Вестник Самарского государственного экономического университета

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

2020 №1 (183)

THEORY OF ECONOMICS

Perepelkin V.A.

FORMATION OF THE POST-INDUSTRIAL ECONOMY UNDER THE INFLUENCE OF SHARING DISTRIBUTION

The formation of the postindustrial economy involves faster growth in the services sector, supported by its new driving forces. The purpose of the study was to justify territorialization of sharing relations as a new factor, due to its comprehensive application. These relations can influence the structure of the entire economy. The author used systemic, structural-analytical, functional, statistical and graphical methods. The immediate theoretical and methodological basis of the study was the three-sector model of the structuring of Fisher-Clark economy. The results of the quantitative analysis indicate the continuous territorialization of the world economy in the 21st century and the existence of differences in its origin among groups of countries with different levels of economic development. The study of the evolution of consumer access to goods allowed us to determine the distribution of sharing as a factor in the post-industrial transformation of the sectoral structure of the economy.
Keywords: sharing, territorialization, post-industrial economy, access-based consumption, rent, car-sharing, co-consumption, Internet communications. Highlights: the continuous expansion of the services sector in the world economy was established; its features with respect to groups of countries with different levels and structural characteristics of economic development were noted; the service evolution of consumer access to goods during the transition from commodity exchange transactions to leases, and in recent years to various forms of sharing relationships was shown; the role of sharing as a factor in the post-industrial economy was substantiated.

Email:	slavaap@rambler.ru.
Сведения:	Vyacheslav A. Perepelkin, Doctor of Economics, Associate Professor, Professor of the Department of World Economy, Samara State University of Economics.

REGIONAL ECONOMY

Domnina S. V., Salynina S. Yu.

ANALYSIS OF THEATER DEVELOPMENT INDICATORS AS A WELFARE ASSESSMENT OF THE REGION’S POPULATION

The study considers development indicators of theater business, among others, reflecting the population welfare of the Samara region and the Russian Federation as a whole. These include: theater attendance, the number of professional theaters, the number of theater audiences per 1,000 people, the share of consumer spending on cultural services, the share of theaters that have a website, the number of performances by prominent directors which are posted free of charge in the Internet, the share of theatrical events for children, the distribution of budgetary allocations for the development of theater, etc. The assessment of theater business in the Samara region from 2008 to 2017 allowed us to conclude that over 10 years the situation has changed a lot. If in 2008 the region took 35th place in theater attendance in the whole of the Russian Federation, then in 2017 it was already 20th in the Russian Federation and 6th among the regions of the Volga Federal District. Since 2014, this indicator is higher in the Samara region than the average for the Volga Federal District and closer to the average Russian level. The budgetary allocations under section 08 “Culture, Cinematography” for the main activities of the “Art” subprogram were analyzed: from 2016 to 2019, there was an increase in the cost of theater development, and the budget for 2019 was 1.6 times more. On the basis of statistical data, an economic and mathematical model has been built for the dependence of the theater attendance indicator on the income of the region’s population; the dependence and its nature are confirmed by the results of sociological surveys. Based on the results of the study, the authors proposed directions for the further development of theater in Russia and the Samara region.
Keywords: theater business, theater development indicators, theater attendance by the region’s population, theater development in the region, region’s population welfare, theater development financing, indicators of the cultural development program in the field of theater services. Highlights: the population welfare and the pace of socio-economic development of the region as a whole are evaluated considering the cultural component, which is represented, inter alia, by the level of development of theater business. The main theater development indicators in the region are theater attendance, the number of professional theaters, the number of municipal theaters equipped with modern equipment, the financing of theatrical development programs; the dynamics of the theater development as a cultural component of the region’s population welfare showed that the Samara region took the 20th place among Russian regions and the 6th among the regions of the Volga Federal District in 2017, approaching the average Russian level. A sociological survey conducted as part of the study revealed a rather high satisfaction among the residents of the Samara region with the level of theater development in the region. Financing provided in the state budget indicators within the framework of theater development programs provides significant opportunities for further improvement of this sphere of human capital development; the factor model constructed by the authors on the basis of statistical data proves a direct close relationship between the income level of the population and theater attendance, the dependence is confirmed by the results of sociological surveys, including the national level; the measures proposed in the study for the further development of theatrical business in the Russian Federation and the Samara region (carrying out activities aimed at popularizing theatrical art, especially among adolescents and young people; expanding theatrical communities on social networks; more actively introducing modern information technologies into theaters, both at the stage of advertising performances, and in the process of registration of theatrical productions; the search for new modern genres of theatrical art, etc.) will allow using theaters as a cultural component of the regional development and integrating them into the tourism and leisure industry. This will help increase the investment attractiveness of the Samara region.

