The development of financing for the social protection system in Kazakhstan is in line with the current scientific and practical issues. In the XXI century, the republic is facing problems of a slow economic growth, population aging, and globalization challenges. An attempt to provide answers to some of them is this study. Its purpose is to evaluate results of the process of creating a social protection system in Kazakhstan, as well as to develop proposals aimed at its further development. The research was carried out using methods of economic statistics and mathematical modeling. The first laws in Kazakhstan were aimed at the social security. Currently, 12 legislative acts have been adopted that define the institute of social security in the Republic of Kazakhstan. Social insurance is currently inferior to social security in terms of financial flows, at the same time its institutional formation is complete. Social security, assistance and benefits are financed from the budget system and prevail as part of the financial flows of social protection. In a developing economy, this can lead to financial instability of the entire system of protecting the population from social risks.
Keywords: social protection financing, financing mechanisms, financial institutions of social protection in Kazakhstan Highlights: ♦ specific features and principles of social protection finance are formulated; ♦ trends in financing of social protection in Kazakhstan are revealed; ♦ development directions of financing institutions and mechanisms of social protection in Kazakhstan are defined.
Email:samal.kz.79@mail.ru
Сведения:Samal A. Mashanova, West Kazakhstan University of Innovation and Technology, Uralsk, Republic of Kazakhstan
9
ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES
Digital transformation of logistics
Abstract. The digital transformation of logistics is seen as a new stage of significant changes caused by the informatization of business processes. We are witnessing how the provisions of the Industry 4.0 concept are being implemented in practice, new forms of logistics services are developing, distribution and transportation are significantly improved. Experts note the growing demand of digital businesses for advanced digital technologies. Analysis of the specifics of the industry and global trends made it possible to identify the feasibility of digitalization and the prospects for the development of the domestic logistics business.
Keywords: digital logistics, logistics 4.0, supply chain management, information technology Highlights: ♦ the theoretical provisions of digitalization of logistics and supply chain management are formulated; ♦ the analysis of the demand of the logistics business in the Russian Federation for advanced digital technologies is carried out; ♦ the most promising digital technologies in the field of logistics are identified and systematized, their capabilities are revealed.
Email:agaff@mail.ru
Сведения:Anna N. Agafonova, Samara State University of Economics, Samara, Russia
18
Development of entrepreneurial networks based on branding and franchising
Abstract. The article investigates the main features of the franchising development in the contemporary economy of Russia. Advantages and disadvantages of this method of doing business are determined. The analysis of theoretical and practical data was carried out in order to identify key trends in the development of franchising in Russian business networks. In addition to franchising, the article examines such an approach to the expansion of entrepreneurial networks as branding, including through the creation of representations of large global companies in different countries. The peculiarities of branding in the practical activity are revealed, conclusions are drawn about its prevalence and frequency of application. In conclusion, a comparative analysis of two methods, their capabilities and impact on the development of business networks on the territory of the Russian Federation is carried out. The importance of the application of branding and franchising in modern conditions of a changing economic environment is assessed. The influence degree of restrictive measures related to the spread of COVID-19 on the stability of business networks has been revealed.
Keywords: franchising, franchise, entrepreneurship, small business, franchising development in Russia, branding Highlights: ♦ specific features of franchising and branding development in a changing economic environment are considered; ♦ advantages and disadvantages of the franchising and branding mechanisms application in business networks are identified; ♦ current trends in the development of business networks are analyzed under the influence of internal and external factors.
Email: maria-alliance@yandex.ru, ekaterinsmolin@yandex.ru
Сведения:Maria A. Bogatova, Ekaterina S. Smolina, Samara State University of Economics, Samara, Russia
23
The problem of staffing for the digital transformation of the entrepreneurial sector and the directions of its solutions
Abstract. The active development of digitalization can have a significant impact on the formation of competitive advantages of organizations in the entrepreneurial sector, which was clearly manifested with the onset of the pandemic. The generalization of the results of business surveys in the entrepreneurial sector of the EU countries and Russia, presented in the work, revealed that the problem of staffing occupies a prominent place among the constraints on the development of digital transformations. It is shown that the current situation is characterized by an increasing demand for qualified specialists in Information and Communication Technologies (ICT) for various sectors of the economy against the background of a low level of digital skills in the workplace. At the same time, both in the entrepreneurial sector of the EU countries and in Russia, the coverage of organizations with advanced digital technologies is insignificant, in contrast to the basic segment technologies. Using the principal components method, generalized characteristics were constructed for reflecting the active use of advanced digital technologies in various fields, which made it possible to further assess their relationship with the set of indicators of investment in human capital. The implemented approach showed promising directions for solving the problem of staffing the digitalization of the business sector, which seems relevant for both Russian and European entrepreneurship.
