Headings of the journal
"Economics and Management"

Annotation: The purpose of the article is to study the state regulation of special economic zones (SEZ), showing the essence, features of creation at the international level, integration into the economy, as well as systems of benefits and optimization of activities. The article analyzes the development of special economic zones in Russia within the framework of sanctions pressure, which forms the distribution of the trade load from imports to exports, which will satisfy the needs for the development of industries within the country on preferential terms of the SEZ, as well as form cooperation between countries. This article is devoted to the study of the issues of state regulation of our country in the field of legal and international economic activity, as well as the creation of new SEZs by industry and their implementation. The article discusses the forming of SEZs, which will form a significant liberalization and integration of international economic relations, as well as affect technological progress and structuring the economy of the regions of the Russian Federation. This article discusses legal novelties on narrowing the list of types of SEZs by combining technology-innovative and industrial-production zones. These measures should simplify the acquisition of resident status significantly. In addition, the bill also deals with new tax incentives. In the future, SEZs may become even more profitable and attractive for investors, which will affect the inflow of investments into the Russian economy.

Annotation: Commercial (private) theaters today have become an inseparable component of the theatrical system. The main differences between the commercial theater and the state theater are the conduct of self-supporting activities, the lack of budget financing and the need to maintain accounting according to the rules of the non-state sector. The issues of accounting for theatrical costumes and scenery in the light of the specifics of theatrical activity raise many questions. The article presents algorithms for calculating the estimated period of operation of costumes and scenery, the rules for their accounting, and ways to optimize accounting in this direction. The comparative analysis presents the features of accounting and management accounting of theatrical activity. The possibilities and goals of management accounting in the theatrical organization are disclosed.

Annotation: The article studies the features of the effectiveness of the organization fixed assets use analysis based on classical methodological approaches. Their shortcomings and problems of application are identified. Based on the analysis of data from PJSC “Kirovskiy Zavod” for 2019–2021 the necessity of using the methods of economic and mathematical modeling in the process of assessing the effectiveness of the organization fixed assets use is substantiated. As a result of the study, an author’s approach to assessing the integral coefficient of efficiency in the use of fixed assets of an organization is proposed. Approbation of the proposed approach was carried out on the database of PJSC “Kirovskiy Zavod”. The proposed system of indicators is quite clear and justified, since it reflects the effectiveness of the functioning of the fixed assets of the enterprise from its different sides and allows you to see what you need to pay attention to in the first place. The practical use of the proposed algorithm for calculating the integral coefficient of effici ency in the use of fixed assets of an organization will allow us not only to assess the level of fixed assets use in a particular enterprise, but also to provide an information base for a comparative analysis of industrial enterprises, as well as compiling their rating.

Annotation: The article describes the relationship between the level of banking risks and the volume of created mandatory reserves for possible losses for certain types of banking transactions based on the materials of Sberbank PJSC. The author concludes about the negative impact of the created reserves on the amount of net income of a commercial bank. In this regard, practical recommendations for improving risk management based on CDS (Credit Default Swap), used for hedging risks and including both signs of insurance and signs of derivative financial instruments are proposed in the article. The use of CDS will allow to achieve savings on the creation of reserves for possible losses, which will favorably affect the increase in income of the credit institution.

Annotation: The article analyzes statistical indicators characterizing the volume of oil exports by Russia to global markets. The subject of the study is organizational and economic relations arising in the process of conducting Russia’s foreign trade policy on the global oil market. The research methods were statistical and graphical methods, analysis, synthesis, induction and deduction. The results of the work are conclusions about the prospects of Russia’s policy, based on the analysis of quantitative data characterizing the volume of oil exports to global markets. It is shown that in the conditions of sanctions restrictions by the countries of the collective West, Russia should focus on pursuing a policy of diversification of sales markets and import substitution in critical areas of the oil complex. Measures are proposed to overcome the sanctions restrictions imposed on oil exports by the countries of the collective West.