Headings of the journal
"Economics and Management"

Annotation: This paper analyzes domestic and foreign experience in attracting investments in the IT sector and information technology sector. The authors argue that today there is a change of economic paradigm – the cost of production of goods is reduced, increasing the role of management technologies and organization of production. In the post-era of high oil prices, industrial companies yield to the top in ratings of the effectiveness of business models of technological companies and players operating in the Internet industry.

Annotation: Transition to digital economy led to changes in approaches and methodology of accounting of money. It causes the relevant necessity of studying of again arisen accounting rules and their correlation with already existing principles. In article the tasks facing a modern registration system are defined, presented the standard and simplified option of accounting of money. Authors considered questions of digital transformation of accounting of money. Need of introduction and order of application of online cash desks is studied, the practical experience of their use is generalized, the existing problems and ways of their decision are designated. The author’s approach to systematization of the principles of accounting of money based on new requirements of the legislation is presented. Consideration of a system of the principles is carried out in a section of two components interconnected among themselves: cash discipline and non-cash payments. This article is directed to formation of the set of rules of conducting accounting of money for prevention of negative consequences and increase in effective management of cash flows of the organization.

Annotation: The article examines the specifics and reveals the main elements and interrelations of business models of Russian companies based on the data of integrated reporting, within the framework of the problem of an insufficiently coordinated approach to what the company’s business model is, as well as to the information disclosure requirements for satisfying the wide range of requests interested parties. Elements of business models are considered using the example of integrated reporting of several Russian companies, such JSC «UEIP», JSC «Atomenergomash », Polymetal International plc, JSCo “RZD”, JSC “FPC”. The main goal of the article was to study the shortcomings of existing business models of Russian companies based on integrated reporting data, as well as to identify possible ways for their further development and optimization. The article shows the shortcomings of existing business models, including their focus on internal business processes rather than stakeholder values. The final part of the article contains several author’s recommendations, which contribute to the further improvement of the business model, which will ensure the necessary level of disclosure of information about the activities of Russian companies and, ultimately, lead to an increase in their value.

Annotation: Improving competitiveness and ensuring the economic development of the Russian Federation involves solving the problem of effective redistribution of investment resources through the participation of financial intermediaries. The relevance of the study due to the fact that the globalization of the market and the change in its structure affect not only the economic situation of individual countries (States), but also the world economy as a whole. However, the high degree of interdependence among countries and the huge cross-border capital movements unregulated by States make the global economic system more vulnerable. At the same time, any failures in the global financial system lead to severe economic and financial consequences. The globalization of financial markets has led to a marked increase in their volatility and increased the impact of the spread of financial turmoil in global markets. This is particularly the case for developing countries and countries with economies in transition. In 2014-2015, the Bank of Russia faced a number of such global challenges in implementing its monetary policy. The peculiarities of the economic situation include bilateral sanctions and a large-scale weakening of the ruble, with the result that inflation was above the target level set in accordance with the main directions of monetary policy of the Central Bank of the Russian Federation. Financial crisis caused a multiple number of revocation of licenses. This study examines the problem associated with the process of assessing the financial condition of the Bank, discusses the main indicators of the assessment of the financial condition of commercial banks, as well as the attention paid to the modern method of improving the efficiency of the commercial Bank – reducing the banking network.

Annotation: Development of an effective management system for a particular business is the basic paradigm of its development. Known and used in the business world of concepts and models of management can be divided into two large groups: balance sheet (accounting) and monetary (market). Accounting management model oriented managers to maximize profit margins, often at the expense of achieving other important results. Therefore, more and more companies are turning to the cost management method. The article is devoted to the analysis of the most popular of them – the model of economic value added.