Headings of the journal
"Economics and Management"

Annotation: Relevance of the topic the article is related to the fact that fixed assets are an important part of any economic entity, without them it is impossible to carry out the activities of an industrial enterprise. The main purpose of the article was to develop recommendations for improving the efficiency of the use of fixed assets of industrial enterprises based on a comprehensive analysis of theoretical sources and statistical material. The article presents the concept of fixed assets and analyzes the state of use of fixed assets by Russian industrial enterprises based on data from the Federal statistics service. The analysis revealed a high degree of depreciation of fixed assets of industrial enterprises, as well as several problems associated with the renewal of fixed assets. The list of the main measures aimed at improving the efficiency of the use of fixed assets of industrial enterprises associated with their renewal and modernization is given. The article concludes with recommendations for improving the efficiency of the use of fixed assets at various stages of the life cycle, which, in our opinion, will improve the efficiency of the use of fixed assets (both in terms of their quality use and in terms of information support).

Annotation: The article explores the issues of financial planning and budgeting of modern organizations. In the current difficult economic situation in Russia, it is important for the successful activities of enterprises to predict critical situations for them, to find the best solutions to get out of them. This necessitates the adoption of management practices and tools, of which management accounting is an integral part. One of the main elements of this system is budgeting. Budgeting is one of the most important factors of commercial success, as it helps the managers of functional departments to better understand and fulfill their tasks, evaluate the opportunities to achieve them in a timely manner, make the required adjustments, and provide the production program with the necessary resources. This explains the relevance of the topic of this article. The article also analyzes the dynamics of the number of construction organizations by various forms of ownership, the volume of construction work performed, and considers the factors that hinder the development of construction organizations.

Annotation: The article discusses current issues of forming the economies of organizations related to the solid municipal waste management industry. Given the complexity of the transition to a new system of solid municipal waste management, in the context of dynamically changing legislation of the Russian Federation, the aim of the study was to identify and describe the main factors affecting the formation and preservation of the economic attractiveness of the organization. In the research process, general scientific methods and statistical analysis methods were used. In the course of the study, an analysis was made of the current legislation of the Russian Federation in the field of waste management, the main factors affecting the economic and financial indicators of organizations – regional operators for the treatment of municipal solid waste were determined. As a result of the study, measures were proposed that can be used to formulate the economic strategy of organizations in this industry and make management decisions by management in order to preserve the business and increase its economic attractiveness.

Annotation: The main tool and the main financial asset realization of the unified state monetary-credit and currency policy of our country are undoubtedly the foreign exchange reserves of the Central Bank as the guarantor of stability of national monetary system of the country. It is important to note that the optimal level of reserves depends on many factors: the volatility of the real sector of the economy, the foreign economic situation in the country, the degree of access to international financial markets, etc. In the article, the authors analyzed the value of reserves and determined their multidirectional dynamics, pointing to the factors that determine it. Changes in the structure of reserves in relation to the ongoing monetary policy in the country are also considered. There is an increase in monetary gold as part of reserve assets. Such actions are assessed as competent and constructive taking into account modern realities. The results of the study are aimed at accelerating the socio-economic development of the economy of the Russian Federation, increasing the level of competitiveness of the country in relation to other countries of the world

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