Perm University Herald. ECONOMY. 2014

PERM UNIVERSITY HERALD. ECONOMY. FIRST ISSUE. 2014

 

Section I. Economic-mathematical modeling

 

GREATION OF A REGIONAL COMPLEX ENVIRONMENT MODEL OF WHOLESALE ELECTRICITY AND POWER MARKET OF RUSSIAN FEDERATION

D.L. Andrianov, Doctor of Physical and Mathematical Sciences, Professor, Head of Department Information Systems and Mathematical Methods in Economics

E-mail: andrianov@econ.psu.ru

G.S. Starkova, Postgraduate Student, Department of Information Systems and Mathematical Methods in Economics

E-mail: starkova@prognoz.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The paper deals with the key approaches, methods and characteristics of energy consumption forecasting. The description of “Software package of the regional environment model of the wholesale electricity and power market of the Russian Federation” is given. The research is acute since the Prognoz Platform 7 model software package allows to obtain short-tem, mid-tem and long-term scenario forecasting assessment of electrical energy consumption of the key consumer groups.

Keywords: modeling and forecasting of energy consumption; software package; information-analytical systems.

 

ON A RESEARCH METHOD OF DYNAMIC MODELS OF MACROECONOMICS

P.M. Simonov, Doctor of Physical and Mathematical Sciences, Professor of Department Information Systems and Mathematical Methods in Economics

E-mail: simpm@mail.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

Updatings of some models of macroeconomics on the basis of introduction instead of inertial delay of the first order the inertial delay of the first order with piecewise constant argument are considered. Stability of some modified models of macroeconomics is studied.

Keywords: dynamic models of macroeconomics; inertial delay with piecewise constant argument of the first order; stability of modified models.

 

Section II. Regional economy

 

SOCIO-ECONOMIC PREREQUISITES FOR RUSSIAN LUXURY RETAIL DEVELOPMENT

A.G. Gorodnov, Doctor of Economics, Professor, Head of General and Strategic Management Department

E-mail: agorodnov@hse.ru

E.V. Zinchak, Lecturer, General and Strategic Management Department

E-mail: ezinchak@hse.ru

National Research University «Higher School of Economics», 603093, Nizhny Novgorod, Rodionova str, 136

Luxury retail development in Russia has certain socio-economic prerequisites, namely the growth of the income level and purchasing power as well as deep changes in the lifestyle of Russians. Moreover, the world luxury market is growing and the mobility of the population further raises its awareness of luxury products. This article represents the analysis and classification of the identified prerequisites for the luxury retail development in Russia.

Keywords: luxury market; luxury stores; development prerequisites.

 

STRUCTURE AND FACTORS OF INNOVATIVE BEHAVIOUR OF ENTERPRISES IN THE REGION

V.V. Prokin, Doctor of Economics, Associate professor, Department of Economics Theory

E-mail: ket@pstu.ru

T.L. Lepikhina, Doctor of Economics, Associate professor, Department of Economics Theory

E-mail: l-pstu@inbox.ru

E.L. Anisimova, Senior Lecturer, Department of Economics Theory

E-mail: nsmvktrn@mail.ru

Perm National Research Polytechnic University, 614990, Perm, Komsomolsky str., 29

The article gives the conceptual model and empirical analysis of the structure and factors of enterprises’ innovative behavior of in the Perm Krai.

Keywords: innovation; enterprises; behavior; region; model; empirical analysis.

 

THE HUMAN DEVELOPMENT INDEX AS AN INTEGRAL INDICATOR OF PERM REGION

V.M. Stepanova, Doctor of Economics, Associate professor, Department of World and Regional Economy, Economic Theory

I.I. Maksimenko, Doctor of Economics, Associate professor, Department of World and Regional Economy, Economic Theory

E-mail: Stepanowawm@rambler.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The article investigates the genesis of scientific thought about the state of economic performance and development of the country. Analyzed the components of the index of human capital development in the Perm region. The recommendations for the development of the regional economy.

Keywords: economic development; standard of living; human potential; human capital development index.

 

HUMAN CAPITAL AS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF THE REGION

E.V. Chuchulina, Doctor of Economics, Associate professor, Department of World and Regional Economy, Economic Theory

E-mail: chuchulina.ekaterina@yandex.ru.

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The article deals with the problem of the human capital development in the region. The author gives a technique of RHP calculation that is the rate of the human capital reserve in the region, which has not entered the labour market, yet, but will do soon.

Keywords: human capital; region; reserve.

 

ON THE DEVELOPMENT SOCIAL INFRASTRUCTURE IN RURAL

A.G. Svetlakov, Doctor of Economics, Professor, Department of Organization of Production and Entrepreneurship in Agriculture

V.N. Zequin, Doctor of Technical Sciences, Profesor, Head of t Builder-tion of Production and Materials Department

E-mail: sag08perm@mai1.ru

Perm State Agricultural Academy named after Academician D.N. Pryanishnikova, 614000, Perm, Petrapavlovskaya str., 23

The paper presents the modern trends of development of social infrastructure to the solution of urgent social problems, as well as a number of conditions for the formation of the region's food independence.

Keywords: social infrastructure of the village; the World Trade Organization; agribusiness; agriculture; public support.

 

Section III. Administrative accounting

 

ACTIVITY-BASED COSTING FOR MANAGEMENT COSTS DISTRIBUTION AT INDUSTRIAL ENTERPRISE

T.G. Sheshukova, Doctor of Economics, Professor, Head of Accounting, Audit and Economic Analysis Department

Реrm State National Research University, 614990, Perm, Bukireva str., 15

E-mail: sheshukova@psu.ru

V.V. Lenina, Doctor of Economics, Associate professor, Department of Economics and Company Management

E-mail: Vallenina@mail.ru

Perm National Research Polytechnic University, 614990, Perm, Komsomolsky str., 29a

K.A. Vorozhtsova, Economist, Finance Department

E-mail: Ksushulia@gmail.com

Perm MBSB Ltd “Sberbank of Russia”, 614000, Perm, Monastirskaya str., 4

The paper deals with traditional and the latest systems and methods of cost management proposed by Russian and foreign experts. The new system of activity-based costing is proposed. It allows to redistribute the enterprise’ indirect costs, in particular, management costs, in a more objective manner.

Keywords: cost management; traditional system of cost accounting; activity-based costing; ABC- management.

 

THEORETICAL ASPECTS OF BUDGETING AS THE ELEMENT OF RESOURCE ENSURING OF MANAGEMENT ACCOUNTING

E.R. Mukhina, Postgraduate Student, Department of Accounting, Audit and Economic Analysis

E-mail: scancens@rambler.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The paper discusses theoretical aspects of budgeting from the economic, legal, organizational and material points of view. Approaches to definition of the concepts "budget", "budgeting" are analyzed. Author's definition of the term "budgeting" is proposed. The purposes, the tasks, the functions, the principles of budgeting are determined. Some principles of budgeting are proposed.

Keywords: the budget; the plan; the planning; the principles of budgeting.

 

Section IV. Strategic planning

 

CORPORATION STRATEGIC PLANNING SYSTEM

P.V. Magdanov, Doctor of Economics, Associate professor, Department of Management

E-mail: mpv@psu.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The article considers the problem of organizing of strategic planning system within a corporation. The author suggests the strategic planning system model which consists of three main and four supporting subsystems. Decision making, change managing and strategic controlling subsystems are the core of the entire strategic planning system. The supporting subsystems are performing the functions of investigation, staffing, organizing and managing the strategic planning process.

Keywords: strategic planning system; corporation.

 

Section V. CONTROLLING

 

CONTROLLING MECHANISMS FOR DEVELOPMENT AND EFFICIENCY ASSESSMENT OF SMALL ENTERPRISE BUSINESS MODELS

V.V. Berdnikov, Doctor of Economics, Associate professor, Department of Economic Analysis

E-mail: berdnikovvv59@mail.ru

Financial University under the Government of the Russian Federation, 125993, Moscow, Leningradsky prospect, 49

The article presents the specifics of small enterprise business models. The latter classified in accordance with the prevalent mechanisms of value creation. It is proved that controlling instruments for business models development and efficiency assessment are to be used. The dependence of a company’s business value on variants of the company’s development implementation scenarios is shown, and the necessity of increasing business model adaptability for external environment is justified.

Keywords: controlling; business model; small business; efficiency; productivity; reflexive monitoring; value.

 

STIMULATING FUNCTION OF WAGES IN THE SYSTEM OF FUNCTIONS OF WAGES

A.V. Modorsky, Postgraduate Student, Department of World and Regional Economy, Economic Theory

E-mail: modorsky@list.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

Carried out in the article analysis of the functions of wages allowed to clarify the definition of the term and give the author's version of the classification functions of wages. Considered the incentive function of wages. Given the author's interpretation of the term "incentive function." Also in this article, pay special attention to the mechanism of determining the effectiveness of the incentive function of wages.

Keywords: wages; function of wages; stimulating function of wages; stimulation; wages; evaluation of stimulating function; effectiveness of incentive systems, wagecapasity, wagecutput.

