Contents of N5/2018

all contents

Contents of №5' 2018


Indicators of monetization and commercial efficiency of cash flows of joint-stock companies with state participation
Lisitcyna E.V., doctor of economic Sciences, Professor Moscow Metropolitan Governance University (MGUU), Moscow international higher business school MIRBIS (Institute)

Annotation. The assessment of cash flows characterizes the financial stability and solvency of the company. The article deals with the essence and algorithm of calculation of monetization indicators and commercial efficiency of cash flows, taking into account the specifics of joint-stock companies with state participation.
Keywords: cash flow assessment, self-financing, solvency, joint-stock companies with state participation.

1. Godovoy otchet PAO «AVTOVAZ», utverzhden godovym obshchim sobraniyem aktsionerov PAO «AVTOVAZ», protokol b/n ot 21.05.2018 [Elektronnyy resurs]. URL: (data obrashcheniya: 01.08.2018).

Analytical tools of internal control over the level of business activity of business entities
Cheglakova S.G., doctor of economic Sciences, Professor, head of the Department of economic security, analysis and accounting, Ryazan state radio engineering University

Annotation. This article substantiates the need to develop analytical tools to control the level of business activity on the basis of disclosure of the essence of the concept of “business activity”, the presence of objective prerequisites for the development of the crisis. The possibility of recognition of current assets and sources of their financing as risk components that ensure the level of business activity as a complex indicator is proved. A five-level model of analytical tools to control the level of business activity is proposed.
Keywords: business activity, the effectiveness of capital management, analytical tools, risky components.

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3. Sheremet A.D. Metodika finansovogo analiza deyatel`nosti kommercheskix organizacij: praktich. posobie. – M.: INFRA-M, 2008. – 208 s.
4.  Kovalev V.V. Finansovy`j analiz: metody` i procedury`: uchebnik. – M.: Finansy` i statistika, 2003. – 560 s.
5.  Pry`kina L.V. E`konomicheskij analiz predpriyatiya: uchebnik. – M.: Yuniti-Dana, 2006. – 408 s.
6. Cheglakova S.G. Razvitie metodiki analiza delovoj aktivnosti dlya pererabaty`vayushhix organizacij / S.G. Cheglakova, L.A. Popova // Buxuchet v sel`skom xozyajstve. – 2011. – № 2. – S. 31–36.
7. Cheglakova S.G. Analiticheskij instrumentarij upravleniya zapasami / S.G. Cheglakova // Sovremenny`e texnologii upravleniya. – 2017. – № 2 (74). – S. 39–48.
8. Cheglakova S.G. Sovremenny`e koncepcii e`konomicheskogo analiza v sisteme upravleniya biznesom / S.G. Cheglakova // E`konomika i predprinimatel`stvo. – 2015. – № 3 (56). – S. 570–573.

Financial model: data selection and transformation algorithm as model key components
Tabolin A.V., Ph.D. in economics, Investments Planning Head at “Orelstroy” PLC

Annotation. In the article the attention is devoted to input data and their selection. Negative effect from lack and excess of information in a model is shown. Algorithm of data transformation into final outcome is considered in detail, stages and methods of transformation are highlighted.
Keywords:  model, modelling, economic, finance, data, selection, algorithm, transformation.

1. Tabolin A.V. Finansovaya model’: logika, struktura, vhodjaschie dannie i dopuschenija // Vestnik AKSOR. – 2017. – № 3–4. – S. 172–174.
2. Merkul’ev A.Ju., Gorjacheva E.P., Jurkova N.K.  K voprosu ob otsenke adekvatnosti modeli // Molodoj uchenij. – 2014. – № 2. – S. 153–155.

Genesis of the new universal theory of company management in corporate finance
Lutsenko S.I., analyst

Annotation. The presented clause considers features of theories of company management in corporate finance. In modern conditions leaves not only creation of the best interests of the corporation (increase «shareholder value»), but also creation of comfortable conditions in the company on the basis of mutual cooperation among its participants (shareholders, management, board of directors, employees). Mutual cooperation should be based on trust of the parties. An ultimate goal of such design (received the name of «team production») is the personal contribution of each participant not only to enterprise value, but also the social good – civil responsibility (payment of taxes, work creation, charities). The clause purpose is
creation of a certain universal theory of company management with shareholder primacy in corporate finance. The idea of adjustment should proceed from the shareholder (shareholder–management–employee). The mentality of the shareholder should be focused not only on idea of growth of «shareholder value», but also on construction in the company of such conditions that each of its participants (management) has been focused on organization long-term objectives. The clause has interdisciplinary character mentioning elements of corporate governance (part of the corporate finance as sciences) and also, certainly, the corporate law.
Keywords: corporate finance, shareholder primacy, agency conflict, team production, control, management, managerial capitalism (managerialism), mutual cooperation.

