Вестник Самарского государственного экономического университета

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

2019 №2 (172)

THEORY OF ECONOMICS

Кonstantinova E.V.

MODERN AND CLASSICAL APPROACHES TO FINANCING OF TARGET AGREEMENTS FOR TRAINING STUDENTS OF HIGHER ED-UCATIONAL INSTITUTIONS

Recently, there is a tendency to reduce the budgetary funding of individual areas of training and universities as a whole. Former school leavers are forced to enter either the budget places of any directions which they are enrolled according to the results of the Unified State Exam, or they are enrolled to those directions which are interesting for them with full reimbursement of expenses. And not all families can afford payment of four years of study. To solve the problem of fi-nancing the study of students with full cost recovery, the study considers these two classic forms of financing higher education institutions with full student cost recovery, as a target agreement and a grant, and also proposes an innovative form - crowdfunding. The advantages and disadvantages of all three forms are determined; the main indicators of their efficiency are calculated: net present val-ue, investment profitability index, internal rate of return. The most convenient form of financing was selected, taking into account its advantages, disadvantages, and performance indicators.
Keywords: higher education, full-time field students, target agreement, grant, crowdfunding, stock system, performance indicators, net present value, ROI, internal rate of return. Highlights: two existing forms of financing student education are reviewed and an in-novative form for students in the field with full cost recovery is presented; the advantages and disadvantages of these three forms are systemized; the most convenient form to finance student training with full cost recovery is revealed.

Email:	vadeeva@mail.ru
Сведения:	Elena V. Konstantinova, a post-graduate student of the State Budgetary Educa-tional Institution of Higher Education of the Moscow Region “University Dubna”.

REGIONAL ECONOMY

Valeeva G.F.

ANALYSIS OF HEALTH CARE MODELS AS THE PRIORITY DIRECTIONS OF THE REGIONAL DEVELOPMENT

Health for each person is one of the most important vital needs. It is a universal value that has no geographical boundaries. Health care is one of the priority sectors of the regional development, as it is directly related to human life. The objectives of the industry are to provide affordable health care for the population, to preserve and improve the level of citizens` health. Accordingly, it is necessary to study health care models to develop an effec-tive model of its functioning. Only a rationally built model can improve the quality and accessibility of health care, which ultimately will improve the quality of life of the population. In this regard, the purpose of the study is to analyze health care models as one of the priority directions of the regional development. The research methods are description, content analysis and comparison. The study analyzes four basic health care models: the state (Beveridge model), the market one, based on comprehensive health insur-ance (the Bismarck model), and the Semashko model. The Beveridge model is characterized by the exceptional role of the state in resolving issues of managing the health care system, and the market model, respectively, is characterized by the free market of medical services. The Bismarck model is a social insurance model, since it includes both the state and the market model. According to the Semashko system, the territorial principle of providing health care is proclaimed, the state is a single order of health care, and health care is financed only from the state budget. Today, for the effec-tive functioning of the regional health system and the improvement of public health indicators, it is necessary to search for new combinations of structural elements of the considered models.
Keywords: health care system, public health, effective health care mod-el, government health regulation, private medicine, quality of medical ser-vices, health insurance model, domestic medicine, improvement of the quali-ty of life. Highlights: Health is one of the most important benefits for any person. Preserva-tion and development of public health is a priority of the population and the state. In this regard, health care is one of the priority sectors in the regional development, whose tasks include ensuring the quality and availability of medical services for the population; the "classical" economic classification of health care models includes: 1) the state or Beveridge model; 2) the model based on comprehensive health insurance (Bismarck system); 3) the market (private) health care model. Al-so, the Soviet Semashko model of health care is considered as the basic and globally recognized model in the scientific community; the model of health care in modern Russia has mixed structural fea-tures of four models listed above; each model has its advantages and disadvantages: there is no universal health care system suitable for all countries. It is necessary to have a synergy of structural elements of four basic health care models in order to achieve a well-functioning health organization as one of the priority directions of the regional development, taking into account regional characteristics.

Email:	gulnara-valeeva93@yandex.ru
Сведения:	Gulnara F. Valeeva, a post-graduate student of Kazan (Volga) Federal University.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Lashmanova J. Yu.