Keywords: digital skills, ICT specialists, principal components method, entrepreneurial sector Highlights: ♦ it was shown the limiting influence on the development of digital transformation in the entrepreneurial sector of European countries and Russia of factors of the lack of the required skills in the field of information and communication technologies (ICT), as well as the lack of qualified specialists in this area against the background of the growing demand for them; ♦ the conclusion was substantiated that the organizations of the entrepreneurial sector have not realized the wide potential of advanced digital technologies; by means of multivariate statistical methods, generalized characteristics were identified that reflect the activity of using these technologies in various fields; ♦ the relationship was assessed between the obtained generalized characteristics and the following variables: activity of conducting training on the development of ICT skills for certain categories of workers, the weight of ICT specialists in the number of employees and their demand in the entrepreneurial sector organizations of European countries; ♦ based on the results of the empirical analysis, generalization of the available domestic and foreign experience, promising directions for solving the problem of staffing for the digital transformation of the entrepreneurial sector are characterized.
Email:esenin@mirea.ru, dokladt@mail.ru
Сведения:Mikhail A. Esenin, MIREA - Russian Technological University, Moscow, Russia, Tatiana A. Dubrova, National Research University Higher School of Economics, Moscow, Russia
29
Transformation of agriculture in the digital economy
Abstract. The agricultural sector of the Russian economy is developing under the influence of digital technologies that contribute to the growth of competitiveness, which determines the relevance of this study. The Russian market of agricultural products is currently under economic sanctions that restrict trade and economic turnover and external relations. Despite the geo-political pressure, agriculture in the federal subjects of the country is successfully developing due to the purposeful course of the state on the systematic technological modernization of the industry. The Ministry of Agriculture of the Russian Federation has developed a project "Digital Agriculture", due to which it is possible to develop the industry on the basis of information technologies, and active work in this direction is carried out at the regional level. The dependence of agricultural producers on foreign technologies still persists. The introduction of digital solutions and equipment of domestic production will significantly increase the pace of the production intensification and the competitiveness of products, since the agricultural complex of the country has high potential. The article presents a study of the impact of innovative digital technologies on the development of agricultural production. The author applied general logical methods, systematization and scientific approaches to the analysis of the formation of the digital economy in the framework of increasing the production efficiency and improving the indicators of the agrarian economy as a whole. As a result, it was noted that the digital transformation of agriculture contributes to the modernization of production and high rates of its intensification, optimization of key business processes, and the improvement of financial and economic indicators of the industry enterprises. Digital solutions will have a positive impact on the quality of the production cycle stages, reducing the need for various types of resources and energy, and creating safe conditions for agricultural work. At the moment, there is an accumulation of successful experience in the implementation of digital solutions in the field of agricultural production, which is based on a project approach that unites various subjects of regional markets. Large agricultural holdings are implementing innovations at a faster pace, as they positively assess the planned effects. Positive dynamics in the management of business processes of industrial enterprises is provided by innovative technologies for monitoring the internal environment and conditions in which the preparation and organization of agricultural work is carried out.
Keywords: digital economy, agricultural organizations, digitalization of agriculture, goals of digital transformation, tasks of digital transformation, digital technologies, efficient production Highlights: ♦ the level of digitalization of agriculture in Russia in comparison with other regions of the world is characterized; ♦ the experience of the implementation of the project "Digital Agriculture" in the regions is studied; ♦ the analysis of the introduction of innovative technologies in the agricultural sector is carried out; ♦ the influence of innovations on the development of the largest agricultural holdings in Russia has been studied; ♦ a structural and logical model of digitalization of the agricultural business process management system has been developed.