 

Section VI. AUTOMATED BANKING MANAGEMENT SYSTEM

 

PROBLEMS OF DEVELOPING DECISION SUPPORT SYSTEMS BASED ON KPI, RISKS AND WAYS TO SOLVE AS APPLIED TO A LARGE-SIZE COMMERCIAL BANK

V.V. Ivanov, Postgraduate Student, Department of Information Systems and Mathematical Methods in Economics

E-mail: ivanovvasiliy12@yandex.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The paper deals with the problems and risks in the DSS (decision support system) developing based on KPI. The analysis is given on the basis of the experience in the field of development and implementation of such systems. Special attention is paid to the problems and risks associated with KPI modeling. The author suggests the ways to solve the problems.

Keywords: decision support system (DSS); Business Performance Management systems; key performance indicators (KPI); bank; indicators model; business case; management risks; project risks.

 

Section VII. BUSINESS COMPETITIVENESS

 

MANAGEMENT ANALYSIS OF ENTERPRISE COMPETITIVENESS

L.N. Matrosova, Doctor of Economics, Professor, Department of Economics and Applied Statistic,

E-mail: matrosova53@mail.ru

L.A. Zajtzeva, Postgraduate Student, Department of Economics and Applied Statistics

E-mail: lyudmila123654@mail.ru

Luhansk national university named after Taras Shevchenko, 91011, Luhansk, Oboronnaya str., 2

The research is devoted to various approaches to understanding the essence of the enterprise competitiveness management. The main elements of the management system and their interaction are analysed. Management system measures based on the identification of the enterprise problems are described.

Keywords: enterprise competitiveness management; enterprise competitiveness.

 

Section VIII. INTER-BUDGET RELATIONS

 

A NEW APPROACH TO IMPROVING THE SYSTEM OF INTERBUDGETARY RELATIONS

V.A. Shirobokova, Doctor of Economics, Deputy Director of IT Department

E-mail: verash111@mail.ru

Accounts Chamber of the Russian Federation, 119991, Moscow, Zubovskaya str., 2

This article is devoted to a possible way of improving the system of interbudgetary relations through the renunciation of formal principles and existing dogmas. The article outlines the fundamental problems of the existing system in terms of gaining financial self-sufficiency by the regions. The proposed approach involves radical changes in the logic of the interbudgetary relations.

Keywords: interbudgetary relations; RF constituents; financial self-sufficiency; fiscal capacity; interbudgetary flows; encouragement; improvement; new approach; regions grouping; self-sufficiency; tax law.

 

Section IX. ENTERPRISE ECONOMY

 

THEORETICAL ASPECTS OF CONSOLIDATION OF BUSINESS ORGANIZATIONS IN THE PERIOD OF ECONOMIC INSTABILITY

M.N. Rudenko, Doctor of Economics, Associate professor, Head of National Economy and Entrepreneurship

E-mail: rudenko@econ.psu.ru

E.D. Oborina, Doctor of Economics, Associate professor, Department of National Economy and Entrepreneurship

E-mail: oborina@yandex.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

This article contains information about economic and legal aspects of the creation of strategic alliances: analysis of Russian and foreign legislation, defines the basic types, types and motives of strategic alliances.

Keywords: competition; strategy; mergers and acquisitions; Alliance; competitive advantage.

 

BUSINESS ENVIRONMENT AS A FACTOR OF INTERACTION BETWEEN ENTERPRISE STRUCTURES

O.Y. Vorozhbit, Doctor of Economics, Professor, Department of Finance and Taxes

E-mail: Olga.Vorozhbit@vvsu.ru

N.Y. Titova, Postgraduate Student, Department of Accounting, Audit and Economic Analysis

E-mail: Natalya.Titova@vvsu.ru

Vladivostok State University of Economics and Service, 690014, Vladivostok, Gogolya Str., 41.

The article highlights the effects that encourage business organizations to interact. Approaches to the definition and classification of the business environment is investigated. The factors that promote and prevent the interaction of large, medium and small enterprises are highlighted.

Keywords: interaction of business structures; business environment; efficiency; effectiveness; integration.

 

Section X. ECONOMICS OF EDUCATION

 

SUSTAINABLE UNIVERSITY: IMPLEMENTATION PERSPECTIVES IN PSU

L.P. Kichenko, Doctor of Economics, Associate professor, Department of Marketing

E-mail: kichenko@econ.psu.ru

M.V. Pesternikova, Doctor of Economics, Associate professor, Department of Management

E-mail: marinapesternikova@mail.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

The purpose of this paper is to consider the perspectives of implementation the concept of sustainable university in day-to-day university practices. Using the theory and best practices of foreign universities the strategy map of PSU was elaborated. The importance of creation of the Coordination Centre for Sustainable Development of PSU is proved.

Keywords: sustainable development; sustainable university; strategic management; strategy map; economic efficiency; environmental safety; social responsibility; coordination.

 

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PERM UNIVERSITY HERALD. ECONOMY. SECOND ISSUE. 2014

 

Section I. Economic-mathematical modeling

 

POSITIONAL PARRING IMPULSE DISTURBANCES IN A CONTROL PROBLEM  FOR LINEAR  SYSTEMS WITH AFTEREFFECT

Maksimov V.P., Doctor of Physical and Mathematical Sciences, Professor, Department of Information Systems and Mathematical Methods in Economics

E-mail: maksimov@econ.psu.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

Dynamic models under consideration cover a wide class of models in mathematical Economics and Ecology taking into account some aftereffects. For such models, control problems are considered in a general case that the purpose of controlling is prescribed with the use of a finite set of linear functionals. The number of these functionals is independent of the dimension of the system. The system is subject to impulse disturbances which result in trajectory jumps with unknown previously time moments and values. A construction of regular (not impulsive) control is proposed wich solves the control problem despite impulse disturbances. It is assumed that information on the impulses occurred becomes known by the time of the feedback correction control that depends on the jumps values. To solve the control problem, a class of controls is described that contains both program and jumps-positional components. The proposed approach to the positional parring of impulse disturbances is essentially based on the fundamental results of contemporary  theory of functional differential equations, among which are the theorems on representation of solutions to linear systems with aftereffect, the properties of Cauchy’s matrix, conditions of the solvability for control problems with general target functionals in various classes of control actions (N.V. Azbelev, V.P. Maksimov, and L.F. Rakhmatullina, Introduction to the Theory of Functional Differential Equations: Methods and Applications, www.hindawi.com/books). An example is given that illustrates the utility of feedback control to parry impulse disturbances. Without the parring, the solution of the control problem takes a larger resource in control.

Keywords: economic dynamic models, systems with aftereffect,  impulse systems, control problems.

 

MODEL OF ECOLOGICAL AND ECONOMIC PROCESSES – AN OPTIMIZATION APPROACH

Druzhinin P.V., Doctor of Economics, Associate professor, Head of department modeling and forecasting of regional development

E-mail: pdruzhinin@mail.ru

Moroshkina M.V., Doctor of Economics, Associate professor, Researcher, Department modeling and forecasting of regional development

E-mail: Maribell74@mail.ru

Shkiperova G.T., Doctor of Economics, Associate professor, Senior researcher, Department modeling and forecasting of regional development

E-mail: shkiperova@mail.ru

Institute of Economics Karelian Research Centre RAS, 185005, Petrozavodsk, ave. Nevskogo, 50

A serious scientific problem is estimation of the environmental effect of economic development and identification of patterns in interrelations between environmental and economic characteristics of ongoing processes. Models of the development impact of the economy on the global environment are considered in the paper, special functions pollution offered and optimization models are built. The main advantage of the proposed pollution functions, which integrate economic and environmental indices, is that they help investigate the dynamics of the environmental efficiency of investments, analyse the effect of changes in the structure of investments and the economy, and take account of the possibility of one factor compensating for another. The equations relating the parameters of the functions describing the economy as whole and individual sectors are received. The problem of optimizing the distribution of investments by destination (new construction, modernization and environmental investments) and by sector of the economy is considered. Relations between the parameters of special functions are obtained under which the minimum pollution achieved (optimality conditions for the allocation of resources). The method of predicting environmental and economic development is proposed, including the optimization scenarios. Analysis of changes in pollution is executed depending on the dynamics of the gross regional product (emissions of pollutants and wastewater discharge). Three sectors were allocated by the level of pollution in Karelia and these sectors have been investigated. Calculations of functions pollution by sector of Karelian economy of 1998-2011 was performed and the ratio of the real and the optimal allocation of resources in the period is studied. It was shown that the distribution of resources is only partially consistent with the optimal in the 2000s. Conducted test calculations confirm the possibility of using the proposed technique.

Keywords: model, economy, environment, gross regional product, investment, modernization, air emissions, wastewater discharges.