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The principal scheme of conducting the analysis of the resource potential of the region
Gagarina G.Yu., Dr. Sn, Plekhanov Russian University of Economics, Stremyanny lane 36, Moscow, 117997, Russia
Sedova N.V., Dr. Sn, Plekhanov Russian University of Economics, Stremyanny lane 36, Moscow, 117997, Russia

Annotation. The article is devoted to the urgent problem of assessing the region’s resource potential. It examines the main approaches to calculating the economic potential of the region, and also substantiates the author’s position on its content. Compound elements of the resource potential of the development of the region are considered. A methodological toolkit for assessing the region’s resource potential is proposed, based on its integrated assessment as part of the economic potential and including mathematical methods for processing statistical data. Indicators reflecting the level of natural resource, financial, production and other potentials were chosen.
Keywords: resource potential of the region, assessment indicators, socio-economic development of the region.

1. Blum E.A. Obzor metodik otsenki investitsionnogo potentsiala regiona [Obzor methodologies for assessing the investment potential of the region]. Young Scientist. 2013, no. 7, pp. 137–141.
2. Bondarenko V.M. Metodicheskiye podkhody k opredeleniyu effektivnosti ispol'zovaniya resursnogo potentsiala v prostranstvennom formate [Methodical approaches to the determination of the effectiveness of the use of resource potential in spatial format]. Russian Academy Journal. 2013, no. 3, vol. 25, pp. 7–10. Available at: (accessed: February 15, 2013).
3.  Erokhina E.V.  Ekonomicheskaya otsenka resursnogo i proizvodstvennogo potentsiala regionov [Economic evaluation of resource and production potential of regions]. Eurasian scientific association. 2015, no. 3 (4). Available at: (accessed: February 15, 2013)
4. Lemdyaeva L.A.  Resursnyy potentsial regiona i podkhody k yego otsenke [Resource potential of the region and approaches to its assessment]. Management of economic systems, 2010, no. 2 (22). Available at: (accessed: 15/02/2018).
5. Maskaikin E.P., Artsev Т.V.  Innovatsionnyy potentsial regiona: sushchnost', struktura, metodika otsenki i napravleniya razvitiya [Innovative potential of the region: the essence, structure, methods of evaluation and direction of development]. Vestnik of South Ural State University. Series «Economics and Management». 2009, no. 21, pp. 47–53.
6. Menshchikova V.I. Ekonomicheskiy potentsial regiona: terminologiya, struktura, model' [Economic potential of the region: terminology, structure, model]. Bulletin of TSU. 2010, Issue. 4 (84), pp. 51–63.
7. Razvitiye sistemnosti v osvoyenii prirodnogo potentsiala severnykh maloizuchennykh territoriy [The development of systematics in the development of the natural potential of the northern poorly studied territories] ed. A.I. Tatarkin. – Ekaterinburg: Institute of Economics, Ural Branch of the Russian Academy of Sciences, 2015, 317 p.
8. Samodai V.P. Klassifikatsiya metodicheskikh podkhodov k otsenke prirodno-resursnogo potentsiala regiona [Classification of methodological approaches to assessing the natural resource potential of the region]. Bulletin of the SSU. Series Economics. 2008, no. 1, pp. 107–119.
9. Tatarkin A.I., Balashenko V.V., Loginov V.G., Ignatyeva M.N. Metodicheskiy instrumentariy otsenki investitsionnoy privlekatel'nosti vozobnovlyayemykh resursov Severnykh i Arkticheskikh territoriy [Methodological toolkit for assessing the investment attractiveness of renewable resources of the Northern and Arctic territories]. Economy of the region, 2016, vol. 12, Issue 3, pp. 627–637. doi 10.17059 / 2016-3-2
10.  Titov A.B., Titova I.A. Sistema upravleniya sotsial'no-ekonomicheskim razvitiyem regionov [The system of management of social and economic development of regions]. Regional economy: theory and practice, 2009, no. 4 (97), pp. 40–46.

Trends in the development of the agricultural business insurance market
Polyanin A.V., doctor of economic Sciences, Professor of management and public administration, Federal State Educational Institution of Higher Education «Russian Presidential Academy of National Economy and Public Administration» Middle management Institute-branch
Dolgova S.A., candidate of economic Sciences, associate Professor of management and public administration, Federal State Educational Institution of Higher Education «Russian Presidential Academy of National Economy and Public Administration» Middle management Institute-branch

Annotation. Agricultural production annually bears significant losses from risky events, the damage is comparable not only with the financial results of activity, but also exceeds them. One of the most effective tools to reduce financial losses because of the negative  impact on agricultural production of various adverse factors is agricultural insurance with state support, which plays a key role in ensuring the development of national agricultural production, in the implementation of the strategy of import substitution.
Keywords: agricultural entrepreneurship, agricultural insurance system, state support, subsidies, insurance premiums, agar risks, insurance and reinsurance infrastructure.

