Headings of the journal
"Economics and Management"

Annotation: Even though the theory of corporate Finance describes many models for optimizing the capital structure, most of them remain “theoretical”, due to many restrictions that make it difficult to apply them in the practical activities of corporate managers. In this paper, we have set a goal to illustrate the possibilities of forming a target structure of the Corporation’s funding sources, based on the method of operating profit variability. The article deals with theoretical and practical aspects of modeling the target capital structure of corporations by the method of operating profit variability. The paper describes the theoretical basis for practical testing of the viability of the proposed method of structuring the Corporation’s capital. In the practical part, several sequential calculations were performed, and the algorithm for applying the proposed method was demonstrated. Based on the data of the real financial swelling of the Corporation, which has the conditional name of JSC “Techmash”, the breaking points were calculated and analyzed, the probability of failure of a credit institution to provide loans to the Corporation was determined by the methods of determining the credit rating using the five-factor model of E. Altman, the average growth rate of assets and revenue was compared and analyzed. The coverage ratio is calculated, as well as the credit rating and borrowing rates of the analyzed Corporation are correlated. The maximum probability of financial difficulties is calculated.

Annotation: The given paper views translation industry and intellectual business services development on international translation market. Within the framework of digital society and e-Government technologies implementation machine translation and terminological systems unification have been viewed as topical issues. Providing quality in translation services is seen as a factor in investment appeal of the Eurasian Economic Union member-states. The paper provides the EEU translation market analysis due to the trends outlined by the industry itself: business processes on the translation market and information services. It underlines special attention to the unresolved issue of terminological systems unification investigated by Irina Makarevich. Main reasons for translation market and integration tendencies translation economy dynamic development are shown from the viewpoint of new economy and creative economy. The authors propose some trends for the translation market development particularly in the Russian Federation and in the Republic of Belarus.

Annotation: Relevance of the topic the article is related to the fact that fixed assets are an important part of any economic entity, without them it is impossible to carry out the activities of an industrial enterprise. The main purpose of the article was to develop recommendations for improving the efficiency of the use of fixed assets of industrial enterprises based on a comprehensive analysis of theoretical sources and statistical material. The article presents the concept of fixed assets and analyzes the state of use of fixed assets by Russian industrial enterprises based on data from the Federal statistics service. The analysis revealed a high degree of depreciation of fixed assets of industrial enterprises, as well as several problems associated with the renewal of fixed assets. The list of the main measures aimed at improving the efficiency of the use of fixed assets of industrial enterprises associated with their renewal and modernization is given. The article concludes with recommendations for improving the efficiency of the use of fixed assets at various stages of the life cycle, which, in our opinion, will improve the efficiency of the use of fixed assets (both in terms of their quality use and in terms of information support).

Annotation: The article explores the issues of financial planning and budgeting of modern organizations. In the current difficult economic situation in Russia, it is important for the successful activities of enterprises to predict critical situations for them, to find the best solutions to get out of them. This necessitates the adoption of management practices and tools, of which management accounting is an integral part. One of the main elements of this system is budgeting. Budgeting is one of the most important factors of commercial success, as it helps the managers of functional departments to better understand and fulfill their tasks, evaluate the opportunities to achieve them in a timely manner, make the required adjustments, and provide the production program with the necessary resources. This explains the relevance of the topic of this article. The article also analyzes the dynamics of the number of construction organizations by various forms of ownership, the volume of construction work performed, and considers the factors that hinder the development of construction organizations.

Annotation: The article discusses current issues of forming the economies of organizations related to the solid municipal waste management industry. Given the complexity of the transition to a new system of solid municipal waste management, in the context of dynamically changing legislation of the Russian Federation, the aim of the study was to identify and describe the main factors affecting the formation and preservation of the economic attractiveness of the organization. In the research process, general scientific methods and statistical analysis methods were used. In the course of the study, an analysis was made of the current legislation of the Russian Federation in the field of waste management, the main factors affecting the economic and financial indicators of organizations – regional operators for the treatment of municipal solid waste were determined. As a result of the study, measures were proposed that can be used to formulate the economic strategy of organizations in this industry and make management decisions by management in order to preserve the business and increase its economic attractiveness.