Headings of the journal
"Economics and Management"

Annotation: The article is devoted to the analysis of cryptocurrency in modern conditions, to the consideration of its role, significance, dynamics of use and possibilities for further use in our country. The advantages and disadvantages of cryptocurrency as a means of payment, considered the development trends of cryptocurrency in Russia and in the world were investigated in the article. An analysis of the cryptocurrency market was conducted by the authors, as a result of which a conclusion was made about the positive dynamics of the use of cryptocurrency in our country. The domestic and world experience in regulating cryptocurrencies was analyzed (on the example of Japan, Estonia, Singapore, Switzerland, Germany, the USA), in the context of which the legal mechanism for regulating payments using cryptocurrencies was studied. It was concluded that it is developed insufficiently and needs the development of further legislative measures. Possible directions for the development of cryptocurrency and prospects for their development were proposed in the study.

Annotation: The purpose of writing the article is to develop an organizational and managerial model for providing services in the system of long-term care for older people, taking into account regional experience (Stavropol krai, Vladimir and Nizhny Novgorod oblasts). The subject of the study is the regional experience of the system of long-term care for people over the working age. The theoretical and practical significance of the study is to identify the strengths and weaknesses, opportunities and threats of the system of long-term care for elderly people. The article uses methods of analysis, synthesis, statistical, graphical method. The analysis was based on statistical data from the Ministry of Labor and Social Protection of the Population of the Stavropol Krai, the Ministry of Social Policy of the Nizhny Novgorod Oblast, the Department of Social Protection of the Population of the Vladimir Oblast, the Federal State Statistics Service, as well as scientific developments of domestic theorists and practitioners on the subject of the study. Based on the results of the study, the authors conclude that the introduction and dissemination of a long-term care system at the regional level is one of the priority and fundamental tasks of our country. Support for older citizens at the state level should be implemented through the development of social infrastructure, as well as improving the availability and quality of social care services provided.

Annotation: The article studies the reasons, features, and factors of project management in the agri-industrial complex of Russia. The role of project management to improve the quality of the dairy business is highlighted. The method and methodology of the work include: diagnosis and observation, analysis of causal relationships, structural analysis and generalization of data on comparable projects in the field of functioning of subjects of the dairy segment. The article presents an analysis of alternative projects in the field of organizing the production, processing of milk and the sale of dairy products in the agri-food markets of Russia. As a result of the studies, it was proposed to classify the parameters of alternative projects in the activities of the subjects of the product subcommittee of the agri-industrial complex. The assignment of points and the determination of the hierarchy for decision-making purposes made it possible to make the right economic choice within the framework of project management. The generalization of the results of the expert assessment contributed to measuring the effectiveness of projects taking into account the stages of the life cycle: projecting, construction, reconstruction, operation of equipment for cow houses and beef-producing farm, milking and collection of milk as a raw material. The article also examined the relationship between project management mechanisms and the results of improving the quality of milk and dairy production in Russia.

Annotation: The article includes a detailed analysis of several existing methods for assessing the value of receivables: coefficient methodology, methods of the Financial Academy and the National Collegium of Appraisers, author’s methods of M.V. Kruglov and Y.V. Kozyr. On their basis the multifactor method of express estimation of receivables value was developed, which allows us to take into account the time factor, the presence of collateral and the financial condition of the debtor. In the end an example of estimation of receivables value on the basis of public reporting of an agro-industrial company is given.

Annotation: The article defines the financial planning system of a corporation. The necessity of forecasting the cost of business by the financial planning system of Russian corporations is analyzed, including due to the application of international financial reporting standards as part of the convergence of Russian accounting standards with international financial reporting standards. It is revealed that international financial reporting standards define the discounted cash flow method as the main one for determining the value of a corporation. Within the framework of the weighted average cost of capital method, the existing methods of assessing the cost of equity of corporations are considered and their applicability by non-public companies is analyzed. A modified method of assessing capital assets is proposed for organizations whose shares are not traded on the stock market. This modified method of capital asset valuation is a combination of the discounted dividend flow method and the W. Sharp capital asset valuation model, while having a lower level of subjectivity than the cumulative construction method.