Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

December 2021 (published: 08.12.2021)

Number 4(47)

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Economics

Совершенствование процесса управления дебиторской задолженностью предприятий малого бизнеса в условиях цифровой трансформации (на примере ООО «ТД “Лаури”») Alekseeva L.D. , Bombin A.Yu.

This article discusses the possibility of forming an effective strategy aimed at improving the quality of the process of managing accounts receivable of a commercial enterprise. The authors propose several solutions to reduce the formation of uncontrolled amounts of client debt, in cases of using factoring tools and a counterparty evaluation system. The proposals under consideration were developed and implemented into the activities of a commercial enterprise based on a comprehensive financial analysis of LLC «TH “LOWRY”». The purpose of the work is to identify scientifically sound theoretical provisions and develop a strategy aimed at improving the management process of accounts receivable of a commercial enterprise in the field of small and medium-sized businesses. Based on the goal, the authors solved the following tasks: determining the causal relationship in the issue of causes and conditions affecting the formation of receivables. Formation of a clear formulation of a detailed methodology for assessing the integrity and solvency of counterparties. Development of a specific strategy that improves the quality of the process of managing the current assets of a commercial enterprise. Evaluation of the economic efficiency of the developed strategy and proposed measures by using modeling methods and practical experiment directly in the company's activities. Additionally, the article discusses the principles and methods of accounts receivable management, as well as practical recommendations based on the methods of artificial and practical modeling of the situation. The authors used general methods of various aspects of scientific cognition. As a result of the study, having considered the option of post-payment for an enterprise as a payment that is made after the provision of a service or the purchase of goods and applying the developed recommendations to LLC «TH “LOWRY”» on the basis of its reporting documentation for 2018, the authors concluded that this enterprise needs to refuse 69% of its customers in the post-payment mode of payments for purchased goods and secure this right only for 31% of the most solvent counterparties who do not allow long-term payment of their obligations. It can be assumed that in the initial period of the company's activity, these proposals may lead to a reduction in sales revenue in the amount of 27%, since about 69% of counterparties who will be refused post-payment mode, as insolvent payers, determine the company's revenue in the amount of 27%. However, the proposed measures aimed at improving the accounts receivable management process provide an opportunity for the company to increase the turnover ratio of goods by 1.25 turnover, which may lead to a decrease in the turnover period by 229 days. As a result, the study of this issue led to the conclusion that for the period from March 24 to May 12, 2020, the company, using the developed proposals of the authors, did not allow an increase in the number of accounts receivable in the amount of more than 10 million rubles. In addition, due to the comprehensive assessment of counterparties with the subsequent use of factoring tools and pre-trial penalties, the company recovered more than 45% of the debt from debtors.

Анализ целесообразности реализации мероприятий и внедрения инноваций экологического назначения в транспортную систему Санкт-Петербурга Anisimova A.I. , Lebedeva A.S.

This study is aimed at identifying the most effective measures to improve the environmental safety of transport in the city of St. Petersburg, taking into account foreign and domestic practices, the opinion of residents of the city, as well as the expert opinion and experience of employees of the transport enterprise, which carries out a significant share of urban passenger transportation. The problem of the negative impact of land transport on the environment is urgent and acute, especially in cities with a high population, level of motorization, density of roads, to which St. Petersburg belongs. As a result of the analysis of foreign and domestic experience in solving environmental problems in transport, best practices were identified, which turned out to be effective in solving environmental problems. A study of the opinion of the population of the city of St. Petersburg showed that not all identified measures and innovations are equally supported by the population and can be implemented with the same efficiency. Various financial incentives are also needed to increase public participation in environmental initiatives and policies. At the same time, the opinion of the population partially coincides with the opinion of experts who have more detailed information and take into account such factors as the limited availability of resources, the cost of implementation, the experience gained in implementation in domestic conditions. In addition, the cost and expected effects of implementing activities were determined. As a result of the integrated assessment, the most appropriate activities were identified, including both traditional and innovative solutions. The proposed set of measures, as well as the logic of the study, can be used in planning to improve the environmental safety of transport and other megacities of the Russian Federation, which determines the practical significance of the study results.

Эффективность инновационного развития экономики Санкт-Петербурга Gagulina N.L.

