Вестник Самарского государственного экономического университета

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

2021 №8 (202)

ECONOMIC THEORY

Voloshin A.V., Demchenko S.K., Suslova Yu.Yu., Demchenko O.S., Konovalova M.E.

Globalization methodology of as a phenomenon of the contemporary society economic development

Abstract. The article presents an overview of theoretical approaches to the definition of the globalization essence and its representation as a phenomenon of the contemporary society economic development. The authors note the lack of an unambiguous and generally recognized approach to determining the research subject and offer their own theoretical approach. Together with a refined definition of globalization, the authors present their own view on its aspects, among which they distinguish geopolitical, economic, social, humanitarian, cultural and environmental ones. The research subject is considered in relation to socio-economic systems of various levels; at the same time, the authors assume that at different levels of the socio-economic system, the globalization processes manifest themselves in different ways, carry different opportunities and threats. As a conclusion, it is noted that globalization is not exclusively a political, economic or cultural process, it is a complex that involves a large-scale exchange or penetration of technologies, culture, capital and information, labor migration, international integration in the political, economic, environmental and humanitarian spheres, it is aimed at increasing the efficiency of national economies and forming joint responses to global challenges.
Keywords: globalization, methodology and theory, economic development, factors of globalization, economic growth Highlights: ♦ the approaches to the analysis of the globalization of the contemporary economy as a phenomenon of social development are systematized on the basis of a complex criterion apparatus of economics, geopolitics, information and socio-cultural environment; ♦ the authors` theoretical approach to the definition of the globalization essence, its aspects and factors, formed on the basis of the analysis of an extensive theoretical base, is proposed; ♦ it is concluded that globalization is not exclusively a political or economic process, it is a complex that is closely related to the technology diffusion and the spread of the contemporary production and consumption culture.

Email:	mkonoval@mail.ru
Сведения:	Andrey V. Voloshin, Svetlana K. Demchenko, Yulia Yu. Suslova, Olga S. Demchenko - Siberian Federal University, Krasnoyarsk, Russia, Maria E. Konovalova - Samara State University of Economics, Samara, Russia

WORLD ECONOMICS

Minat V.N.

Development dynamics of pharmaceutical companies in the United States of America

Abstract. The subject of this study is the economic activity of pharmaceutical companies in the USA in the period 1970-2020 as important commercial actors determining the development dynamics of healthcare and pharmaceutical markets at different hierarchical levels. On the basis of statistical and economic analysis applied within the framework of the system-historical approach, the dynamics of the average annual growth of the main indicators was studied in relation to American pharmaceutical companies` economic activity which has a global financial and commercial character. According to the obtained research results, development trends of US pharmaceutical companies as an economic phenomenon of the country`s internal development and international activity over the specified time period are identified and substantiated.
Keywords: pharmaceutical companies of the USA, "Big Pharma", US healthcare, system-historical/evolutionary approach, economic cyclicity, mergers and acquisitions of pharmaceutical companies, pharmaceutical product markets, "flexibility"/"eclecticism" of the functioning of the pharmaceutical industry Highlights: ♦ theoretical, methodological and methodological aspects of the study of the US pharmaceutical companies activities are presented as the most important dynamic commercial actors of the global pharmaceutical market and national health care; ♦ the analysis of the American pharmaceutical companies development is carried out taking into account the dynamics of the growth of the average annual indicators of their economic activity in the US domestic market and the cyclism of the world economic patterns change; ♦ development trends of pharmaceutical companies in the USA in the period 1971-2020 as "flexible", "eclectic" phenomena of the global pharmaceutical industry development are identified and substantiated.

Email:	minat.valera@yandex.ru
Сведения:	Valery N. Minat - Ryazan State Agrotechnological University named after P.A. Kostychev, Ryazan, Russia

Shamarova G.M.

