π-Economy

RAR RUS 7-16 Vasetskaia Natal'ia vno@spbstu.ru 7005476276 0000-0002-8228-3109 Peter the Great St.Petersburg Polytechnic University Glukhov Vladimir vicerector.me@spbstu.ru

195251, St.Petersburg, Polytechnicheskaya, 29

The principles of organizing the educational system for personnel training in a digital economy The article considers the changes taking place in almost all countries of the world, associated with the transition to a digital economy. The focus is on the peculiarities of higher education as the most important factor determining the opportunities for the development of any economic system. Currently, Russia has to modernize higher education in accordance with the needs of the labor market and further integration of Russian education into the global economic and educational space. The article confirms that universities have to change the educational paradigm in the developing digital economy. We have proposed a change from the outdated traditional models of educational activities to new ones that can stand up to the challenges of our time. We have formulated the main principles of organization of the educational process, such as the introduction of the competence approach into the educational process, use of methods of project-based learning, digitalization and informatization of education, the implementation of individual educational trajectories. We have considered the principle of forming professional competences through the integration of education, science, business structures and enterprises of high-tech industry on the basis of communities of teachers, students, and scientists. The proposed method of electronic portfolio (web portfolio) as one of the innovative teaching methods based on the formation of an individual educational trajectory. Analysis of the structure and interaction of the portfolio of the university allows to improve the system of criteria and indicators for estimating the efficiency of educational and scientific activities of faculties and institutes of the university, to streamline the organization and management of the university. Measures based on the principles offered will allow to implement new forms of training, increase the motivation of participants in carrying out scientific research and the efficiency of university’s management. This will provide the possibility of forming an innovative environment of the university on a qualitatively new level, and building a system of university management in accordance with the university’s tasks and taking into account modern trends. There is a plan to develop a mechanism of managing the innovative potential of the university in the nearest future in order to conduct personnel training on a fundamentally new quality level, taking into account contemporary tendencies. 10.18721/JE.11201 37.014.54 digital economy higher education human resources competence project learning individual educational trajectory https://economy.spbstu.ru/article/2018.70.1/ 01_Vaseckaya-Glukhov.pdf

RAR RUS 17-27 Kvasha Nadezhda nadia_kvasha@rambler.ru Demidenko Daniel demidenko11@rambler.ru Voroshin Evgenii omts@zrp.ru Industrial development in the conditions of digitalization of infocommunication technologies The advancement of the innovation sector as a key driver for the development of the industrial sphere, which is the foundation of the economy, has become a worldwide trend. In its turn, the form of economic development based on innovative processes is permanently undergoing changes in connection with the introduction of advanced information and communication technologies developing in the direction of global digitalization. The digital development strategy, which is a fundamentally new platform for the implementation of digital solutions in the field of information and communication technologies, is one of the main priorities from the point of view of ensuring the competitiveness of the economy in general and the industrial sector in particular, as well as raising the population’s standard of living, which determines the relevance of the topic of the article. The purpose of the study is to identify the specific features of the transforming Russian economy and of the industrial sector in particular, as well as to develop the principles of the digital economy in terms of identifying additional sources of efficiency of business systems, taking into account the development of infocommunication technologies in the direction of digitalization. Both quantitative (mainly statistical) and qualitative research methods (analogy method, methods of content and expert analysis and synthesis) are used in the study, on the basis of which the modern level of industrial development of Russia is analyzed and assessed in terms of conditions for transition to a new industrial-digital platform. At the same time, this transition is connected with the technological modernization of the manufacturing industry, which involves integrated development of fixed assets and technologies, the renewal of domestic research and development, based on education and science. Special models of the methodology of studying innovative processes are also used in the article, such as push and pull models, as well as an interactive dual model, tested in terms of adequacy to digital technologies. The article proves the feasibility of an interactive nonlinear model based on the paradigm of open innovation and cloud business systems implemented at the expense of the current level of development of infocommunication technologies. We have identified the sources of growth of the efficiency of business systems in general and innovations in particular through the reduction of transaction costs resulting from the transfer of a significant volume of business processes to electronic form, as well as transformation costs resulting from the implementation of the paradigm of network business systems, which increases the efficiency of both material and labor resources and reduces the transformation costs in terms of their conditionally constant component. The article describes the path of further research in the direction of creating institutional conditions for the development of network-centric (cloud) systems and high-tech businesses, as well as updating (or adapting) the methods and tools for analysis and evaluation of economic efficiency. 10.18721/JE.11202 330.3:338.1:004 digitalization labor productivity linear and nonlinear models of innovation process closed and open innovations cloud business systems infocommunication technologies transaction and transformation costs https://economy.spbstu.ru/article/2018.70.2/ 02_Kvasha--Demidenko-Voroshin.pdf

