DOI: 10.33917/mic-4.117.2024.83-90

The publication provides a list of features of financial control over the expenditure of funds from the salary fund in the divisions of the Civil Air Fleet, which include: ensuring the rational and timely expenditure of funds sent to the families of the dead or missing employees; prevention of non-compliance with the deadlines for operational accounting and reporting; the need to improve the process of operational accounting; personal responsibility of commissioners of special units for the preparation and passage of documentation; accurate accounting of all personnel: strict staffing; rational spending of funds for training personnel, maintenance of full-time personnel of educational institutions and stimulation of the activities of linear instructors-pilots; development of measures to stimulate the work of freelance pilot instructors; a full description of the purpose of expenses and sources of their financing during the selection and training of pilots. There are also savings in the process of training pilots in educational institutions and training squadrons during the Great Patriotic War of 1941–1945. Thus, cost savings were achieved due to a smaller number of full-time personnel, compaction of the working day, incomplete payment of annual bonuses and compensations for unused vacation, reduced duration of cadets in squadrons and early completion of training of some cadets, economical spending on the material part. The basis for improving financial control is timely or operational accounting, therefore, measures for its implementation were also considered.

References:

1. Lipin A.V. Navigational civil aviation service from takeoff to landing. Publishing House St. Petersburg State University of Civil Aviation named after Chief Marshal of Aviation A.A. Novikova, 2016. 153 p.

2.NPP GA USSR and NSD GA USSR//History and Information Portal of the International Public Movement «Air Navigation without Borders». URL: https://ovdrf.ru/page/744

3. Stalin I.V. Writings. T. 18. Tver: Soyuz Information and Publishing Center, 2006.

DOI: 10.33917/mic-4.117.2024.72-82

Asset management of a company as a set of its property rights is an important process of economic life. Asset analysis and valuation is important for making management decisions. The valuation of the company’s assets is complicated by the fact that the assets are considered as part of a functioning complex or as an independent type. Since a fair assessment increases the reliability of the conclusions and the significance of the appraiser firm, the formalization of its conclusions should be based on ontology terms used for internal coding of user knowledge.

The evaluation of intellectual property objects is conditioned by the requirements of the market in the relations of economic entities. Since a fair assessment increases the reliability of conclusions based on ontology terms used for internal coding of user knowledge, the article focuses on the results of intellectual activity, which differs in legal content and a number of features of reflecting intangible assets in accounting. Based on the practice of creating ontologies, it is impossible to assert that there is a single universal approach that would contribute to an absolutely successful result, but for appraisers this method seems to be the most optimal.

References:

1. Gorshkov S. An introduction to ontological modeling. LLC TriniData, 2016.

2. Resolution of the Plenum of the Supreme Court of the Russian Federation dated 02/24/2005 No. 3 «On judicial practice in cases of protection of honor and dignity of citizens, as well as business reputation of citizens and legal entities». WG. No. 50, 03/15/2005; Bulletin of the Supreme Court of the Russian Federation, 2005. No. 4.

3. Opalsky A.P., Amelina N.A. Formation of the image of a computer game developer company and protection of reputational risks. Microeconomics. 2023;2:48–56.

4. Gafurova L.S. Business reputation as a factor of sustainable development of the enterprise. The international scientific journal «Symbol of Science». 2021;4:59–60.

5. Tirole J. A Theory of Collective Reputations (with Applications to the Persistence of Corruption and to Firm Quality. The Review of Economic Studies. 1986;63(1):1–22.

6. The Law of Ukraine «On Banks and Banking activities» dated 07.12.2000 No. 2121-III (with amendments and additions). URL: https://juristoff.com/bankovskoe-delo-kreditovanie/190-o-bankakh-i-bankovskoj-deyatelnosti ?ysclid=lvatbs5mcq230196725

7. Resolution of the Plenum of the Supreme Court of the Republic of Belarus «On the practice of consideration by courts of civil cases on the protection of honor, dignity and business reputation» dated December 23, 1999 No. 15. URL: https://court.gov.by/ru/jurisprudence/post_plen/civil/moral/ae30ed7f3a7d445c.html

8. Erdelevsky A.M. Compensation for moral damage: analysis and commentary of legislation and judicial practice. 3rd ed. M., 2004.