Email:

swdomnina@mail.ru, salyninasu@mail.ru

Сведения:

Svetlana V. Domnina, Doctor of Economics, Associate Professor, Professor of the Department of Land Management and Cadastres of Samara State University of Economics, Head of the Department of Management and Economics of Culture of Samara State Institute of Culture; Svetlana Yu, Salynina, Candidate of Economics, Associate Professor of the Department of Management and Economics of Culture of Samara State Institute of Culture.

Tsybatov V.A., Naugol`nova I.A.

FORECAST OF ENERGY DEVELOPMENT IN THE SAMARA REGION IN THE CONTEXT OF WORLD ENERGY DEVELOPMENT

The relevance of the study is due to a high importance of the energy market for the Samara region and the country as a whole. Energy has moved to a new stage of its development, the structure of energy consumption is changing, energy prices are fluctuating, green technologies are spreading widely, and there is a steady tendency to increase the use of renewable energy sources (hereinafter RES). It is important to understand how current and future changes will affect the region’s energy market. Therefore, the purpose of the study was to analyze the forecast materials on development trends of the world and Russian energy and, based on them, to predict the development of energy in the Samara region for the coming decades. Prediction of the fuel and energy complex development (FEC) of the Samara region was carried out on the forecast-analytical complex “Energy”. The authors developed and analyzed scenarios for the energy-efficient development of the regional fuel and energy complex for 2018-2035. Regional development scenarios were generated in the context of the draft Energy Strategy of Russia for the period up to 2035, taking into account regional prospects for domestic demand for fuel and energy and development trends of world and Russian energy. According to the developed scenarios, using simulation models of the economy and the fuel and energy complex, regional forecasted fuel and energy balances (hereinafter, the fuel and energy budget) of the Samara region were formed for 2018-2035 in increments of 1 year. Based on the formed fuel and energy indicators, forecast estimates of the main indicators characterizing energy efficiency and energy security of the fuel and energy complex of the Samara region on the forecast horizon were calculated.
Keywords: energy, energy market, energy development forecast, energy development trends, Samara region. Highlights: in the coming decades, a slowdown in the growth of demand for energy resources and accelerated development of renewable energy sources is expected. However, the bulk of the consumed fuel and energy resources (hereinafter TER) will continue to be occupied by oil and gas; coal demand is expected to decline, and this trend will continue throughout the forecast horizon; despite the advanced “green” technologies, whose share in the world market is growing, there is no decrease in demand for oil products in the domestic market or significant change in the structure of energy resources in Russia and in the Samara region. Oil, as one of the main natural resources, will continue to generate a significant share of GRP in the coming years. In the coming decades, an increase in oil production and refining is expected in the Samara region, while an increase in the oil recovery coefficient and an increase in the depth of its refining will be observed; regional forecast fuel and energy balances of the Samara region for 2018-2035 were formed; forecast estimates of the main indicators characterizing energy efficiency and energy security of the fuel and energy complex of the Samara region on the forecast horizon were calculated.

Email:	tva82@yandex.ru, naugolnovaia@mail.ru
Сведения:	Vladimir A. Tsybatov, Doctor of Economics, Associate Professor, Professor of the Department of Regional Economics and Management; Irina A. Naugol’nova, Candidate Economics, Associate Professor of the Department of Economics, Organization and Development Strategy of the Enterprise - Samara State University of Economics.

ECONOMICS, ORGANIZATION AND MANAGEMENT OF ORGANIZATIONS, BRANCHES, COMPLEXES

Voskanyan R.O.

