Headings of the journal
"Economics and Management"

Annotation: In a market economy, the development of technological industries, increasing the number of organizations providing services, increases the importance of labor resources in the organization. Currently, bonuses are one of the items of expenditure in the calculation with the personnel on payment. Accrual of bonuses is one of the ways of material incentives for employees. At the same time, regardless of the industry of the organization, the value of labor resources in the organization is not the last in the list of the importance of types of resources. The importance of qualitative indicators of the workforce is difficult to assess. At the same time, often the determination of the cost evaluation of employees ‘ performance is carried out with the use of bonuses on the results of work for the month, quarter or year. Thus, in those areas of operation of the organization, in which the result of the work of employees of the organization directly depends on the financial result of the organization as a whole, the company uses a premium system of remuneration. It is especially important to use this system of remuneration in sales and industries in which the creative and intellectual potential of employees is directly involved (for example, in the field of design, information technology, advertising agencies) [2]. In this regard, during the audit of settlements with the personnel on remuneration, the auditor pays special attention to the audit of bonus accruals: the process of approval of the calculation method, the method of calculation of premiums, indicators that are the basis for the calculation of premiums, positions for which the accrual of premiums in the organization is provided. To assess these indicators, the auditor may use analytical procedures [1]. The article describes the analytical procedures that the auditor can use when checking the calculation of premiums by the audited entity as additional procedures used in the audit process to assess and identify the risks of material misstatement in the calculations with the personnel on remuneration.

Annotation: The article deals with topical issues of transport complex management, reveals possible ways to improve the efficiency of the transport system management in the territory of Balashikha urban district. The authors proposed ways to modernize the transport complex, with an increase in the possibilities for the development of the municipal economy, the social and municipal environment, and the optimization of the transport flow, which, according to the authors, will lead to an increase in the investment and housing attractiveness of the urban district.

Annotation: Article purpose consists in revealings of essence of corporate mentality and definition of ways of development of management of the mental innovations, called to provide an innovative vector of development of modern firm. The typology of kinds of modern corporate mentality is given and the reasons of a modern domestic mental economic crisis are proved. The treatment of innovative corporate mentality of the modern enterprise is given, and the administrative technology of its creation is offered.

Annotation: The article deals with the mechanism of talent management as a factor of increasing the competitiveness of personnel, the specificity of talent management within the framework of the personnel reserve formation system is analyzed, various approaches to the concept of “talent”, and methods and principles of talent management are analyzed. It is concluded that, provided that an effective personnel policy promoting the development of the creative personality is created, the talent will be a competitive human capital of the enterprise, capable of providing the company with organizational, managerial and financial performance.

Annotation: The article presents an algorithm for analyzing the qualitative integrity of the ability of an economic agent to perform creative activities. The dependence of creativity on the intellect and the level of development of the implicit knowledge of the economy subject are shown. The results of the analysis of specific elements of creativity are offered: a system of categories, types and forms of creativity, factors of creative effectiveness. The main elements of the creative symptom complex providing the increase of the overall efficiency of the economic agent creative activity are considered. The forms of manifestation of creativity as a function of the organic unity of convergent and divergent thinking are analyzed. A definition of creativity in a narrow and broad sense is given. The purpose and scientific novelty of the article is to identify interdisciplinary conditions and factors of increasing the level of the ability of the economic agent to creative activity. The scientific and practical significance of the article is to justify the need for an accelerated development of a system of implicit knowledge as an ontology of creativity of a subject of the any economy level.