Headings of the journal
"Economics and Management"

Annotation: The article deals with the study of socio-economic consequences of digital technologies in the activities of economic agents in the context of the Genesis of the digital economy in the Russian Federation. It is shown that in the scientific community there are divergent views that relate to the issue of replacement of labor with capital. Some researchers argue that the diffusion of digital technologies will affect the labor market by displacing the labor force from most areas of economic activity. This process, according to this group of scientists, will contribute to the formation of social instability in society and will create the need to develop comprehensive government measures to ensure the system of retraining of workers, the organization of public works and other measures to support sustainable employment. Another group of scientists who hold optimistic views on the manifestation of the diffusion of digital technologies in the labor market claims that their spread will lead to the emergence of new working specialties, spheres of activity and sectors of the economy. According to their forecasts, digital technologies will contribute to the evolution of the content of existing professions in favor of the use of information and communication tools in the performance of official duties and the complexity of economic operations. It is shown that the diffusion of digital technologies will ensure the transformation of relations in the labor market in favor of increasing the share of flexible forms of employment, remote work, the need for continuous training during life, the development of flexible forms of business organization using outsourcing schemes, the development of flexible forms of time management.

Annotation: The article reveals the problems of coaching as an innovative effective management tool, considers some methods, techniques and tools of coaching, the use of which allows a person to develop both as a professional and as a person. With the help of coaching methods, tools and technologies, on the one hand, the Manager can clearly divide personal and business life, realizing in all spheres of his life, while creating and competently observing the balance, and on the other – the coach can help the head to understand his true goals, the reasons for success and failure, to help in finding his own solutions. Coaching is considered as a way to increase individual innovativeness and competitiveness of the Manager in terms of increasing personal responsibility, disclosure of emotional intelligence, motivation to achieve both personal and corporate goals

Annotation: Questions of use of design approach during creation new and adaptations of the operating organizational structures are considered. The chain of “purposes-task-technology-structure-people” accompanying processes creation new and adaptations of the operating organizational structures is considered. The key role of questions of training for implementation of design activity as the independent direction connected with realization of a sistekma of training of professional managers of projects of all levels in higher education institutions is shown at professional development of personnel and at professional retraining of personnel.

Annotation: The article proposes a methodology for analyzing the effectiveness of the use of personnel and its impact on labor remuneration in a medical institution. In disclosing the topic, the article used theoretical-level methods such as study and synthesis, analysis and synthesis; methods of experimental and theoretical level, such as: logical, analysis. With the help of them, specific phenomena were studied and a logical study of the collected facts was conducted, and theoretical generalizations were made. The proposed method is based on the application of the methods of factor analysis of labor productivity and the wage fund. When using this technique it is possible to determine the factors affecting the payroll of a particular medical institution. For the permanent part, this is the number of medical personnel, the average salary and the duration of the working day in a medical institution; for the variable part – the volume of production of medical services, the structure of medical services, the complexity of medical services of a particular health care institution. According to the results of the analysis, it is proposed to introduce directions aimed at increasing the efficiency of use of the staff of the medical institution.

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.