ASSESSMENT OF THE MARKETING SYSTEM OF MACHINE-BUILDING ENTERPRISES

We constantly need information to make decisions about the development of the production structure, including on the state of the market. The process of providing the organization with information about the market and the market with information about the organization and its products is ensured by the crea-tion and operation of the marketing system in the enterprise. The relevance of the study is due to the fact that the state of the marketing system is an important fac-tor in increasing both the level of the innovative potential of the enterprise and the competitiveness of the enterprise in the global market. Therefore, it is neces-sary to systematically assess the state of the marketing system`s activity. This will make it possible to realize the existing problems and threats, promptly and reasonably develop a set of measures to improve the efficiency of the enterprise`s innovation activities. The conducted studies show that at the present time there has not been a properly developed scientific and methodological toolkit for as-sessing the marketing system of the machine-building enterprise; a small amount of work has been devoted to this problem. In this regard, the purpose of the study is to develop a method for assessing the marketing system of the machine-building enterprise. The study is based on the method of expert assessments us-ing ten-point scales, which characterize the state of a separate sub-process of the marketing process. The results of the work are to develop a model that allows as-sessing the work of the marketing system of the machine-building enterprise. De-veloped scales, underlying the assessment model, are presented as a sample of the expert sheet. The model was tested using the example of machine-building en-terprises of the Orenburg region. The recommendations for improving the effec-tiveness of the marketing system of the enterprise that has received the lowest expert rating are given. According to the results of the study, experts assessed the state of marketing at the studied enterprises at the level of 6-8 points out of ten possible, which determines the availability of reserves for development.
Keywords: innovative potential, engineering enterprises, state of marketing, marketing system, scale, model, expert assessment. Highlights: there is a need to study the processes of the enterprise from the standpoint of recent advances in the theory and methodology of management science; literature and scientific research allow developing a model for assessing the marketing system based on the understanding of the structural content of enter-prise management; determining the state scales of marketing management sub-processes helps to form a system for assessing the level of development of marketing activities of enterprises; the use of marketing management sub-processes state scales makes it pos-sible to determine the level of development of marketing activities of several en-gineering enterprises and to make recommendations for their improvement.

Email:	yyl21@mail.ru
Сведения:	Julia Yu. Lashmanova, Candidate of Economics, Associate Professor of the De-partment of Accounting, Analysis and Audit of Orenburg State University.

Pavlovskaya S.V., Gerasimchuk V.Eu.

ASSESSMENT OF PROJECTS EFFICIENCY OF SOCIALLY ORI-ENTED NON-PROFIT ORGANIZATIONS IN RUSSIA

The non-profit sector plays an important role in activities of society and becomes a partner of the state in addressing issues important to the public. The problem of the study is whether the activities of non-profit organizations using public funds are effective. Therefore, the purpose of the study is to assess this efficiency. The study analyzes the main existing approaches and indicators for assessing efficiency of non-profit organizations and their projects. It describes the results of the empirical study of projects of socially oriented non-profit organizations, for the implementation of which grants from the budget of the Nizhny Novgorod region were allocated. For projects, the social profitability index was calculated as an indicator of efficiency. In general, the study showed a high level of efficiency of implemented projects, however, there was a difference in the level of efficiency of projects of different directions.
Keywords: socially oriented non-profit organizations, efficiency of non-profit organizations, social profitability index. Highlights: foreign and domestic approaches assessing efficiency of non-profit organizations (NPOs) are analyzed; an empirical study assessing efficiency of socially oriented non-profit organizations is conducted; the dependence of efficiency of the considered projects of non-profit organizations on their focus is revealed.

Email:	spavlovskaya@hse.ru, vegerasimchuk@edu.hse.ru
Сведения:	Svetlana V. Pavlovskaya, Candidate of Historical Sciences, Associate Professor; Veronika Eu. Gerasimchuk, a Master`s degree student - National Research University “Higher School of Economics”, Nizhny Novgorod.

Odinochenkova N. V.

