Вестник Самарского государственного экономического университета

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

2022 №3 (209)

WORLD ECONOMICS

Khmeleva G.A., Kherbek A.

Foreign experience in overcoming sanctions and lessons for the economy of the Russian Federation

Abstract. In the 21st century, the economy is becoming the main battleground between countries. When military actions are supplemented by sanctions, the force of such a strike is truly catastrophic. The Russian Federation has been subjected to the pressure of unprecedented sanctions. Everyone was affected by this powerful blow: from the country`s leadership and the richest elites to ordinary citizens. In this regard, the purpose of the article is to identify important lessons for the Russian Federation to reduce the negative impact of sanctions. To do this, the authors examined two examples of countries under sanctions. If Iran has only been in the conditions of sanctions for a long time, then for Syria the situation was complicated by the civil war. The authors came to the conclusion that it is important for the Russian Federation to study the Iranian and Syrian experience in depth. It is noted that for the Russian Federation, a significant advantage is the provision of natural resources which is considered as a satisfactory food security. It is also critically important for further sustainable development to form a "support group" out of the countries that have not joined the sanctions and are ready to develop trade, economic and cooperative relationships. It is important to prevent the decline in the external competitiveness of products and services which is a characteristic decline of the autarkic economy, and to continue the implementation of the import program. Another critical task is to prevent the outflow of qualified personnel by creating favorable conditions for life and work.
Keywords: sanctions, foreign trade, economic competitiveness, impact of sanctions, overcoming sanctions, Russian Federation, Iran, Syria Highlights: ♦ as world experience shows, sanctions are introduced quickly, but are slowly being lifted; ♦ the important factor of stable domestic economy for Russia is high availability of basic resources; ♦ it is critically important to prevent military actions on the territory of the Russian Federation, to maintain and increase support of explicit and implicit allies; ♦ it is necessary to provide all possible support for favorable conditions for life and work of young people in Russia; ♦ in a closed economy, there is a potential danger of reducing competitiveness of enterprises.

Email:	galina.a.khmeleva@yandex.ru; alikherbek@yandex.ru
Сведения:	Galina A. Khmeleva, Ali Kherbek - Samara State University of Economics, Samara, Russia

REGIONAL ECONOMICS

Sergeev L.I., Sergeev D.L.

Generalization of vertical regional proportions of the results of the formation of inter-budgetary relations of the country

Abstract. The purpose of the study is to confirm the hypothesis of excessive centralization of public resources in the federal budget. The course of the study: the indicators of the proportions of the vertical movement of budgetary resources between the federal budget and the budgets of the subjects of the Russian Federation are summarized. The dynamics of federal budget revenues and their relationship with budget transfers, the percentage of return of funds from the center to the budgets of the subjects of the Russian Federation are analyzed. Linear parameters of the dynamics of the structure of vertical proportions of the connection between the federal budget and the budgets of the subjects of the Russian Federation for 20062020 are revealed. The parameters of subsidization and balance, the dependence of inter-budgetary transfers of budgets of the subjects of the Russian Federation on various factors are analyzed. The coefficients of asymmetry of the parameters of subsidization of the subjects of the Russian Federation for 2005, 2015, 2010 and 2019 are calculated. Theoretically, the change in the series of subsidization of the subjects of the Russian Federation from its asymmetry is considered. Results: the hypothesis of the study is confirmed.
Keywords: federal budget, budget revenues, inter-budget transfers, budget security, budget alignment, linear regression, asymmetry, subsidies, subsidies, subventions Highlights: ♦ the indicators of the proportions of the vertical movement of budgetary resources between the federal budget and the budgets of the regions are summarized; ♦ the linear parameters of the dynamics of the structure of vertical proportions of the relationship between the federal budget and the budgets of the regions of the Russian Federation for 2006-2020 are determined; ♦ the hypothesis of excessive centralization of public resources in the federal budget is confirmed.

Email:	doc_sergeevli@mail.ru; sergeevd@mail.ru
Сведения:	Leonid I. Sergeev - Kaliningrad State Technical University, Kaliningrad, Russia, Dmitry L. Sergeev - Western Branch of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Kaliningrad, Russia

ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES

Ilyin S.Yu.