 

ON IDENTIFICATION OF HIGH FREQUENCY TRADERS ON FINANCIAL MARKET

Arbuzov V.O., Postgraduate student, Department of Information Systems and Mathematic Methods in Economics

Электронный адрес: arbuzov1989@gmail.com

Ivliev S.V., Doctor of Economics, Associate professor, Department of Information Systems and Mathematic Methods in Economics

Электронный адрес: ivliev@gmail.com

Реrm State National Research University, 614990, Perm, Bukireva str., 15

One of the most significant changes in the structure of the financial markets over the past few years is the development of high frequency trading (HFT). According to expert estimates, the high frequency trading is responsible for most of the transactions in financial markets (e.g., more than 77 % of transactions in the UK market, according to «Tabb Group»). High frequency trading is able to influence the occurrence of systemic instability: for example, the loss of capitalization stock indices during the so -called "flash crash" in May 6, 2010 amounted about $ 1 trillion dollars in less than 10 minutes. The term high frequency trading is relatively new and has no clear definitions. Many researchers and financial market regulators define it in different ways. Issues related with the definition and identification of high frequency trading are becoming more relevant for modern markets. This article reviews approaches to the definition of high frequency trading. We provide an overview of high frequency data and methods used to analyze these data to study high frequency agents. We also analyze methods and approaches to identification of high frequency traders. Most studies of HFT, use classification provided by organizers of trade, while the identification of high-frequency market participants devoted a relatively small number of empirical studies.  Article summarizes the main approaches for identification (Kirilenko–Kyle, ASIC, IIROC). These approaches have some significant drawbacks, which requires the development of improved methods of identifying HFT.

Keywords: high frequency trading, high frequency traders, market microstructure, financial market modeling.

 

Section II. Regional and municipal economy

 

DEVELOPING OF METHODICAL APPROACH TO URBAN SPACE INTEGRATED ESTIMATION

Kataeva Y.V., Doctor of Economics, Associate professor, Department of World and Regional Economy, Economic Theory

E-mail: yvkataeva@rambler.ru

Lapin A.V., Doctor of Economics, Associate professor, Department of World and Regional Economy, Economic Theory

E-mail: transecon@yandex.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

During the transition to post-industrial epoch the role of cities and urban space functions are considerably transformed. New type of economic system shows new requirements to the  urban space as a space of people activities and business. To find out the possibilities to develop the city and to form the conditions for population reproduction, we need information about urban space quality of local territories. In majority cases, the existing methods are called to estimate general socio-economic parameters and population life-level indicators of separate cities, but not the urban space quality. Ecological ratings, ratings for business comfort, life-quality ratings, industrial production ratings, etc. are generated to estimate cities. But there is no any approach that could appreciate the city quality as the space for living, leisure, recreation and work and that could estimate a city friendliness and comfort. In the article a hierarchical approach for complex multi-level technique of urban space quality estimation is suggested. This technique doesn’t give a statistical estimation of urban space at the particularly period of time, but examines a dynamic aspect, that is connected with urban space processes and housing construction changes. Many indexes are calculated on the average values for several years, that gives a possibility to consider tendencies in cities transformation. On the base of suggested technique, the estimation of urban space quality index is calculated for the biggest cities of Volga federal district, the possibility for practice use of this method is proved.

Keywords: the urban space, hierarchical approach, integral assessment of urban space.

 

DETERMINATION OF FIXED CONTRACT PRICE FOR THE CONSTRUCTION OF SOCIAL FACILITIES IN THE TYUMEN REGION

Matys E. G. ,  Doctor of Economics,  Associate professor,  Department of Management

E-mail: matys_e@mail.ru

Shkileva A.A.,  Doctor of Economics,  Associate professor, Department of Management

E-mail: anna170280@yandex.ru

Tyumen State University of Architecture and Civil Engineering, 625001, Tyumen, Lunacharsky str., 2

     Determination of fixed contract price of social objects construction allows to form cost of construction, which will be built at the expense of the state and centralized capital investments, more efficiently and reliably. The basis for determining the contract price of construction  work are prices calculated by applying the estimated system standards, taking into account the specific conditions of contract and the use of the change in prices for the resources consumed . In this case , contract price of construction must meet the following requirements: be beneficial to the customer; protect the interests of the contractor. Price should provide a reduction in the duration of construction, the use of inexpensive resources, improving the technical level and quality of constructed objects . Benefit for the customer is to achieve a ratio "price - quality". Achieving the interests of the contractor depends on the amount of income that he can get from the completed construction works and return value of the actual costs spent on the construction work, which can achieved by using a system index generated at the time of execution. Correctly defined fixed contract price must satisfy the interests of both the customer and the contractor. Therefore, in the article considers  the definition of fixed contract price based on forecasted inflation rates published by the General Directorate of Construction in the Tyumen region. It takes into account benefits the main participants of contractual relations. Proposed method of the definition fixed contract price was tested on a real object - military training center for service in the Russian army in the village of Uvat Tyumen region. Method of the definition of the fixed contract price, which the authors considered, provides more precise costs for the projects under construction by the state and centralized capital investments. It is simple to use, requiring no additional cost and demand of construction enterprises.

Keywords: customer, contractor, construction cost, fixed contract price, to construction, municipal budget, forecast, forecasted inflation rates, construction financing, construction budget.

 

INTEGRATIVE APPROACH TO SECONDARY RESOURCES USING MANAGEMENT ON THE LEVEL OF THE REGION

Subbotina E.V., PhD in Economics, Professor assistant of World economy and Economic Theory Department

E-mail: sevpsu@gmail.com

Tyutyk O.V., PhD in Economics, Professor assistant of Management Department

E-mail: tyutyk@mail.ru

Martyanov N.S., PhD in Economics, Professor assistant of Management Department

E-mail: mart@psu.ru

The ecological component which predetermines a vector, character and features of regional social and economic development is a key element of the present stage of social development. Stability searching in the evolutionary process predetermines need of sustainable regional development strategy formation from the point of the concept view that is within interdisciplinary of ecology-economic approach. The problems of resources exhaustibility (variety loss) in ecological systems and environment protection problems present as a key aspects at regional development strategy elaboration.

Keywords: Sustainable development, secondary resources, regional economy strategy, economic incentives.

 

Section III. Enterprise economy

 

INCENTIVE SCHEME IN THE OIL AND GAS COMPANY: EFFICIENCY ANALYSIS

Modorsky A.V., Assistant, Department of World and Regional Economy, Economic Theory

E-mail: Modorsky@list.ru

Реrm State National Research University, 614990, Perm, Bukireva str., 15

In the course of growing lately competition problems in the global financial markets, as well as an additional negative impact on the economy of the Russian Federation foreign sanctions due to the unstable situation in Ukraine, the domestic companies have to constantly look for internal resources for the further successful development. One of these internal resources is human capital. Effective work with the staff of the company will allow domestic firms to discover new horizons. But to move on, you need to understand where we are today. To do this, any company needs to spend analytics situation. At the same time without attention shall remain effective incentive system. That is the issue addressed in this article. The article analyzes incentive system in the oil and gas company. Two groups of indicators are applied in the research: overall performance indicators and specific indicators that are targeted to measure  efficiency of  salary incentive function. The analysis shows that the overall performance that assess working with the staff of the company as a whole, have a significant impact global factors: the growth of oil prices on world markets , inflation, etc. At the same time, specific indicators that evaluate the effectiveness of micro-level , reveals a number of significant problems in the system of incentives . In general, it should be noted that the presence in the arsenal of HR- practitioners of both groups of indicators will increase the effectiveness of incentive systems analysis and thereby identify additional reserves to intensify growth.

Keywords: wages, incentive function of wages, stimulation, salary, evaluation of incentive function, effectiveness of incentive scheme.

 

PRICING SIMULATION BASED ON THE INTEGRATED ASSESSMENT OF THE MILK FLOW

Perebyynis V.I. , Doctor of Economics, Professor, Head of Department of Business Administration and Management of Foreign Economic Activity

E-mail: perebyynis@gmail.com

Poltava University of Economics and Commerce, 36014, Poltava, Koval str., 3

Serdiuk T.N., Assistant, Department of Management

E-mail: tanya_s21@mail.ru

Poltava State Agrarian Academy, 36003, Poltava, Skovoroda str., 1/3

In the conditions of growing competition dairy enterprises face with the need to improve product quality and reduce its cost. The specified depends on the quality of raw milk and the level of purchase price according. Therefore there is a necessity to stimulate the producers of milk to improve his quality and increase the volume, and also to make payment according to current market conditions and taking into account indicators milk flow. It was presented a model of the milk purchasing price formation based on the integrated assessment of milk flow entering the processing plant. The model takes into account the fact that purchase prices for milk have two components: a base purchase price, the level of which dairy plants has a decisive influence, and supplement, that depending on the quality of milk and are under the influence by dairy producers. The purchase price of raw milk is proposed to determine from the base value of the average monthly purchase price of milk in depending on the group of suppliers, absolute change and integrated assessment of milk flow indicators. The efficacy and risk of application of the proposed model in the interaction of dairy enterprise suppliers are determined by using simulation modeling. The feasibility of applying the proposed model of purchasing prices of milk for each class was set. Main advantages and disadvantages of using the model are defined. It was prove that milk processing enterprises have the opportunity to create a flexible system of payments to suppliers by the use of model of the milk purchasing price formation based on the integrated assessment of milk flow. This system of calculations will take into account the market situation, the state of the provide company of the raw material; will focus on the improvement of indicators of the milk flow.

