Вестник Самарского государственного экономического университета

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

2019 №5 (175)

REGIONAL ECONOMY

Yakishin Yu.V.

MANAGEMENT OF THE REGIONAL ECONOMY IN THEUNSTABLE ENVI-RONMENT

The functional properties of the regional economy as a purposeful system capable of operating in the unstable environment are considered. The goal of managing the structure of the economy under unstable conditions is formulated. The sequence of the reasonable structure of the economy is described in detail. The proposed system of indicators suitable for managing the structure of the economy in the unstable environment is presented.
Keywords: structure of the regional economy, functional properties of the economy, unstable environment, a system of indicators. Highlights: the regional economy is a purposeful system capable of operating in the unstable environment; the goal of managing structural transformations of the regional economy is to form rational types of activities and volumes of their output; the key indicators of the regional economic development should include an indicator of its dependence on imports.

Email:	leoni189@mail.ru
Сведения:	Yury V. Yakishin, Doctor of Economics, Leading Researcher, Institute for Problems of Regional Economics of the Russian Academy of Sciences. E-mail: leoni189@mail.ru

Lobanova E. V.

ECONOMIC COLLABORATION AS AN INNOVATION FACTOR OF IMPORT SUBSTITUTION IN THE MACHINE-BUILDING INDUSTRY OF THE REGION

The economic collaboration of economic entities of regional machine-building is a tool for implementing the policy of import substitution and a way to activate the innovative capabilities of the regional economic system. The role and possibility of applying the economic collaboration in im-port substitution as an innovation factor in the development of machine-building in the Kaliningrad region are substantiated. Examples of collaborative interaction of machine-building organizations at the international and national levels are considered. A structural-logical model of factorial impact on economic collaboration of regional machine-building enterprises to achieve industry-specific propor-tions of import substitution is developed. The results of the research can be applied in the practice of managing industries to solve the tasks of import substitution, ensuring technological and economic security, as well as achieving synergistic effects in the economic development of the Kaliningrad region. The scientific significance is the development of an effective form of mutually beneficial cooperation and harmonious combination of material and intangible resources, concentrated and at the same time dispersed at different levels of economic entities of the machine-building industry. This structural-logical model is the basis for constructing an algorithm of actions to develop and im-plement the strategy of import substitution and technological innovation of the regional economy.
Keywords: import substitution, economic collaboration, machine-building, index of econom-ic complexity, collaborative interaction of organizations, structural-logical model, innovative devel-opment, Kaliningrad region. Highlights: It is proposed to use economic collaboration as an innovative way of solving the problems of import substitution in machine-building; the empirical substantiation of the role of machine-building in the economies of developed countries was presented; examples of collaborative interaction of organizations in the machine-building industry at the global and national levels were presented; a structural-logical model of factorial influence on economic collaboration of subjects within the machine-building industry to implement a regional import substitution policy was designed.

Email:	loelto@gmail.com
Сведения:	Elena V. Lobanova, a post-graduate student, Immanuel Kant Baltic Federal University, Kaliningrad.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Stepanova A.D., Naumova O.A.

IMPROVING THE METHODOLOGY FOR ESTIMATING THE INVESTMENT ACTIVITY OF ENERGY COMPANIES

The paper presents directions for improving the methodology for assessing investment activi-ties of energy companies based on the characteristics of sectoral risks. Legal and regulatory sources and scientific literature on this issue were developed, and methodological tools were used to analyze and summarize the information received. The specific risks of energy companies were identified to take them into account when assessing investment activities. The enterprises of the power industry of Russia were selected as the object of research.
Keywords: investments, investment program, investment risk, power industry, industry characteristics, sensitivity analysis. Highlights: the features of investment activities in the field of energy were analyzed; the possible risks that a tariff-regulated organization may face in carrying out investment ac-tivities were identified; a methodology was developed for evaluating the sensitivity of investment projects, which al-lows for taking into account in the calculations the sectoral features of the objects of study; practical recommendations were given to neutralize the identified risks.

Email:	stepanova.alb@gmail.com, naumovaoa@gmail.com
Сведения:	Albina D. Stepanova, economist, JSC Samaragorenergosbyt; Olga A. Naumova, Candidate of Economics, Associate Professor, Department of Accounting, Analysis and Audit, Samara State University of Economics.

Afanaseva E.P., Schutskaya A. V.

DIGITALIZATION OF AGRICULTURE AS A DRIVER OF ECONOMIC GROWTH

Currently, world agriculture is actively using digital technology in the production and mar-keting of products. In terms of digitization of agriculture, Russia still occupies only 15th place in the world ranking, but the introduction of these innovations is rapidly gaining momentum. The article provides a comparative analysis of digitization of world agriculture and Russia, including spatial differentiation by regions of the country. The experience of the Samara region, a region that is one of the three leaders in the introduction of digital technologies in the AIC, has been studied. The purpose of the study is to identify promising areas for the development of digital technologies in agriculture, to assess the possible effect of their use in production, based on best practices. The study revealed that only with the cooperation of rural producers, scientific institutions and the state can achieve high results in digitization of the agricultural sector.
Keywords: agriculture digitalization, information and communication technologies, preci-sion farming, digital economy. Highlights: the process of digitization of agriculture in Russia and in foreign countries was analyzed; based on the study of best practices, it was noted that innovative digital technologies in agri-culture are far more efficient than traditional ones in efficiency; using the experience of the Samara region, it is possible to significantly improve the efficien-cy of agricultural production and reach a new level of development.

