Headings of the journal
"Economics and Management"

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.

Annotation: Currently, the priorities in the business environment are constantly changing. Modern technologies are being introduced everywhere: online training, remote work, communication, virtual signing of contracts. New challenges of our time have forced potential investors to reconsider their views. This determines the relevance of the research topic. The purpose of the study is to analyze one of the processes taking place in the securities market - increasing the interest of private investors in a brokerage account as an instrument on the stock market and to determine the portrait of a modern investor. This article examines the specifics and main aspects of modern investment through a brokerage account. The dynamics of the number of clients in brokerage services is analyzed in the context of open individual investment accounts and brokerage accounts. The structure of accounts of individuals on brokerage services by assets is considered, the main place in which (60 %) is occupied by empty accounts of individuals. Attention is drawn to the portrait of a modern investor, in which the motives of modern investment play a key role. At the same time, the article concludes that despite the increase in the key rate, the number of private investors will continue to increase in 2021. As the income and attractiveness of the stock market grow, the volume of assets will grow, not the number of accounts.

Annotation: The purpose of the article is to identify the features of production, regulation and cost formation in the construction industry. The article reveals the role of the construction industry in the Russian economy, the distinctive features of the industry related to the nature of its products. The purpose and modern tasks of construction industry development, its main objects are highlighted, taking into account the sufficiently detailed norms and regulatory documents adopted. Particular attention is paid to a wide range of regulatory special documents that determine in many ways the features of the formation and planning of costs in this industry. The latter are investigated. The author particularly notes that construction production is the opposite of industrial production, where production facilities are built before the start of the production process, production equipment is installed, the technology of the manufacturing process is debugged and after that the production is carried out directly. The article concludes that such a feature requires individual methods of organizing the production process and managing it. In addition the issues of registration and regulation of construction industry subjects relations, the procedure of costs formation in the form of the estimated construction cost are highlighted.

Annotation: The state regulation of tariffs is effected in the water supply industry. Its goal is in equal measure ensure the interests of consumers (quality and price) and the development of the industry. Statistical data from 2010 to 2018 indicate that goals have not been achieved: there is no significant improvement in the technical condition of the water supply network, the annual share of replaced water supply networks in their total volume in Russia is 1.1 % (the recommended standard is 4 %), and the net loss of water supply companies is 11.75 billion rubles. First of all, this situation is determined by the used regulation methods. In the same time the health and well-being of about 120 million Russian people directly depends on the stable functioning of the water supply sector. In this regard, the authors are considering the possibility of introducing yardstick pricing for water supply services. It is based on mechanisms to stimulate operating and investment activities. This will increase the water service industry efficiency. However, at present, in the Russian context, the introduction of yardstick pricing is impossible. This is based on a comparison of Russian and foreign practice. At the same time, the yardstick regulation introduction is necessary. Therefore, based on the analysis and synthesis of data, the authors identified avenue of approach to change the Russian water supply organizations data harvesting to ensure the possibility of introducing yardstick methods. In particular, the article defines the need to amend the regulations and the composition of the disclosed indicators, the use of the FSIS EIAS system as a platform for disclosure. In conclusion, the authors recommended revising the financing of investment programs of water supply organizations separately from their operating costs.