Interaction of local self-government bodies with the population: domestic and foreign experience

Abstract. For local self-government bodies - the level of public authority which is the closest to the people - working with the population is the goal of their activity, therefore, the problem of interaction of local authorities with the population is relevant. The purpose of the study is to review the domestic and foreign experience of interaction of municipal authorities with the population, as well as the development of recommendations of practical importance for improving the organization of local self-government. The author notes a number of problems hindering the development of mechanisms of interaction of local self-government bodies with the population, in particular: lack of understanding by the population of their responsibility in solving problems of municipal education; insufficient access to information about the activities of local authorities; poor use of modern information resources for interaction of local authorities with the population; low level of professionalism of municipal personnel, etc. The study was conducted using the methods of systematic and comparative analysis, comparative legal method. On the basis of the analysis defines the most important mechanisms of interaction of local governments with populations: improving information transparency local authorities; the improvement of existing and development of new normative legal the acts regulating the forms of public participation in solving local issues; the creation of the subjects of the Russian Federation outreach resource for the exchange of experience in implementing practices of interaction of public authorities with the population, etc.
Keywords: local self-government bodies, population, municipal formation, issues of local significance, trust, information technologies, initiative projects, foreign experience Highlights: ♦ the interaction problems between municipal authorities and the population are analyzed; ♦ the domestic and foreign practices of interaction of local self-government bodies with the population are considered; ♦ interaction mechanisms of local authorities with the population are proposed.

Email:	gulmirsam@yandex.ru
Сведения:	Gulmira M. Shamarova - Makhachkala, Russia

REGIONAL ECONOMICS

Blinichkina N.Yu.

The state of the banking system of the Republic of Tajikistan as an element of economic security

Abstract. The article investigates the state of the banking system of the Republic of Tajikistan and the results of its functioning for the current period. The relevance of the research is determined by the theoretical and practical importance of the banking sector for ensuring the economic development as well as for forming an effective mechanism of economic security and state policy in the field of the national interests protection. Based on the analysis of statistical data on the availability level of banking services and the economic prosperity level of individual countries, a model of the interdependence of these indicators has been developed demonstrating a direct relationship between them. Based on the results obtained within the framework of the proposed model, an empirical coefficient is calculated that characterizes the interdependence of the analyzed indicators, and the availability level of banking services in the Republic of Tajikistan is determined. The analysis of the main indicators of the Tajikistan banking sector in comparison with similar indicators of the Russian Federation and individual countries of the Central Asian region is carried out. It is established that the level and effectiveness of Tajikistan banking system functioning is extremely low and the state policy in this area needs to be adjusted. Possible reasons for the lack of positive dynamics are identified and measures are proposed to develop the banking system of the Republic of Tajikistan to increase the level of its economic security.
Keywords: economic policy of the state, economic security, banking system, availability of banking services, economic prosperity, economic development, standard of living of the population, efficiency of banking activities Highlights: ♦ the issue of the dependence of the economic prosperity level of the country on the availability level of banking services is considered; ♦ a comparative analysis of the state of the banking system in the Republic of Tajikistan with Russia and individual countries of the Central Asian region is carried out; ♦ the main development problems of the banking system of the Republic of Tajikistan are identified; ♦ measures are proposed for the development of the banking system of Tajikistan taking into account the requirements of the economic security policy.

Email:	n.blinichkina@mail.ru
Сведения:	Nadezhda Yu. Blinichkina - Tajik State University of Law, Business and Politics, Khujand, Republic of Tajikistan

ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXESECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES

Belomyttseva O.S.

About tax benefits for non-state pension funds in the securities market and methodology for assessing their effectiveness

Abstract. The author states the fact that there is a tax benefit for non-state pension funds on income tax when investing pension reserves and savings. The necessity of assessing the fiscal effectiveness of this tax benefit is noted, as well as the lack of research on this issue in foreign and domestic scientific literature. On the basis of statistical data on non-state pension funds (the amount of assets and profitability of pension reserves and pension savings), the calculation of the amount of this tax benefit (state tax expenditures) for 2017-2020 was made. The conclusion is made about the materiality of this tax benefit. The author`s methodology and methodology for evaluating/calculating the effectiveness of tax benefits in the securities market for private pension funds are presented. The methodology is based on data on the structure of assets of pension reserves and pension savings by instruments and industries, as well as the industry structure of the Moscow Exchange indices. The debatable components of the methodology and the possibility of its application are noted for a wide range of private investors who have tax benefits when investing in the securities market.
Keywords: non-state pension fund, pension reserves, pension savings, income tax, tax benefit, efficiency of tax benefits, fiscal efficiency, tax expenditures, stock index Highlights: ♦ the content and scale of income tax benefits for non-state pension funds in the securities market are determined; ♦ the methodological foundations for assessing the fiscal effectiveness of tax benefits for non-state pension funds in the securities market are formulated; ♦ the author`s methodology for tracking the effectiveness of tax benefits for non-state pension funds in the securities market from the position of the state is presented; ♦ some controversial aspects of the author`s methodology are noted.

