Headings of the journal
"Economics and Management"

Annotation: The article describes the issues of reproduction of fixed assets at industrial enterprises in Russia. On the basis of the analysis of statistical data for 2013–2021, an assessment of the effectiveness of the use of fixed assets in the industry of Russia was carried out. An analysis of the statistical indicators of the renewal of fixed assets in the industrial sector of the Russian Federation showed their significant decrease in dynamics over the past ten years. It has been determined that the practical implementation of the optimization of the processes of reproduction of fixed assets at industrial enterprises in Russia should be based not only on taking into account the factor of investment support for this process, but also on taking into account environmental factors. In this regard, to build a model for optimizing the processes of reproduction of fixed assets of industrial enterprises, it is proposed to use not only the indicator of investment support, but also the strategic balance of the organization, which allows you to compare the impact of strategic assets and liabilities on the activities of the enterprise in the future. Based on this, a model was developed for predicting strategic directions for optimizing the processes of reproduction of fixed assets of industrial enterprises, taking into account the possibilities of its investment support and changes in environmental factors.

Annotation: The modern stage of the development of the global economy is characterized by a transition to a new technological structure, globalization of socio-economic processes, an increase in their unpredictability and insustainability, a high level of risks in making management decisions. As part of the fourth industrial revolution, industrial enterprises can create high-tech jobs with higher wages and ensure the growth of human capital in the country. The forming of professional competencies of personnel is an important process of functioning of industrial enterprises in the context of digital transformation. The article is devoted to the study of new labor market requirements forming for the competencies of personnel in companies in the context of digitalization of the economy. The purpose of the work is to study, consider new labor market requirements applicable to personnel, namely their knowledge, skills and abilities in the company in order to form and develop the company’s competitive advantages in the context of digitalization of the economy.

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.