Keywords: milk, pricing, pricing model, the purchase price, the milk flow.

 

THEORETICAL-METHODOLOGICAL BASES PROCESS APPROACH TO MANAGEMENT IN INDUSTRIAL ENTERPRISES

Tashkinov A.G., Postgraduate student, Department of Management and Marketing

E-mail: alekss.perm@gmail.com

Perm National Research Polytechnic University, 614990, Perm, Komsomol prospect, 29

In modern conditions market environment, the question for the effective development of industrial enterprises that are part of the military-industrial complex of Russia is relevant in this case the fundamental core of bearing internal environment is the organizational management structure, which defines the objectives and business development strategy, depending on the rapidly changing external environment.

One of the issues is also inefficiency to run an excessively big organization which is not well adapted to operate in the market. The point is that the only approach to management used at these enterprises is functional, functions being distributed among the employees, departments and divisions.  With such an approach there is no understanding of the role the employees play in making decisions and achieving the goals. In huge organizations functional is not the optimal approach. To solve the problem indicated by the author suggests the use of a process approach to management.

The article reveals the content of the fundamental concepts of business-process as the most important category of the facility management in relation to the organizational structure of management in the implementation of the process approach to the management of an industrial enterprise. Refined the concept of "business-process" and "process approach to management" in the management of industrial enterprise.  Developed a process- oriented management model , which is an ordered set of hierarchical network of business-processes arrayed horizontally, with reference to the functional control units that pervade the various functional areas of the main activities of an industrial enterprise. New process- oriented management model of industrial enterprise is not built on the basis of the organizational management structure , and on the basis of allocation for the distribution of BP levels of responsibility with the establishment of key performance indicators ( KPI) for the business process owners.

Process approach to management is one of the most efficient methods of improving the activity of industrial enterprises in Russia today. It implies identification of processes with regard to the most important strategic trends and their management to achieve efficiency. This is what makes process approach to management attractive and perspective.

Keywords: business-process, organizational structure management, process-oriented management model, process approach to management.

 

Section IV. Economics of agro-industrial complex

 

CHARACTERISTICS OF DEVELOPMENT OF REGIONAL AGRICULTURAL INDUSTRY IN THE WTO

Pytkin A.N., Doctor of Economics, Professor, Director of Perm Branch of the Institute of Economics, Ural Branch of the Russian Academy of Sciences

E-mail: pfie@mail.ru

Balandin D.A., Doctor of Economics, Senior Researcher

E-mail: pfie@mail.ru

Perm Branch of the Institute of Economics, Ural Branch of the Russian Academy of Sciences, 614990, Perm, Lenin st., 13A

During all the existence of the civilization the main characteristic of agricultural industry has been meaning of the “land” as space base of interaction between human and nature in which the land is general mean of production. Global processes actualize problems of food security both on state and regional levels. Our management experience of agricultural development needs creative understanding on the base of system analysis and methodological generalization. Due to this reason the authors have devoted this article to the characteristics of development of a regional agrarian and industrial complex in the conditions of an aggravation of the competitive environment. Separate aspects of agrarian activity on the basis of the analysis of practice of the entry of the states in the WTO are considered. During the research  some results of theoretical and methodological bases of agricultural production management has been achieved. The first results of work of agro-industrial complex in new conditions of managing which allowed to offer conceptual bases of transition to modern management of agrarian and industrial complex are analysed. Author’s vision of territorial differentiation of agro-industrial activity on the example of the Perm region is formulated. The complex of suggestions for improvement of management by regional agrarian and industrial complex in the conditions of joining of Russia to the WTO is developed. The scientific novelty of the article is following: the offered recommendations will allow to optimize processes of ensuring competitiveness of regional agricultural producers. The results of the research permit to make conclusions that continuation of researches in this direction will give a new impulse of realization of a state policy of development of agriculture both in Russia as a whole, and in its regions.

         Keywords: region, agro-industrial complex, the World Trade Organization (WTO), agriculture sector, agricultural production, transnational integration, program management, sustainable development, competitive environment, local self-government.

 

REGULATION REPRODUCTION PROCESS OF AGRARIAN ECONOMY: REGIONAL TERMS

Svetlakova N.A., Doctor of Economics, Professor, Department of Organization of Production and Business in Agro-industrial Complex

E-mail: organiz@pgsha.ru

Khairullina O.I., Doctor of Economics, Associate professor, Postdoctoral student, Department of Organization of Production and Business in Agro-industrial Complex

E-mail: olga-hair59@rambler.ru

Perm State Agricultural Academy named after Academician D.N. Prianishnikov, 614990, Perm, Petropavlovska str., 23.

Effective functioning of the reproductive processes in the agrarian economy ensures the competitiveness of the industry. Economic independence allows regions to develop mechanisms impact on agricultural subjects. The main goal - is to support the development and production. Budget funding shortfall at the regional level creates problems in the agrarian economy. The main goal is to bring the federal budget and private investors. Reproductive approach to agrarian economy will create an effective regulatory mechanism.  For the study used monographic, economic and statistical methods. The novelty of the study is a comprehensive study of the stages of the reproductive process. In particular, the production, distribution, exchange and consumption. The results indicate instability of legislation. This causes are serious difficulties for the farmers in making sound management decisions. Problems of agricultural development and their solutions are directly dependent on the adequacy and balance of the regional budget. To assess the quality of distribution of subsidies on territorial basis municipalities were differentiated into groups depending on the amount of revenue per ruble subsidies. Successfully operating entities receive more funding. Losing organizations haven’t receive government support. For the further successful development of the industry need a system solution program-target method of the existing problems. Destinations agrarian policy should be implemented through the creation of an effective economic mechanism of regulation reproductive processes.

Keywords: agriculture, reproductive process, regulation, financing, budget, efficiency, group, region.

 

Section V. Insurance

 

DETERMINATION OF THE EXPECTED DAMAGE TO THE ENTERPRISE FOR VARIOUS OPTIONS FOR THE PARTIAL TRANSFER OF RISK TO THE INSURER

Rostova E.P., Doctor of Economics, Associate professor, Department of mathematical methods in economics

E-mail: el_rostova@mail.ru

Samara State Aerospace University named after academician S.P. Korolyov (National Research University), Samara, Moskovskoye shosse, 34

The management of industrial risks is always a hot topic, because of the intensive and extensive growth of the industry. Risk management involves the transfer of risk expressed by the insurance and saving, and risk reduction. For the most effective risk management, the management company should determine the amount of risk transferred to the insurance and left on his own hold. The issue of correct definition of the provision of self-insurance is important as it is connected with cash, withdrawn from circulation or storage of stocks in kind. The excess amount of the provision leads to an increase in lost revenue, insufficient provision dangerous increase in damage from unexpected event production failure. The article presents an assessment of the expected damage to the company, which has insured its risks. Variants of the transfer of risk from the use of insurance "first risk" and franchises. Varying parameters are the sum insured and the amount of the deductible, which characterize the boundary limit of liability of the policyholder and the insurer. The obtained formulas allowing to determine the conditions of the contract of transfer of risk, depending on the amount assigned accountabilities of the enterprise and the insurance company. The distribution function of the damage, considered in the paper presented exponential, normal and uniform distribution of a random variable. Presents the results can be used by risk managers and the company's management to estimate the amount of self-insurance for events in partial insurance.

Keywords: risk, damage, insurance, the probability distribution of a random variable, self-insurance, the expectation of damage.

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PERM UNIVERSITY HERALD. ECONOMY. THIRD ISSUE. 2014

SECTION I. ECONOMIC THEORY

 

ECOLOGICAL EFFICIENCY AND FUNCTIONS OF AGENTS’ BEHAVIOUR: WHAT CAN ECONOMIC THEORY SAY?

Oleg S. Sukharev, Doctor of Economics, Professor, Chief Researcher

Institute of Economics of the Russian Academy of Sciences; 32, Nakhimovsky Avenue, Moscow, 117218, Russia

E-mail: o_sukharev@list.ru

The problem of social efficiency and ecological efficiency correlation is considered in the paper. Conceptual framework describing “ecological” efficiency of various systems, such as macroeconomics, a firm or any other system, in terms of economic theory is elaborated. It is shown how ecological efficiencyand the problem of market economy regulation, external effects in particular, correlate. The author introduces correlations which allow to estimate ecological efficiency and ecological programs cost value. Besides, the basic idea is that modern economic theory does not consider ecological development tasks as an integral condition for economic growth. This dominating theoretical paradigm demands changing. In some models of economic growth ecological costs are considered as a factor of its inhibition and its rate reduction. Such representation is not correct in the author's opinion. In the article the concept of social, national economy and ecological efficiencyis highlighted, the basic axioms of efficiency theory are formulated. From the perspective of an economic agent functioning the concept of function of health and qualifications is introduced and a model assessing the state of the agent and its changes in terms of these functions is provided. The author enounces an agent's welfare model from the standpoint of these functions, demonstrates a special state - dysfunction, moreover, introduces an analytical solution for the model, which provides connection between the function of health and qualifications, and demonstrates the possibility of using this approach at the level of macroeconomic analysis.