IMPROVING STRATEGIC PLANNING OF ACTIVITY OF IN-DUSTRIAL ENTERPRISES

It is necessary to create a system for planning the activities of industrial enterprises with the identification of its strategic component as the most important factor of sustainable development. A system of factors ensuring the quality of decisions made in the field of strategic planning, as well as a typology of functions as the basis of its structural organization are developed.
Keywords: industrial enterprise, planning, development, innovations, divisions, strategic planning, functions, system. Highlights: a conceptual scheme for building a corporate planning system for industrial enterprises with an element of strategic planning is developed; a system of factors ensuring the quality of strategic decisions made is formed; a typology and a system of functions as the basis of the organizational structure of strategic planning are developed.

Email:	kaf.eim@yandex.ru
Сведения:	Natalya V. Odinochenkova, Doctor of Economics, Professor of Bryansk State Technical University.

LABOUR ECONOMY

Razumovskaya Е.А., Yarin V.Yu.

FINANCING BACKING OF EDUCATION AS A FACTOR OF STIM-ULATING THE EFFICIENCY AND QUALITY OF LABOR RESOURCES IN RUSSIA

The ultimate goal of financing backing of education should be to create conditions for the formation and development of efficient and high-quality labor resources, which, in turn, can meet the needs of expanded reproduction and the efficiency of the entire national economy. The mechanisms and amounts of financing backing of education at all levels are determined by a set of conditions that naturally develop in response to the state of macroeconomic parameters, the main of which should be recognized as demographic and socio-economic. Reforming the system of domestic higher education in accordance with international standards, enshrined in the Bologna provisions, continues, but at the current stage it is advisable to analyze some (albeit intermediate) results in order to identify trends emerging at all levels of education. It is obviously impossible to achieve the goal of forming truly efficient and high-quality labor resources without solving the problems of ensuring accessibility to education for all citizens. In addition, the consistency of the educational process at all levels of the educational system from preschool to higher education, including the master`s level and subsequent ones, is a key to increase students` interest in the final results of their education - in obtaining a position in the chosen professions and in meeting the needs of reproduction processes. This study is a review and is devoted to a comparative analysis of financing backing of education in the Russian Federation and a number of developed countries on a wide range of parameters. The result of the study is to form educational methods, the requirements of the federal state educational standard (GEF) and integration into international educational standards. The main conclusion is to assess the efficiency and quality of labor resources based on measuring parameters such as knowledge, skills and applied skills of students at the stage of entering a university and after graduating from a higher educational institution.
Keywords: public expenditures, education, financing backing of education, stimulation of the efficiency of labor resources. Highlights: a comparative analysis of financing backing of education in Russia and in a number of developed countries is carried out according to the following parameters: a) the share of expenditures on education and higher education in general government spending; b) the share of expenditure on education and higher education in GDP; the structure of financing backing of education in the Russian Federation is disclosed and analyzed by levels of the budget system and by levels of education over a number of years; national educational programs are considered; there is a reasonable need to supplement the criteria for assessing the quality and efficiency of education.

Email:

rasumovskaya.pochta@gmail.com, 080980Y@mail.ru

Сведения:

Elena A. Razumovskaya, Doctor of Economics, Professor of the Department of Finance, Money Circulation and Credit of Ural Federal University named after the first President of Russia B.N. Yeltsin, Professor of the Department of Finance, Money Circulation and Credit, Ural State University of Economics; Vyacheslav Yu. Yarin, an external doctoral candidate, Ural Federal University named after the first President of Russia B.N. Yeltsin.

ACCOUNTING, STATISTICS

Shumilina T.V.