EUROPEAN PRACTICE OF PUBLIC PROCUREMENT

The reform of Russian legislation in the field of public procurement determines the relevance of the choice of European experience in public procurement as a subject of study. The purpose of the study is to determine the development of the Russian practice of public procurement and the possibility of introducing elements of foreign practice. The author defines a key feature of the European practice of public procurement - the principle of “non-discrimination”, and formulates a conclusion on the gradual abandonment of this principle in the long term. An analysis of ten-year statistics on public procurement in value and in kind in the member states of the European Union allowed us to identify the main leaders in terms of cost and number of tenders (Great Britain and Poland, respectively). It was revealed that most European countries use a decentralized system of public procurement management. Using this experience seems unpromising due to economic and geographical features of Russia. The Spanish and Swiss experience in dividing large orders into smaller ones in order to attract small and medium-sized enterprises to participation seems promising from the standpoint of increasing the share of private business in the state economy and ensuring growth rates. The result of the study is the thesis that in the future it will not be possible to introduce legislation restricting the access of the private sector of the economy to transparent competition, due to the fact that competition stimulates an increase in the quality of goods, work and services, and consequently, economic growth and the quality of life of the population.
Keywords: import substitution, online bidding, competition, corruption, localization, small and medium enterprises, fixed assets, principle of “non-discrimination”, tender. Highlights: European public procurement practice is based on the principle of “non-discrimination”, i.e. openness of the public procurement market to foreign companies; the most European countries carry out decentralized management of public procurements without establishing a strict time frame for each stage of competitive selection; a number of European states deliberately share large orders with smaller ones in order to involve small and medium-sized enterprises in the public procurement process.

Email:	voskanian.ro@rea.ru
Сведения:	Roza O. Voskanyan, Candidate of Economics, Associate Professor of the Department of Financial Management, Plekhanov Russian University of Economics, Moscow.

Ivanova O.Eu, Kozlova M.A.

SCENARIO MODELING OF RETAIL TURNOVER BASED ON COGNI-TIVE ANALYSIS

The article presents the methodology of scenario modeling of retail goods turnover based on cognitive analysis using the Canva decision support system. The hypothesis is tested that relationships between the identified criteria for trade services will determine the strength of the impact on revenue based on development scenarios. The system of criteria for the quality of trade services in relation to the size of retail turnover is determined using the example of a retail organization. The presented tools are for justification and decision-making to regulate the volume of retail turnover.
Keywords: retail turnover, customer, quality of service, criterion, cognitive analysis, modeling, scenario, situation. Highlights: the significance of the cognitive approach in retail turnover management was substantiated; the complex of target and control concepts for structuring information of a trade organization based on the results of cognitive analysis was indicated; the development scenarios were proposed and the assessment of all options was carried out, based on a set of criteria for customer service.

Email:

oksivanova44@mail.ru, kmari2016@mail.ru

Сведения:

Oksana Eu. Ivanova, Candidate of Economics, Associate Professor, Head of the Department of Accounting and Information Systems in Economics of Kostroma State Agricultural Academy; Marina A. Kozlova, Candidate of Technical Sciences, Associate Professor, lecturer of the Department of Special Structural Materials, Arms and Radiation, Chemical and Biological Defense Means of the Ministry of Defense of the Russian Federation.

Ilyin A.V.

UNSOLVED PROBLEMS OF TAX CONTROL IN MODERN RUSSIA

The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of the structure of VAT, income tax and personal income tax on individual entrepreneurs, together with statistics on the establishment of organizations, indicates a high urgency of the problem of the unreasonable tax benefit of the taxpayer for fictitious business transactions with a problem counterparty, which exists independently of the tax subject, tax regime and method of determining income and expenses. The purpose of the article is to develop mechanisms counteracting unjustified tax benefits from fictitious business transactions with a distressed counterparty by the taxpayer. The author conducted a study of economic literature, taxation practices and statistics, noted the tax authorities` failure to detect tax violations, a reduction in tax control, which is offset by an increase in the state tax burden. It is concluded that it is advisable to create a unified, automated system of tax control using the continuous method, which reveals inconsistencies in business transactions in tax returns for all taxes in the calculation of which the taxpayer`s tax benefit is involved.
Keywords: tax, tax audit, tax dispute, tax administration, protection of taxpayer rights. Highlights: the structure of VAT, corporate income tax, personal income tax of individual entrepreneurs, statistics on the creation and liquidation of organizations were analyzed; the significant deficiencies in the organization of tax control were identified; the unsolved problem of unjustified tax benefit of the taxpayer on six taxes, the calculation of which provides for a reduction in the tax base or tax on the amounts accrued (paid) to the counterparty for a business transaction was proved; it was concluded to create a unified, automated tax control on all taxes, in the calculation of which the tax benefit of the taxpayer is involved.