RAR RUS 28-37 57214506037 Institute of Economics Russian Academy of Sciences Bukhvald Evgenii buchvald@mail.ru

Nakhimovskiy prospekt, dom 32, Moscow, 117218

Valentik Olga valentik-o@ya.ru Legal and institutional problems of setting the practice of municipal strategic planning in Russia Sub-regional level of the organization of economy and public administration takes an important place within the development strategy of the Russian economy. This is reflected in the strategic planning implementation as a vertical of management actions and planning documents, mutually coordinated and based on a common methodological basis. In addition, a significant contribution of the sub-regional management link to the achievement of economic and social priorities of the Russian economy is possible only in case of effective functioning of local self-government institutions. Such effective operation of local self-government institutions needs a system of preconditions of economic, legal and institutional nature. At present these preconditions are not formed to the extent necessary for successful development and implementation of development strategies in the municipal management. This makes the transition to strategic planning one of the most important goal-setting guidelines for identification and implementation of further steps in the course of municipal reform in the Russian Federation. We should note that it is not the vector of changes itself that is important but the procedure by which these changes are introduced. Recently, the situation has obviously evolved towards separating the population from solving the key questions of functioning and reorganization of local government. Everything, including transformations in local government institutes, is decided by representative bodies of municipalities, and sometimes at the level of the government of sub-federal entities. At the same time, the idea of developing local government as a result of an initiative and responsibility of the population is only growing weaker instead of stronger. The study we have conducted allows to allocate two main conditions allowing to eliminate the formalism in implementation of municipal strategizing. The first one is legislative adoption of a practice in which this strategizing means the highest and most significant form of direct implementation of functions of local government by the population. The second one is legislative confirmation and developed methodological support of flexible forms of municipal strategizing coordinated both with the operating types of municipalities, and with a variety of social and economic conditions of development of territories in various territorial subjects of the Federation. 10.18721/JE.11203 332.12; 338.262 local self-government strategic planning spatial regulation municipal reform https://economy.spbstu.ru/article/2018.70.3/ 03_Bukhvald-Valentik.pdf

RAR RUS 38-52 Palash Svetlana svpalash@yandex.ru Analysis of the formation and functioning of strategic planning of industry development in Russia The relevance of the topic is determined by the formation of the system of strategic planning, strategies of individual industries, the existing problems of implementation and evaluation of the effectiveness of state programs of industrial development in the Russian Federation. The goal of the study is in analyzing the formation and functioning of strategic planning of industrial development in the Russian Federation, identifying the problems and finding ways for solving them. The objectives of the study are analysis of the problems of formation of the system of strategic planning of industrial development in the Russian Federation; analysis of the current state of strategic planning of industrial development in the Russian Federation; identification of implementation problems, as well as analysis of the effectiveness and efficiency of state programs of industrial development and substantiation of the impact of these problems on achieving industrial development goals; development of elements of the methodology for assessing the effectiveness and efficiency of state programs. The methods of the study are analysis of normative and methodological documents of strategic planning, economic analysis. The article deals with the problems of strategic planning in the Russian Federation, the formation of strategies for socio-economic development and development of certain industries, the formation of institutional and methodological support of strategic planning, evaluation of the effectiveness and efficiency of the state programs of industrial development. We have analyzed the dynamics of the actual values of the target indicators of the state program of the Russian Federation «Development of industry and improvement of its competitiveness» for 2013–2016, compared the actual and planned values of the target indicators, revealed the shortcomings of strategic planning, showed the impact of planning shortcomings on the objectivity of the assessment of the effectiveness. On the basis of the analysis, we have developed the elements of the methodology for assessing the effectiveness and efficiency of state programs at the stage of preliminary diagnosis, taking into account the quality of institutional and methodological support for the formation of the strategic planning system. In order to improve the management of state development programs, improve the quality of strategic planning and reports on the evaluation of the effectiveness and efficiency of the implementation of state programs, we have developed the stages of the algorithm for assessing the quality of planning (evaluation of the validity of the planned values of the target indicators of the state program), which is an integral part of the methodology for assessing the effectiveness and efficiency of the state programs. Directions for further research lie in the development of methods for assessing the effectiveness and efficiency of state programs and in assessing the effectiveness and efficiency of state programs of industrial development in the Russian Federation. 10.18721/JE.11204 338.24 state programs industrial development efficiency efficiency evaluation planning quality system of strategic planning of industrial development https://economy.spbstu.ru/article/2018.70.4/ 04_Palash.pdf

