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MAIN PAGE > Journal "Finance and Management" > Rubric "Economic control and management"
Economic control and management
Firsova E., Firsov S., Mayorova E. - Improving the Methodological Grounds for Evaluating the Efficiency of Intangible Assets Management pp. 1-10

DOI:
10.25136/2409-7802.2017.2.23465

Abstract: Modern trends of economic development demonstrate an increasing role of intangible assets. The authors of the present article provide results of their research aimed at improving the methodological grounds of evaluating the efficiency of intangible assets management. Based on the results of the research, the authors describe existing methodological approaches to evaluating the efficiency of intangible assets management and highlight their pluses and minuses as well as offer indicators and models allowing to evaluate the efficiency of intangible assets management and complete existing methodological grounds. The methodological basis of the research involves general and special research methods such as analysis, synthesis, comparison, systematisation, and economic mathematical modelling. The results of the research have allowed to define six methodological approaches to evaluating the efficiency of intangible assets management. The scientific novelty of the research is caused by the fact that the authors demonstrate indicators and models that complete existing methodological grounds, in particular, modified models of delivery and profitability that take into account the structure of intangible assets, integral intangible assets management efficiency indicator and indicators that describe the relationship between changes in the economic results and costs of intangible assets. 
Iablokov D.Y. - Procedure Safety Precautions as Part of Electronic Tax Administration pp. 19-27

DOI:
10.25136/2409-7802.2018.3.27407

Abstract: The object of the research is the tax authorities of the Russian Federation at the modern stage. The subject of the research is the economic substantiation of the means of tax information protection. In his research Yablokov briefly describes the scheme of information exchange of the Federal Tax Service and analyzes approaches of different scientists to the definition of tax and information security. The researcher also clarifies the definition of the term 'tax security' taking into account infotelecommunication influence. Yablokov carries out the econoimic efficiency analysis for the method mentioned above. As a result of his research, Yablokov makes recommendations aimed at increasing the quality of tax administration. In the course of his research, Yablokov has applied general research methods such as analysis and synthesis, and logical, comparative and graphic methods. The novelty of the research is caused by the fact that the author offers and economically substantiates the method of tax information protection to be used by tax authorities. The author's approach to technological interpretation of the system of digital tax adminsitration within this or that economic technological paradigm may outline prospects for its development. 
Naugolnova I.A. - Consolidated Accounting of Production Costs and Calculation of the Cost of Production in Industrial Enterprises with Small-Scale Production and Order Production Type pp. 31-39

DOI:
10.25136/2409-7802.2018.1.21325

Abstract: In her article Naugolnikova describes the features of the cost formation and cost accounting at industrial enterprises with small-scale production and order production type. The author also touches upon specific calculation of the cost of industrial products by applying job-order product costing method depending on the specializatin of an enterprise that may be a technological, substantive, or a mixed type. The author reveals the problems of the process of calculating the cost of production with long production cycle in terms of management and accounting. The content of calculation articles of industrial enterprises is also provided. The methodological basis of the research includes methods such as logical, structural, functional analysis, and statistical and economic-mathematical methods. The author analyzes the dynamics and final finance indicators of the engine-building factory 'Kuznetsov' located in the Samara Region. The author describes drawbacks of applying the standard costing method and emphasizes the need to apply the margin approach to defining the cost of sales, assortment policy and volumes of sales based on the example of the Kuznetsov Factory. 
Matuzova M.S. - Particular Features of the Financial Control Model for Municipal Unitary Enterprises pp. 43-50

DOI:
10.25136/2409-7802.2018.2.26142

Abstract: Under modern market conditions there is a sharp need to develop an efficient system of financial control over municipal unitary enterprises that would take into account not procedural and institutional specifics of enterprises but also their social importance for a municipal unit. The subject of this research is the model of financial control over municipal unitary enterprises. In her article Matuzova describes particular features of internal, departmental and external financial control and emphasizses the poorly organized interaction between those. The author pays special attention to defining a set of targets and functions of each level of financial control. The methodology of the research is based on the systems approach that allows to view financial control as a combination of interrelated elements, analysis and synthesis methods, and graphic modelling. As a result of the research, the author concludes that the financial control process activates mostly supervisory functions while internal and external kinds of control bear mostly an analytical purpose. Departmental financial control of municipal unitary enterprises is viewed by the author as a 'conditionally internal' control that combines features of both internal and external control.
Chkhutiashvili N.V. - Motivation as a Management Function of a Modern Company pp. 60-67