Email:	olbel2001@mail.ru
Сведения:	Olga S. Belomyttseva - National Research Tomsk State University, Tomsk, Russia

ACCOUNTING, STATISTICS

Korneeva T.A., Spiridonova L.A.

Building a management accounting and budgeting system at food production enterprises

Abstract. The issues of the management accounting and budgeting system functioning at food production enterprises are considered, taking into account their specifics in the development conditions of the modern economic environment, where the information becomes extremely in demand: that information is available in the management accounting concept with the task of making management decisions by the company`s management. The article investigates the application of cost accounting methods that is optimal for food production companies and the calculation of the production cost which allow real-time monitoring of deviations of actual costs from their normative values, timely making management decisions to respond to identified deviations. The development directions of management accounting are highlighted, the mechanism of forming a system of budgets using observation and sampling methods is revealed. The analysis of the budgeting practice at the food production enterprise is carried out, the problems associated with the lack of a unified methodology for forming budgets are identified. It is proposed at the initial stage to form some basic operating budgets with the subsequent introduction of a budgeting system by activity types.
Keywords: management accounting system, cost calculation method, budgeting, budgeting by type of activity (ABB), cost accounting by type of activity (ABC-costing) Highlights: ♦ the necessity of supplementing the accounting system with a management accounting unit that includes a structured budgeting mechanism in order to increase the efficiency of an economic entity is substantiated; ♦ the key cost centers, cost accounting and cost calculation methods characteristic of food sector enterprises are identified, a set of cost calculation methods is recommended that allow a reliable and timely determination of the cost of products; ♦ an approach is proposed for the phased implementation of budgeting by activity types at food production enterprises.

Email:	korneeva2004@bk.ru,
Сведения:	Tatiana A. Korneeva, Lyubov A. Spiridonova - Samara State University of Economics, Samara, Russia

FINANCE, MONETARY CIRCULATION AND CREDIT

Sidorkin D.V.

Economic war: corporate finance in growth

Abstract. The relevance of the study lies in the fact that economic war as one of the most important elements of the corporate confrontation between financial and political elites. It affects not only the capital movement at the supranational level, but is also reflected in the budget of every family. The problem statement: the economic war, which is a system with numerous interconnected elements, includes not only financial activities of the state and the corporate sector of the economy, but also the social subsystem arising from the financial system with the corresponding elements.
Keywords: finance, corporate finance, competition, government, protectionism Highlights: ♦ the classification of economic war has been developed as a continuation of the evolution of the econ-omocentric model of civilization with gradually increasing risks for society within the framework of nation-states and on a global scale; ♦ the financial, organizational and methodological aspects of the influence mechanisms of the post-industrial countries governments on economic processes are described and disclosed in detail both on a global scale and at the national level; ♦ it is revealed that there are no barriers that could weaken the negative impact of external factors on the internal way of life in Russia within the framework of the current system of economic support for the real sector of the economy and the population.

Email:	DVSidorkin@fa.ru
Сведения:	Dmitry V. Sidorkin - Financial University under the Government of the Russian Federation, Moscow, Russia

Tishchenko A.A.

Mass evaluation of the collateral portfolio: problems and solutions

Abstract. A timely understanding of the collateral security level of the loan portfolio can warn against the risks of the capital adequacy loss of a credit institution. The specifics of managing the value of a collateral portfolio from the position of updating the value of its elements (collateral items) are studied. The possibility of applying mass valuation methods in relation to the collateral portfolio of a commercial bank is analyzed. An approach to the mass assessment of the value of the collateral portfolio is proposed and an algorithm for its implementation in the value management system of the collateral portfolio of a commercial bank is presented.
Keywords: valuation of the collateral portfolio, mass valuation of the collateral, problems of valuation of the collateral, management of the value of the collateral portfolio Highlights: ♦ the problems of using methods of mass evaluation of the collateral portfolio value are identified; ♦ the analysis of the mass evaluation methods application of the collateral portfolio in legal and economic aspects is presented; ♦ the author`s understanding of improving the value management system of the collateral portfolio is given.