RAR RUS 53-61 7005476276 0000-0002-8228-3109 Peter the Great St.Petersburg Polytechnic University Glukhov Vladimir vicerector.me@spbstu.ru

195251, St.Petersburg, Polytechnicheskaya, 29

Petrenia Iurii Shilin Pavel Shilin_ps@power-m.ru Experience of state exposure on innovation activity in power machinery 10.18721/JE.11205 330.12 innovations industry government assistance https://economy.spbstu.ru/article/2018.70.5/ 05_Glukhov-Petrenya-Shilin.pdf

RAR RUS 62-69 Chernogorskiy Sergey Sorokozherdyev Kirill G. sorokozh_kg@spbstu.ru Pakhomova Polina cyril_gs@hotmail.com Infrastructure of the nenets autonomous district and its influence on the regional external economic activity Steady development of Russian regions largely depends on the level of regional foreign economic activity, which is primarily determined by the state of the infrastructure of the region itself. This study answers the question of the impact that the infrastructure of the Nenets Autonomous District exerts on the regional foreign economic activity and assesses the role of infrastructure in the economic development of the region as a whole. At the beginning of the study, we have analyzed the main problematic aspects of the development of the region, which include, in particular, weak and underdeveloped infrastructure, a poor network of regional roads, a low supply of population and businesses with electricity and communication services. The same problems may determine low production efficiency in the region, which ultimately, together with the foreign economic activities, will determine the standard of living in the Nenets Autonomous District. The study presents a number of infrastructure factors, such as the length of roads, inland waterways, investment in fixed assets, domestic expenditure on research and development, per capita income of the population, the volume of heat energy provided, the freight turnover of the region, the volume of telecommunications services provided, as well as the gross regional product of the Nenets Autonomous District; these factors are considered as exogenous in the model. The three main indicators of the region's foreign economic activity that are exports, imports and foreign investment act as endogenous factors in the model. Based on statistical data for 2005–2015, the regression equations are constructed and the obtained dependences are analyzed. The method of constructing ADL models is applied in the study, which implies the influence of the above factors not only for the corresponding period, but also for previous periods. The resulting model equations can be used to create a strategy for the development of the region, as well as for forecasting macroeconomic processes. The main impact of infrastructure factors is on investment flows, while the impact of these factors on the flow of exports and imports is very insignificant. 10.18721/JE.11206 338.49 external economic activities of a region factors of infrastructure export-oriented approach Nenets Autonomous District https://economy.spbstu.ru/article/2018.70.6/ 06_Chernogorskii-Sorokogerd'ev.pdf