Current megacities are characterized by an enormous concentration industrial, human and innovative potential, high-developed infrastructure and conditions for implementation the most ambitious projects. In terms of knowledge economy the problem of maintaining competitiveness of the city which combined in itself unique cultural and historical features and the latest achievements of the modern scientific and technical development arises. Saint Petersburg is one of such cities. The relevance of conducting a comparative analysis of efficiency of innovative development emphasizes it. The goal of the research is defined by the necessity of conducting assessment and analysis of Saint Petersburg innovative development, identification development opportunities and capacity building of Saint Petersburg. A significant part of the work is based on the mythological basis of general scientific philosophical approach with the use of methods of interdisciplinary research, such as method of system analysis and others. The initial data was complied by a set of indicators presented in the annual collections of the Federal State Statistics Service in the official website of Rosstat. The selection of indicators was carried out so that statistical data was presented for the entire period directly or could be estimated due to the statistical data. The research of the quality of life was conducted on the conceptual basis of the quality economy. In the article the results of assessment of Saint Petersburg innovative development of economy in 2009-2019 are presented. The analysis of the results obtained in the context of federal districts and in comparison, with the indicators for the Russian Federation is conducted. Innovative development provides a significant part of the growth of the gross regional product, has a significant impact on the quality of life of population. It is cclear by Saint Petersburg example. In the interests of high quality of life, the widespread use of the main tools of the quality economy is proposed and justified for the first time.

Цепочки добавленной стоимости продукции в бизнесе Индустрии 4.0, использующем кибертехнологии Zharinov Igor Olegovich

The Industry 4.0 companies innovative activity completion efficiency is valued with the finance indication expressed as the product added cost. The added value is formed in the company business processes chain increasing the product value for the consumer after its operation functionality. According to the existent factory topological classification using industrial cyber-technologies the product added value formation chains are viewed actual for processes of its cyber-design, cyber-production and cyber-service. The cyber-technologies organizing and economic aspects are given as innovations involving consumers to control the cyber-production systems and complementary companies to economic management the finance capital. The value formation classical chains reconfiguration are complete to justify the process approach to create the high-tech product, which in their properties changes the buyer behavior model and «stimulates» them to increase the inner demand and consumption volume. The schemes how to realize profitable models for the companies to make some money using as an example the inner companies processes how to economic management a digital, smart and virtual factories are given. The mutual economic interests of the companies participating in the value chain are defined for the model of contracts of the full life cycle of products that are in demand in the institutional conditions of the digital economy.

Моделирование стоимостной оценки бизнеса с ненулевым уровнем доверия в рамках доходного подхода на основе капитализации дохода Lisitsa M.I.

The subject of the study is both probabilistic and statistical models for identifying (and with the possibility of maximizing) a non-zero level of reliability (trust) of the source data, and financial models used to assess the value of a business within the framework of the income capitalization method. At the same time, the work aims to substantiate the modeling option stated in the topic within the framework of the profitable approach to business value assessment that is the object of research. Fundamentally the research is based on the method of synthesis of mathematical statistics and probability theory tools with a discounted cash flow model transformed for use over an indefinite time interval. The proposed version of the business value assessment is based on the study of the reliability of the calculation: 1) the expected annual net profit; 2) the annual rate of required return on equity, as well as the annual rate of required return on invested capital. The reliability justification involves testing the hypothesis of a non-random connection in time between: 1) net profit; 2) actual return on equity; 3) actual return on the b-asset-its role can be performed by the stock exchange index on government bonds; 4) actual return on the m-asset – its role can be performed by the stock exchange index on shares; 5) actual return on invested capital. The presented approach can be in demand by commercial organizations for which the business value assessment is necessary due to legislative provisions, as well as by appraisers and/or experts (quantitative analysts) who rely on statistical methods of forming the evaluation result and making it stable in the long term, of course, if deviations are inevitable in individual time periods.

Влияние цифровизации на бизнес-среду Aptikasheva P.R., Mishura L.G.

The modern, dynamically developing environment poses new challenges to companies. The development of technologies, automation, and multiple acceleration of processes in the external environment create the need to change traditional approaches to business. The use of standard methods does not allow to achieve leadership and success in the market. The paper deals with the problems and key aspects of digital transformation. The importance of digital talents, new generations and changing the worldview of management is emphasized. The characteristic of the key changes of enterprise management systems in the digital economy is given.

Институциональный механизм совершенствования внешнего муниципального финансового контроля Pashkova T.А. , Gerashchenko I.P.

