Headings of the journal
"Economics and Management"

Annotation: The article presents a study aimed at applying business processes to improve sales efficiency using the example of a medical device manufacturing company. The relevance of the chosen research topic is due to the fact that increasing sales efficiency is a key task for each company. One of the most effective tools in this process is the company’s business processes. The author used such research methods as dialectical, systematic, comparativeanalytical, modeling and forecasting. The main results of the study are clarified concepts related to business processes and the procedure for applying and managing them in companies; an assessment of business processes carried out on the example of the company “YeIF” JSC; proposed criteria for the development of a business process in a medical device manufacturing company; developed recommendations for the use of the company’s business processes to improve sales efficiency. The developed model of the company’s business processes in order to increase sales efficiency is typical and can be used in any manufacturing or trading companies, taking into account the specifics of their activities.

Annotation: Changing business conditions for economic entities lead to the need to select effective and efficient audit procedures during the audit. The aim of the article is to present indicators of the analysis of accounts receivable, detailing the composition and quality of accounts receivable, to determine the composition of audit procedures during the audit of accounts receivable. The article provides a list of indicators for the analysis of accounts receivable: comparison of accounts receivable and accounts payable for settlements with buyers and suppliers, the procedure for analyzing non-payments, debt repayment analysis, debtors’ quality assessment, debt analysis for foreign counterparties, which can be used by auditors as part of analytical procedures during the audit of accounts receivable of the audited entity, i.e. allow detailed analysis of the composition of accounts receivable. The article presents a list of analytical procedures for the audit of accounts receivable, which is a detailed set of indicators, the use of which will contribute to the definition of accurate and detailed audit procedures for further documentary verification, which are consistent with the specifics of the financial and economic activities of the audited entity.

Annotation: The article reveals the purpose and objectives of the formation of a system of remuneration and incentives for personnel in the trade industry. It analyzes the compensation and investment components of staff wages in the trade sector as a feature of the organization of remuneration in this area, the division of wages of employees in organizations in the trade sector into conditionally permanent and conditionally variable parts, the features of the use of a time-based payment system labor. The article also analyses the use of a commission form of remuneration for sellers, features of financial incentives for employees in trading companies, as well as their types. The possibilities of using KPI indicators in trade organizations are analyzed, as well as various incentive programs for personnel in the field of trade, as a result of which the key features of the system of remuneration and incentives for personnel in the trade industry are highlighted.

Annotation: The article discusses issues related to the forming of the optimal budget structure of integrated marketing communications in order to improve the effectiveness of the promotion of goods and services. The joint analysis procedure is used as a tool for allocating resources to the main means of integrated communication. This statistical method allows us to take into account such an indicator as the “relative importance of attributes” given by consumers to the clearly expressed characteristics of IMC, as well as the usefulness that consumers associate with the levels of characteristics. Particular attention is paid to the issues of assessing the reliability and reliability of the results of joint analysis, as well as the possibility of their visualization. In addition to the possibilities of joint analysis, the article also discusses the technology of visualization of the results obtained and approaches to the interpretation of the data obtained. The main approaches to assessing the reliability and validity of research data are presented, special attention is paid to assessing the reliability and validity of the results obtained applying the criteria used in joint analysis.

Annotation: Within the framework of this study, the features of lending to individuals in PJSC Sberbank of Russia at the present stage are considered. The object of the study is PJSC Sberbank of Russia as a system-forming bank for the economy of the Russian Federation. The subject of the study is the system of lending to individuals in PJSC Sberbank of Russia. The purpose of this scientific article is to analyze the effectiveness of lending to individuals in PJSC Sberbank of Russia, as well as to develop recommendations aimed at improving lending to individuals in PJSC Sberbank of Russia. The methods of the research used a systematic approach, methods of economic and statistical analysis, methods of tabular and graphical representation of data. The authors consider the organization of the process of lending to individuals in banks at the present stage of development. The efficiency of lending to individuals in PJSC Sberbank of Russia was assessed. On the basis of the conducted research, the authors formulated the main directions for improving the efficiency of lending to individuals in PJSC Sberbank of Russia.