Email:recreachin@rambler.ru
Сведения:Matvey S. Oborin, Perm Institute (branch) Plekhanov Russian University of Economics, Perm, Russia, Perm State National Research University, Perm, Russia, Perm State Agrarian and Technological University named after Academician D.N. Pryanishnikov, Perm, Russia
40
Management of changes in the internal environment of the spa industry as a driver of economic development
Abstract. The relevance of the chosen research topic lies in the active expansion of the spa industry segment on the services market with the aim of economic growth and development of the organization. The expansion of services requires active intervention and changes in the internal environment of the organization, which, in turn, becomes a driver of development and economic growth. In this article, the author examines the practice of managing intra-organizational changes in the spa industry contributing to an increase in the economic results of the activities of individual organizations in the spa industry, as well as replenishing the regional budget. The author has identified and clarified specific zones of changes in the organizations of the spa industry. The driving and restraining forces in the implementation of changes in the internal environment of the organization of the spa industry have been determined. An analysis of the problems of introducing changes in the spa industry was also carried out. 9 zones of organizational changes in the spa industry were identified and studied, including optimization and increase in profitability, algorithms and service protocols, disinfection mode and the spa specialist`s responsibility for safety procedures, growth levels and values, incentives, features of interpersonal relationships in teams spa industry, psychology of sales in the organizations of the spa industry, legal aspects of the spa industry, automation, digitalization, technology, CRM, technical specialists. A program and measures have been developed for the implementation and management of changes in the internal environment of the spa industry organizations, which contribute to economic development.
Keywords: economics of spa industry organizations, management of spa industry organizations, change management Highlights: ♦ zones of changes in the organizations of the spa industry were clarified; ♦ the elements of intra-organizational changes in the spa industry have been identified; ♦ a program of change management in the organizations of the spa industry "Changes in the internal environment of the organization of the spa industry" is developed.
Email:petrikls@mail.ru
Сведения:Lyudmila S. Petrik, Volga State University of Physical Culture, Sports and Tourism, Kazan, Russia
53
ACCOUNTING, STATISTICS
Comprehensive accounting policy as an element of the economic security system of an industrial enterprise
Abstract. The article deals with the problematic issues of the formation and execution of the integrated accounting policy of an industrial enterprise within the framework of the functioning of an effective system of economic security of the enterprise. The main stages of the formation (updating) of the complex accounting policy of an industrial enterprise, including accounting and tax sections, are analyzed. Attention is paid to the accounting risks arising in connection with the constant reform of accounting and the adjustment of the provisions of the Tax Code of the Russian Federation.
Keywords: complex accounting policy, accounting risks, economic security, industrial enterprise Highlights: ♦ analyzed individual accounting risks and the practice of adapting the CU in the system of economic security of the enterprise; ♦ the basic principles of disclosure of the complex accounting policy of an industrial enterprise (CBM) have been determined in order to ensure the reliability of reporting, the continuity of the company`s activities in the conditions of uncertainty of the external and internal environment.
Email:snat1980@yandex.ru, svetkinairina@yandex.ru
Сведения:Natalia S. Sakhchinskaya, Samara State Socio-Pedagogical University, Samara, Russia, Irina A. Svetkina, Samara State University of Economics, Samara, Russia
62
Analysis of real cash income and purchasing power in Russia
Abstract. One of the most important characteristics of the socio-economic situation and social well-being of citizens is their income. It defines personal financial situation and measures the effect of economic development. Therefore, the relevance of the study follows from the Presidential Decree "On National Development Goals of the Russian Federation for the Period until 2030" aimed at economic growth, achieving the results of increasing income and improving the quality of life of all citizens. The federal and regional approach to the analysis of the dynamics of indicators of monetary income of citizens has been implemented. The change in the current level of real monetary income, due to the complex structure of its elements at various levels, was examined. In order to quantify the potential opportunities of living standards, the purchasing power of Russian citizens` monetary income was determined. Hierarchical classification of qualitatively homogeneous group of Russian regions based on interregional comparisons on rate of acceleration (deceleration) of real cash income decrease in the time period 2018-2020 has been carried out. Based on integrative indicators estimates a change in the structure of monetary income of citizens has been identified. Analytical and methodological support serves as the basis for the development of the set of measures by the government executive authorities of the federal and regional levels to ensure conditions for improving the quality of life of Russian citizens.
Keywords: real cash income, ranking, change, acceleration rate, structural differences Highlights: ♦ a quantitative assessment of the negative change in real cash income for 2015-2019 in Russia and Samara region under the multi-directional influence of factor indicators is given; ♦ a predominantly significant level of structural differences in monetary income in Russia and in federal districts over a 10-year time period by the method of integrative estimates was identified; ♦ ranking of regions in a qualitatively homogeneous group by means of application of interregional comparisons of decrease of real monetary income in time period on the basis of rate of acceleration (deceleration) indicator was carried out; ♦ the approach of establishing a quantitative assessment of the dynamics of the purchasing power of monetary income in Russia has been implemented; the trend for decreasing purchasing power of income on the commodity equivalent of basic goods was revealed.
Email:chistiko.f@yandex.ru
Сведения:Olga F. Chistik, Samara State University of Economics, Samara, Russia
70
WORLD ECONOMICS
ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES
ACCOUNTING, STATISTICS
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