9. Order of the Ministry of Finance of the Russian Federation dated May 30, 2022 No. 86n «On approval of the Federal Accounting Standard FSB 14/2022 “Intangible Assets”». URL: https://www.consultant.ru/document/cons_doc_LAW_420322 /?ysclid=lvaxdlm8ct674140159

DOI: 10.33917/mic-4.117.2024.65-71

Presents an analysis of methods for reducing financial losses in a company; types of risks are systematized; an algorithm for monitoring and minimizing financial risks is presented using the Altman model and the Taffler model as an example.

References:

1. Galimulina F.F., Zhukovskaya I.V., Komissarova I.P., Shinkevich A.I., Mayorova A.N., Astafyeva I.A., Klimova N.V., Nabiullina K.R. Technology Platforms as an Efficient Tool to Modernize Russia’s Economy. International Journal of Economics and Financial Issues. 2016;6(1):163–168.

2. Zhukovskaya I.V. Specifics of Investment Project Risk Management in Industry. Economics and Management. 2010;2:53–56.

3. Financial Risk Management: Textbook and Workshop for Universities / I.P. Khominich [et al.]; edited by I.P. Khominich. 3rd ed., revised and enlarged. Moscow: Yurait Publishing House, 2024. 582 p.

4. Data from the electronic database system «Kontur-Fokus» and «SBIS».

DOI: 10.33917/mic-4.117.2024.49-64

The article discusses the concept of clinical marketing as one of the types of marketing in healthcare. The imperative of clinical marketing has been defined. The prerequisites for the development of clinical marketing include the transition to the principles of evidence–based medicine, regulation, and an increase in the cost of R&D for innovative medical products. The key success factors of medical products that accelerate the penetration of medical innovations into the market are highlighted. The program and the main tools of clinical marketing, the scope of their application is described. The scope of application of clinical marketing has been determined in accordance with the class of medical devices. It is shown that the use of elements of clinical marketing can have a positive impact on the commercialization of innovations in the context of the import substitution policy of the medical industry.

References:

1. Adler Yu.P. Dr. Edwards Deming is a thinker who was ahead of time. Quality and life. 2020;3 (27):5–10.

2. Adler Yu.P., Shper V.L. The legacy of Dr. Deming: practical tips for managers of the XXI century. Methods of quality management. 2020;10:58–62.

3. Glashkina V.S., Tsyplov E.A. Dr. William Edwards Deming. Economics and Society. 2021;11-1 (90):896–899.

4. Konareva L.A. Quality as a lifestyle of Dr. Edwards Deming. Quality management in the field of healthcare and social development. 2012;1 (11):146–151.

5. World experience in the application of Kaizen principles in public administration. Kaizen Institute Rus LLC, 2017. 15 p.

6. Niv G.R. Establish leadership: the seventh principle of Edwards Deming. Methods of quality management. 2020;6:22–25.

7. Osipov A.N., Gnezdova Yu.V., Kuzin D.V., Rukina I.M., Tsagalov G.N. Public-private partnership as a model for the development of the innovative economy of the country. The economics of agriculture in Russia. 2016;1:26–33.

8. Rukina I.M., Filatov V.V., Zhenzhebir V.N., Polozhentseva I.V. Industrial recycling technologies in the industrial complex. Microeconomics. 2018;1:11–20.

9. Rukina I.M., Filatov V.V. Strategic management of solid household waste processing in municipalities of the Moscow region. Microeconomics. 2017;6:85–94.

10. Tishina A.O. How to manage quality: 14 Edwards Deming Rules. Economics and society. 2021;4-2 (83):442–445.

11. Tsybina E.O. The PDCA cycle of U.E. Deming for the implementation of services for the implementation of an order at a printing company. Diary of Science. 2020;12 (48):33.

DOI: 10.33917/mic-4.117.2024.39-48

The article discusses the concept of clinical marketing as one of the types of marketing in healthcare. The imperative of clinical marketing has been defined. The prerequisites for the development of clinical marketing include the transition to the principles of evidence–based medicine, regulation, and an increase in the cost of R&D for innovative medical products. The key success factors of medical products that accelerate the penetration of medical innovations into the market are highlighted. The program and the main tools of clinical marketing, the scope of their application is described. The scope of application of clinical marketing has been determined in accordance with the class of medical devices. It is shown that the use of elements of clinical marketing can have a positive impact on the commercialization of innovations in the context of the import substitution policy of the medical industry.

References:

1. Kotler F., Armstrong G., Saunders D., Wong V. Marketing Fundamentals: Trans. from English. 2nd European ed. M.; St. Petersburg; K.: Williams Publishing House, 2005. pp. 502–512.

