Headings of the journal
"Economics and Management"

Annotation: Currently, there are a number of difficulties in maintaining effective payment and settlement discipline between enterprises, which negatively affects the development of their financial solvency. Moreover, the optimization of cash flows is significantly affected by the specifics of the company. Particularly problematic is the achievement of optimization of cash flows in the field of trade, when there is a significant attraction of borrowed capital in the form of payables, partly loans, in the form of commodity loans, which leads to an outflow of funds, up to the moment of achievement of full sale of the consignment. As an example, the article provides a brief assessment of the company’s cash flow management efficiency in selling fish products. The article predicts the cash flows of the enterprise under study on the basis of economic and mathematical modeling using the method of correlation and regression analysis, which allowed to identify a number of factors that have the most significant impact on the formation of the net cash flow of a trading company. A methodology has been developed for determining the effectiveness of cash flow management for trading companies, taking into account the identification of factors, that have the most significant impact on the formation of cash flow. The presented approach to the problem of optimizing cash flows can be used in practice by the management of trading enterprises.

Annotation: This article examines a systematic approach to assessing the effectiveness of an organization’s economic activities: the evaluation criteria are structured, the main performance indicators are given, two approaches are developed: traditional and strategic, the concept of performance management is considered. On the example of a large telecommunications company, Unitary Enterprise for the provision of services “A1” in the Republic of Belarus, the system for assessing the company’s effectiveness, taking into account the time factor, was analyzed and structured, the performance management of the company was improved in the form of a balanced scorecard based on the developed scheme of cause-effect relationships of strategic goals. Based on the current corporate goals of the company and the developed scheme of their causal relationships, the balanced scorecard was improved, and the results of their implementation were assessed using the example of the “A1” Unitary Enterprise. The developed scheme of causal relationships of strategic goals of the Unitary Enterprise for the provision of services “A1” made it possible to create an extended projection “Clients”, aimed at achieving short-term goals of the enterprise, to retain customers and find ways to effectively interact with them.

Annotation: The development of electronic technologies creates the ground for the use of remote labor. It is noted that at the same time, serious risks of overexploitation of remote workers are formed. The analysis showed that in the process of labor use, prerequisites are created for the complete or partial closure of jobs. It is noted that the remote mode of work involves only remote work at home and is a temporary, alternative way of organizing work. At the same time, the tendency to work overtime during the week and after hours (at the end of the working day, in the evenings, at night and on weekends) are the main factors that make work uncomfortable for family responsibilities. The study showed the emergence of gender discrimination and unstable working conditions, including low wages, despite the positive dynamics of nominal wages and an optimistic forecast for the reduction of people

Annotation: Incentive methods of tariff regulation based on benchmark pricing are being introduced in various natural monopoly infrastructure industries currently in Russia. This determined a significant increase in sales markups in the field of electricity sales because the Russian retail energy market was not ready for innovations. In this regard, the introduction of benchmark pricing in the water supply sector should first of all begin with the organizational preparation of the industry for significant changes. Therefore, the authors investigated the experience of applying incentive regulation in the UK and Germany, as advanced countries with successful reform experience. On its basis, the authors identified the main parameters of the adaptive environment, which create the basis for increasing the efficiency of the introduction of a new method of tariff regulation. First of all, this is the need to increase the operation enterprises transparency due to the conditions created by the regulators for the disclosure of information. In the author’s opinion the creation of a disclosure system should precede the introduction of reference regulation. At the end of the article, the authors identified indicators, the disclosure of which will increase the information content of the water supply sector when introducing a new regulation method.

Annotation: This article provides a rating analysis of the fourteen largest manufacturers of passenger cars in Russia for 2016–2018. The analysis uses data from accounting (financial) statements for the specified period. The rating is based on a system of indicators consisting of three groups: indicators of business activity, financial stability and various types of profitability, which allows you to give an objective assessment of production activities and determine the place of each automaker in the rating. In addition to the rating analysis, this article examines the automotive industry, according to the indicators of production of vehicles for various purposes both at the global level in General, and in the Russian Federation in particular. Based on the available statistical data, the dynamics of the share of cars produced on the Russian territory is determined both by the total volume of car production and by passenger cars separately. The results of this study can be used for further in-depth analysis of Russian car manufacturers.