Keywords: ecological efficiency, externalities, function of health reserve and agents’ qualifications.

 

THE NANOLEVEL OF ECONOMIC HIERARCHY

D.N. Shults, PhD in Economics, Associate professor, Department of Information Systems and Mathematic Methods in Economics

E-mail: shultz@prognoz.ru

Реrm State University; 15, Bukireva str., Perm, 614990, Russia

The range of issues related to an individual is crucial for modern economics. It is possible to talk about appearance of nanoeconomics as a new branch along with the traditional micro- and macroeconomic theories. The main objective of the research is to analyze the achievements of various scientific schools concerning nanoeconomics. In the research methods of historical and comparative analyses are used. As for the novelty of the work, the issues of nanoeconomics are considered here in terms of hierarchical analysis.

Behavioral economics denies the idea of economic agents rationality; evolutionism is based on bounded rationality; neoinstitutionalism and ethical economics preserve the concept of rationality in the theory developing criteria for rationality of higher orders (metarationality). Evolutionism rejects neoclassical economics and suggests a new paradigm; behavioral economics criticizes the axiom of rationality, but it is still not clear what changes into the theory it entails; neoinstitutionalism broadens and deepens the neoclassical theory maintaining its core; ethical economics develops the neoclassical model as its own special case. Neoinstitutionalism is like economic imperialism that tries to extend the methods of economic analysis on issues of other fields such as sociology. Behavioral economics is, rather, expansion of psychology into economics; evolutionary theory - biology expansion into economics; ethical economics – ethics expansion into economics.

Keywords: hierarchical economics, nanoeconomics, behavioral economics, rationality, evolutionary economics, institutional economics.

 

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Shults D.N. The Nanolevel of Economic Hierarchy

 

RUSSIA AND BELARUS: A DYNAMIC VIEW OF SUSTAINABLE DEVELOPMENT

Elena A. Tretyakova, Doctor of Economics, Professor, Department of Economic and Finance

Perm National Research Polytechnic University; 29, Komsomol prospect, Perm, 614990, Russia

E-mail: E.A.T.pnrpu@yandex.ru

The concept of sustainable development of socio-economic systems being developed by the world community. One of the most important areas is the improvement of the methodology for the assessment of sustainable development. Most of the currently existing systems of indicators are static and do not allow us to estimate the dynamics of the level of balance of the indicators of social, economic and environmental components. Considering sustainable development as a dynamic process, the author proposes to use the method of dynamic standards. In this article, the author proposed a new method of estimating comparative dynamics tempo characteristics of indicators of sustainable development of the national socio-economic systems. Using the proposed method, the author analyzes the equilibrium dynamics of social, economic and environmental indicators of sustainable development of the Russian Federation and the Republic of Belarus for 2005-2012. The results of the study revealed an imbalance in the ratio of the tempo of the characteristics of individual social, economic and environmental indicators. This indicates the priority of economic issues in decision making. Therefore, it is necessary to pay more attention to the values and dynamics of social and ecological indicators of sustainable development. The fight against environmental consequences of economic activity, introduction of resource - and energy-saving technologies, reducing waste production and consumption, increasing the rate of their use and disposal, strengthening the measures for reforestation and land reclamation, to reduce the incidence of population, income growth and ensuring a decent standard of living are important for both countries. The research results can provide the basis for the development of programs for sustainable development for the Russian Federation and the Republic of Belarus.

Keywords: Sustainable development, sustainable development indicators, assessment of sustainable development.

 

Section II. Regional economy

 

SIMULATION OF REGIONAL DEVELOPMENT SERVICES MUNICIPAL SERVICES

Dmitry G. Demyanov, PhD in Economics, Associate professor, Department of Mathematics and Informatics

Financial University at the Government of the Russian Federation, Chelyabinsk branch; 58 Rabotniz str., Chelyabinsk, 454084, Russia

E-mail: x-line@rambler.ru

The article discusses approaches improve the methods and models accommodate economic entities in the domestic service.

The introduction of new practices of government regulation in the form of a real spatial planning development of domestic service as a whole does not pay enough attention.

Based on the analysis of existing economic and mathematical models of accommodation, the author proposed a new element of the system under study - "terminal services".

Methods of economic-mathematical modeling formalized process for determining placement in the form of a simulation model of optimal allocation of subjects consumer services.

The novelty of the research is applied in nature. Independent practical importance: a methodology for the formation and implementation of an algorithm for solving the problem of locating the subjects of consumer services with the help of the simulation model and the conditions of its use in current practice; Computer realization-tion simulation model of accommodation in the form of software and information center dedicated to the practical use of the institutions of state power; forecasts and ratios change indicator system development and deployment of consumer services business entities for a period of 5 - 10 years.

Based tools developed for the city of Chelyabinsk, optimal placement area businesses. Based on the information developed plans to provide services to the population indicating the recommended types of businesses recommended for placement by the number of new jobs, and others. Indicators. Tools developed by the author can be the basis for improving methods of territorial planning, and development of personal services by the government and self-government.

The implementation of public-private partnerships in the consumer services acts developed in the study programs on development of the medium term, based on the obtained forecast development indicators.

Keywords: simulation, deployment model, management development, consumer services, prediction.

 

CLUSTER IN REGIONAL TIMBER PROCESSING COMPLEX AS THE BASIS FOR ITS COMPETITIVE GROWTH

Anna А. Kiseleva, Senior Lecturer, Department of Marketing

Perm State University; 15, Bukireva Str., Perm, 614990

E-mail: anny-kiseleva@yandex.ru

One of key factors of industry markets development is formation of a competitive cluster system. Timber processing complex of the Perm territory has huge potential to increase its contribution to economic growth, but its raw materials base is not fully used. In order to provide availability of the resources it is necessary to assume measures for formation of a cluster that will conduce to increase in competitive advantages of enterprises belonging to the Perm territory’s timber processing complex in international markets.

In this article the author proposes a model of the Perm territory’s timber cluster meant to increase competitiveness of timber industry in economics of the region.

The author considers in detail the structure of the proposed cluster and describes a pattern of interaction between all the participants. It is suggested that the timber cluster structure include companies involved in timber harvesting, manufacturing saw timber and wooden tare, pulp production, manufacturing of other articles made of paper and paperboard, wood chemical industry, service companies, infrastructure, research and educational organizations, institutional structures as well as enterprises supplying raw materials to the market.

Cluster development will help create economic zones providing better social conditions at the regional and municipal levels. Besides, implementation of the proposed measures will allow for competition among business systems, which will contribute to providing ultimate consumers with products of high quality, improving efficiency and increase in tax revenues to the budget.

Keywords: regional industry markets, regional timber processing complex, government control, government support, cluster, competitive advantages, competitiveness.

 

SECTION III. ENTERPRISE ECONOMY AND MANAGEMENT

 

THE BOUNDARIES OF ECONOMIC FEASIBILITY OF TAX INCENTIVES FOR INNOVATIVE BUSINESSES

A.V. Molodchik, Doctor of Economics, Prof., Head of Department of Management and Marketing

E-mail: mim@pstu.ru

V.P. Sevastyanov, PhD in Economics, Assoc. Prof., Department of Management and Marketing

E-mail:  texuniver@gmail.com

Perm National Research Polytechnic University, 614990, Komsomolskiy prospect, 29

Innovative development of Russia and the region is impossible without well-developed innovation infrastructure, and, in particular without those elements of it that provide financial support to innovative businesses. A special role is played by the public institutions aimed at promoting the innovation activity. The provision of tax incentives for innovative businesses should be considered as the most recent form of the government support. This does not require the State to divert the existing financial resources but just not to take out the funds earned by the businesses.

The article shows that there are objectively determined boundaries of the economic feasibility of tax privilege for income tax for innovative businesses, whereby a balance of state interests and needs of businesses that implement innovative development programs is provided.

The authors have developed a method of rapid analysis of innovative programs of businesses, focused on practical application, that enables finding economic parameters under which the government expenditure for financial support of businesses is compensated by the increase in payments to the income tax budget from those businesses. This method allows for formation of a normative structure that defines the border lines for Tax Incentives Economic Feasibility for supporting the innovation activities of businesses. These normative values are advisable to lay in the local normative acts that govern activities of government agencies for financial support of businesses implementing the innovative programs. They are easy to use for conducting all sorts of competitions of the innovative businesses as well as for making decisions on the government support of modernization programs of production of industrial corporations.

Keywords: innovation, industry, innovation infrastructure, modernization, tax incentives, economic feasibility.

 

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Molodchik A.V., Sevastyanov V.P. The boundaries of economic feasibility of tax incentives for innovative businesses

 

MODERN PROBLEMS OF ECONOMIC EFFICIENCY EVALUATION OF INNOVATIVE PROJECTS

Irina V. Elohova, Doctor of Economics, Professor, Head of Management of Finance department

E-mail: elohova@pstu.ru

Svetlana E. Malinina, Postgraduate student, Department of Management of Finance

E-mail: chumakova-svetlana@list.ru 

Perm National Research Polytechnic University; 29, Komsomol prospect, Perm, 614990, Russia

Now questions of management and an assessment of innovative projects become objects of close attention both at the level of state the authorities, and at the level of separate branches and the enterprises. As a result, the responsibility of experts of all levels in adoption of competent administrative decisions is increased today at an assessment of efficiency, a financial solvency and an assessment of risks of innovative projects.