2. Shevchenko D.A. Fundamentals of Modern Marketing: Textbook for Bachelors / D.A. Shevchenko. M.: Dashkov i Ko Publishing and Trading Corporation, 2019. 604 p.

3. Yamshchikov A.S., Maeva E.I. Theoretical and Methodological Foundations of Marketing of Medical Institutions. Healthcare Manager. 2011;10:28–35.

4. Ahmed R.R. Pharmaceutical Marketing Mix Strategy and Physician’s Prescription Behavior. The Pharma Innovation Journal. 2014;3:8–12.

5. Jambulingam Thani. The R&D Marketing Interface in Biopharma and MedTech. Journal of Commercial Biotechnology. 2019. No. 24.

6. Eriksson Päivi & Rajamäki Heidi. Biotechnology marketing: Insider and outsider views. Journal of Commercial Biotechnology. 2010. No. 16.

7. Stremersch Stefan & Dyck Walter. Marketing of the Life Sciences: A New Framework and Research Agenda for a Nascent Field. Journal of Marketing American Marketing Association. 2009;73:4–30.

8. Appelt Peter & Hauser Tino. Marketing Innovation: Prescribing Innovations: A Practical Framework for Effective Marketing of Medical Device Innovations. Journal of Medical Marketing. 2006;6:195–202.

9. Zuyenkova Yu.A. Features of public relations in the promotion of high-tech medical products // Marketing in the new reality: monograph. Moscow: Limited Liability Company “Rusains”, 2024. pp. 88–97.

10. Garcia Gonzalez-Moral S., Beyer F.R., Oyewole A.O., Richmond C., Wainwright L., Craig D. Looking at the fringes of MedTech innovation: a mapping review of horizon scanning and foresight methods. BMJ Open. 2023. Vol. 13. No. 9.

11. Sharma Jitendar & Bunders, Joske & Zuiderent-Jerak, Teun & Regeer B. A Model for Priority Setting in Health Technology Innovation Policy. Global Clinical Engineering Journal. 2020;2:24–34.

12. Gupta Prakamya, Rai Charu, Shahi Anjaney, Sharma Manisha, Choudhury Ranjan, Kotwal Atul. A comprehensive roadmap for MedTech innovations uptake into the public healthcare system in India. Frontiers in Digital Health. 2023. No. 5. 13. Porter M.E., Teisberg E.O. Redefining Health Care: Creating Value-Based Competition on Results. Harvard Business School Press, 2006.

DOI: 10.33917/mic-3.116.2024.37-40

An analysis of methods for processing digital information and business analytics for civil aviation enterprises is presented using the example of “Data Science”.

References:

1. Gubanova A.V. Digital transformation as a tool for developing the competitiveness of industrial enterprises. Creative economy. 2020;6:17-18. (In Russ.).

2. Zhukovskaya I.V., Akaeva V.R., Kuzmin M.S. Current problems of digitalization of companies using the example of the industrial sector. Microeconomics. 2023;4:51-55. (In Russ.).

3. Ragimkhanov A.V. Systematization of scientific approaches to the study of competitiveness of services: from theory to practice. / A.V. Ragimkhanov, I.V. Zhukovskaya. Microeconomics. 2022;1:75-78. (In Russ.).

4. Official website of the Aeroflot company. URL: https://ir.aeroflot.ru/ru/company-overview/traffic-and-financial-highlights/

DOI: 10.33917/mic-3.116.2024.29-36

The article presents in chronological order the contents of the documents created in order to provide the Civil Air Fleet with the required fleet of aircraft, fulfill the condition for their effective use, and organize all the necessary logistical support for the operation of the Krasnoyarsk air route. Documents regulating the supply of food to children’s institutions are also being considered.

References:

1. The activities of the SVAG Department for the study of the achievements of German science and technology in the Soviet zone of occupation of Germany. 1945–1949: Collection of documents / Ed. and the author of the introductory article V.V. Zakharov. Comp.: V.V. Zakharov, O.V. Lavinskaya, D.N. Nokhotovich. M.: «Russian Political Encyclopedia» (ROSSPEN), 2007. 704 p.

2. We have come to Victory by a difficult road…. Moscow. 1941–1945: Archival documents and materials / Comp. V.A. Artsybashev, S.S. Voitikov, S.D. Garnyuk, D.G. Davidenko. – M., 2015. 716 p.: ill.

3. Shepelev V.N. Directive documents of the State Budget Committee on the creation of the Moscow defense zone from the funds of the Russian State Defense Fund. November–December 1941. Historical Archive. 2016;1:3–35.