Improvement of assessing methods of the cost performance of organizations` activity in the conditions of modern economic conjuncture

Abstract. The article considers in detail issues of assessing the activity of legal entities operating in the current economic period, which is characterized by commodity-money relations. It focuses on the modification of existing methods for calculating the quality indicators of its implementation in the conditions of diversification of business processes of legal entities (organizations). The purpose of the study is to form a tool consisting of appropriate techniques designed of organizations to conduct a comprehensive analysis of their activity, serving as the fundamental basis for the development of systemic measures to optimize the final indicators under study, depending on the factors that form them. The author sees such tool in the cost approach to the definition of static and dynamic indicators, that identify the result-effectiveness and expenses-effectiveness of cash flows and the resulting direct and indirect monetary effect from their changes over time integrating all the estimated parameters and, consequently, ensuring the continuity of accounting and analytical procedures, that give the integrity of conclusions and the organicity of the measures taken. Its formation is carried out through the method of differentiation and the method of logarithm, the symbiosis of which brings accurate resultant and factor cost parameters of organizations` activity and their ranking by degree of significance, affecting on the list and algorithm of management actions to exclude imputed expenses. The modified methods have been tested on the example of a large organization (corporation) whose activity cover all parametric elements, subject to formalization, and reserves of economic growth have been identified according to the calculated indicators.
Keywords: organizations, modified methods of assessing of the activity, static and dynamic indicators, cash flows, cash outflows Highlights: ♦ the conceptual approach to the construction of modified methods for assessing the activity of organizations under the current economic mechanism is defined; ♦ the indicators for assessing the activity of organizations in the short-term (static) and long-term (dynamic) period are proposed, based on the cost approach; ♦ the analysis is carried out and the directions of improvement of indicators of activity of the concrete organization, based on the cost approach to assessing of their parameters in statics and dynamics, are recommended.

Email:	i.sergey777@gmail.com
Сведения:	Sergey Yu. Ilyin - Financial University under the Government of the Russian Federation, Moscow, Russia

Mantulenko V.V.

Management of an educational organization in the context of digitalization: issues of asynchrony and consistency

Abstract. The article investigates asynchronous and systematic issues of educational management in the context of digitalization of higher professional education. Some advantages and disadvantages of various forms of educational work are considered, the results of the analysis of existing research in this area, own observations and diagnostic work in the format of a non-standardized survey of students, teachers and representatives of the management of educational institutions are presented. The study was conducted in 2020 on the basis of several regions, the sample for interviewing was 65 people. Presenting the results of the study, the author points out the problem of a heterogeneous and ambiguous attitude to asynchrony on the part of management personnel, on the one hand, and acceptance, the desire to use advantages of the asynchrony as a leading feature of digital education on the part of the main participants in the learning process (students and teachers), on the other hand.
Keywords: management of an educational organization, labor market requirements, digitalization, digital economy, digital education, digital ecosystem, asynchrony, the concept of digital transformation of educational systems Highlights: ♦ effective digitalization of the higher education system should be based on an understanding of the specifics of digital technologies; ♦ failure to use these opportunities in the context of global digitalization of socio-economic systems means a halt in the development; ♦ a rational and effective way of "painless" digitalization of the educational space is a reasonable combination of synchronous and asynchronous communication, synchronous and asynchronous forms of pedagogical work.

Email:	mantoulenko@mail.ru
Сведения:	Valentina V. Mantulenko - Samara State University of Economics, Samara, Russia

Pilipchuk N.V., Sobolevskay T.G., Fedotova E.V., Roschektaeva U.Yu.