Despite considerable number of scientific development by techniques the estimates much of them are devoted only to the description of theoretical aspects of innovative activity and an assessment of efficiency investment, instead of innovative projects. In the existing methodical provisions applied to an assessment of efficiency of innovative projects, the attention is focused on the description of methods of an assessment of the efficiency, accepted for investment projects. In them there are no the specific techniques, capable to estimate various risks and uncertainty, feature of financing, probabilistic characteristics of basic data of innovative projects. Unlike already known and widely applied to an assessment of efficiency of investment projects of techniques, techniques of an assessment of economic efficiency of innovative projects, according to authors, have to consider specific risks and the uncertainty, caused by technical and market novelty of innovations. Besides, options of financing of innovative projects differ from investment owing to specifics of venture risk.

On the basis of the marked-out features of innovative projects the new theoretical and methodical development, new approaches to an assessment of efficiency of innovative projects taking into account existing methods and characteristics are necessary.

Novelty of this publication is systematization of differences of innovative projects from investment, allowing authors to formulate in the conclusion of the direction of improvement of existing techniques of an assessment.

     Keywords: innovation, investment project, innovative design, economic efficiency, the discount rate.

 

SECTION IV. THEORETICAL AND METHODOLOGICAL BASES OF AUDIT AND CONTROL

 

DEVELOPMENT OF THEORETICAL BASES OF JUDICIAL AND ACCOUNTING EXAMINATION: ASSESSMENT OF THE EXPERT QUALIFICATIONS AND ETHICAL PRINCIPLES

Tatyana V. Pashchenko, PhD in Economics, Associate professor, Department of Accounting, Audit and Economic Analysis

Реrm State National Research University; 15, Bukireva str., Perm, 614990, Russia

E-mail: paschenko@econ.psu.ru

Forensic accounting can be carried out both state, and non-state experts. As the last involvement of audit organizations, individual auditors or scientists is possible. However in the legislation there are no accurate requirements to qualification of non-state experts. In practice it leads to unequal position of the state and non-state experts, and also can be a reason for revision of results of the forensic accounting which has been carried out by the non-state expert, and purpose of repeated examination that, in turn, will increase the term of consideration of the case in court.

The purpose of this research is establishment of certain uniform organizational and methodical requirements to experts and a procedure of their activity. Research is based on studying and generalization of a theoretical and practical material, the comparative analysis of legislative base. The author used such methods of research, as the analysis and synthesis, classification, group, logical, system and complex approaches.

In this regard introduction of certain objective criteria of an assessment of qualification of experts-accountants is expedient.  Such assessment will allow to trace maintenance by experts of a due skill level.  For development of organizational aspect by the author it is offered to establish the uniform principles of carrying out accounting examination, proceeding from the principles of expert activity as a whole, and also audit as type of independent financial control.

As part of evidential base at judicial proceedings of rather economic offense the conclusion by results of judicial and accounting examination has to contain answers to the questions posed on a being and shouldn't have the bases for a deviation. The rejection of the expert opinion is, as a rule, possible in view of incompetence of the expert, his interest or poor carried out forensic accounting. For this purpose the author in article introduction of the principles of legality, independence, objectivity and completeness of research, professional competence and professional scepticism is offered and forms of the conclusions of level and of productivity of professional activity of experts-accountants are developed.

Keywords: forensic accounting assessment, auditing, financial control techniques, ethic principles, expert standards.

 

ON THE PROBLEMS OF AUDITING ACTIVITIES IN RUSSIA THROUGH THE PRISM AGREED-UPON PROCEDURES

Alina V. Posokhina, PhD in Economics, Associate professor, Department of Accounting, Audit and Economic Analysis

Реrm State National Research University; 15, Bukireva str., Perm, 614990, Russia

E-mail: PosohinaPerm@mail.psu.ru

In Russia and in the world there was a shift from the classical audit to consulting activities of audit firms. Such entails issues relating to the delimitation of species of audit activity, the definition of principles and methods of modern audit.

Author of the article made a comparison kinds of audit activity in the Russian Federation with an emphasis on supporting and other audit services. A comparative analysis revealed significant problems audit development arising in the provision of different types of audit services. Here they are. Problem 1: imprecise terminology for certain types of services (for example, for other services). Problem 2: the lack of standards of auditing activities for other services. Problem 3: the unclear division of the concepts of "reasonable level of confidence" and "limited level of confidence". Problem 4: the difference options description purposes. Issue 5: the change in the composition of ethical principles in the provision of related services. Problem 6: the expansion of the range of action of the auditor through the application of other sciences (development of an interdisciplinary approach). Issue 7: imprecise boundaries types of audit opinions on the financial (accounting) statements and conclusions on the Review.

As a result, identify problems associated with audit and other services, the author offers possible solutions. The described embodiments are based on the modern theory of auditing and international auditing standards. Solving Problems 1, 2, 4, 5, 7 seems to change of Russian auditing standards. Problem 3 involves in-depth study of communication "calculated" areas of audit, for example, risk, materiality, errors. Author’s offers on the issue of 6 are summarized in Table. They define the options for extending audit techniques through an interdisciplinary approach.

Gradual solution of these problems will contribute not only to the development of the theory of the audit, but also improving the effectiveness of audit services.

Keywords: audit, auditing activities, audit-related services, survey verification, agreed procedures, compilation of financial information, audit techniques, audit standards.

 

SECTION V. ENTERPRISE FINANCE

 

FORMATION OFTHE CREDIT RATING OF BUYERSTO DIFFERENTIATECOMMERCIAL CREDIT TERMS

Valentina A. Volostnova, PhD in Economics, Associate professor, Department of Financial Management

The Higher School of Economics − Perm; 38, Studencheskaya str., Perm, 614070, Russia

E-mail: vvolostnova@hse.ru

One of the first stages of management of a debt receivable (after its analysis) is working out of a credit policy, namely the decision of a question on the one whom to grant the commodity loan, on what conditions and for what term. Competently developed credit policy allows to maximize a monetary stream and to compensate the risk taken up by the company that, finally, raises cost of the company and well-being of shareholders. For stimulation of increase in volumes of sale of production at simultaneous minimization it is brave it is necessary to approach selectively to conditions of the conclusion of contracts with buyers. Production realization on various conditions means formation of a credit policy on the basis of a credit rating. The average estimation of the whole complex, the indicators described in work is put in a basis of ranging of clients. In article basic elements of a credit rating and the credit policy of the enterprise, criteria of credit status of buyers are presented. Novelty is reduction in conformity of a rating of reliability of clients and the period of granting of a delay of payment, the account of charges of a debt receivable taking into account term of its reference and average cost of the capital. Being means of attraction of buyers, the commercial credit, that is granting of a delay of payment, should be economically effective, hence, the losses caused by derivation of own means from a turn, should be blocked by benefit from sales volume increase is a main objective of formation of a credit rating. Work result is that application of the offered rating will allow not only to differentiate conditions of granting of the commercial credit to buyers, but also to define influence on potential profit of the enterprise-seller.

Keywords: debt receivable, the credit policy, credit status, credit rating.

 

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PERM UNIVERSITY HERALD. ECONOMY. FOURTH ISSUE. 2014

STRATEGY OF DEVELOPMENT OF THE JOURNAL “PERM UNIVERSITY HERALD. ECONOMY”

Tatyana V. Mirolyubova, Doctor of Economics, Professor, Head of Department of World and Regional Economy, Economic theory, Dean of Economics Department, Editor in Сhief

E-mail: mirolubov@list.ru

Elena V. Bazueva, PhD in Economics, Associate Professor, Department of World and Regional Economy, Economic theory, Deputy Chief Editor

E-mail: bazueva.l@mail.ru

Tatyana Y. Kovaleva, PhD in Economics, Associate Professor, Department of World and Regional Economy, Economic theory, Executive Secretary

E-mail: kovalevatu@yandex.ru

Реrm State University; 15, Bukireva str., Perm, 614990, Russia

The Editorial board of Perm University Herald. ECONOMY justify necessity of elaboration of a scientific journal development strategy as a system of actions aimed at the increase of credibility and quality of the scientific edition in accordance with requirements of the international standards and citation index Scopus and Web of Science, inclusion of the Herald into the international citation bases Scopus, Web of Science, Directory of Open Access Journals, etc. and also achievement of bibliometric indicators corresponding to average means of economic journals in Scopus and Web of Science.

Analysis of the journal development history and indicators of its publication activity in the system Russian Index of Scientific Citation showed that the scientific journal of the economic faculty of the Perm State University has good starting conditions to promote the Harold into the international scientific society. Subjects of the journal articles correspond to priorities of fundamental and applied researches in the sphere of economic knowledge. Results of these researches are interesting for the local and foreign scientific society.

Keywords: science, education, journal, strategy, international standards of publication, bibliometrics, publication activity.

