Вестник Самарского государственного экономического университета

Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics

2017 №5 (151)

WORLD ECONOMY

Gibadullin A.A.

THE FORMATION OF INVARIANCE POLICY OF PRODUCTION CAPACITIES IN THE ELECTRIC POWER COMPLEX OF THE REPUBLIC OF KAZAKHSTAN IN THE PERIOD OF INTEGRATION PROCESSES

The article illustrates prerequisites for the creation of the Common Electricity Market of the Eurasian Economic Union and the electric power industry of the Republic of Kazakhstan. The author suggests mechanisms for solving the existing problems in the republican electric power industry.
Keywords: integration, Eurasian Economic Union, electric power industry, Republic of Kazakhstan, invariance.

Email:	11117899@mail.ru
Сведения:	Arthur A. Gibadullin, Candidate of Economics, Assistant of the National Research University “MEI”, Associate Professor of Energy Department, Moscow Technological Institute, Moscow.

REGIONAL ECONOMY

Amirova A. T.

PROJECT MANAGEMENT: REGIONAL ASPECT

The article illustrates theoretical foundations of project management, the evolution of its scientific and practical application, advantages of use and difficulties arising in the implementation at the state level. The authors study statistical data on expenditures for priority national projects in the Russian Federation, as well as experience in implementing project management in the regions of Russia: in the Republic of Mordovia, Belgorod region, in the Khanty-Mansijsk Autonomous District and in the Republic of Bashkortostan. The conclusion is made about the need for differentiation of forms of management depending on the type of activity.
Keywords: project management, regional economy, project activity, management.

Email:	alyall2011@mail.ru
Сведения:	Alsu T. Amirova, a post-graduate student. - Bashkir State University.

Pavlov Yu.V., Koroleva E.N.

SOURCES AND RESULTS OF KNOWLEDGE GENERATION ABOUT THE SAMARA-TOGLIATTI AGGLOMERATION

The authors reveal the main sources of knowledge generation about the Samara-Togliatti agglomeration, found in the Samara region and in Russia as a whole. The article analyzes the main approaches to the choice of the agglomeration and delimitation management model.
Keywords: Samara-Togliatti agglomeration, sources of knowledge, agglomera-tion management model, delimitation, typology.

Email:	Pavlov-mlad@mail.ru, korol388@mail.ru
Сведения:	Yuri V. Pavlov, a senior lecturer; Elena N. Koroleva, Doctor of Economics, Professor - Samara State University of Economics.

Altufieva N.V.

SECURITY OF THE INNOVATIVE ENTERPRISE IN THE REPUBLIC OF BASHKORTOSTAN

The article analyzes various approaches to the definition of innovations, and the structure of small enterprises that carry out innovative activities in the Russian Federation and the Republic of Bashkortostan. It is concluded that under conditions of geopolitical uncertainty, small and medium-sized innovative business contributes to the solution of many problems of the country. It is revealed that the main spheres of life of the population are influenced by various types of innovations, with the greatest impact on the environment being made by innovations in industry, and on health care - by medical developments.
Keywords: innovations, small and medium-sized business, security.

Email:	Altufeva.natalya@mail.ru
Сведения:	Natalia V. Altufieva, an economist of the Institute of Social and Economic Research, Ufa Science Center of the Russian Academy of Sciences.

LABOUR ECONOMY

Razumovskaya E.A., Isakova N. Yu., Razumovsky D. Yu., Yudina E.A.

A VALUATION MODEL OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL INDICATORS OF THE COMPANY’S ACTIVITY

The authors have made an attempt to identify and analyze the relationship between the company`s corporate social responsibility (CSR) and its economic results. The systemic and complex approach, component analysis and the coefficient method are applied. The originality and practical importance of the research consist in de-termining the criteria for the effectiveness of the company`s social responsibility, presented in the CSR valuation model on the basis of Kharitonova`s method. The results obtained can be used to implement a wide range of social projects.
Keywords: corporate social responsibility, social obligations, financing of CSR programs.

Email:	rasumovskaya.pochta@gmail.com, isakova_75@mail.ru, jobs.mail35@gmail.com, helen-judina@mail.ru
Сведения:	Elena A. Razumovskaya, Doctor of Economics, Professor; Natalia Yu. Isakova, Candidate of Economics, Associate Professor; Denis Yu. Razumovsky, a Master’s Degree student; Elena A. Yudina, a senior lecturer - Ural Federal University named after the first President of Russia B. N. Yeltsin, Yekaterinburg.