DOI:
10.7256/2409-7802.2017.1.17624

Abstract: The article is devoted to motivation as a management function of a modern company. Modern motivational personnel management system at each modern organization should be aimed at achieving maximum economic results and developing potential of each employee. The author of the present research article covers issues related to the creation of the modern motivational personnel management system that should be focused on achieving both economic results and developing abilities and skills of each employee. Within the framework of the present research motivation is viewed by the author as a combination of stimula encouraging employees to be committed to their labor activity, i.e. a manager must ensure successful performance of employees by conducting certain organisational activities. Without motivated and skilled employees a company will never be able to create efficient systems of marketing, sales, finances and accounting. Employees' skills and knowledge become the main source of prosperity of any company. Thus, in order to achieve better performance of the company in general and each employee in particular, it is necessary to look for more efficient models of personnel management as well as to create necessary conditions for developing creative abilities and careers of each employee. Employees' knowledge and skills contribute to the profitability of a company. As the main conclusion of the research, the author offers certain measures to improve the motivation of the personnel. These measures allow employees to take their duties as a conscious activity contributing to their self-improvement and professional and career growth. Thus, it is necessary for a company to create the kind of conditions that would allow to create the motivational personnel management system aimed at achieving maximum economic results and developing potentials of each employee. 
Ashmarina S.I., Kandrashina E.A., Yakhneeva I.V. - Methodological Basis for Assessing the Efficiency of Changes in Business Structures pp. 66-80

DOI:
10.25136/2409-7802.2017.3.23682

Abstract: Management of organizational changes is aimed at maintaining the ability of economic entities, i.e. business entities that are micro-level economic systems, to generate stable economic results in terms of all contact audiences in a changing environment by timely organizational transformation. In this regard, with reference to the management of organizational changes, it seems efficient to use such an integrative approach as economic and management diagnostics. In the article presented, the authors examine the issue of methodological bases for assessing the efficiency of organizational changes in business structures as open economic systems. An approach based on the idea of sustainability of business development as a key result of organizational changes is substantiated. The research methods used by the authors include the method of ascent from the abstract to the concrete consisting in the conditional dismemberment of the research object, and description of its properties through a variety of concepts and characteristics. The main conclusions of the research are the formation of a model of socio-economic systems, representing the interaction of structural elements in the mainstream of a single systemic concept. The research resulted in the study of the components of the sustainability of the development of the business structure, two principal directions for shaping the result of organizational changes: improving the economy and improving governance. The interpretation of the management of sustainable development of the enterprise as an element of general managerial activity based on the ability of decision-makers to perceive the changes and readiness to take them into account is expanded.
Radchenko Y.I., Aksenova A.V. - On the Question about In-Process Implementation of Technically Based Performance Standards pp. 96-101

DOI:
10.7256/2409-7802.2016.4.16058

Abstract: The article is devoted to the in-process implementation of technically based performance standards. It is an important topic due to the fact that changes in the process of labor and production management are reflected in worktime standards. These standards may be reviewed as a result of new equipment or technology being improved or implemented, or other activities increasing the growth of labor productivity as well as in case of operating physically or morally outmoded equipment. The authors of the article describe the procedures for reviewing and adopting new time and performance standards. They also provide the necessary legislative and regulatory framework in the sphere of performance standards. In the course of their research the authors have used a set of general and special research methods such as dialectic method, method of formal logic (aristotelian method), comparative analysis, analysis of research literature and legal documents, and analysis and generalization of data about production process and components of the production process depending on particular penal enforcement procedures. The novelty of the research is caused by the fact that there is no single approach to labour standards of direct workers and implementation of technically based performance standards at different enterprises of the Russian Federation. The main contribution to the topic is that the authors provide a detailed description of the need to implement technically based performance standards and give relevant statistics. They also describe procedures for implementing performance and time standards and reviewing current standards which may create the basis for new standards at production enterprises. 
Izmailov A.M., Bazhutkina L.P., Yakhneeva I.V. - Developing Entrepreneurial Entities under the Conditions of the Information Knowledge Environment pp. 102-111

DOI:
10.7256/2409-7802.2016.4.20631

Abstract: In this article the authors view the concept of entrepreneurship and entrepreneurial entities as well as development of entrepreneurial entities under the conditions of the information knowledge environment. The authors analyze the term 'information-knowledge environment', describes particularities of the information knowledge environment and offer their own interpretation of the term that defines the main tendencies and factors of the information knowledge environment development and its influence on entrepreneurial entities. The authors also distinguish between knowledge and information. The subject of the research is the development of entrepreneurial entities under the conditions of the information-knowledge environment. In their research the authors have used the method of the ascent from the abstract to the concrete which implies conditional dismembering of a research object and describing its features using a number of terms and characteristics. The authors have also used the method of analysis. They have analyzed the term 'information-knowledge environment', defines features of the information-knowledge environment and offers their own interpretation of the term 'information-knowledge environment'. They also outline the main trends and factors of the development of the information-knowledge environment and its influence on entrepreneurial entities as well as describe differences between knowledge and information. 
Izmailov A.M., Bazhutkina L.P., Yakhneeva I.V. - Peculiarities of Managing Changes at Pharmaceutical Business Entities pp. 112-123