The article presents a study of organizational and financial relations arising from the functioning of local finance, institutional aspects of organizing the activities of control and accounting bodies of municipalities in order to develop an institutional mechanism for improving external municipal financial control. Based on the systematization of methodological approaches to assessing the effectiveness of external municipal financial control, the author has developed a system of indicators for a comprehensive assessment of the effectiveness of the activities of control and accounting bodies, reflecting the effectiveness, productivity, profitability, quality, consistency and functionality of their activities. The control and expert-analytical activities of the control and accounting bodies, their active participation in the budget process allows them to exert institutional influence on all structural elements of local finance. An institutional mechanism for improving external municipal financial control as the basis for the development of local finance is proposed, including: a methodology for forming a rating of municipalities by the level of efficiency of the control and accounting bodies of municipalities, based on a system of complex criteria of the author's model for assessing the effectiveness of their activities, and organizational and economic tools, aimed at improving the external financial control of municipalities in the context of six criteria: efficiency, productivity, profitability, quality, consistency and functionality.

Применение иммерсивных технологий в образовательном процессе Sosnilo A.I. , Rezvanov N.N.

This article analyzes the possibility of using VR technologies in various areas of activity, provides the authors ' point of view on the need to supplement the classical educational approach and the use of immersive technologies. Virtual and augmented reality technologies act as drivers of changes in educational content and the beginning of changes in educational programs of schools and universities around the world. Virtual, augmented and mixed reality technologies act as one of the tools for the digital transformation of the education sector. The authors reveal the practice of using virtual, augmented and mixed reality technologies based on examples of implemented projects in the educational sphere. The data demonstrating a higher efficiency of mastering the educational material by students in comparison with the traditional approach are presented. A survey of students of grades 6-11 of educational institutions of St. Petersburg was conducted. The article analyzes the dependence of VR technologies on the state of the global market. The factors contributing to the large-scale spread of these technologies and the factors constraining their use are also described, among which we can highlight the high cost of developing educational content for the needs of a particular user. Based on the analysis carried out, the authors substantiate the need to organize work on the passage of the necessary advanced training courses in the field of VR technologies by teachers. The authors conclude that it is necessary to supplement classical teaching methods with immersive technologies in order to ensure high standards of education.

Management. Environmental management

Внедрение системы управления качеством с использованием бережливых технологий в организации здравоохранения Vasilenok V.L., Negreeva V.V., Martynenko O.V. , Kochegarova T.S.

The research results presented in the article are quite relevant and are associated with the provision of high-quality medical care, which in the future can lead to effective management of the entire health care system. Importance and significance lies in the fact that the introduction of lean manufacturing technologies in the healthcare sector contributes to the timely response to patient feedback. Earlier, as part of the study, the authors developed an algorithm for introducing lean technologies into the activities of medical institutions. The presented article outlines a clear sequence of implementation of the patient service quality system. Attention is paid to the issue of reliable, open information about the provisions, regulatory documents and federal programs currently being implemented. When introducing lean manufacturing, the question arises of assessing the effectiveness of using the concept in a healthcare organization. The authors propose to use auditors who are trained to conduct internal audits of a medical organization for compliance with the developed quality management system. For convenience and efficiency of work, it is recommended to use a checklist, which allows you to pay special attention to the developed system. The study clarified that the effectiveness of the measures being implemented is based on five parameters: patient satisfaction with the quality of medical services, waiting for the provision of services by patients, time spent by an employee to perform actions that do not add value, staff involvement, and changes in working conditions. Each parameter is assessed by collecting questionnaires from employees and patients, as well as timing. As a result, we get a coefficient that, when compared with the result obtained before the introduction of lean technologies, will show whether the measures used were effective, and if not, what parameters need to be paid special attention to. A clear algorithm and high professionalism of employees will reduce risks and solve problems related to the motivation of both medical personnel and patients and improve the quality system of a medical organization based on lean technologies.

Проблема соответствия целей и инструментов в экономической политике современной России Goryachiy S.A., Malyuskiy S.A.

Over the past decade, the Russian government has been using a variety of development tools and institutions in its economic policy aimed at promoting innovation. According to the gov-ernment's plan, development institutions (clusters, public-private partnerships, national projects and programs, special organizations, etc.) should contribute to the innovative renewal of the structure of the economy. However, no convincing and sustainable results have yet been achieved. The article is devoted to identifying analytical tools capable of critically examining the interpretation and practice of using development institutions. The subject of research is the work of J. Tinbergen. In the works of this author, an analytical approach to the development and implementation of economic policy is presented, where the problem of the ratio of ends and means is at the center, regardless of the scale and socio-economic characteristics of an econom-ic object (positivist technical and economic tools). The purpose of the article is, on the basis of the imperatives of action in the field of economic policy proposed by J. Tinbergen, to investigate the interpretation of interconnections and economic practices by clusters and public-private partnerships in the Russian economy. A critical comparative analysis of the interpretations and practices of interaction between the cluster and public-private partnerships showed that these tools serve different and incomparable purposes, therefore their mixing does not enhance the positive result and confuses the assessment of the effectiveness of using each. The presented version of the analysis of economic policy opposes the traditional approach to understanding its problems. Instead of the general problem of improving economic policy aimed at improving the economy, the problem of developing economic policy to achieve a certain set of results in the economy is considered. The work uses analytical data from the Ministry of Economic Devel-opment, the Government of the Leningrad Region on monitoring public-private partnerships, industry and innovation clusters, confirming the conclusions of the authors.

