Headings of the journal
"Economics and Management"

Annotation: To make important strategic and managerial decisions, it is important to have complete and reliable information about the development trends of the municipality. The purpose of this article is to determine the problems and prospects of socio-economic development of a large city based on the analysis of the main indicators. As the object of analysis in the study, the municipal formation – the city of Vologda was chosen. The information base was the works of Russian scientists and Rosstat data. The paper considers the main indicators that characterize the labor market, demographic development, the volume of industrial production, the level of investment and wages. The problems hindering the development of the municipality are identified, which consist in the unsatisfactory demographic situation, the deterioration of engineering and municipal infrastructure, and the insufficient level of improvement of the city. The possibilities for eliminating possible risks in the implementation of the strategic priorities of the city development are identified. The research materials can be used by regional and municipal authorities, as well as be of practical interest to researchers dealing with this issue.

Annotation: The article studies topical issues of the development of the methodology for analyzing enterprise financial and economic situation. The object of the study is the processes of enterprise financial support whereas the subject is the methodological foundations of the integral assessment of the financial and economic condition of enterprises. The purpose of this article is to substantiate an algorithm for the integral assessment of organization’s financial and economic position. The analysis of sources made it possible to systematize the existing methods of analyzing financial and economic situation. The author proposes an algorithm for assessing the level of organization’s financial and economic position according to the general integral indicator based on the criterion indicators analysis such as enterprise solvency and liquidity, financial stability and asset quality level. The algorithm has certain advantages since it is based on the principle of differential analysis that simplifies the process of revealing weaknesses in the enterprise financial condition. The proposed approach makes it possible to comprehensively assess the enterprise financial and economic activities and determine control tasks for each structural unit, and forecast it for long-term periods with help of one integral indicator. The research uses the following methodology: monographic method, functional and structural analysis and comparative analysis.

Annotation: The article raises the issue of creating an appropriate valuation methodology for the organization’s buyers in order to formulate a credit policy. Nowadays, the practice of granting trade credit has become widespread in order to attract buyers and increase sales. The undesirable consequences for the organization of the debtor – a slowdown in payment turnover, an increase in accounts receivable, can be caused by the lack of clear incentives for counterparties to fulfill contractual obligations. Therefore, an important point in this case is the choice and formation of credit policy. The article focuses on one of the foundations for the formation of an effective credit policy – the assessment of buyers. The following is a brief description of the methods used for assessing the organization’s solvency. As a result, it was found that the existing methods do not provide an opportunity for a comprehensive assessment of potential buyers. However, each enterprise is primarily interested in the solvency, responsibility of buyers, in their ability to quickly and efficiently eliminate the difficulties that have arisen, therefore, this article proposes the application of the method of comprehensive assessment of the organization’s buyers based on the rating assessment and the developed scale of points for the selected criteria. The methodology uses the assessment of credit policy, indicators of the financial stability of the enterprise, in the final value it is recommended to take into account the qualitative indicators. For the acceleration and convenience of assessing the solvency of the organization, it is proposed to use automated technology using a computer program. The article provides recommendations for further improvement of customer assessment methods. Further research and development of normative values and ranges of deviation of financial indicators, taking into account the specifics of the industry, is proposed. It is also recommended to formalize the qualitative assessment indicators and develop a methodology for their further application.

Annotation: In the pandemic, small businesses suffered more than others and suffered the main losses, which were manifested in a reduction in the number of personnel, a decrease in sales turnover, revenue, a decrease in the solvency of entities. All this led to a reduction in the number of small businesses. The role of small business in the Russian economy and the problems of its development in the context of the pandemic determined the topic under consideration. The article presents the dynamics of the main indicators of the development of small business of the Ryazan region for a number of previous years. The author’s classification presents a system of external factors that have determined the development of the business in the past few years. The article presents data from various sources, which allowed the authors to objectively assess the development trends of small businesses in the region. A structural assessment of the region’s small businesses in the context of the list of pandemic-affected industries was given. An estimate of some indicators for the first half of 2020 is given. The article presents a change in the industry structure of small businesses and the importance of this change for the economy. A number of key small business issues have been identified. The role of the state in supporting entrepreneurship during the pandemic is outlined, the forms and types of this support are determined. Property support of the business is discussed in detail. The key feature of the article is the grouping of small businesses by the format of activities, the emphasis on adaptation to new business conditions. The article emphasizes the importance of digitalization of the economy, increasing in the new conditions.