DOI:
10.7256/2409-7802.2016.4.20629

Abstract: The present article is devoted to business structurse as socio-economic systems that function in the pharmaceutical sector. The authors provide information about market shares held by the leading pharmaceutical companies in 2015. Business entities and structures are being viewed from the point of view of socio-economic systems. The subject of the research is the development of the microlevel of socio-economic systems (business entities) taking into account peculiarities of the pharmaceutical sector. The authors provide a description and classification of peculiarities of such business, define the term 'socio-economic system' and describe particularities of managing changes in pharmaceutial business entities. The authors have used the method of the ascent from the abstract to the concrete that implies conditional dismembering a research object and description of all its features using a number of terms and characteristics. The main results of the research are the following: systematization of pharmaceutical business entities according to three indicators (market, economic and political-legal; description of pecularities of managing changes at pharmaceutical business entities (complex structuralization, integrativity, possible elements with different targets, goals and development paths); and division of the research subject into two parts: pharmaceutical business entities and environment as well as description of the intensivity of interaction between these entities and environment. 
Plaksunova T.A. - Condition of the Labor Market and Labor Potential Under Modern Conditions of Russia pp. 124-134

DOI:
10.7256/2409-7802.2016.4.20615

Abstract: The object of the research is the modern labor market in Russia and the subject of the research is specific features of the market development, tendencies and problems. The author of the article analyzes economic activity of the population, levels of employment and unemployment as well as its general potential, time-related underemployment, and underused labor in Russia's economy. The author describes areas for developing the government's labor resources policy taking into account defined tendencies and forecasted problems arising as a result of import substitution and innovative way of economic development outlined by the government as 'strategic'. The author conducts an analysis of statistical data provided by official reports of different authorities by using such research methods as summary, grouping, comparison, analysis of dynamics, etc. The main conclusions of the research are the following. Analysis of actual data has demonstrated that for the Russian economy it is quite typical to underuse labor resources in different ways such as: unemployment, involuntary economic inactivity, clear and hidden underemployment. At the present time the main factor that hinders effective development and use of labor resources is the disrepancy between demand and offer for qualified labor and particular specialists in different regions. Taking into account the process of import substitution and increasing innovative production by Russian manufacturers, it should be expected that requirements for a potential worker will be significantly increased which, in its turn, will sharpen the problems of employment and unemployment. 
Izmailov A.M., Ashmarina S.I., Kandrashina E.A. - Peculiarities of Managing Changes in the Socio-Economic Systems Taking into Account Structural Changes of Entrepreneurial Development pp. 144-151

DOI:
10.7256/2409-7802.2016.3.20506

Abstract: In this article the authors analyze the nature of socio-economic systems, their structure and peculiarities of interaction between structural elements. The authors analyze the concept of 'information knowledge environment' and its role in the development of socio-economic systems. They view business entities from the point of view of socio-economic systems and emphasize the importance of the information knowledge environment in the development of socio-economic systems. The authors also analyze the term 'managing changes' and peculiarities of this process under the conditions of the development of socio-economic systems. They analyze peculiarities of managing changes in the socio-economic systems taking into account structural changes in the sphere of entrepreneurial development. In the course of their research the authors use the method of ascent from the abstract to the concrete which implies a conventional dismembering of a research object and description of its features using numerous terms and characteristics. The main conclusion of the research is the model of socio-economic systems representing interaction between structural elements in terms of a single systems' approach. The result of the research is the systematization of peculiarities of managing changes in the socio-economic systems such as: complex structure of socio-economic systems, integrity of socio-economic systems, elements with different goals, tasks and development vectors in the structure of socio-economic systems, division of the space into two parts, socio-economic systems and environment, and intensive interaction of the socio-economic systems with the environment. 
Izmailov A.M., Ashmarina S.I., Kandrashina E.A. - The Model for Managing Changes in Business Entities as Socio-Economic Systems pp. 152-162

DOI:
10.7256/2409-7802.2016.3.20511

Abstract: In this article the authors analyze the nature of socio-economic systems (SES) including business entities and peculiarities of interaction between their structural elements. The authors analyze the concept of 'information knowledge environment' and its role in the development of socio-economic systems. They  emphasize the importance of the information knowledge environment in the development of socio-economic systems. The authors also analyze the term 'managing changes' and peculiarities of this process under the conditions of the development of socio-economic systems. The authors offer their own mode for managing changes in the socio-economic systems and define positive and negative sides of the evolutionary and revolutionary approaches to managing changes in the SESs. The authors describe peculiarities of managing changes in the SESs. In the course of their research the authors use the method of ascent from the abstract to the concrete which implies a conventional dismembering of a research object and description of its features using numerous terms and characteristics. The main contribution made by the authors to the topic is, first of all, the fact that they have developed their own model for managing changes in business entities as socio-economic systems. The authors define positive and negative aspects of the evolutionary and revolutionary approaches to managing changes in the socio-economic systems and describe peculiarities of managing changes in the socio-economic systems. 
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