Stimulating entrepreneurial activity in the conditions of pandemic reality: tax tools

Abstract. The relevance of the study is due to the need to develop effective tax tools to stimulate entrepreneurial activity of business structures to overcome the negative impact of the pandemic on the national economy. The purpose of the study is to identify features of the impact of the COVID-19 pandemic on the business sector of the Russian economy, as well as to determine implementation directions and content of tax tools to stimulate the entrepreneurial activity in the conditions of the pandemic reality. The scientific novelty of the study consists in analyzing the impact of the pandemic on the sector of small and medium-sized enterprises in Russia, as well as developing effective tax tools for state stimulation of entrepreneurial activity at the stage of post-crisis economic recovery. The authors identified key problems of business entities during the pandemic: fulfillment of debt obligations on bank loans, payment of rent of retail, warehouse and office premises, payment of utility bills; the problem of paying salaries to employees and insurance premiums. The article investigates some tax measures of the state support for small and medium-sized businesses in the active stage of the pandemic and during the economic recovery from the pandemic. The conclusion is made about the reduction of the complex of tax measures to support entrepreneurship in Russia at the stage of the post-crisis recovery. To further stimulate entrepreneurial activity as a condition for a rapid post-crisis recovery of the country`s economy, the authors identified areas for adapting effective foreign tax practices to Russian business conditions.
Keywords: entrepreneurial activity, pandemic, taxes, tax tools, tax holidays, public policy, incentives, post-crisis recovery Highlights: ♦ the features of the impact of the COVID-19 pandemic on the activities of business entities are revealed, the problems of entrepreneurial activity that developed during the pandemic are systematized; ♦ the analysis of the implemented tax measures to support entrepreneurial activity in Russia is carried out, the necessity of their prolongation and improvement during the recovery of the economy from the pandemic is substantiated; ♦ the analysis of tax measures implemented in developed countries to support business activities during the pandemic allowed the authors to determine the tax tools of the Russian state policy to stimulate the entrepreneurial activity in the post-pandemic recovery.

Email:	nadezda.pilipchuk@mail.ru; taina_leb@yahoo.com; elenaf1972@yandex.ru; ul_rosh@mail.ru
Сведения:	Nadezhda V. Pilipchuk - Tver State University, Tver, Russia, Tatiana G. Sobolevskaya - Moscow State University of Food Production, Moscow, Russia, Elena V. Fedotova - Kaluga branch of the Russian State Agrarian University - Moscow Agricultural Academy named after K. A. Timiryazev, Kaluga, Russia, Ulyana Yu. Roshchektaeva - Kuban State Technological University, Krasnodar, Russia

Khalin V.I., Rasumovskaya E.A.

Assessment of the role of stakeholders in various forms of financing investment projects

Abstract. Currently, the economy of the Russian Federation is experiencing a crisis in the inflow of monetary capital. One of the ways to resolve the crisis that has arisen is to create conditions for effective financing of investment projects, including by ensuring a balance of interests of project stakeholders. This article reveals the importance of expectations, motivations and economic interests of all stakeholders in financing investment projects. In the course of the work, the correlation of the interests of stakeholders and their influence on the financial decisions of other categories of stakeholders, depending on the chosen method of financing the project, is given. An important emphasis is placed on the high level of dependence on the chosen financial strategy of stakeholders and the direct implementation of the investment project not only at the design stage, but also throughout its existence. The information base of the study was made up of both scientific works of economic researchers and regulatory legal acts of the Russian Federation in the field of investment, as well as the results of analytical activities of public authorities in Russia and the world. Based on the results of the work, the conclusion is made about the close relationship of the role of stakeholders in the process of investing capital in an investment project, as well as the potential possibility of transforming the collaboration of interests of all stakeholders into a measurable indicator in order to assess the socio-economic efficiency of the entire investment project.
Keywords: investments, financing, stakeholders, investment project, financing methodology Highlights: ♦ the analysis of the impact of the stakeholders of the investment project in various forms of financing investment projects is presented; ♦ based on a retrospective analysis of the implementation of investment projects in Russia and the world, an author`s assessment of the economic efficiency of the project implementation was carried out, depending on the motives and expectations of the project stakeholders and the influence of stakeholders on the final financial indicators of the investment project; ♦ it is concluded that there is an economic relationship between the role of stakeholders and the financing of investment projects, evaluation of the effectiveness of the final results.