ACCOUNTING, STATISTICS

Tatarovskaya T.E.

STRATEGIC APPROACH IN ACCOUNTING AND ANALYSIS OF ECONOMIC ENTITIES’ ACTIVITY

The article represents the features of the strategic approach to the accounting and analysis of entities’ activity. The author analyzes studies of foreign scientists of the 20th century on the development assessment of strategic aspects of accounting. The author suggests a test to assess the strategy, conducted in the framework of a non-financial analysis of the economic entity`s activity.
Keywords: strategic approach, accounting, analysis, economic entity, strategy, non-financial analysis.

Email:	tatarovskaya.tatyana@gmail.com
Сведения:	Tatyana E. Tatarovskaya, Candidate of Economics, Associate Professor. - Samara State University of Economics.

Sheshukova T.G., Petrov A.A.

THE ESSENCE OF ACCOUNTING OUTSOURCING: CONCEPT, REGULATIONS OF INTERACTIONS BETWEEN THE CUSTOMER AND THE CONTRACTOR

The article represents definitions of outsourcing given by leading experts in this field, qualitative defenses, as well as the author`s definition of this concept and classification of existing types of outsourcing, where we focus on accounting outsourcing, advantages and disadvantages of its application in the enterprise. As a result of identified and analyzed risks of switching to outsourcing of ac-counting functions, a provision is developed on the interaction between the cus-tomer and the contractor.
Keywords: outsourcing, accounting, rules of interaction, financial outsourcing, enterprise.

Email:	sheshukova@psu.ru, alexey_nero@mail.ru
Сведения:	Tatyana G. Sheshukova, Doctor of Economics, Professor; Aleksey A. Petrov, a post-graduate student - Perm State National Research University.

FINANCE, CURRENCY CIRCULATION AND CREDIT

Koschegulova I.R., Khusainova A.I.

INSTITUTIONAL SUSTAINABILITY OF THE NATIONAL MONETARY UNIT IN CONDITIONS OF ECONOMIC CRISES

It is proved that increasing the stability of the national monetary unit during economic crises is a paramount task for the country`s economy. It is emphasized that the solution of this task is complicated by the absence of specified stability criteria for the national currency. The authors analyze the savings behavior of the Russian population in economic crises in the period from 1998 to 2016. Based on the results obtained, the authors conclude that the structure of bank deposits of individuals should be used as an indicator of the level of confidence in the monetary unit, which in turn is a criterion of stability of the national currency.
Keywords: economic crisis, national monetary unit, stability, trust, currency, institute.

Email:	ilma2001@mail.ru, aliya-h@mail.ru
Сведения:	Ilmira R. Koshchegulova, Doctor of Economics, Professor, Head of Finance and Economic Analysis Department; Aliya I. Khusainova, a post-graduate student - Ufa State Aviation Technical University.

Alekseev M.A., Lihutin P.N.

METHODOLOGICAL RESEARCH ASPECTS OF THE INFORMATION SPACE IN THE FINANCIAL MARKET

The article has summed up the results of author`s studies aimed at solving problems related to the adoption of financial decisions. The authors suggest a methodological approach, in which the determining types of information flows are identified and theoretically substantiated by correlating classification sections according to two criteria of objectivity and accessibility of information. A typological grouping of the information space has been implemented, which makes it possible to disclose the dual nature of the investment behavior of the economic entity in correlation with its investment attractiveness and investment preferences. The methodological problems of the information space estimation based on financial and extrabudget (non-financial) information are indicated. The article shows the necessity of forming a system of markers that take into account the dualistic nature of certain information (indicators) extracted from financial and extrabudget information that organically and significantly supplements the reasonableness and possibility of intragroup transformation of the generated typological map of the information space in the financial market, taking into account the systemic and dynamic interrelationship of different aspects of the organization`s activity. The authors analyze the specialized literature, confirming that the availability of extrabudget information can be considered as a competitive advantage of the economic entity in the information space.
Keywords: information space, investment climate, extra-financial information, markers, competitive advantage.

Email:	m.a.alekseev@nsuem.ru, p.n.lihutin@edu.nsuem.ru
Сведения:	Mikhail A. Alekseev, Candidate of Economics, Head of Corporate Management and Finance Department; Pavel N. Likhutin, Candidate of Economics, Associate Professor - Novosibirsk State University of Economics and Management (NSUEM).

WORLD ECONOMY

REGIONAL ECONOMY

LABOUR ECONOMY

ACCOUNTING, STATISTICS

FINANCE, CURRENCY CIRCULATION AND CREDIT