In May 2018 the Decree of the RF President formulated the task: an increase in labour productivity at the enterprises of basic non-primary sectors of the economy by at least 5% per year. Obviously, key performance indicators (KPIs) of companies with state participation should include this indicator. But this is hampered by imperfection of both the methods of calculating the indicator itself and the calculating methodology for the integral indicator of the companies’ KPI. In the article, the author cites a number of inaccuracies (defaults) in the traditional calculation of labour productivity and suggests a new approach to its calculation.
How to supplement the general and therefore averaged and academic business education, how to bring it closer to the needs of a particular businessman or manager? Individualization of business education as an institution can and should be built into the services of business schools and corporate universities, as well it should be used in consulting companies. The article discusses the main principles and methods of individual business education: androgogy, individual trajectory, training consulting, inclusion of trainees in projects, combination of general and individual education in business schools.
The article examines how the dividend policy provokes or smoothes potential or open conflicts of interests of private investors, the state and the state corporations management. The slogan of today — “50% of profit — in dividends” — would not be so terrible for a private investor, if there were no problems with calculating this very profit. Should the profit be counted according to IFRS or RAS? What adjustments should be applied to accounting profit? Should the profit in the group of companies be calculated according to the consolidated reporting or to the reporting of the parent company? How to take into account the investment program: again lobbying or algorithm, mandatory for all? Besides, the article examines other issues of corporate governance: how to attract private investors to participate in the state corporations capital and how to ensure their interests; what should be the participation of private investors in corporate governance; what should be KPI of the dividend policy and dividend policy as a motivation factor for top management.
The article dwells on comprehension of approaches and methods of strategic decision-making under growing instability of external conditions. The author proposes an algorithm for elaborating breakthrough strategic decisions based on diagnostics of a problematic situation, identification of systemic contradictions, which resolving allows to reach breakthrough strategic solutions and to form new business models. Methods and typical techniques for searching such decisions are shown.
There are two approaches to estimating lost profit: the traditional accounting approach (“full costs accounting”) and the one based on direct costing logic (“incomplete costs accounting”). The article demonstrates that the second approach takes into account additional benefits and costs, that’s why it is economically correct. It shows lameness of legal practice applying “Temporal methodology for determining damage (losses) caused by economic agreements violations”. It proposes to develop methodology for calculating losses in case of client’s refusal to purchase part of customs under a long-term contract.
SSM — an original technique allowing to undertake a comprehensive analysis of the wages system and to offer methodological tools for the development of a new concept of a balanced remuneration system.