4. Leadership of the country’s defense industry during the war years. – The Oboznik website. URL: http://www.oboznik.ru/?p=41877/#2

5. Pryamitsyn V.N. The activities of domestic state bodies for the development of military hydrometeorology (1876–1945). Appendices to the dissertation, 2019. 321 p.

6. 1945 / Article in the collection of articles. The State Defense Committee of the USSR. Regulations and activities. 1941–1945. Annotated catalog. in 2 volumes. Ser. «Proceedings of the Russian Academy of Sciences». Volume 2. Moscow: Publishing house «Political Encyclopedia», 2015. pp.986–1220.

7. And the production of peaceful explosives. Kommersant. History. 26.08.2023. The Kommersant website. URL: https://www.kommersant.ru/doc/6183690

DOI: 10.33917/mic-3.116.2024.15-28

The article examines image consulting in various sectors of the economy and areas of activity in modern socio-economic conditions. It is shown that the volume of the Russian management consulting market, according to various expert estimates, in 2021 amounted to about 50–60 billion rubles, by the end of 2022 it was reduced by almost half. One of the main problems of the Russian management consulting market at the end of 2023 is the loss of qualified personnel and the almost complete destruction of their reproduction system. The Russian management consulting market at the end of 2023 has undergone significant structural transformations: the names and number of key players, pricing policy and client priorities have changed.

The state and prospects for the development of various subjects of consulting services in Russia are analyzed using the example of three successful industry cases of image consulting from various industries and fields of activity: PJSC Sber-Bank, the cellular operator Beeline and the catering enterprise Zernyshko Coffee House. It was shown that the main problem for the considered organizations is the choice of an image consultant, and recommendations were given to solve this problem.

References:

1. Abramova P.V., Ishchenko I.G. Consulting as a tool to increase the investment attractiveness of franchising projects. In the collection: Current management issues. Edited by S.V. Taktarova, G.N. Tuguskina, 2020. pp. 26-30.

2. Akoff R. Planning the future of the corporation. Progress, 2018.

3. Aleshnikova V.I. Using the services of professional consultants, INFRA-M, 2020.

4. Aleshnikova V.I. New realities of the international and Russian management consulting market. In the book: Marketing and Infrastructure projects. Monograph. Moscow, 2023. pp. 190-199.

5. Alferova E.S. Management consulting in Russia. In the collection: Public and administrative management in Russia: history and modernity, digitalization, innovation, intelligence. A youth’s view, 2020. pp. 202-205.

6. Marinko G.I. Managerial consulting. INFA–M, 2021.

7. A joint project of the Russian Federation and the International Bank for Reconstruction and Development. Assistance in improving the level of financial literacy of the population and the development of financial education in the Russian Federation. Financial literacy and mass information: A reference guide. Moscow, 2017. 454 p.

8. Galina E.A. Consulting as a tool to increase the competitiveness of an enterprise. In the collection: Current management issues. Edited by S.V. Taktarova, G.N. Tuguskina, 2020. pp. 48-51.

9. Dolya N.G., Shulika E.N. Development of management consulting in Russia. Economics and society. 2016;5-1(24):587-589. (In Russ.).

10. Zaripova L.A. Management consulting as an objective necessity for the development of an organization. In the collection: Student science – agricultural production. Materials of the 81st student (regional) scientific conference. Kazan, 2023. pp. 200-209.

DOI: 10.33917/mic-2.115.2024.62-74

The organizational and economic aspects of customs examination of commodity group 0902 of the EAEU TN FEA in modern conditions are considered. Features of the classification of tea and products made from it (commodity group 0902 of the EAEU HS) include the possibility of classifying a drink with the trade name «tea» to other groups of the HS. It is shown that the main data for correctly determining the HS code of a drink with the trade name «tea» are the degree of fermentation, composition and type, weight of packaging and purpose of the product. It has been established that in order to effectively identify tea and reduce the risk of erroneous classification under the Commodity Nomenclature of Foreign Economic Activity, it is necessary to improve existing identification technologies and regulatory documents for tea classification. It is substantiated that organizational and economic measures taken by the state to support the tea industry bring appropriate results, but complete import substitution of a drink with the trade name «tea» is practically impossible. Only partial import substitution is acceptable – this is the active development of the Russian industry for the production of fireweed (angustifolia fireweed).

References:

1. Bezpalov V.V., Filatov V.V., Zharikov R.V., Karev M.V. Features of customs regulation of imports of food and processing industry goods imported into the territory of the Russian Federation. Applied economic research. 2023;1:8–18. (In Russ.).