Email:	Ilinav2007@mail.ru
Сведения:	Andrey V. Ilyin, Candidate of Economics, Associate Professor of Siberian Institute of Management - Branch of the Russian Academy of National Economy and Public Administration, Novosibirsk.

Likhutin P.N., Skobelkin D.V., Khoroshman D.A.

METHODOLOGICAL APPROACH DETERMINING THE HIDDEN PRICE COLLUSION

The article analyzes the theoretical and methodological aspects associated with the relevance of developing special tools aimed at identifying the alleged hidden price collusion using publicly available financial and extra-financial information. Participants in the alleged conspiracy are considered as a group of relatively separate set of economic entities that coordinate their actions through mechanisms of interaction and mutual influence in order to reduce the pressure of system factors and obtain the corresponding economic effect. The necessity of creating a methodological approach that allows, based on financial statements, identifying the alleged hidden price collusion within a specific OKVED activity, is substantiated. The approach is based on the analysis of the correlation dependence of a number of significant indicators of financial and economic activity and the presence of affiliated companies that are likely to participate in the hidden price collusion. The results of testing the methodological approach using the example of crude and oil companies and construction companies are presented. Based on the results of testing, it was concluded that the proposed tool for identifying the alleged hidden price collusion is effective and can be used by state regulatory authorities in the field of antimonopoly regulation of Russia.
Keywords: price collusion, price agreements, antitrust regulation, correlation, affiliation, probit-regression analysis. Highlights: an analysis of the existing tools for assessing the alleged hidden price collusion within the framework of the economic approach revealed the fact that most developed methods have one common significant drawback: their use is possible only with access to internal, insider information; a methodological approach was developed to assess the alleged hidden price collusion using external information, which makes it possible to use this toolkit to a wide range of users; the proposed tools were tested using the example of “Crude Oil and Natural Gas Production” and “Construction” companies to build probit-regression models in order to determine the alleged hidden price collusion of a particular organization; the developed tools for identifying the alleged hidden price collusion can be used by state regulatory authorities in the field of antitrust regulation of Russia.

Email:	p.n.lihutin@edu.nsuem.ru, denis.horoshman@mail.ru
Сведения:	Pavel N. Likhutin, Candidate of Economics, Associate Professor of the Department of Corporate Governance and Finance; Dmitry V. Skobelkin, employee of the Department of Corporate Governance and Finance. E-mail: cutkin2011@yandex.ru; Denis A. Khoroshman, employee of the Department of Corporate Governance and Finance - Novosibirsk State University of Economics and Management.

Satdinov N.Sh.

FEATURES OF WAREHOUSE SERVICES SOURCING IN HOLDINGS

The relevance of the research topic is due to the need to develop theoretical and practical aspects of the provision of warehouse services in procurement activities of enterprises due to the lack of an adequate scientific base. Activities within the holding structures of relatively independent specialized service organizations that perform the functions of warehouse services were not reflected in scientific publications. As a result, the scientific community does not have complete data on the features of the organization that provides such services and the mechanism of interaction of participants providing these services. The article considers the state of the warehouse services market as part of the logistics services market. The concept of internal corporate outsourcing as a symbiosis of insourcing and outsourcing in the organization of warehouse services in procurement activities of holding-type associations is proposed. The content of activities of the internal corporate outsourcer of warehouse services is disclosed, its distinctive features are identified, which allow identifying the place of internal corporate outsourcing in procurement activities of organizations. Conclusions are made taking into account the experience of using outsourcing in the logistics services market and the analyzing activities of service organizations in associations of the country`s petrochemical complex.
Keywords: warehouse services, logistics services market, service providers, sourcing models, insourcing, outsourcing, holding. Highlights: the development of outsourcing in the warehouse services market was studied; forms of organization of warehouse services in holdings were considered; the dual nature of storage services provided by the service organization of the holding to other members of the association, as a hybrid form of insorsing and outsourcing, was proved; it is proposed to introduce the concept of “internal corporate outsourcing of warehouse services” into scientific circulation with the highlighting of its main characteristics.

