Headings of the journal
"Economics and Management"

Annotation: The article examines the issues of practical application of methods for assessing the effectiveness of the accounting system, gives a definition of the accounting system of the company, its effectiveness. Various theoretical approaches to the definition of key concepts included in the accounting system of domestic organizations in the framework of RAS are considered. The article defines the place and role of the accounting system within the company’s information field. Various approaches to quantitative and qualitative assessment of an organization’s accounting system are considered. The effectiveness of the accounting system is evaluated on the example of the domestic organization Vector-it LLC. The accounting system of the organization fully provides all users of management information with reliable and timely data for planning, control and other business operations. The efficiency of the accounting system plays a special role not only in the internal processes, but also in the management of the company’s foreign economic activity. Considering the emerging trend of active participation of owners in the management of the company, the importance of information in the accounting system is constantly increasing. This can explain the relevance of the topic of this article.

Annotation: At present, the activities of Russian business are characterized by a complication of methods and forms of interaction between business entities, unpredictability of risks, and increased competition. In this regard, an increasing number of enterprises are realizing the need for conscious and effective management of financial activities. Financial policy is the most effective tool in the long-term management of the financial activities of the enterprise, which is subordinate to the implementation of the goals of its general development in modern conditions of significant changes in the macroeconomic nature and uncertainty. An effective financial policy of an enterprise should include not only financial support for the work of a business entity, but also the achievement of the economic interests of participants in a business transaction, the growth of well-being of the owners of the enterprise. Nevertheless, financial policy is influenced by the external and internal environment, which requires its goal-oriented and phased formation, as well as the implementation of financial measures by interacting with the procedural and technological elements of the strategic management system and its resource components. The development of an effective financial policy of the enterprise involves the construction of the most appropriate system of managing the financial resources of the organization, in order to achieve the goals of its functioning, which are expressed in maximizing profits, ensuring financial stability and investment attractiveness. The content of the article includes a description of approaches to the formation of a sustainable financial management system in an enterprise in a dynamically developing market, as well as key parameters for the implementation of an effective financial policy of the enterprise, which is now considered a complex and urgent problem. It is noted that the formation of an effective financial policy of an enterprise should be based on a whole range of tools, which include: tools for redistributing resources, attracting resources and preventing risks.

Annotation: The article examines the issues of assessing the effectiveness of customs authorities in accordance with the legislation of the Russian Federation, as well as possible solutions to problems in the digital environment. Digitalization of the Russian economy dictates the need to study the activities of customs authorities in the context of their functional purpose on the basis of new approaches that should reflect aspects of budget filling, economic security of the Russian Federation, information and analytical activities, etc. in the new information environment. Digital representation and provision of information today represents a new trend in the development of the world community, which becomes the basis for improving the economic efficiency of any organization. To date, the use of digital information technologies provides a functional component of all technological, foreign economic operations of customs authorities. The study of the digital approach to the content and assessment of the activities of customs authorities is natural and obvious, as it is caused by the requirements of the current information environment. This is primarily due to the fact that in modern conditions in the activities of the customs service, not only the Declaration flow of electronic format is increasing, but also the powers of the electronic Declaration centers themselves are increasing. Russia’s rapid integration into the global economic space is based, among other things, on the digitalization of the customs service, which will increase the efficiency of its activities with a positive effect on the Russian economy as a whole and on all participants in foreign economic transactions. Improving the system for assessing the efficiency and effectiveness of customs authorities should consider the ongoing changes and, accordingly, will increase the level of management efficiency.

Annotation: This article describes the problems of economic incentives for recycling consumer waste in order to reduce the share of waste generation and disposal. Extended producer responsibility is considered as the most effective mechanism for economic incentives to solve the environmental problem of waste accumulation in the environment, proven by world practice. The study analyzed the dynamics of the government of the Russian Federation setting recycling standards in the environmental collection system as part of the extended responsibility of the manufacturer from 2015 to 2020. Changes to the regulatory framework governing waste disposal are being worked out in detail. We describe the nature of utilization norms, environmental fee and extended producer responsibility, reflects the shortcomings of the system, recommendations for improving the system of extended producer responsibility in the Russian Federation in the part establishing standards utilization at 100 %. Indicators of standards for waste disposal from the use of goods in 2015–2020, grouped by type of materials, are given.

Annotation: The paper examines the impact of the environmental agenda on global trade processes, including the area of rulemaking, on the example of the influence of EU Carbon Border Tax on Russian external economic activity. It is suggested that such restrictions become a harbinger of a new global economic reality, since the transition of the rule-making initiative in the field of green economy to European states, which is not formally prohibited by the WTO rules, presents an opportunity for the development of protectionism and the introduction of barriers for goods produced not in accordance with environmental standards. Possible threats to the introduction of the EU carbon tax for Russia, whose industry is characterized by a high level of carbon intensity, are investigated, among which the loss of both European trading partners and Asian markets are noted. The article notes the inevitability of the negative impact of the environmental agenda on the sustainable development of Russia in the short term, as well as the long-term benefits of restructuring the economic model. This study examines the context and possible scenarios for the implementation of the EU Carbon Border Tax and suggests measures to improve energy efficiency and competitiveness of Russian exporters, considering the current context of decarbonization in Russia.