Email:	Aptuct@list.ru; rasumovskaya.pochta@gmail.com
Сведения:	Vadim I. Khalin, Elena A. Rasumovskaya - Ural State University of Economics, Yekaterinburg, Russia

Yakovlev G.I., Terekhina D.G.

Improving the methodology for assessing the risk tolerance of business entities in the digital economy

Abstract. A substantial analysis of the main scientific approaches to risk management in the activities of business entities in the digital economy is presented. The key categories and methodological foundations of risk tolerance of organizations are considered, the author`s approach to the assessment and analysis of the stability of companies in the conditions of uncertainty of the entrepreneurial activity is proposed. The concept of "economic risk" is clarified, which is presented in the form of a structural and functional system reflecting the ratio of the cost components of the risk price and the corresponding costs. The aim of the work is to develop methodological approaches to assessing the risk tolerance of entrepreneurial companies at all stages of the development and commercialization of new products, works, services in the digital economy. As a result of applying an integrated approach to the level of risk tolerance, an individual algorithm for assessing the degree of the company`s resistance to external and internal factors, in the ratio of acceptable cost expressions of risk and financial risks, has been developed. The method of ensuring the assessment of the effectiveness of organizational decision-making in the conditions of ensuring the risk tolerance is presented, which is based on the integration of the main activities of the company with their constant analysis and control. A proprietary algorithm for analyzing the risk tolerance of business entities within the framework of the current control of the marginal cost indicators of their activities is proposed.
Keywords: risk, methodology, risk tolerance, entrepreneurship, economics, cost of risk Highlights: ♦ the substantial argumentation of the financial and economic justification of entrepreneurial risks from multidirectional positions is carried out reflecting possibilities of determining the limiting values of the enterprise`s risk tolerance and the principles of its formation; ♦ the methodological approach to the formation of risk level categories and risk tolerance management of the enterprise from the position of identifying the maximum permissible and maximum possible conditions of their existence in the current economic situation is presented; ♦ a method of complex assessment of the cost indicators of the resilience of entrepreneurial companies to external and internal threats is proposed, which can serve as a basis for building strategies for the development of companies in various industries for risk management.

Email:	dmms7@rambler.ru; dasha230198230198@mail.ru
Сведения:	Gennady I. Yakovlev, Daria G. Terekhina - Samara State University of Economics, Samara, Russia

ACCOUNTING, STATISTICS

Spiridonova LA, Korneeva T.A.

Application of ESG principles in the management accounting system of Russian companies

Abstract. The requests of the management of an economic entity to the management accounting system (MAS), in which financial and non-financial information about planned and incurred costs is generated, determine the need for further improvement of MAS, the development of its theoretical, methodological and organizational provisions and prospects. Sustainable development, which almost every company strives for, is a long-term strategy based on a set of interrelated principles implying concern for the environment, interests of the society, as well as social and corporate responsibility. The principles of ESG transformation are considered, as well as the issues of the application of ESG factors by Russian companies updated in the conditions of the contemporary economic reality in order to form a management accounting data system that ensures sustainable financial development taking into account the ongoing impact of risks. The analysis of the practice of applying ESG principles in various sectors of the economy is carried out, as well as the problems associated with the implementation of the ESG system at enterprises and corporations using observation and sampling methods are identified.
Keywords: ESG principles, sustainable development, management accounting system, ESG risks, corporate social responsibility Highlights: ♦ the ESG principles system and its role in the company`s management accounting system are identified; ♦ the necessity of integrating ESB principles and the company`s business strategy is substantiated highlighting the focus group of factors in accordance with industry specifics; ♦ a set of measures is proposed that contribute to the formation of information in the management accounting system as part of the implementation of the ESG concept in the company.

Email:	lspiridonova18@gmail.com; korneeva2004@bk.ru
Сведения:	Lyubov А. Spiridonova, Tatiana A. Korneeva - Samara State University of Economics, Samara, Russia

WORLD ECONOMICS

REGIONAL ECONOMICS

ECONOMICS, ORGANIZATION AND MANAGEMENT ORGANIZATIONS, BRANCHES, COMPLEXES

ACCOUNTING, STATISTICS