Headings of the journal
"Economics and Management"

Annotation: The following research objectives are considered in the work: the study of environmental measures; identification of possible costs to eliminate environmental damage; the study of the classification of costs to eliminate environmental damage. Sustainability measurement and accounting can be applied to areas of social impact, especially for those enterprises engaged in international trade, where considerations regarding materials and labor are subject to public scrutiny. Audit and assessment are the basis of environmental and social accounting, so the adoption of proven strategies to study the basic metrics will help accountants conduct an effective analysis. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. The possibilities of creating an estimated reserve based on the probability of repayment of liabilities and a reliable estimate of the amount of the obligation are considered. Methods for determining environmental damage obligations are of practical importance today. When recognizing assets or liabilities in connection with the production process, he must apply his experience, knowledge of relevant financial reporting standards, the requirements of the legislation of the country in which the company operates, as well as professional judgment. As a result of studying the problem of accounting for environmental costs, the authors concluded that a competent and professional approach to cost accounting in the field of environmental protection is necessary.

Annotation: Background. Today copper industry occupies one of the key positions in the world industry. Meanwhile, in recent years, the world market has problems of price instability and lower demand for copper, which led to the formation of its surplus. Now foreign companies are trying to neutralize the negative situation, reduce production volumes, but the Russian largest representatives of the copper industry, are planning to increase it in anticipation of a gradual increase in prices. The article provides an overview of current trends in the copper industry, show the keys companies-representatives in Russia and in worldwide. The purpose of this study is to assess the elasticity of demand for the products of the copper industry in Russia in the international market, determine whether there is a potential for sales growth in Russian companies overseas. Materials and methods. The realization of the objectives achieved by comparing the data of official state statistics and calculations of the expert community. The study used the methods of retrospective analysis, graphics, and induction. Results. The authors assessed the elasticity of demand for the products of the copper industry in Russia at the international level. In 2014-2016, the demand for the price is elastic, but in the context of consumer countriesfar abroad and the CIS in 2016, this condition is’ not met. According to the authors, it is advisable for Russian exporters of copper products to strengthen their positions in the world market to focus on foreign countries and above all, in China.

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Annotation: The Article is devoted to the study of statistical indicators characterizing the state and current trends in the level of wages in the Russian Federation. The data of the Federal state statistics service of Russia were used as a statistical base of the study. According to the results of the study, it was revealed that during the study period the most highly paid industries are financial activities, mining, fishing and fish farming. Based on the analysis of the level of remuneration in sectors of national economy, has developed a unique gradation of industries by the criterion of income, which is subdivided into industries with high wage level (50-80 thousand rubles), the average level of wages (30-40 thousand rubles) and with low wages (less than 30 thousand rubles). The tendency of high differentiation in the level of remuneration among employees of various spheres of economic activity is revealed. Recalculation of the level of wages by types of economic activity in us dollars showed that during the study period there is a decrease in wages by 30-55% depending on the industry. At the same time the tendency of growth of expenses of the organizations for labor is revealed. The study of the distribution of the number of employees by the size of the accrued salary showed that 43% of employees receive wages in the range from 5800 rubles to 25 thousand rubles, which stimulates the development of socio-economic instability in Russia. Summarizing the analysis of statistical indicators characterizing the state of wages in the Russian Federation, it is necessary to point out a number of identified deep problems associated with the differentiation in the level of wages of different social groups by type of economic activity, education, area of residence, gender and a number of others. The deterioration of these trends may lead to the development of socio-economic instability in the Russian Federation.

Annotation: The purpose of the article is to position brainstorming as a productive form of creative capital of an economic agent. To this end, the main provisions that characterize the content of the subject of management in the preparation and conduct of brainstorming as a key function of corporate creative capital in a digital and behavioral economy are specified. It is emphasized that brainstorming is an energetic form of developing exchange-communication, which becomes an important factor in the production of new ideas and knowledge in a system of large-scale and continuous innovations. The research methodology is a comprehensive and multidisciplinary approach to this problem. The scientific novelty of the article lies in a systematic analysis of the most famous forms of brainstorming in order to create an integrated concept of its organization and implementation. In this regard, technological models of creative thinking, such as the method of volumetric thinking, the method of association with random phenomena, the method of role thinking, as well as the method of separate analysis of a specific problem, are considered. The scientific and practical significance of the article lies in the fact that in the system of corporate self-training it is proposed to purposefully train moderators, as well as to record the most successful “brainstorming” teams, turning them into active social-network and micro-corporate communities. In addition, conclusions and recommendations on the establishment of a relevant, brainstorming style of reproduction management, primarily, inexpressible implicit corporate knowledge, are offered.