Email:	parus82@mail.ru, avs2020@yandex.ru
Сведения:	Elena P. Afanaseva, Candidate of Economics, Associate Professor; Alexandra V. Shchutskaya, Candidate of Economics, Associate Professor - Samara State University of Economics.

Nechaeva P.A., Andrianova N. V.

INTERACTION OF STRUCTURAL UNITS OF THE ENTERPRISE IN THE ASSESSMENT OF TRANSACTION COSTS IN LOGISTICS

The relevance of the research topic is due to the fact that transactions are an important part of logistics activities, and the costs of their implementation, called transaction costs, are part of lo-gistics costs, the optimization of which many enterprises put at the head of the task while reducing overall costs. The problem in assessing transaction costs is the lack of interaction between structural units of the enterprise participating in the information reflection. The purpose of the research is to develop a mechanism for interaction between structural units of the enterprise participating in the informational reflection and assessment of transaction costs. To solve this problem, the SADT methodology in IDEF is applied. As a result of the study, a detailed scheme of interaction between the departments of the enterprise in the assessment of transaction costs was created, and a mecha-nism for interaction of structural units of the enterprise involved in the information reflection and assessment of transaction costs using the SADT methodology in IDEF was developed. One of the key findings is evidence based on the developed mechanism of inter-functional logistical coordina-tion in assessing transaction costs of the enterprise.
Keywords: transaction costs, inter-functional logistic co-ordination, logistics, enterprise costs. Highlights: the need for interaction of structural units in the assessment of transaction costs in logistics was justified; a mechanism for interaction of structural units of the enterprise involved in the information reflection and assessment of transaction costs using the SADT methodology in IDEF, was devel-oped; a detailed diagram of the interaction of structural units of the enterprise in the assessment of transaction costs was built.

Email:	polina23j@yandex.ru v-yablochko@yandex.ru
Сведения:	Polina A. Nechaeva Polina, Candidate of Economics, Associate Professor; Natalya V. Andrianova, Candidate of Economics, senior lecturer - Naberezhnye Chelny Institute (branch) of Kazan Federal University.

FINANCE, CURRENCY CIRCULATION AND CREDIT

Savelyeva M. Yu, Trenikhina A.V., Alekseev M.A.

INTEGRATED ASSESSMENT OF THE PROBABILITY OF MANIPULATING ACTIVITIES IN ACCOUNTING (FINANCIAL) REPORTING OF COMPANIES

The paper considers the issues of manipulating the results of activities in the accounting (fi-nancial) statements. For all groups of stakeholders in the present unstable period of the Russian economy, there are significant risks of making effective management decisions based on unreliable data contained in the accounting (financial) statements, which were deliberately distorted. Analysis of the known models for assessing the probability of manipulating the data of the accounting (fi-nancial) statements and the Russian practice of auditing indicate their low efficiency. In this regard, it is important to develop a new approach to assess the likelihood of manipulating activities in the accounting (financial) statements. This approach allows us to take into account the domestic specif-ics of business, accounting, dynamic transformation and strict determinism of indicators included in foreign models. The purpose of the study is to build an integrated indicator assessing the probability of overstatement of the results of companies producing food in the accounting (financial) state-ments. In this study, statistical methods were used (in particular, the regression analysis method) by constructing the corresponding probit-regressions. The study was aimed at developing a methodo-logical framework for assessing the likelihood of manipulating accounting (financial) reporting data.
Keywords: accounting (financial) statements, risks of making effective management deci-sions by all stakeholders of the company, accuracy of accounting (financial) statements data, manip-ulating activities in the accounting (financial) statements, probit-regression of the likelihood of ma-nipulating activities in the accounting (financial) statements , financial performance. Highlights: the main reasons for the low efficiency of foreign models when assessing the probability of manipulating the accounting (financial) report data for Russian companies were considered; a new approach was presented, highlighting the stages of calculating the integral indicator for assessing the likelihood of manipulating activities in the accounting (financial) reporting of com-panies; probit-regressions were built, allowing to assess the probability of overestimation of produc-tion results in the accounting (financial) statements of companies producing food.

Email:	avsa_2010@mail.ru, sonne7ann.96@mail.ru,m.a.alekseev@nsuem.ru
Сведения:	Marina Yu. Savelyeva, Candidate of Economics, Associate Professor; Anna V. Trenikhina, employee of the Department of Corporate Management and Finance; Mikhail A. Alekseev, Doctor of Economics - Novosibirsk State University of Economics and Management.

REGIONAL ECONOMY

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

FINANCE, CURRENCY CIRCULATION AND CREDIT