Вестник Самарского государственного экономического университета

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

2019 №7 (177)

REGIONAL ECONOMY

Yelokhov A.M., Alexandrova T. V.

POSITIONING OF THE PERM REGION IN THE DIGITAL SPACE OF THE VOLGA FEDERAL DISTRICT

The study evaluates the positions of the Perm region in the Volga Federal District under the digital economic development. The study was conducted on the basis of methodologies for assessing the state and progress of digital economy technologies in the constituent entities of the Russian Federation, developed by Moscow School of Management Skolkovo and the National Research Institute of Technology and Communications. The study has found that the existing methodology does not take into account the ratio of digital supply and demand, the uneven implementation of digitalization areas of the Perm region and the specific features of “smart city” technologies in the city of Perm. Therefore, this study focuses on the interaction of digital processes in the “City - Region” system in assessing the overall level of digital economic transformation of the region and the country. Additional indicators are proposed for assessing the level of the digital economic development in cities and regions, the practical use of which will increase the degree of reliability when evaluating the effectiveness of digital processes and digital technologies for decision-making in the regional management system, and will also contribute to a more effective implementation of the digital transformation model of the economy in Russian regions.
Keywords: Perm region, region, largest city, digital economy, indicators of “smart city”, index “Digital Russia”. Highlights: the position of the Perm region in the digital economy of the Volga Federal District using the method of «Index “Digital Russia”» and the method of “NIITS 2017” was analyzed; the shortcomings of the «Index “Digital Russia”» method and the “NIITS 2017” methodology were identified in the context of their use to determine territorial disproportions and assess the level of digitization of the regional economy of the Russian Federation; indicators reflecting regional imbalances in digitization of the national economy were identified; new methodological approaches to digital inequality in the “City - Region” system were developed.

Email:	reader1201@rambler.ru, atvpsu@yandex.ru
Сведения:	Alexander M. Elokhov, Candidate of Economics; Tatiana V. Alexandrova, Candidate of Economics, Associate Professor - Perm State National Research University.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Karpov I.A., Voytkevich N.I., Kryachkov A.F.

COLLABORATION WITHIN THE CHAIN FORMATION OF BRAND VALUES OF TOURIST DESTINATIONS

Under current conditions, the successful development of the tourism sector is impossible without the use of branding methodology. The relevance of this direction determines the growth of relevant information. To structure this information and to control the branding process, the study proposed a scheme of the communication and value chain for potential tourists. Emphasizing the importance of the accessible information space, the authors introduce a marketing tourism information system to increase the effectiveness of tourism destination branding.
Keywords: tourism, brand, territory branding, tourist destination brand, marketing information system. Highlights: a study was conducted on the modern interpretation of the branding of a tourist destination; the main problems of the tourism industry in the aspect of information support of management decision-making by travel companies was summarized; a graphic model of the value chain of a tourist destination was proposed; recommendations on information support by a generator of a territorial tourist brand and key participants in the process of its formation were formulated.

Email:	karpovivan79@yandex.ru, vni63@list.ru, kryachkov.aleksandr@mail.ru
Сведения:	Ivan A. Karpov, Candidate of Economics, Associate Professor; Natalia I. Voytkevich, Doctor of Economics, Professor; Alexander F. Kryachkov, Candidate of Economics, Associate Professor - Samara State University of Economics.

Fomin Eu.P., Alekseev A.A.

GLOBAL PERSPECTIVE 2025 OF INNOVATIVE ENTREPRENEURSHIP IN THE CONSTRUCTION INDUSTRY

A scientific and analytical view of the global innovative perspective and trends in the technological development of the construction industry is proposed. 10 global directions of technological innovations and their logical interconnection in the investment and construction cycle were identified, and the expected local economic effects were presented. The materials of the study are addressed to the management of investment and construction companies and relevant executive authorities for the technological development of strategic prospects.
Keywords: economics, construction, innovation, entrepreneurship. Highlights: 10 technologies that determine the global perspective of innovative entrepreneurship in the construction industry were identified; the scientific, technical and technological interconnections of promising technologies, the sequence of their implementation in the investment and construction cycle were established; the economic effects of innovative technologies in the investment and construction complex were formulated.

Email:	fomin@sseu.ru, idc@unecon.ru
Сведения:	Eugenie P. Fomin, Doctor of Economics, Professor, Head of the Department of Taxation and Audit of Samara State University of Economics; Andrey A. Alekseev, Doctor of Economics, Professor of St. Petersburg State University of Economics.

Khairullina A.D., Korsukov D.V., Salimova R.R., Granenkova T.A.

SPECIFIC FEATURES AND IMPORTANCE OF CURRENCY RISKS FOR ENTERPRISES IN THE OIL INDUSTRY OF RUSSIA

The high degree of currency risks importance both for enterprises in the oil industry in Russia and for the macroeconomic situation as a whole is substantiated. It has been suggested that there is a specific relationship between the performance indicators of such an enterprise and fluctuations in the exchange rate of the ruble. The study represents an analysis of the dynamics of these indicators during a period of high rate volatility. The nature of the most significant currency risks for the industry was described, and the methods of managing them were systemized.
Keywords: currency risk, currency risk volatility, oil industry of Russia, oil industry enterprises, risk management, hedging. Highlights: the significance of currency risks for enterprises in the oil industry in Russia was substantiated; the factors influencing currency risks were identified; the interrelation of fluctuations of the exchange rate and efficiency indicators of the enterprise’s activity was grounded; the methods of currency risk management were systemized.