RAR RUS 70-80 Necheukhina Nadezhda nnecheuhina@yandex.ru Mustafina Ol'ga V. ovm.70@mail.ru The genesis of accounting and analytical support for management of revenues and expenditures of economic agents in the retail segment of the consumer market Functioning of economic entities in the retail segment of the consumer market is accompanied by the revenue and expenditure management system. Modern conditions of functioning in Russia, make new demands on the quality of data supply to the retail business, on the basis of which management decisions are made. Accounting and analytical support of income and expenditure is one of the most important areas that allow to generate data in accordance with the information needs of the management of an economic entity. The main idea of the scientific research is to analyze the historical impact of the economic and accounting thoughts on the formation of attitudes and the determination of the essential characteristics of accounting and analytical support of revenues and expenses of the economic entity of the retail segment of the consumer market of the new Russia. The methods proposed in this research are methods of analysis, synthesis, comparison, group and generalizations. It is considered the incremental development of accounting thought in respect of accounting and analytical support for the control mechanism of income and expenses of the economic entity of the retail segment of the consumer market. The stages of formation and development of accounting and analytical support as an economic category are identified. Given the author's interpretation of the main aspects of the perspective development of accounting and analytical support of revenues and expenses of the economic entity of the retail segment of the consumer market. Compared the theoretical foundations and approaches to defining the essential characteristics of accounting and analytical support for income and expenses. Author's concept of the content of accounting and analytical provision of income and expenditure in economic entities of the retail segment of the Russian consumer market are presented. It is analyzed the complex of problematic issues of methodological character, which had an effective impact on the establishment of modern accounting systems of economic entities of the retail segment of the consumer market. It is designed methodological approaches to the organization of the work of economic activity in the current conditions of management, which makes it possible to improve the effectiveness of management decisions. 10.18721/JE.11207 657 entities of the retail segment of the consumer market accounting and analytical support revenues expenses and results of operations https://economy.spbstu.ru/article/2018.70.7/ 07_Necheyhina-Mustafina.pdf

RAR RUS 81-91 0000-0003-2978-9757 Vologda State University Shichkov Aleksandr shichkov@vologda.ru

Lenina St.,15, Vologda, Russia, 160000

Kremlyova Nataliia kremleva-n@yandex.ru Borisov Aleksandr Management of added value in engineering business: process approach and tools In this article engineering business is considered as the cycles of converting manufacturing capital and innovation capital of enterprises into monetary capital. The conversion cycles are implemented by organizing the production based on market relation within technological stages being the zones of financial responsibility (liability); by using the management accounting system forming the organization of production in monetary equivalent and the innovation activity ensuring the equality of product value and its market price. The relevance of the research topic is determined by the necessity to create motivating system of innovation activity in engineering enterprises. Our aim is to ensure a continuous growth of market innovation added value of products. The main task is to develop tools for managing a basic operation cycle converting manufacturing capital into monetary capital in the form of products whose consumer properties are competitive and for managing an innovation cycle converting an income producing idea into market added value. As the investigation method we used the process approach in the formation of operation and innovation cycles parameters. As a result, the integrated mathematical model has been created that allows designing operation and innovation cycles; developing a management accounting system and on this basis to implement product and technological innovations. Studying conversion operation cycles of several engineering business enterprises allows us to formulate necessary requirements to the organization of production. Consumer properties and technological costs of final products should be formed by being transferred within technological stages being at the same time the zones of financial liability. Management accounting should ensure the equilibrium of operation basic and innovation cycles converting manufacturing and innovation capital into monetary capital and market added value of products respectively. To motivate innovative activity it is necessary to personalize intangible assets that guarantee market added value. Subsequent research will focus on the design, development and implementation of management accounting systems for manufacturing-technological systems to manage innovation processes ensuring market added value of each technological stage and final products. 10.18721/JE.11208 658.5 basic operation cycle of converting manufacturing capital into competitive products innovation cycle of converting innovation capital into market added value management accounting system transferring technological costs https://economy.spbstu.ru/article/2018.70.8/ 08_Shichkov-Kremleva-Borisov.pdf

