Economics

Теоретические вопросы исследования промышленных предприятий как сложных самоорганизующихся систем Mazhazhikhov A.A. , Miskhozhev E.R.

The article discusses the theoretical aspects of the study of industrial enterprises as complex self-organizing systems. An analysis is made of the formation of an effective toolkit for managing industrial enterprises in order to ensure their sustainable development in a market environment. The key concepts of the systemic approach to the study of industrial enterprises as complex self-organizing systems are summarized. Based on the systematization of the basic properties of a system of any nature, the author substantiates the allocation of two main types of systems for industrial enterprises according to the nature of the interaction of the system with the external environment. The approaches of the authors in defining the concepts of "system", "organization", "production system", "socio-economic system", "production system" are considered. Based on the analysis of scientific literature, the main properties of the system are highlighted, such as purposefulness, integrity, hierarchy, stability. The features of industrial enterprises as closed and open systems in the conditions of command and administrative economy and in market conditions are considered. The interrelation of economic and political transformations with the complication of the structure of the external environment of industrial enterprises is substantiated. It is concluded that it is necessary to form a self-organizing management mechanism at industrial enterprises, based on the principles of self-organization and adaptation for successful functioning and development in an unstable market environment.

Особенности формирования рынка органических продуктов питания Kovaleva E.N., Тимофеев В.Е.

The current geopolitical situation, which generates a change in the vectors of export activity of domestic producers, the general economic downturn caused by the consequences of a prolonged Covid lockdown and the transformation of logistics supply chains, encourage the study of current models of consumer behavior of Russian consumers of food eco-products and the search for new export directions of environmentally friendly agricultural products. The purpose of this study is to characterize the current state and trends in the development of the organic food market in Russia and abroad in the context of geopolitical transformations. An important research task is to determine the directions of state support for environmentally friendly agricultural production as the most important strategic direction for ensuring food and national security of the country. The object of the study is the market of organic products, the subject is the factors influencing the formation of supply and demand in the youth segment of consumers of organic food. During the cabinet stage of the study, a comparative analysis of the main parameters characterizing environmentally friendly production in Russia and other countries was carried out, the main trends in the development of the agricultural eco-products market were identified. The results of the field stage of the study confirm the hypotheses put forward that it is impossible to create a competitive environment without government intervention that satisfies the needs of both sellers and buyers at the same time. The main factors influencing the demand for organic products in the youth segment of consumers are identified: lack of financial resources for the purchase of more expensive but safe products, unwillingness to study labeling and distrust of any certificates and confirmations of safety and environmental friendliness, which in turn does not motivate entrepreneurs in the mass market segment to use environmentally friendly production methods. The consumption model in this segment is based on such aspects as trust and image, therefore, businesses and infrastructure support organizations need to direct efforts to create transparency and clarity of decisions, conduct active educational work, using the maximum number of communication channels. Based on the results obtained, recommendations are proposed to Russian producers and regulatory entities for the formation of a stable eco-products market in the country, taking into account the needs of the youth segment of consumers, the formation of consumer value, strengthening the image of domestic eco-production and increasing the export of eco-products.

Перспективы и особенности использования концепции интеллектуального предприятия в бизнесе Shevchenko M.I. , Tsukanova Olga A

Corporate information systems ensure business competitiveness in terms of economic instability. The evolution of the concepts, according to which their architecture is built, gives a rise to the new ways of corporate information systems organization. In an era of constantly changing trends and challenges faced by business, the concept of intelligent enterprise appears. It complements the already existing concept of ERP II class systems with new elements, opening up new business prospects for enterprises. The works devoted to associated with Industry 4.0 information technologies research, phenomenon of intelligent enterprise in business and problems of corporate information systems of the future are a base for the current research. There are few works devoted to the analysis of the concept of intelligent enterprise due to its novelty, as well as prospects of using it in business. The necessity of this study is conditioned by the fact that understanding the prospects of using this concept in business allows rationalizing the choice of corporate information system for implementation at the enterprise. The purpose of this study is to determine the prospects and specificity of the use of the concept of intelligent enterprise in business. As a result, the author gives a definition of the concept of intelligent enterprise, briefly lists the reasons for its appearance, and also constructs an architecture model of intelligent enterprise on the basis of this concept. At the end, the author presents a table which demonstrates the relationship between the most significant differences of the concept of intellectual enterprise from the concept of ERP II class systems and prospects and specificity defined by the author.

Management

Контроллинг как инструмент повышения эффективности управления предприятием лесной промышленности в условиях цифровой трансформации Konovalova Yu.S. , Burtsev D.S.