Email:	kafedra-ks@yandex.ru
Сведения:	Nail Sh. Satdinov, post-graduate student of the Department of Commerce, Service and Tourism, Samara State University of Economics.

Yurenkov D.V.

INFLUENCE OF DIGITAL ECONOMY ON THE FIELD OF SERVICES

The relevance of this study is due to significant changes in the nature and form of interaction of participants in the digital economy. The service market is of particular interest from the point of view of speed and depth of transformation, a new level of quality of which ensures the effective functioning of both individual representatives of digital society and the macro level, which is manifested in the growth of socio-economic indicators of the country as a whole. Despite the high degree of knowledge of digital economy transformation in Russia and the world as a whole, the service sector that most actively and efficiently makes the transition to a digital platform deserves special attention in terms of identifying the features of transformation, problems and development prospects in information society. The service sector in the digital economy is represented by a system of relationships between subjects of various industries and areas of activity in the electronic environment for the provision of various types of services to achieve both individual functioning efficiency of the individual entity and the welfare of digital society as a whole. The emergence of new types of services and transition of traditional services to the digital format contribute to achieving greater customer satisfaction with the quality of the services provided, accelerating and optimizing business processes of their manufacturer, which form a high degree of customer loyalty of their services and, as a result, stable market positions. The system of relationships of digital society participants in providing services, considered by the author, can form a scientific and practical interest in opportunities that can be extracted from a different level of quality of service interaction and determine the most urgent research issues in this area.
Keywords: service, digital economy, e-government, entrepreneurship, consumer, information and communication technologies. Highlights: the main impact of the digital economy on the service sector was highlighted; a model of inter-subject interaction in providing services in the digital economy was presented; the effect obtained by manufacturers and consumers of services in the context of the digital economy was described.

Email:	kafedra-ks@yandex.ru
Сведения:	Denis V. Yurenkov, post-graduate student of the Department of Commerce, Service and Tourism, Samara State University of Economics.

ACCOUNTING, STATISTICS

Lashmanova J. Yu.

ACCOUNTING AND ANALYSIS OF SCIENTIFIC AND RESEARCH, DESIGN AND EXPERIMENTAL AND TECHNOLOGICAL WORK OF THE ENTERPRISE

Scientific and research, design and experimental and technological work are part of research and intellectual resources, which in turn are the most important element of innovative potential of the enterprise. The importance of competent statement and qualified accounting is due to the need to create an information base for making informed management decisions in the field of ongoing management of innovative potential of the enterprise. In addition, accounting is the main source of information for the economic analysis of the costs of carrying out the specified type of work, on the basis of the results of which a development strategy of innovative potential of the enterprise is carried out. These circumstances determine the current research. Studies have shown that the number of scientific papers on accounting and especially the economic analysis of scientific and research, design and experimental and technological work is not significant. There are practically no works considering these objects from the standpoint of innovative potential of the enterprise. In this regard, the purpose of the study is to develop a system of analytical accounting and methodological foundations of the economic analysis of costs of scientific and research, design and experimental and technological work carried out at the enterprise. To achieve this purpose, empirical research methods were used: the study of various sources of information, description, as well as theoretical methods: analysis, synthesis, classification, abstraction, and analogy. The results of the work are the development and testing of a system of accounts for the analytical accounting of the costs of scientific and research, design and experimental and technological work, and the identification of the main areas of economic analysis of these costs. The developed system of accounts and analysis methodology is recommended to be used as part of the current and strategic management of innovative potential of the enterprise.
Keywords: accounting, economic analysis, innovative potential, scientific and research, design and experimental and technological work, accounts, costs, intangible assets. Highlights: various types of scientific and research, design and experimental and technological work of the enterprise were systemized. This systematization is the basis of the analytical accounting of the costs of these types of work; a system of accounts was developed for the analytical accounting of the costs of scientific and research, design and experimental and technological work. Such a system is necessary for the accumulation of detailed information on the costs of the work used for the current management of innovative potential. In addition, it serves as an indispensable source of information for conducting economic analysis of this object; a methodology for analyzing the costs of scientific and research, design and experimental and technological work was developed. The results of the analysis are necessary both for making tactical managerial decisions, and for strategic planning of innovative potential of the enterprise; the system of accounts of analytical accounting and the methodology of cost analysis for scientific and research, design and experimental and technological work was tested using the example of a machine-building enterprise.