2. Alekseeva E.V. Ivan-narrow-leaved tea, a forgotten miracle of nature. Problems of the environment and natural resources. 2020;7:163–167. (In Russ.).

3. Babkina N.A. Commodity science, expertise in customs and commodity nomenclature of foreign economic activity. Amur State University, Blagoveshchensk. 2017. 230 p. (In Russ.).

4. Bikbulatova E., Plotnikova N.A. «Koporsky» fermented tea from the leaves of willow-leaved tea and Canadian maple. In the collection: Ecology and nature management: applied aspects. VI International Scientific and Practical Conference. 2016. pp. 63–65. (In Russ.).

5. Vaitekhovich A.A. The conjuncture of the tea market on a global scale. In the collection: Organizational and legal support of the management mechanism in the field of agribusiness. 2019. pp. 159–161. (In Russ.).

6. Vorontsov P.A., Dzik L.R., Zemlyakova E.S. Studies of black tea of different brands and assessment of its quality. Bulletin of Youth Science. 2021;5 (32). (In Russ.).

7. Gamidullaev S.N., Nikolaeva S.L., Zakharenko T.A., Simonova V.N. Commodity science and expertise in customs. St. Petersburg: Troitsky Bridge, 2010. 400 p. (In Russ.).

8. Dengina Yu.V., Tyulkina A.A., Darovskikh L.V. Research of some indicators of tea quality from different manufacturers. In the collection: Biodiagnostics of the state of natural and man-made systems. Materials of the XIV All-Russian scientific and Practical conference with international participation. 2016. pp. 375–378. (In Russ.).

DOI: 10.33917/mic-2.115.2024.51-61

The problem of modernization of production systems in Russia is currently manifested in an acutely pronounced form. Their basis in most companies is the concept of mass production, which does not fully meet modern requirements, and therefore does not bring the expected effect. The introduction of new systems requires extraordinary efforts on the part of both management and staff. One of the most effective methods implemented in the practice of business entities today is lean manufacturing. Let’s consider its tools and methods as a means of increasing the efficiency of the enterprise.

References:

1. GOST R 56020-2020. The national standard of the Russian Federation: Lean manufacturing. Basic provisions and dictionary (approved and put into effect by Rosstandart Order No. 513-st dated 08/19/2020). URL: https://ivo.garant.ru

2. Order of the Ministry of Industry and Trade of the Russian Federation No. 1907 dated 06/20/2017 «On Approval of Recommendations on the Application of Lean Manufacturing Principles in various industries». URL: https://ivo.garant.ru

3. Passport of the National project «Labor Productivity» [Electronic resource]. Website of the Ministry of Economic Development of the Russian Federation. Access mode: https://www.economy.gov.ru /material/directions/nacionalnyy_proekt_proizvoditelnost_truda/

4. Battalov A.M. Stages of the formation of the concept of «Lean production». Innovative science. 2022;(5-1):27-32. (In Russ.).

5. Lean manufacturing: implementation without resistance [Electronic resource]. Financial Expert portal. Access mode: http://www.Finexpert.Ru/view/  

6. Lean manufacturing: how to get rid of losses and achieve prosperity for your company. James Wumek, Daniel Jones; translated from English – 5th ed. Moscow: Alpina Business Books, 2022. 472 p.

7. Vikhansky O.S. How popular is lean manufacturing in Russia. Expert-Ural. 2019;7 (270). (In Russ.).

8. Hobbs D.P. Introduction of lean manufacturing. A practical guide to business optimization. Minsk: Grevtsov Pavlisher, 2007. 352 p.

 9. Vader M. Lean manufacturing tools: A mini-guide to the implementation of lean manufacturing techniques. Michael Vader; translated from English. M.: Alpina Business Books, 2015. 125 p.

10. Golyakov S.M. Modern production systems of enterprises. Collection of scientific articles problems of interaction of economic entities of the real sector of the Russian economy: financial, economic, socio-political, legal and humanitarian aspects. St. Petersburg: Institute of Business and Law, 2014. 125 p.

 11. Smirnykh R.V. Corporate project management system as an instrument of the concept of «lean production» in project management. Young scientist. 2020;52(342):356-360. URL: https://moluch.ru/archive/342/76926/

12. Tikhonina A.S. Problems in the implementation of lean production tools. XIV International School – Conference of Young Scientists, Tomsk: STT Publishing House, 2018. pp. 274-276. URL: https://core.ac.uk/download/pdf/287420142.pdf