Оценка уровня зрелости системы менеджмента качества организации по сертификации Kabilova J.A. , Sergeeva I.G.

For successful functioning in the market of a modern organization, it is necessary to implement and maintain a quality management system (QMS). Assessment of the maturity of the QMS is very important for the organization, as it allows you to identify weaknesses and choose a further course of development for the company. The certification body (CB) is responsible for assessing the level of implementation of the QMS. It is imperative that certification bodies are also assessed in terms of the level of maturity of the quality management system to enhance their competitiveness and performance. However, the problem is the lack of methodology and indicators for assessing the level of maturity of certification bodies. This article discusses the possibilities of applying existing approaches to assessing the level of maturity of the OS. The paper identifies the main problems that prevent the assessment of the level of maturity of the certification body, analyzes and reviews the existing models for assessing the level of implementation of the QMS, highlights the advantages and disadvantages of these approaches. To assess the level of maturity of the OS, a model for assessing the maturity of processes Capability Maturity Model Integration (CMMI) was used, as well as a modern domestic approach for a comprehensive assessment of the quality management system, described in the document OGN0.RU.0146 "Assessment of the maturity of the QMS", developed on the basis of ISO 9004 in within the voluntary certification system INTERGAZCERT. As a result of the study, the levels of maturity of OS processes were obtained and recommendations were developed corresponding to these levels, according to the CMMI model. According to the QMS maturity assessment model, criteria for assessing the maturity were identified and the formula for calculating the QMS maturity index in relation to certification bodies was described.

Управление водопользованием на региональном уровне с применением балансов водоснабжения и водоотведения Treiman M.G.

The purpose of the article is to study the features of the construction of water balance calculations in the regional context. The methodological approaches of the study are the use of complex methods of analysis and synthesis of data on water supply and sanitation to form a balance of water supply and sanitation. The research is aimed at creating a system of water resources management at the regional level, since the integrated system of water balances allows to establish processes of accounting for water resources at the stages of water supply and sanitation. The use of complex balances makes it possible to control and determine the volume of unaccounted losses in water supply, as well as the amount of precipitation and treated wastewater for wastewater disposal. The use of water management balances makes it possible to control and develop regional water use, assess the capacity and composition of water resources, their quantitative composition and use cases. The study reflects specific approaches to the design of water supply and sanitation balances in St. Petersburg, according to them it is possible to understand the structural features of water use and identify problems in particular in the field of rational resource consumption, solving the problem of wastewater sludge disposal and others.

Совершенствования статистического обеспечения деятельности по управлению твердыми коммунальными отходами с использованием процессов цифровизации Kolesnikov R.V.

Statistical support of the activities of organizations in the field of municipal solid waste management with reliable, sufficient, and relevant data is the most important factor in making timely and effective management decisions. They characterize the development of phenomena in time and are the basis for planning and forecasting the activities of organizations involved in waste management and authorities. Based on statistical information, individual indicators and indicators are calculated that serve as an assessment of the effectiveness of the management of systems and state policy in the field of waste management, as well as characterizing the degree of achievement of national sustainable development goals. The development of science and technology makes it possible to find new approaches to the collection of statistical data based on modern information technologies, one of such approaches is digitalization. The article examines individual processes, which are usually called one word "digitalization", gives a definition of these processes, and builds their sequence on the way to building a digital economy. The analysis of regulatory documents made it possible to determine the goals and objectives of the digital transformation of Russia in the field of waste management. The existing system for collecting statistical information was reviewed, and the shortcomings of this approach to data collection were identified. An analysis of the Swedish experience in organizing the collection of municipal solid waste and their accounting, made it possible to develop a conceptual scheme for automated waste accounting based on digitized data and using digitalization. The introduction of such a system based on digital technologies will bring the collection of statistical information to a qualitatively new level, improve the quality and availability of data, and increase the transparency of the state and business. The data collected in this way can serve as a reliable basis for planning and forecasting in the field of municipal solid waste management and serve as real indicators of management efficiency.

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