A STATISTICAL STUDY OF THE AGRARIAN INSURANCE DE-VELOPMENT OF THE SAMARA REGION

Ensuring the country`s food security is its important strategic task, and it is necessary to have a stabile production in the agro-industrial to insure it. In turn, the peculiarities of agriculture are the use of specific means of production and its direct dependence on the influence of natural and climatic conditions. Thus, a significant loss to producers is caused by the loss of crops, a decrease in crop yields, and the death of animals. In such circumstances, effective insurance protection of agricultural production is of particular relevance. Many countries that are in much more favorable climatic conditions than the Samara region actively develop and support agricultural insurance. This is evidenced by the study of foreign experience. This allows ensuring and maintaining the required level of food security, preventing the deterioration of the financial condition of producers. The formation of an effective system of agricultural insurance is a complex and necessary element of the transition to ensure a stabile economy of agricultural production. Due to insurance payments in adverse years, losses are compensated for and, thus, sustainability of the agricultural sector is ensured. The paper analyzes the development of agricultural insurance in the Samara region and suggests measures for the development of an effective system which will increase the importance of agricultural insurance in the region, which, in turn, will reduce the burden on the budget in adverse years.
Keywords: agriculture, manufacturers, risks, budget, insurance, government support, subsidies. Highlights: the pace of development of agricultural insurance in the region remains low, which leads to a decrease in the stability of agricultural production and increases the burden on the budget in case of emergency situations in the industry; it is necessary to carry out an appropriate comparative analysis of the level of insurance coverage of acreage and livestock in the Samara region, the Volga Federal District and in the Russian Federation; to create an effective insurance protection system for agricultural producers, it is necessary to develop and implement a set of measures aimed at raising their awareness of the possibilities of agricultural insurance and strengthening the interaction of various structures involved in the development of this system.

Email:	tanyashum86@mail.ru
Сведения:	Tatiana V. Shumilina, Candidate of Economics, Associate Professor of Samara State Agricultural Academy.

FINANCE, CURRENCY CIRCULATION AND CREDIT

Serper Е.А., Khvostenko O.A., Popova E.V.

FINANCIAL POLICY OF THE STATE IN PENSION-INSURANCE SPHERE

The purpose of the study is to substantiate the need for reforms in the pension sphere and assess their impact on the economy. The introduction of the term “person of pre-retirement age” into scientific circulation is justified. Its definition is clarified and expanded in comparison with that contained in the legislation. It was proposed to expand the list of sources of financial resources for the formation of individual pension capital through the amnesty of capital and attracting funds held in foreign accounts of citizens.
Keywords: pension system, pension insurance, pension fund, working age, retirement age, pre-retirement age, retirement savings, investments, individual retirement capital. Highlights: a characteristic of the socio-demographic state of the population of Russia is presented; a need to improve the system of pension insurance and security is justified; an analysis of macroeconomic consequences, which can lead to changes in the pension sphere is carried out; the sources of formation of individual pension capital are defined.

Email:	fikr@bk.ru, katirinna@mail.ru
Сведения:	Eugene A. Serper, Doctor of Economics; Oleg A. Khvostenko, Candidate of Economics, Associate Professor of the Department of Finance and Credit, Samara State University of Economics; Ekaterina V. Popova, a graduate student of Samara State University of Economics.

Yarkina N.N.

APPLIED ASPECTS OF IMPROVING THE MANAGEMENT OF FINANCIAL RISK IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE

The relevance of the research topic is due to the applied nature of scientific research, the target of which was to concretize and approbate certain analytical aspects of a methodical approach to managing the financial risk of a particular enterprise in the context of ensuring its economic security. Achieving the goal of the study was based on the methodology of economic theory through the implementation of such scientific approaches and methods as a process approach, methods of systems management, logical and econometric analysis and modeling. The scientific approach to solve the problem under study is reflected in the structure and content of the article, which considers the methodical approach of managing the financial risk of the enterprise; presents the mechanism adapting the integrated financial risk assessment model to the specifics of a particular enterprise; shows the capabilities of the considered model as an effective tool for making management decisions to reduce the level of financial risk and ensure the economic security of the enterprise.
Keywords: economic security of the enterprise, financial risk, management, methodical approach, capital structure, liquidity, business activity, profitability, integral assessment, approbation. Highlights: a financial risk is considered as an economic security category of the enterprise; an approach of managing the financial risk of the enterprise is considered. This approach forms the basis for a comprehensive assessment of the financial risk of the enterprise to produce plastic disposable tableware and to develop a system of measures reducing this risk; a sequence of priorities is established that must be observed in managing the financial activities of the enterprise that has become the basis of the study in order to neutralize (minimize) financial risks and increase its economic security level; the effectiveness of the model for assessing the financial risk of the enterprise as an instrument of its management in the context of ensuring economic security is shown.