 

SECTION I. ECONOMIC-MATHEMATICAL MODELING

 

ON MODELLING TICK SIZE REGULATION CONSEQUENCES USING IMITATION MODELS OF FINANCIAL MARKET

Vladislav O. Arbuzov, Postgraduate student, Department of Information Systems and Mathematical Methods in Economics

E-mail: arbuzov1989@gmail.com

Реrm State University; 15, Bukireva str., Perm, 614990, Russia

Technological and regulatory changes in the last two decades transformed the nature of the financial markets. Increased automation of the investment processes has led to a significant increase in the turnover of assets and capital in markets. Modern markets are characterized by a high degree of fragmentation, system instability, and unstable dynamics with increased sensitivity to shocks. In such conditions, there is a question about scientifically regulation of the market and prediction consequences of such regulation. To fulfill this purpose, the regulators have wide range of tools, but one of the most important tools is a setting minimum price change. Question about predict the consequences of such regulation is not new, but only now it can be approached by the use of empirical simulation models of the market. The use of this class of models in the financial sector has become possible relatively recently, when there was access to the high frequency and transaction information in financial markets, and the development of computer systems has enabled the large-scale numerical simulations. This article describes the issues associated with the minimal price change and simulation models for financial market. We analyze the properties of the order flow and offer method of accounting effects of changes in tick size. We discuss the possible applications of this technique to predict the effects of financial market regulation.

Keywords: minimum price change, tick size, regulation, agent-based models, imitation model, power–law distribution, market microstructure, financial market modeling.

 

TAKING INTO ACCOUNT NON-PRICE COMPETITION IN THE COURSE OF FORECASTING RUSSIAN CORPORATE CREDITING MARKET

Dmitry V. Shimanovsky, Postgraduate student, Department of Information Systems and Mathematical Methods in Economics

E-mail: Shimanovskyd@prognoz.ru

Реrm State University; 15, Bukireva str., Perm, 614990, Russia

Analysis of the financial statistics of recent years suggests that the credit market is one the most stable segments of the Russian financial and credit system. Therefore, the prediction of the most important macroeconomic indicators is impossible without forecasting the bank crediting indicators.

The purpose of this article is to identify the significance of the statistical indicators that are new for Russia – indexes of bank lending (hereinafter – BCC) for forecasting the credit market conditions.

The article describes the econometric model of vector autoregression, which allows forecasting indicators of the corporate crediting market and includes indexes of BCC. The model is compiled by the author and based on foreign experience of incorporating indexes of BCC in econometric models. Theoretical basis for the model is the production and organizational approach to banking activity modeling. This approach assumes that the sole purpose of functioning of a bank in the credit and deposit markets is to maximize profits. The model includes five equations, the unknown parameters of which were assessed using a Two-Stage OLS. All equations are checked for the presence of multicollinearity of the regressors and heteroscedasticity and autocorrelation of the residuals. The forecast is short-term with the forecasting horizon of two quarters. It is constructed for the two main indicators of the credit market: the interest rate on credits and the rate of growth of entities’ debt to the banking sector in Russia. The quality of forecast is assessed using the mean absolute percentage error of the forecast. For both indicators it does not exceed 25% of their mean value of the actual statistics. This accuracy of the forecast was achieved largely due to the inclusion of the indices of BCC in the model.

Keywords: vector autoregression model, credit market forecasting, scenario forecasting.

 

METHODOLOGICAL PRINCIPLES OF EVALUATING OF ECONOMIC EFFICIENCY OF INVESTMENTS IN INFORMATION TECHNOLOGY: THE EXAMPLE OF RUSSIAN BANKING SECTOR

Anton V. Fedorov, Postgraduate student, Department of Information Systems and Mathematical Methods in Economics

E-mail: fedorovav@prognoz.ru

Реrm State University; 15, Bukireva str., Perm, 614990, Russia

Modern methods for assessing the cost-effectiveness of investments in various business areas often do not take into account the peculiarities of this or that kind of investment, particularly investment in information technology. In  this regard, representatives of the business have difficulties in the implementation of information technologies related to lack of understanding of how effective the current information technology environment in the company is and what effect will bring investments in new technology. The aim of this work is to develop a methodology for assessing the effectiveness of information technology in the company and the effects of investments in this area for a specific industry. Currently, such methods do not exist, and the decision on the need to implement a particular information technology innovations adopted in each company for each project using the standard methods of assessment of the investment project, or on the basis of personal experience of the staff. This article provides a brief historical overview of research related to the evaluation of economic efficiency of investments in information technology. The authors analyzed the features of information technology as an investment object. The authors formulated the aspects related to the characteristics of this type of investments that need to be considered when analyzing the cost-effectiveness of information technology. As an example of the effectiveness of the use of information technology, the authors took credit institutions operating in the territory of the Russian Federation. The authors obtained results, which allow to carry out a comparative analysis of the efficiency of the use of information technologies among credit institutions of the Russian Federation, as well as to analyze the dynamics of the effective use of information technology within the credit institution. These results may be useful for understanding the need to improve the efficiency of the use of current technology and investment in the implementation of new information technologies.

Keywords: information productivity, information technology, cost-effectiveness, investment, methods of assessing effectiveness.

 

SECTION II. REGIONAL ECONOMY

 

HIERARCHICAL ANALYSIS OF URBAN SPACE

Y.V. Kataeva, PhD in Economics, Associate Professor, Department of World and Regional Economy, Economic theory

E-mail: mirecon@psu.ru

Реrm State University; 15, Bukireva str., Perm, 614990

     Multi-level structure of urban space, multitude of subjects of its transformation, which follow asymmetric interests, multilevel system of institutions which regulate interaction in the "population – business – government – public organizations" system, determine the use of hierarchic approach to the analysis of urban space. The article observes theoretical justification of using this approach to study correlations and peculiarities of interaction in urban space as in an intricately organized system. Hierarchic structure of local communities in urban space is presented, depending on objective function, motivation to integration, level of demand and resources. Several levels of local communities’ integration are given out by mesoeconomic analysis. The objective of modeling of local communities, business, authorities and nonprofit organizations as subjects of urban space interconnections and interaction is set. This objective is considered as a novelty, because the existing studies focus on the analysis of regions and gross enterprises. This research focuses on modeling of municipal-level objects’ functioning (city) and their correlations with objects of other levels of hierarchy. Level and urban space institutions hierarchy is simulated. Matrix of correlations between the subjects within the transformation of urban space is developed. Two models of urban space development are excreted depending on urban space interactions and correlations, and the qualitative characteristics analysis of these models is presented.

Keywords: hierarchical approach, urban space, institutes, inter-level interaction, space development.


icon_pdf.pngKataeva Y.V. Hierarchical analysis of urban space

 

ANALYSIS OF ENERGY EFFICIENCY OF ECONOMY IN THE REGIONS OF RUSSIA

Tatiana Y. Anisimova, PhD of Economics, Associate Professor of the Department of Innovation and Investment

E-mail: tuanisimova@gmail.com

Kazan (Volga) Federal University; 18 Kremlen str., Kazan, 420000, Russia

     Compared to similar indicators in a number of different countries of the world, the energy efficiency of the Russian economy has been rather low for a long period of time. It has a negative influence on the competitive ability of domestic enterprises, as well as the rate of the economic growth of the country. The goals to lower the power intensity of the gross domestic product have been put in various strategic documents, worked out in our country. Nevertheless, according to the statistics, the rates of the decrease of power intensity of the gross domestic product don't correspond to the target. 

     The territory of Russia was divided into 8 federal districts, the energy efficiency of which significantly differs from the average rate of this indicator taken as an average one of the whole country by analogy with the average temperature in the hospital. We made the analysis of the indicators of energy efficiency of the Russian economy in the view of federal districts and separate regions. It was established that regions, being the part of one and the same federal district, have rather different indicators of energy efficiency. So, the contribution of each region in reaching the strategic goal indicators of the decrease of power intensity of the GDP of the Russian Federation is different.

     The authors of the article made a suggestion that the approaches to the energy efficiency management applied to different federal districts and even regions, being their part, must be different. Under this condition, all the regions should be divided into 4 groups depending on the level of electrical energy consumption of the gross regional product and the indicators of the energy efficiency of the economy. Different goal criteria of the decrease of the energy consumption should be determined and different requirements for energy conservation application should be formed for each group. 

Keywords: analysis, energy efficiency of economy, regions of Russia.