Email:	halbi@mail.ru, leandeam@mail.ru
Сведения:	Albina J. Khairullina, Candidate of Economics, Associate Professor; Dmitry V. Korsukov, Ramilya R. Salimova, Tatyana A. Granenkova, students - Kazan Federal University.

ACCOUNTING, STATISTICS

Permitina L. V.

OPTIMIZATION OF PRODUCTION COSTS OF BAKERY PRODUCTS USING KAIZEN BUDGET

In a dynamic and constantly changing environment, complex economic conditions, enterprise competitiveness is possible by taking into account consumer requirements for products, on the one hand, and continuous cost optimization to achieve their optimal level, which allows getting the maximum profit for its development, on the other hand. One of the most important conditions for solving this problem is a new approach of enterprises to the development of a production accounting system based on domestic and foreign progressive technologies at all stages of production, which is especially important for food industry enterprises. The purpose of the study is to develop theoretical and methodological guidelines and practical recommendations for optimizing production costs based on the use of modern tools of production accounting: kaizen costing and kaizen budgeting. The study used the scientific concepts of various schools in the field of industrial accounting, systemic and dialectical approaches, the method of chronological analysis and graphic modeling. The authors also used analysis, synthesis, comparison, building models and other techniques. The study discusses the theoretical and methodological provisions for the possibility of optimizing production costs based on modern tools of production accounting: kaizen costing and kaizen budgeting. The proposed stages of formation of kaizen budget have practical significance and allow solving the problem of optimizing production costs at enterprises. The study of theoretical and methodological provisions of kaizen budgeting allows summarizing the views of leading scientists on the stages of its formation and revealing the content of each stage. This will improve the theoretical base of production accounting, as well as optimize production costs.
Keywords: cost accounting, kaizen costing, kaizen budget, costing, optimization, product cost. Highlights: the theoretical positions of the possibility of optimizing production costs based on the use of kaizen costing and kaizen budget were considered; the stages of kaizen budget were determined, which allows continuously optimizing production cost indicators to the target level that provides the necessary level of profit and profitability; the content of the stages of kaizen budget was disclosed.

Email:	permlyd@mail.ru
Сведения:	Lyudmila V. Permitina, a post-graduate student og Ogarev Mordovia State University, Saransk.

FINANCE, CURRENCY CIRCULATION AND CREDIT

Novgorodov P.A.

COST ESTIMATION OF QUALITATIVE RESULTS OF ACTIVITY: A NORMA-TIVE APPROACH

The need to make financial decisions in areas characterized by a wide range of qualitative results, often without material implementation, determines the development of methods that make it possible to quantify the results obtained, including in terms of value. Bringing the results and costs in a comparable form allows you to estimate costs and develop appropriate management decisions. The purpose of the study is to substantiate the regulatory approach when assessing the cost of qualitative results in various fields of activity based on bringing quality indicators to the value type. The normative approach proposed by the author to the cost estimation formulates the methodological principles according to which the “digitization” of qualitative results takes place. The regulatory approach is positioned as an alternative to the profitable, comparative and cost-based approaches that exist in the practice of valuation activities. The essence of the proposed approach is to assess the normative value based on the establishment of norms (standards) that “transit” quantitative non-financial indicators into financial ones. Specific rules are determined by one method or another; the choice of a particular method, in turn, depends on the objectives and object of estimation. A step-by-step scheme for applying a normative approach is described, which can be used both to solve a “direct” task - to estimate costs cost of a quality result based on a norm, and a “reverse” task - to find the value of a norm with a known quality result. The application of the principles of the regulatory approach in the field of higher education is analyzed using the example of introducing “effective contracts” in Russian universities.
Keywords: cost estimation, quality result, regulatory approach, standard cost, intellectual capital, universities, effective contracts. Highlights: the concept of “quality result” as an object of estimation was introduced; the concept of standard cost was formulated, a standard approach was proposed for assessing the cost of qualitative performance results, a scheme of its use was presented, the ratio of standard and “classical” (income, cost, comparative) approaches to cost estimation was analyzed; the possibility of bringing the quality indicators to the value type, on the basis of which all indicators are divided into 5 typological groups, was analyzed; the possibilities of applying a regulatory approach to cost estimation of the results of higher educational institutions using the example of effective contracts was described.

Email:	novg78@yandex.ru
Сведения:	Pavel A. Novgorodov, Candidate of Economics, Associate Professor, First Vice-Rector of Novosibirsk State University of Economics and Management “NINH”.

REGIONAL ECONOMY

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS

FINANCE, CURRENCY CIRCULATION AND CREDIT