Headings of the journal
"Economics and Management"

Annotation: The article examines the development and state regulation of public non-financial reporting in Russia. It is noted that the practice of compiling non-financial reports and disclosing information in them has been developing in the country for more than 10 years under the active influence of the Russian Union of Industrialists and Entrepreneurs. The author analyzes the issues of introducing the mandatory compilation of public non-financial reporting, the current state of its state regulation and the shortcomings in the development of the regulatory framework for such regulation. Attention is drawn that, in general, the process of disclosing information in the field of socio-economic development and environmental impact in Russia is under the significant influence of international approaches to the disclosure of such information and is fully consistent with the requirements declared by the UN for the Sustainable Development Goals. At the same time, the article draws conclusions about the existence of a significant lag in the development of the regulatory framework for non-financial reporting in Russia and its application to analyze the impact of companies on the economy, social sphere and environment and rating in the field of sustainable development.

Annotation: The article examines the problems and issues of the development and formation of internal control and controlling systems at industrial enterprises. On the example of one of the large industrial enterprises, the main stages of the development and implementation of a controlling system, the procedures and methods used in this, are considered. Attention is drawn to the basic elements of such a system and their formation, considering the sectoral specifics of an industrial enterprise. The main elements of the formation of the concept of the enterprise controlling system, as well as the components of the controlling mechanism are revealed. It identifies typical problems faced by industrial managers in the development and implementation of such control systems. An algorithm for introducing controlling at enterprises is investigated. A number of generalizing conclusions and conclusions are made on the features of the modern stage of development and implementation of controlling systems. On the example of a specific enterprise, the range of actual tasks is determined and the priority functions of developing a mechanism for organizing a controlling system are specified.

Annotation: The article examines the theoretical and practical aspects of the formation and development of small and mediumsized businesses in the Russian Federation. Its significant role is predetermined by a wide range of social and economic functions that it performs. first, it is an increase in the level of employment, the creation and support of competitive market conditions for economic activity, the elimination of social inequality, and others. due to these circumstances, the development of small and medium-sized businesses should be appropriately stimulated and supported by the state. The Russian Federation already has a legal and organizational framework for State support for small and medium-sized businesses. Relevant programs are being implemented at the federal and regional levels of government. At the same time, there are several factors that hinder the effective development of small and medium-sized businesses, including those related to the external environment and the internal state of its subjects. To solve them, several directions are proposed to improve state regulation and support small businesses.

Annotation: For the first time, a geo-economic concept of waste generation and minimization in the Arctic and other high-risk areas of nature management has been developed based on the regulation of environmental rent. It has not only regional, but also Federal and international significance. Based on the study of the experience of waste processing by enterprises of Onega, Ustyansky and other districts of the Arkhangelsk region, recommendations are formulated for the production of popular products from the waste of the timber industry. The model of optimization of mining waste is considered as part of the optimal reduction of the volume of waste dumps. It is based on a laser monitoring of the rock mass, optimization of the angle of and fixing the slope in the development of diamond deposits them after Lomonosov M. V. the Theoretical significance of the concept and its novelty, is determined for the first time developed a classification of ecological rent as a General criterion of classification of rent Resovskogo Y. V. – the source of formation. The methodology of its assessment for the first time systematically combines the normative method, analysis, comparison method and economic and mathematical modeling. The practical significance is determined by the possibility of forming a regional strategy for minimizing waste and environmental damage. The strategy is based on the noospheric scientific worldview, rent approach, classification, and methodology for assessing environmental rents. It is proposed to manage rents, socio-economic and environmental processes using the experience of the Permanent Fund of the state of Alaska, the United States and the Pension Fund of Norway.

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.