RAR RUS 92-100 Lukashevich Nikita lukashevich@kafedrapik.ru Konnikov Evgenii konnikov.evgeniy@gmail.com Approach to assessment of financial stability of industrial enterprises as a basis of sustainable development Management of sustainable development of industrial enterprises is the basis of the strategy of sustainable development of Russian economy. Industry is a strategically important sector, which makes it necessary to assess the sustainability of its development. The purpose of this study is to develop tools for assessing the financial stability as a basis of sustainable development of industrial enterprises (using the example of the manufacturing industry) that support the decision-making process. The sustainability depends on the financial status of industrial enterprises. A system of indicators for assessing the financial status of an industrial enterprise was formed. Each indicator was assigned a normative value reflecting the specifics of the industry. A toolkit for forecasting the indicators was created, based on the hypothesis that the level of financial stability is associated with a real option. The approach provides a finite number of states characterized by the ratio of these indicators. The whole set of possible outcomes can be divided discretely depending on the ratio of the studied indicators and their normative values. It is expedient to compare two graphic images: one reflecting the ratio of current indicators and one reflecting the ratio of future indicators. The formulated fixed descriptions of the octant are recommendations for making managerial decisions and serve as tools for the executive staff of the enterprise. The formulated approach is aimed more at assessing sustainability in the short term, as it describes two conditions of financial stability of the enterprise. In this case, development is also characterized by a vector of dynamics of the studied indicators. The distinctive features of the proposed toolkit are as follows: the possibility of obtaining specific recommendations based on assessing the sustainability of the enterprise; the ability to qualitatively evaluate the vector of sustainable development of the enterprise taking into account the external environment, the dynamics of the industry and the current and forecast the financial status of the enterprise; the ability to customize the parameters of the toolkit by changing the regulatory indicators, the depth of retrospection of accounting and financial reporting data, which allows the manager to adapt the toolkit for different categories of tasks and users. However, it is necessary to take into account the limitations of the developed toolkit that can form the basis for further research: the specifics depends on the manufacturing industry, which necessitates industrial diversification of the toolkit; further formalization of the tool by finding approaches to estimating the probability of the sustainable development scenario; taking into account the time factor in the model and constructing a vector of sustainable development. 10.18721/JE.11209 338.1 financial stability sustainable development industry octant financial state real option https://economy.spbstu.ru/article/2018.70.9/ 09_Lukashevich-Konnikov.pdf

RAR RUS 101-108 Zakirova Arina A. arina.zakirova@gmail.com Dubolazov Victor info@kafedrapik.ru Restructuring of a legal entity by spin-off and creation of subsidiary enterprises as business development The article considers the problem of business restructuring through reorganization of commercial corporate organizations in the form of spin-off and creation of subsidiary economic companies. The analysis showed that the choice and appropriateness of restructuring methods is not obvious (in some cases it is preferable to reorganize the legal body in the form of a spin-off, and in some to establish a subsidiary). We have discussed the issues of the authorized capital formed by the legal entity, the fair distribution of assets and liabilities between the reorganized and newly created entities. These issues are considered for the main organizational and legal forms of entrepreneurial activity that are commercial corporate organizations, primarily for the most common of them, limited liability companies (LLCs). The advantages and disadvantages of each of the mechanisms were discussed. These mechanisms or their elements are often confused in practice and even in publications, so we have deemed it necessary to understand what the spin-off of a company means in reorganization, and what is the creation of a subsidiary economic company, and also to compare them and give recommendations on their application. The article systematizes the goals of restructuring, provides a comparative description of these methods of restructuring and recommendations for their application. One of the most urgent problems of reorganization of companies in the form of spin-off is considered, i.e., the formation of authorized capital of the newly created company. The issue of forming authorized capital during spin-off reorganization is the most common organizational and legal form for limited liability companies (LLCs), which by various estimates account for more than 90 % of all commercial organizations in Russia. The main focus was on the difference in restructuring of an LLC by creating subsidiaries and spin-off reorganization, options for forming the authorized capital of the newly created companies, the distribution of rights and obligations between the reorganized and established companies. The results obtained in this study will allow entrepreneurs to understand the problem, make the right decision when choosing the method of restructuring, avoid mistakes in the reorganization primarily when forming authorized capital and distributing the rights and obligations that may affect taxation and relationships with counterparties and founders. Tax officers and auditors can use the recommendations in the paper to understand what to focus on during inspections of reorganized and established economic societies. 10.18721/JE.11210 658 business restructuring reorganization by spin-off subsidiary enterprise authorized capital https://economy.spbstu.ru/article/2018.70.10/ 10_Zakirova_Dubolazov.pdf