Mechanisms for transformation of enterprise solvency estimates taking into account the essential content of balance sheet components

DOI: 10.33917/mic-6.95.2020.40-46

The paper discusses the approaches to the transformation of estimates of short-term liabilities, high-liquidity assets, receivables and enterprise reserves based on the essential economic content of the components included in them and disguised by accounting when compiling the balance sheet. Differences in real and accounting estimates are shown, which can significantly distort the true estimates of Companies solvency indicators.

Risk management in the company’s strategic development

DOI: 10.33917/mic-6.95.2020.30-39

Each enterprise in its activities often faces the problem of choosing the optimal investment direction that will ensure it receives the maximum income in the future. The article considers risk management as one of the key subsystems of the enterprise strategic development system. Methods of evaluating the effectiveness of investment projects with consideration of risks are studied and systematized, and their comparative analysis is carried out. A practical example with calculations is presented. The results are analyzed. The directions of possible investments are briefly described.

Managing the cost of knowledge-based technologies and businesses

DOI: 10.33917/mic-6.95.2020.21-29

This scientific article covers the issues of managing the cost of technologies and businesses based on knowledge, which means first of all the ability to assess the cost of such technologies and businesses, and then manage this cost in accordance with the goals defined by the relevant structures. Technologies and businesses based on knowledge belong to the objects of intellectual property.

The authors analyze modern methods of determining the value of property, including intellectual property; identify the peculiarities of assessing the value of a business based on knowledge; determine the features of managing this business; study and systematize the Russian experience of doing business based on knowledge.

To a question on concepts «service» and «competitiveness of service»: from definitions to practice

DOI: 10.33917/mic-4.93.2020.67-75

The scientific article systematizes the conceptual and categorical properties of services, as a result, reflects the characteristics of the concepts of “service” and “competitiveness of services”. Conducted research of services in the generally accepted coding system (OKVED); as well as in the aspect of the international standard industrial classification (MCOK / ISIC) allowed the authors to supplement the species groups of the most demanded services on the market; as a practical example, an analysis of the competitiveness of DIY-services of the largest retailers of the Volga Federal District is presented.

The theory of shadow prices as a methodological basis of a promising management system in the military-industrial complex

DOI: 10.33917/mic-4.93.2020.57-66

The article discusses the economic feasibility of using modern development in managing the development of enterprises of the defense-industrial complex in the performance of the state defense order of the theory of shadow prices.

Forecasting bankruptcies of counterparties based on payment discipline data

DOI: 10.33917/mic-4.93.2020.47-56

In this article, we study the problem of forecasting bankruptcy of firms using data on payment discipline. Most previous researchers used the balance sheet as a data source, while data on payment discipline will reduce the time before making a decision on the firm, as well as obtain reliability ratings based on other types of data. To predict bankruptcy of the firms proposed a new method of work with highly unbalanced data, which consists in training the classifiers on the automatically generated sub-sample and averaging the obtained results. Random forest served as a classifier for subsamples, and AUC-score was used to check the quality of the model, which showed good results.

Natural Gas Energy Consumption Strategy by iron and steel industry enterprises

DOI: 10.33917/mic-4.93.2020.38-46

The existing modern conceptual approaches to the formation of an assessment of the natural gas consumption strategy in the steel industry do not allow assessing comprehensively all the processes that occur in the enterprise affecting the efficiency of natural gas consumption. Due to the fact that natural gas acts an important role as a universal energy resource, both in the economy and in international politics, the modern strategy for assessing the consumption of natural gas in the steel industry is becoming a key factor in increasing competitiveness and guaranteeing sustainable economic growth of the country’s steel industry.

The article proposes a conceptual approach to the development of the model in order to assess the strategy of natural gas consumption at iron and steel enterprises, which allows timely management decisions to be taken to increase the organization of efficient energy consumption at the enterprise.

Based on the proposed conceptual approach to assessing the strategy of natural gas consumption at the iron and steel industry, it can be stated that this assessment is interconnected with the assessment of the integral criterion for the implementation of the goals of organizing effective energy management.

Assessment of the needs of companies in support systems for effective management decisions

DOI: 10.33917/mic-6.89.2019.22-30

The article discusses current issues of making effective management decisions using the management decision support system and identifying key indicators and indicators characterizing the needs of companies in using these systems. Within the framework of these questions, the results obtained as a result of the implementation of the state program “Digital economy of the Russian Federation”, including the use of Industry 4.0 technologies, are considered. The implementation of the objectives of this program is possible only under the condition of diversification of production, which should be preceded by a number of measures, united in the concept of “diversification management”, discussed in detail in the article. Based on the analysis, key indicators and indicators are identified that allow to characterize the needs of the company and society in decision support systems.

Development of a personnel management model for a modern rocket and space enterprise

DOI: 10.33917/mic-6.89.2019.31-37

An economic-mathematical model of optimal management of the personnel potential of the enterprise in the rocket and space industry was formed, based on taking into account external factors affecting the personnel potential of the enterprise in the context of changes in the space services market and the emergence of new tasks for the enterprise. The economic justification of the formed model for managing the personnel potential of the enterprise is given taking into account the specifics of enterprises in the rocket and space industry of Russia. A modification of the economic-mathematical model of optimal management of the personnel potential of the enterprises of the rocket and space industry was developed, which takes into account the specifics of planning the activities of enterprises of the rocket and space industry of Russia.

Trends in the development of small and medium-sized businesses in the Russian economy (analytical review)

DOI: 10.33917/mic-6.89.2019.38-46

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.