1. Godovoy otchet NSA za 2016 [Elektronnyy resurs]. URL: (data obrashcheniya: 26.06.2018).
2. Godovoy otchet za 2017 NSA [Elektronnyy resurs].URL: (data obrashcheniya: 26.06.2018).
3. Doklad o sostoyanii rynka selskokhozyaystvennogo strakhovaniya, osushchestvlyayemogo s gosudarstvennoy podderzhkoy, v Rossiyskoy Federatsii v 2016 g. [Elektronnyy resurs]. URL: (data obrashcheniya: 26.06.2018).
4. NSA: konsultativnyy doklad TsB dolzhen stat vazhnym etapom razvitiya agrostrakhovaniya [Elektronnyy resurs]. URL: (data obrashcheniya: 27.06.2018).
5. Ofitsialnyy sayt Ministerstva selskogo khozyaystva RF [Elektronnyy resurs] URL: (data obrashcheniya: 25.06.2018).
6. Obzor klyuchevykh pokazateley deyatelnosti strakhovshchikov [Elektronnyy resurs]. URL: (data obrashcheniya: 26.06.2018).
7. Postanovleniye Pravitelstva RF ot 30.12.2016 № 1556 (red. ot 23.01.2017) «O predostavlenii i raspredelenii subsidiy iz federalnogo byudzheta byudzhetam Rossiyskoy Federatsii na sodeystviye dostizheniyu tselevykh pokazateley regionalnykh programm razvitiya agropromyshlennogo kompleksa» [Elektronnyy resurs]. URL: (data obrashcheniya: 25.06.2018).
8. Federalnyy zakon ot 25.07.2011 № 260-FZ (poslednyaya redaktsiya) «O gosudarstvennoy podderzhke v sfere selskokhozyaystvennogo strakhovaniya i o vnesenii izmeneniy v Federalnyy zakon «O razvitii selskogo khozyaystva» [Elektronnyy resurs]. URL: (data obrashcheniya: 27.06.2018).
9.  Cherentsova N.  Agrostrakhovaniye: rol i perspektivy razvitiya / N. Cherentsova // Sovremennyye strakhovyye tekhnologii. – 2016. – № 4 (57). – S. 4–7.
10. [Elektronnyy resurs]. URL: (data obrashcheniya: 02.07.2018).
11. [Elektronnyy resurs]. URL: (data obrashcheniya: 02.07.2018).
12. [Elektronnyy resurs]. URL: (data obrashcheniya: 03.07.2018).
13. [Elektronnyy resurs]. URL: (data obrashcheniya: 02.07.2018).
14. [Elektronnyy resurs]. URL: (data obrashcheniya: 27.06.2018).
15. [Elektronnyy resurs]. URL: (data obrashcheniya: 03.07.2018).

The stages and causes of the crisis and bankruptcy
Tolpegina O.A., Ph.D., associate professor of chair “Accounting, analysis and audit” of the Finance and Banking Faculty of the Russian Academy of National Economy and Public Service under the President of Russian Federation”, Moscow, Russia

Аnnotation. The article explores the reasons for the crisis development, leading to insolvency and bankruptcy in the aspect of the stage-by-stage development of the organization and periods of the formation of negative trends. A systematic approach to understanding and analytical substantiation of the crisis state, to the growth of destructive factors allowed us to determine specific goals and priority of the required decisions in taking anti-crisis measures for each stage of the company’s development.
Detailed study of the signs, reasons for the decline in economic activity, taking into account the disproportions formed and the degree of increasing dependence on negative influences leading to insolvency, loss of financial stability and, ultimately, bankruptcy, are considered in the sequence of the increase in crisis phenomena.
It is concluded that a complex, time-consuming process of destructive development has a deterministic dependence with a link to the temporal structure of cause-effect relations between events occurring in the production, financial, investment spheres of activity and requires an operative response to internal and external factors of instability.
Keywords: crisis, risk factors, causes, symptoms of crisis, unsustainable development, insolvency, bankruptcy, anti-crisis solutions.