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

FINANCE, CURRENCY CIRCULATION AND CREDIT

Kolesnik I.A.

RELATIONSHIP OF THE RUSSIAN STOCK MARKET DYNAMICS AND STRUCTURE OF FACTORS IN VARIOUS ECONOMIC CONDITIONS

The stock index is a significant indicator characterizing the state of the national econ-omy, while this indicator is one of the first to respond to negative phenomena occurring both at the global and national levels. Against the background of a regular change of conditions for the dynamics of the Russian stock market, it is important to understand what structure of fac-tors determines these conditions. The purpose of this study is to identify structural changes in the dynamics of the RTS index and economic factors. To achieve this purpose, a grouping of factors was carried out according to the criterion “Place of origin in the economic system”. The research period (2002-2018) is divided into four stages of the stock market development - before the crisis of 2008, during and after it, as well as adverse trading conditions since 2014. The use of correlation analysis, namely, matrices of partial correlation coefficients, allowed establishing macroeconomic crises which are transforming the system of studied relationships. It was revealed that negative economic phenomena lead to a break in the dynamics of the RTS index and the development of the real economic sector, to a decrease in the relationship with financial indicators of both the internal and external environment. In the period of strong growth after the crisis, the stock market and the real economic sector continue to diverge, the role of domestic financial indicators decreases, and the Russian market is independent of the dynamics of external financial markets. Under the conditions of post-crisis uncertainty in 2014 and subsequent years, the market dynamics are interconnected with the real and financial sec-tors of the economy, but unlike 2008, the role of the foreign exchange market and oil prices is decreasing.
Keywords: stock market, RTS index, structure of economic factors, financial and eco-nomic crisis, conditions of uncertainty, correlation. Highlights: The factors influencing the Russian stock market by the criterion “Place of origin in the economic system” were systemized, and the groups of factors - indicators of real and financial sectors of the internal and external economic environment were identified; the relationship between the dynamics of the Russian RTS index and the identified groups of factors in the periods before, during and after the financial and economic crisis of 2008, as well as in conditions of uncertainty since 2014 were analyzed; it was revealed that the global economic crisis provokes a divergence in the dynamics of the Russian stock market with the domestic and foreign real sectors of the economy, and during periods of internal instability, only with national indicators characterizing the develop-ment of the real sector.

Email:	iakole-snik@mail.ru
Сведения:	Anna A. Kolesnik, assistant, Rostov State University of Economics.

108

OUR UNIVERSITY

Konovalova M.E., Ermolaev K.N.

ANNIVERSARY OF SCIENTIST’S BIRTH

January 12, 2020 marks the 100th anniversary of Efim Efimovich Lysov’s birth! E.E. Lysov was Doctor of Economics, Professor, Honored Scientist of the Russian Federation, full member of the Academy of Natural Sciences, creator of the scientific school that studies the problems of rent and rental relations in the national economic system, a prominent authorita-tive scientist and organizer of scientific and pedagogical activity, which left a bright trace in the development of domestic economic theory, who headed the Department of Political Economy of SSEU from 1962 to 2004.

Email:	vestnik@sseu.ru
Сведения:	M.E. Konovalova, Director of Institute of National and World Economy, Head of the Department of Theoretical Economics,Doctor of Economics, Professor; Ermolaev K.N, Dean of the Extramural faculty, Professor of the Department of Theoretical Econoics,Doctor of Economics - Samara State University of Economics.