Headings of the journal
"Economics and Management"

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.

Annotation: The article examines the issues of effective management of the competitive potential of corporations in the IT industry. It is noted that the competitive potential is one of the most important tasks of improving the mechanisms of competitiveness of enterprises in the IT industry, which influence the activities of all economic entities of the state. The problem of the development of the competitiveness of corporations in the IT industry is analyzed, which is associated with insufficient government strategies, which consider only individual tasks that are solved with the help of information technologies. Attention is drawn to the key stages of the formation of the mechanism for managing the potential of the IT industry corporation. The purpose of the article is to substantiate the main directions of increasing the competitive potential of the IT industry corporation. Main results: the article outlines the main ways to increase the competitive potential of the IT industry corporation. The study concludes that the main goal of increasing competitive potential is to identify and analyze the components of competitiveness, to develop management methods.

Annotation: The problem of the technological gap with developed countries is relevant for modern Russia. Its strategic documents highlight the importance of developing industries that produce high-value-added products. The article discusses the main indicators of the high-tech sector development, which are fixed in the strategy of scientific and technological development of the Russian Federation. To assess the possibility of achieving the Strategy’s targets and determine the state of high-tech industries in the country, the dynamics of these indicators since 2010 was analyzed. The research is based on the works of Russian scientists and Rosstat data. In the course of the work, it was proved that the growth rate of the high-tech sector indicates the presence of stagnation processes. The results of the study showed the need to create cooperative relations between enterprises and research organizations, as well as the importance of commercialization of domestic high technologies through their introduction into production processes. The main problems of implementing the Strategy are identified and several recommendations are given to help overcome them.

Annotation: The work examines the modern standard of living of the Russian population. In this regard, it is now vital to address the issues of raising the standard of living of citizens of the Russian Federation, to remove social tensions in society. The author analyzes the regulatory framework that defines the concept of “living standards” in the legal field, and also establishes equivalents close to this concept that can convey its essence and meaning. This paper analyzes the concept of “decent living standards” of the country’s population, gives a rating of the regions of Russia by income of the population, formulates a conclusion about the absence of any trends to the economic recovery, the growth of living standards of the Russian population. The article notes the directions of support and growth of living standards of the Russian population at the current stage according to the approved decree on national development goals of Russia until 2030.

Annotation: The social and economic impact assessment of social-oriented scientific developments is aimed at supporting decision-making on investments in projects that transform such social novation’s into innovations. The article shows the increasing importance of human capital in various sectors of the economy. An attempt was made to expand the existing methodology and method for assessing the effectiveness of scientific developments of the economic profile, based on the classical principles of investment management. A system of indicators for assessing social and economic effects, as well as factors that make social innovations more popular in the social sphere, has been proposed. The authors propose a comprehensive system of indicators for assessing the social impact of implementing the results of NTD in the social sphere at various levels, based on the factors of social satisfaction of citizens and satisfaction with the working conditions of employees. In conclusion, the authors propose to cite a number of factors that can increase the rate of implementation of social developments and, accordingly, increase the effectiveness of this mechanism.