Headings of the journal
"Economics and Management"

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.

Annotation: Currently, credit bureaus in one form or another are operating almost all over the world. The majority of developed countries came to the conclusion that effective economic development is impossible without information openness and transparency, and the credit Bureau is the most important financial institution that allows to reduce the risks in the field of lending. The activities of the credit history Bureau are aimed at creating conditions that ensure the reduction of systemic risks in lending to commercial banks, as well as facilitating access of bona fide borrowers to credit resources. The relevance of the research topic is due to the fact that currently operating on the territory of the Russian Federation credit bureaus do not perform the above functions. Consequently, the activities of Russian credit bureaus require careful study, analysis and improvement. The purpose of this study is to consider the evolution of the formation and development of systems of accumulation and use of data on credit histories of citizens and enterprises for implementation in Russia; evaluation of the effectiveness of credit histories in terms of minimizing credit risks; formation of proposals for the development of the domestic Institute of credit histories. Methodology. In the work on the basis of synthesis of scientific knowledge formed qualitative proposals for the development and improvement of the national Institute of credit Bureau (BCI). The result of this study are formed proposals for the modernization of certain aspects – expanding the composition of traditional sources of data on potential borrowers, combining credit histories of borrowers, to provide banks with the opportunity to obtain more complete information about the debt burden of customers, the authority of the Central Bank to exclude BCI from the state register without a relevant decision of arbitration courts in identifying violations of the law, to determine their requirements for the quality of management and internal control in BCI, to suspend the reception of information in the presence of suspicions of the unreliability of the data sent, and also oblige BCI to submit financial documentation to the Bank of Russia. It is concluded that the efficiency of credit bureaus in Russia is negligible. There is an objective need to further develop the working conditions of the Institute of credit bureaus as an important aspect of the functioning of the market economy of Russia.