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Finance and Management
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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 02/2019
This issue is currently being formed. All articles presented on this page have already been included in this issue, are considered published, and will remain unchanged in the final version of the issue along with other metadata of the articles.
Учредитель: Даниленко Василий Иванович, w.danilenko@nbpublish.com
Главный редактор: Болтинова Ольга Викторовна, Doctor of Law, o.boltinova@mail.ru
Contents of Issue № 02/2019
Accounting and audit
Mitrovich S. - Issues and trends in implementation of business intellect into the process of economic analysis in Russia and abroad pp. 1-16

DOI:
10.25136/2409-7802.2019.2.28524

Abstract: The subject of this research is the issues and tents in integration of business intellect (BI) technologies as the organizational-technical and economic category of economic activity of the corporations in the conditions of advancements of the modern information society and economic space of the Russian Federation. The goal of this work lies in systematization and analysis of the aspects of international practice that should be given particular attention by the national organizations and enterprises of various types in the course of implementation of business intellect technologies, as they have a longer experience in this field. Leaning on the foreign experience and Russian sources, the author formulates the content and structure of spending tree for integration of business analysis solutions into the economic analysis of the development of modern organizations, which may be viewed as a generic source to calculate expenses for further expanding, considering the peculiarities of the activity of particular corporation, and its sectoral specifics. The author conducts defragmentation of specifics of expenses with regards to implementation of corporate and basic solutions in the area of BI; determines recommendations for various economic entities, including the small and medium business segment for the purpose of financial saving. Speaking of the possible adaptation of foreign practice, the author turns attention to the need for considering both, material and immaterial nature of the effect of implementation of business intellect technologies. The article also examines the strategy of role identification of specialists in realization of economic analysis using BI.
Innovations, innovative activities
Mitrovic S. - Peculiarities of practical application of business intellect technology as the means for informatization of economic analysis pp. 17-26

DOI:
10.25136/2409-7802.2019.2.29425

Abstract: The subject of this research is the practical aspects of application of the modern information technologies for informatization of the economic analysis of organizations. One of the modern information technologies in the area of economic analysis is business intellect and the created on its basis solution systems. Leaning on the extensive analysis of theoretical sources and practice of application of the business intellect systems in development of economic analysis of organizations in the Russian Federation and abroad, the author designs software solution in the area of analytical procurement and factor analysis of the results of economic activity of the organizations. The conducted research allows making a conclusion that the implementation of business intellect systems contributes to the more effective achievement of the main goal of analytical processing of economic information – determination of the cause-and-effect relationship between the various factors and rational arrangement of information flows for structuring the business model of a company in accordance with the analysis objectives. The scientific novelty lies in the extensive examination of a set of methodological and practical questions of application of business intellect systems in economic analysis of the organizations based on the empirical study, as well as approbation of the author’s solution and suggestion of the following new vectors: assessment of the efficiency of application of information technologies in the sphere of economic analysis based on business intellect; development of general methodology of economic analysis; identification of the potential of business intellect solutions for increasing the quickness and effectiveness of managerial solutions.
Question at hand
Zakirova E.R., Sheina E.G., Astanakulov O.T. - Methodological approaches towards assessing the efficiency of investment and financial risk management of economic entities pp. 27-36

DOI:
10.25136/2409-7802.2019.2.29840

Abstract: The subject of this research is the methods of assessing the risk management of an economic entity. Special attention is given to the assessment of investment and financial risks considered most important from the perspective of planning the future financial result. The goal of this work lies in the examination of theoretical foundations, peculiarities and correlations of the category of “risk” with the enterprise performance indicators, which allows to logically substantiate the multistage system of investment and financial risk management, universal to economic entities operating in various sectors. Methodological base is structure on the theory of risk management and corporate finance, which allows viewing the characteristic of the investment and financial risks, specificities of their forecasting and assessment, as well as determining the importance of influence upon the financial result. The authors develop an algorithm of financial and investment risk management of the economic entity, which represents an open system with the object and subject of management, executive branch affecting the object of management for the purpose of changing the end financial result, and six management stages. The authors also propose and logically substantiate the multidimensional vector model of risk assessment, based on the hypothesis for the dependence between the initial value of the asset and the value of risk, and determining the true value of the asset “minus the risk” value based on this formula. The authors believe that further research on this topic would help solve a relevant for the Russian economy problem of the establishment of comprehensive system of assessment and management of risks of economic entities.
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