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Combating the virus of offshoring as an instrument for ensuring economic security
Gryadnova A.V., candidate of economic sciences, associate professor of the Department of Economics and Economic Security of the Federal State Educational Establishment of Higher Professional Education in the “Central Russian Institute of Management – branch of the Russian Academy of Science and Technology”
Tishaev V.V., candidate of economic sciences, associate professor, associate professor of the Department of Economics and Economic Security of the Federal State Educational Establishment of Higher Professional Education in the “Central Russian Institute of Management – a branch of the Russian Academy of Science and Technology”

Annotation. Offshoring processes have a negative impact on the level of the country’s economic development and, accordingly, on the welfare of the population. This “economic virus” equally affects the economic space of both developed and developing countries – it has a global scale of distribution. In Russia, very strict control measures and excessive tax rates became prerequisites for transferring the capital of large corporations abroad. The state loses control over large financial flows. A systematic concealment of real incomes is observed with a view to evading taxes. The state suffers from a permanent budget deficit. Anti-tax legislation is extremely inefficient. Measures are required to improve the regulatory framework. It is necessary to create more attractive business conditions within the state and to reorient towards more loyal deofshorization policies.
Keywords: offshore, capital flow, underfunding, budget deficit, loss of financial control, deofshorization, tax policy.

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2. Zaharchyk A.A. Ofshory – ygroza natsionalnoi bezopasnosti Rossii. Sb.: Ekonomicheskaia bezopasnost: strategiia vzaimodeistviia gosydarstva i biznesa materialy regionalnoi naychno-prakticheskoi konferentsii / naych. red. A.P. Kireenko. – 2015. – S. 86–92.
3. Ivanov V.A. Shemy vyvoda kapitala rossiiskimi kompaniiami v ofshory. Sb.: Rol innovatsii v transformatsii sovremennoi nayki: sb. statei Mejdynarodnoi naychno-prakticheskoi konferentsii / otv. red. A.A. Sykiasian. – 2015. – S. 118–120.
4. Kalinin V.N.  Ofshory i ih rol v globalnoi ekonomike. Sb.: Molodej v nayke: Novye argymenty: sb. naych. rabot III Mejdynarodnogo molodejnogo konkyrsa: v 4 ch. – Lipetsk: Naychnoe partnerstvo «Argyment», 2016. – S. 85–88.
5.  Krivopystova E., Andrianov V. Ofshory i deofshorizatsiia ekonomiki // Obestvo i ekonomika. – 2014. – № 5. – S. 53–91.
6. Riabchenko L.I., Savinskaia K.A. Ofshory, mejdynarodnyi i gosydarstvennyi kontrol. Sb.: Nayka i obrazovanie v jizni sovremennogo obestva: sb. naych. trydov po materialam Mejdynarodnoi naychno-prakticheskoi konferentsii: v 12 ch. – 2015. – S. 120–121.
7. Spesivtseva E.S. Katalizator razvitiia ekonomiki Rossii: ofshory ili deofshorizatsiia // Gosydarstvennaia vlast i mestnoe samoypravlenie. – 2016. – № 12. – S. 52–57
8. Starjenetskaia L.N. Borba s ykloneniem ot nalogooblojeniia cherez ofshory: novye modeli mejdynarodnogo obmena informatsiei // Nalogoved. – 2013. – № 10. – S. 72–81.
9. Tremaskin I.E. Ofshory v sovremennom prave i biznese: aktyalnye problemy. Sb.: Zakonnost v sovremennom obestve: sb. statei Mejdynarodnoi naychno-prakticheskoi konferentsii. – 2016. – S. 156–159.
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Streamlining of governance model of insurance company financial sustainability
Mishina E.A., Specialist of mortgage insurance of OOO SK «VTB Insurance» (Khabarovsk)
Barchukov A.V., Doctor of economic sciences, professor of Finance and Accounting department, Far Eastern State Transport University (Khabarovsk)

Annotation. Management and achievement of determined economic equation is one of the most important task of insurance activities and that’s why the development of guidance notes and streamlining of financial politics regulations in this sphere has big importance, that’s able to provide financial sustainability and optimize financial management of insurance companies as a whole.
Keywords: insurance company, financial sustainability, sufficiency of investment, income and expenditure, liquidity and creditworthiness, rate of return, financial unprofitableness.

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Internet-banking as an effective tool for the development of the Russian banking sector in the digital economy
Borisova O.V., Candidate of Economics, Associate Professor Financial University under the Government of the Russian Federation
Loginov D.R., 3rd-yearstudent Financial University under the Government of the Russian Federation, FacultyManagement

Annotation. The paper studies the relationship between the digital economy and Internet banking. The dynamics and main trends of Internet banking in Russia are determined. The advantages of Internet banking for servicing individuals, the most popular segments, market leaders in the field of Internet banking are highlighted. The problems of Internet banking are identified and recommendations for their elimination are offered.
Keywords:  Internet banking, digital economy, online banking, Internet banking, mobile banking.

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