In the context of digital transformation and the transition to the concept of Industry 4.0, it is relevant to choose a management system that can ensure the effective use of large amounts of data for making managerial decisions. Controlling is one of the management concepts, the effectiveness of which can increase in the era of digital transformation. The purpose of the study is to assess the potential opportunities for improving the efficiency of the management system of forest industry enterprises through the introduction of a controlling system in the context of digital transformation. The object of research is the controlling system as a tool for enterprise management. The subject of the study is the impact of the digital transformation of forest industry enterprises on the effectiveness of controlling. To achieve this goal, the following tasks are defined: to study domestic and foreign scientific literature on the research topic; to reveal the concept of "controlling"; consider Industry 4.0 tools and their impact on the controlling system; analyze the tasks performed by controlling specialists at forestry enterprises. During the study, methods of analysis of research literature, systematization, comparative analysis, observation, description and synthesis were used. The article deals with the application of controlling, and analyzes the effectiveness of the implementation of this management decision. The key attention is paid to the problems that need to be solved by the top management of the company in order to increase the effect of the implementation of the controlling system in the enterprise. As a result of the study, the main functions, concepts and types of controlling were considered. In conclusion, the conclusions obtained by analyzing changes in the controlling system in the context of digital transformation are summarized and presented. The result of the work was the conclusion that the digital transformation of an enterprise, on the one hand, has a positive impact on controlling and simplifies its implementation, and on the other hand, increases the requirements for knowledge and skills of controlling specialists. The results of the study can be used to develop recommendations for the implementation of controlling at the enterprises of the timber industry.

Риск-ориентированный подход к организации внутреннего аудита Boyadzhi K.S. , Mishura L.G.

The relevance of the proposed article lies in the need to apply a risk-based approach to enterprise management to ensure the proper quality of products and services provided. The proposal for the introduction of a risk-based approach is considered on the example of the activities of testing laboratories. The proposal to introduce a risk-based approach was considered when organizing an internal quality audit of the testing laboratory. Only the test results of an accredited laboratory can be considered reliable and serve as a reason for issuing a certificate of conformity for a particular product. In the modern world, there is an increasing trend in the purchase of goods marked with the corresponding quality mark, as more and more consumers are striving to get their hands on just such products that would meet all the necessary quality features. For thorough preparation for accreditation, the laboratory conducts an internal check - an internal audit. The activities of testing laboratories are regulated by the GOST ISO IEC 17025 standard. In the latest edition of this standard, the main emphasis is on the use of a risk-based approach. The purpose of the work is to develop an algorithm for conducting an internal audit of a testing laboratory using a risk-based approach. In the work, such research methods as the analytical method, the abstraction method, the formalization method and the generalization method were used. An analysis of the available risk management methods was carried out and, according to certain parameters, such as time costs, the need for initial data, the necessary skills and experience of a specialist and the complexity of the analysis, those methods were selected that are most suitable for assessing the risks of the testing laboratory. The risk management scheme was considered in relation to the process of internal audit of the quality of the testing laboratory, and this scheme was introduced into the algorithm for conducting internal audit. A criterion for the frequency of internal audit of the process has been developed, which allows you to determine the number of audits of a particular process during the year. The criterion, depending on the risk assessment method used in the laboratory, is ranked as follows: 1 check per year is required; 2 checks per year required; an unscheduled audit may be required. Thus, the proposed algorithm for organizing an internal quality audit can allow the testing laboratory to conduct inspections more efficiently, first of all, paying attention to the most important and problematic processes, which in the future will help to identify the majority of inconsistencies and successfully pass the accreditation procedure.

Анализ систем управления рисками инновационных компаний Gorovoy A.A. , Grigoriev I.V.

This article provides an overview of current corporate risk management systems. Based on the analysis, the main distinguishing features of advanced systems are highlighted and recommendations are given that can be used to build an effective risk management system. The evolution of corporate risk management systems leads the company to the phased introduction of the following elements: application of corporate methods and regulations; approval of the corporate policy and risk management strategy; application of international standards; introduction into daily work of such indicators as: risk tolerance, risk appetite; development of internal control, automation of risk management procedures. The presence of these indicators allows researchers to divide the existing risk management systems into levels: basic, developing, established, advanced, mature. A significant role in the development of risk management systems is played by the introduction of generally accepted standards. The article provides an overview of the main risk management standards. The paper provides an overview of existing corporate policies and strategies for risk management, analyzes the existing subsystems of internal control and risk management audit. The study highlights the basic principles of building a modern risk management system and offers them as recommendations for innovative companies to improve the efficiency of corporate governance.

Тренды нефинансовой отчетности в сфере управления устойчивым развитием организаций в России Dubrovina M.D. , Maximova T.G.