 

estimations of the impact of some variables on the Labor demand

and labor supply in the subjects of the Russian Federation1

M.A. Giltman, PhD in Economics, Associate Professor, Department of Economic Theory and Applied Economics

E-mail: giltman@rambler.ru

Tyumen State University; 6, Volodarskogo str., Tyumen, 625003, Russia

Heterogeneity of socio-economic development of the Russia’s regions explains the choice of the research question about studying the differences in the functioning of the regional labor markets in Russia. The elasticities of employment in the regions measured by the value of the gross regional product are more variable than in the whole country. Considering that the low elasticity of employment has traditionally been considered as the main functional feature of the Russian labor market model it shows the peculiarities of the regional labor markets. The goal of this empirical study is to provide the regression analysis in order to identify the influence of the different variables on the number of employees and the number of the labor force in the regions of Russia. The estimations are based on the macro data on regional development, officially published by the Federal State Statistics Service (Rosstat). The choice of variables is based on the analysis of the theory, the approaches used by other authors and the analysis of some indicators of regional economic development. Our results have showed that the labor demand, measured by the number of employees, is affected by the factors that determine the structure of the regional economy. At the same time the labor supply that was estimated by the number of regional labor force depends on the demographic factors. The article explains the impact of the factors on the number of employees and the labor force in the regions. Also there are some conclusions about the functioning of the regional labor markets in Russia that could be explained by the factors with the highest impact.

Keywords: employment, labor force, regional labor markets.

 

icon_pdf.pngGiltman M.A. Estimations of the impact of some variables on the Labor demand and labor supply in the subjects of the Russian Federation

 

BRANDING OF THE TOURIST REGION

Sergey G. Nezdoyminov, PhD in Economics, Associate Professor, Department of Economics and Tourism Management

E-mail: 2072945@ gmail.com

Odessa National Economic University; 8, Preobrazhenskaya, Odessa, 65082, Ukraine

The article examines contemporary issues of branding as a marketing tool for improving the competitiveness of tourism in the region. Odessa region is one of the leading tourist and recreational regions of Ukraine. In the region, there are 1,070 tourist, spa and recreational facilities, including 296 hotels and similar accommodation facilities in the region has more than 300 tour operators and travel agencies that create and implement tourism product. The tourist infrastructure of the area can simultaneously accommodate more than 104.0 thousand tourists and vacationers throughout the year. As the analysis of statistical data, the highest number of tourists arriving in the administrative center of the Odessa region - Odessa. City has the necessary tourist infrastructure, which, unfortunately, is not in other cities of the region (such as Illichivs'k, Belgorod-Dniester, Vylkovo, Ishmael). More than one million tourists visited Odessa in 2013, 38% of them - tourists from Europe, 30% - from CIS countries - 11% tourists from the U.S. and 7% - Asians. In 2013, the number of visits of foreign cruise ships in the port of Odessa, compared with 2012 increased by 21% - up to 146 calls. Thus, if the flow of tourists in the region overall declined, the tourist flow to Odessa in recent years characterized by positive dynamics. At the same time modern tourists quite exacting to the image of the tourist product and brand territory of the host seaside resorts. In this regard, it is necessary to make complex marketing activities to promote tourist areas in order to maintain and further increase the amount of tourist flow. Representation of the dynamics of the tourist flow in the region, allows to update today's management challenges development of tourism and hospitality in the Odessa region. The authors conducted an analysis of regional factors influencing the development of brand tourist region and its competitiveness as a whole. The authors suggest approaches to branding and brand promotion of the tourist region. Formation of regional tourism brands, the author proposes to consider as one of the tools of investment in tourist and recreational potential of the area. Suggested measures include both the formation of the information field and the direction of modernization of infrastructure, introduction of new service quality standards of tourists and vacationers in coastal areas. Recommendations are given to promote regional tourism brand in the tourist market.

Keywords: competitiveness, marketing, positioning, tourist flow, hotel services, brand, tourist region.

 

SECTION III. ENTERPRISE ECONOMY AND MANAGEMENT

 

THE INFLUENCE OF ECONOMIC INDICATORS ON THE ECOLOGICAL AND SOCIAL SUSTAINABILITY OF INDUSTRIAL ENTERPRISES

Т.L. Lepikhina, PhD in Economics, Associate Professor of the Economics and Finance Department

E-mail: l-pstu@inbox.ru

Perm National Research Polytechnical University, 614990, Perm, Komsomol prospect, 29

Е.B. Аlikina, PhD in Economics, Associate Professor of the Economics Department

E-mail: alikina_kate@mail.ru

Perm State Humanitarian Pedagogical University, 614990, Perm, Sibirskaya str., 24

V.V. Lepikhin, Postgraduate student of the Department of Economics and Finance

E-mail: v-pstu@yandex.ru

Perm National Research Polytechnical University, 614990, Perm, Komsomol prospect, 29

In modern conditions, sustainable development is the object of study in economic science. The study of this important issue is actual both at macro-, meso- levels, and at the enterprise level. Major problem is to achieve the balance between economic, social and environmental aspects of economic systems. Therefore, there is need for investigate the relationship and mutual indices characterizing the economic, social and environmental sustainability. The authors propose to use the method of correlation analysis to identify the relationships.

The concept of concepts of economic, social and environmental sustainability of the industrial enterprise is specified in the article, indicators by which it is possible to estimate the condition of three observed kinds of sustainability is proposed. Analysis of the key indicators was done on the basis of information given by the Territorial State Statistics Service. Correlation analysis was performed to show the influence of the economic indicators of industrial enterprises of the Perm region on their social and environmental sustainability.

As a result of analysis, it was found that the economic indicators characterizing economic growth at the enterprise level have a significant influence on social and environmental sustainability. It has been established that the economic well-being of companies, estimated by quantitative growth, financial performance and attractiveness to foreign investors, in general, has a positive effect on social stability. The impact of economic indicators on environmental sustainability is ambiguous: on the one hand - there are positive trends, which include reduction of emissions, decrease of electricity consumption; on the other hand there is the achievement of economic stability in contradiction with the use of such an important resource as the land.

Keywords: sustainable development; economic, social and environmental sustainability; correlation analysis.

 

icon_pdf.pngLepikhina T.L., Аlikina E.B., Lepikhin V.V. The influence of economic indicators

 

STATE AND PROBLEMS OF CRISIS-PROOF MANAGEMENT IN INDUSTRIAL ENTERPRISES

Ksenia V. Kondrateva, Postgraduate student, Department of Humanitarian and Socio-economic Disciplines

E-mail: shmakova_ksenia@mail.ru

Russian Academy of Sciences, Ural Division, Institute of Economics, Perm branch; 13А, Lenina str., Perm, 614000, Russia

Perm National Research Polytechnical University, Lysva branch; 2, Lenina str., Lysva, 618900, Russia

Economic science has not yet developed a common understanding of the essence of crisis management in the economic environment. Some authors focus on reducing the negative consequences of the crisis. Others urge to reflect on early diagnostics. Russia's accession to the WTO (World Trade Organization) requires a new approach to the definition of crisis management.

The aim of this article is to review the current approaches to crisis management and in terms of comprehensive analysis to sort out the key of crisis management, consistent with new requirements determined by WTO rules. The author systematizes the main approaches to understanding the essence of crisis management and chooses three key aspects of effective crisis management in modern conditions: preliminary diagnosis and prevention crisis; company removal from the crisis with fewer losses; new management strategies choice and the use of crisis factors for the later development. In the article the author gives a refined concept of crisis management based on its division into two processes: crisis management of enterprise's functioning and crisis management of enterprise's development. The allocation of these processes is possible due to the presence of two interrelated and simultaneously opposing tendencies of the enterprise's existence: functioning and development. The author considers crisis management should have a strategic nature of the measures to be aimed at strengthening the company's position and building competitive advantages, and finally, to be the key to the qualitative enterprise's development. In the new economic conditions, the use of crisis factors for the later development will determine the effectiveness of crisis management procedures and the company's ability to meet the world standards and to hold high market position.

Keywords: crisis-proof management, crisis, diagnostics, insolvency (failure), the enterprise’s life cycle, crisis factors, the World Trade Organization.

 

THE RESEARCH OF STRUCTURAL COMPONENTS OF CONTROLLING’S SYSTEM AT ENTERPRISE

Evgenya R. Mukhina, Postgraduate student of the Department of Economics and Management

E-mail: scancens@rambler.ru

Perm National Research Polytechnic University; 29, Komsomol prospect, Perm, 614990, Russia

In modern terms positioning the role of strategic planning leads to importance of questions of enterprise management, development management concepts. Controlling is one of management concepts. It is the interaction of such sciences like economics, management, planning, accounting, economic analysis Set of conceptual areas, a significant number of definitions of controlling, the absence of evidence-based approaches to the organization controlling the company talk about the need of additional study and systematization. Low utilization possibilities of controlling associated with lack of theoretical and methodological developments for the maintenance of enterprises, defined the purpose of work, the relevance of which is not in doubt.

Scientific novelty of the research lies in the development of theoretical propositions controlling. That provides a conceptual understanding about controlling. Also it allows to rise flexibility, adaptability information field.

The article defines the directions of characterizing the terminology field controlling. Approaches to the definition of different categories of foreign and Russian researchers "controlling" are analyzed. By systematizing scientific approaches author's definition of the term "controlling" is proposed.  According to the author’s opinion controlling is a subsystem of enterprise management system. It has aim as the information management team by serving as analysis, forecasting, accounting, control and organization.

The structure of controlling is analyzed. The authors conducted a study of selected elements of controlling system. Functional, structural, regulatory, informational, methodological, systematic approaches are used.

Keywords: the controlling, the concept, the elements of controlling, the structure of system of controlling, the approach.