The article presents the results of a study on the disclosure in corporate reporting of non-financial indicators in the field of sustainable development in the Russian Federation. The aim of the work was to identify trends in non-financial reporting, based on which, in further research, it will be possible to form proposals for improving the ratings for assessing the implementation of sustainable development principles in Russian business. The main research method is a qualitative content analysis of key methodologies, industry reviews, regulations, and reports of credit agencies. In the course of the work, we compared the use of non-financial reporting standards in Russia and the world, identified the main trends in non-financial reporting: an increase in the number of reports on sustainable development, their deepening, the introduction of new reporting formats, changes in standards that led to changes in this area;, as well as changing the structure of reporting on sustainable development in Russia. Trends were identified for a decrease in transparency in the coverage of management indicators due to sanctions pressure, changes in legislation and the changing economic situation. Changes were also identified in the reflection of information on the indicator that evaluates carbon dioxide emissions due to the entry into force and further tightening of regulations in this area. However, the general trend shows that Russian companies are ready to continue introducing sustainable development practices into business processes. The continued commitment to ESG principles suggests that sustainable development has become part of the company's strategy, and the need to integrate ESG concepts into the business model of organizations has become an important reputational factor. This study may be useful for understanding key trends in the field of non-financial reporting for the formation of further methodological or other practical studies.

Особенности принятия решений в бизнесе в условиях неопределенности Kalakutskaya E.S. , Gavrilyuk E.S.

Over the last 5 years the business leaders have had to adapt to the constantly changing conditions, search for the optimal strategic and managerial decisions, because of the financial-economic crises (including the Covid-19 pandemic period), external and internal political conflicts. The unstable economic and political situation in the world arena determines the relevance of this study. The article provides an overview of decision-making methods for business in conditions of uncertainty, reviews trends in strategic decision-making, as well as technologies that can significantly reduce the risks in the choice of alternatives. The purpose of this paper was to identify an effective algorithm for business decision-making under uncertainty. The objectives of this study were to analyze new technologies and trends in decision making, to identify key problems and factors in choosing the best alternative, to outline the role of new research in human behavior and brain function for decision making. The paper applies the analytical method to identify the features of decision-making for business in situations with high levels of uncertainty, the method of grouping, generalization and abstraction to review decision-making technologies and techniques. A comparison method was used to evaluate the effectiveness of the methods used to select alternatives. The analysis evaluated the effectiveness of available techniques by grouping to be able to implement a consistent analysis and comparison of available decision-making methods in conditions of high uncertainty. Based on the analysis of the considered classifications of methods of decision-making in conditions of uncertainty, the author made a model taking into account the promising direction in the field of decision-making - cognitive technologies.

Управленческие вопросы параллельного импорта Degtereva V.A., Makarova O.N., Kuzenkova E.S. , Martynenko O.V.

Managing a trading business is quite complex, especially if customs clearance is involved. This procedure is aimed at re-registration of imported incoming products to the territory of the Russian Federation in accordance with the legislation of the country. However, difficulties are caused by a large amount of documentation, which is necessary for customs clearance, and errors made in them during clearance make it difficult for goods to arrive from abroad. As practice shows, the management of this process is transferred to professionals in order to avoid problems with the law. The article discusses ways to organize the import of goods from abroad and the impact of parallel imports on managing the volumes of counterfeit products and gray imports. The problems of distinguishing between parallel imports and counterfeit in the field of intellectual property, as well as the pros and cons of managing parallel imports, including the negative impact of "gray" imports on the country's economy, are considered.

Организационно-управленческие аспекты формирования транспортной инфраструктуры в арктической зоне Negreeva V.V., Skorobogatko K.A. , Matersheva V.V.

Currently, a special role in the Russian economy is played by the study of the Arctic regions of the country, which have great potential for further socio-economic development. The relevance of the study lies in the constant identification of optimal ways for the development of transport and logistics infrastructure. In the process of designing and building transport and logistics infrastructure facilities, it is possible to achieve optimization of traffic management for efficient maintenance of facilities in the subjects of the Arctic zone. The purpose of the study is to study the significance and condition of the transport and logistics infrastructure in the Arctic zone of Russia. The tasks set determine the place of the transport and logistics infrastructure in the regions of the Arctic and allow us to assess the state of the transport and logistics infrastructure in the Arctic zone of Russia. In order to identify the organizational and managerial aspects of the transport infrastructure, statistical and analytical methods were used. For the development of the transport and logistics system in the territories belonging to the Arctic zone of the Russian Federation, it is necessary to take into account the following features: the degree of influence of the natural, climatic, geographical and economic conditions of the region, the spatial integration of the territory and water area, the border position of the region, the availability of access to the seas of the Arctic Ocean. The study revealed that the Arctic zone of the Russian Federation plays a key role in ensuring the strategic national interests of the state, especially in the field of economy, transport, innovation, defense and geopolitics. The transport and logistics infrastructure is the foundation for the socio-economic development of the Arctic regions, but its development is still at a low level, which hinders the creation of effective logistics systems and the interaction of various areas of activity.

Finance