DOI: 10.33917/es-6.198.2024.72-83

The author presents conceptual restructuring of the real essence of reforming economic and investment activities in late 1991 — early 1992, associated with the introduction of international accounting and reporting standards. Особое и преимущественно разрушительное влияние имело изменение правил реновации основных средств. Changing the rules for renovation of fixed assets had a particular and predominantly destructive impact. Actual destruction of the “depreciation fund” balance sheet in “liberalized” accounting became a trigger for undermining the factors of reproducing industrial potential, reducing the profits of enterprises and the revenues of the consolidated state budget.

References:

1. Ageev A.I., Galushkina M.V., Kopkova E.S., Smirnova V.A., Shtukel’berger K. Integrirovannaya otchetnost’: vyzov menedzhmentu [Integrated Reporting: A Management Challenge]. Moscow, Institut ekonomicheskikh strategiy, Natsional’nyy tsentr nauchno-tekhnicheskoy informatsii, 2017, 212 p.

2. Mervin King: “My dolzhny povernut’ za ugol i vyyti na prospekt stabil’nogo kapitalizma” [Mervyn King: “We Need to Turn the Corner and Walk Out at the Avenue of Stable Capitalism”]. Ekonomicheskie strategii, 2014, no 2, pp. 6–13.

3. Ageev A.I., Ovchinnikov V.V. Sistemnye konstruktsii global’nogo rynka nefti i nefteproduktov [System Designs of the Global Oil and Oil Products Market]. Ekonomicheskie strategii, 2016, no 4, pp. 122–133.

4. Ovchinnikov V.V. Regulirovanie raznykh vidov ekonomicheskoy deyatel’nosti v epokhu shestoy tekhnologicheskoy revolyutsii [Regulation of Various

Economic Activities in the Sixth Technological Revolution Era]. Ekonomicheskie strategii, 2014, no 10, pp. 112–123.

5. Ageev A.I., Met’yuz R., Bol’shakov Z.A. Giperkonkurentsiya [Hypercompetition]. Ekonomicheskie strategii, 2002, no 4, pp. 50–53.

6. Efremov I.A., Igumnov Yu.S. Bukhgalterskiy uchet v ugol’noy promyshlennosti [Accounting in the Coal Industry]. Moscow, Nedra, 1974, 296 p.

7. Sokolov Ya.V., Sokolov V.Ya. Istoriya bukhgalterskogo ucheta [History of Accounting]. Moscow, Finansy i statistika, 2004, 272 p.

8. Fedorovich V.A., Muravnik V.B., Bochkarev O.I. SShA: voennaya ekonomika (organizatsiya i upravlenie) [USA: War Economy (Organization and Management)]. Moscow, Mezhdunarodnye otnosheniya, 2013, 616 p.

9. Sokolov Ya.V. Osnovy teorii bukhgalterskogo ucheta [Fundamentals of Accounting Theory]. Moscow, Finansy i statistika, 2000, 496 p.

10. Radina V.A., Yakutin Yu.V. Novye finansovye tekhnologii sistemy upravleniya ekonomicheskoy deyatel’nost’yu [New Financial Technologies for Economic Activity Management Systems]. Finansovaya zhizn’, 2024, no 2, pp. 108–146.

11. Strel’tsov A.V., Yakovlev G.I. Soderzhatel’naya otsenka roli amortizatsii kak istochnika investitsiy dlya modernizatsii predpriyatiy [Substantial Assessment of the Role of Depreciation as an Investment Source for the Enterprises Modernization]. Vestnik Samarskogo gosudarstvennogo ekonomicheskogo universiteta, 2021, no 3, pp. 53–60.

DOI: 10.33917/es-8.166.2019.102-109

Realization of the national interests of the Russian Federation in the sphere of digital economy, as defined in Decree No. 203 of the President of the Russian Federation of May 9, 2017 “On the Strategy for Development of the Information Society in the Russian Federation for 2017–2030”, is possible through digital encoding of economic performance data and using results of their analysis, which, compared to traditional forms of management, should significantly increase the efficiency of various types of production. This article discusses the encoding principles of various indicators of economic activity and the main mechanism of their relatedness for reflecting data in the new created forms: a digital unified plan and a digital analytical balance. The article presents technology of forming a “digital contract” and “digital documents-bases” for creating an innovative mechanism for automatic reflection of accounting entries in the standard accounting registers and digital management balance

DOI: 10.33917/es-5.163.2019.28-39

The main problem of managing economy at the military-industrial complex enterprises is the separate accounting of results of financial and economic activities in terms of introducing separate bank and personal accounts for each contract with the buyer of a particular type of product in order to establish control over the payments costs through the performers’ cooperation chain within the requirements of state regulation of the state defence order. Physical division of financial flows of each defence industry enterprise into separate accounts has already caused sharp increase in the number of accounts – from several ones to one and a half thousand — and to significant increase in debt loan, which doubled in half a year and by July 2019 amounted to more than 2 trillion roubles. The problem is aggravated due to conflicting requirements of regulatory legal acts, which requires to fill out report forms reflecting the different contract price structure according to the state defensive order for submission to the Defence Ministry and the Federal Treasury. But most of all, they contradict the economic nature of operations reflected in accounting and do not provide control over payments, since the chosen implementation technology is wrong. It is necessary to change radically the approach to solving the above problem, which can be eliminated only by developing an innovative model of digital system for managing economic activity through reflecting the economic activity data in the indicators codes of accounting objects and codes of business transactions in digital form. And above all, it is necessary to make all payments on one individual account, taking into consideration financial and economic flows reflecting business operations on an accrual and cash basis, to implement separate accounting of financial and economic activities results and to establish effective control over payment costs.

DOI: 10.33917/es-4.162.2019.6-17

The article deals with insufficiently explored fundamental methodological problem of creating a unified enterprise plan. Currently, plans/budgets are generated based on a variety of separate forms from various aspects of production and business activities, and combining them into a single document is practically impossible. The existing enterprise plan has got quite a formal role. In the current situation, a transition from forming separate documents to creating a single plan in the subjects of the real sector of economy is required in order to assess the whole range of tasks and goals of socio-economic development with regard to all the resources necessary for their implementation. Creating a single plan is a task of an extremely high level of complexity, which is solved by means of coding (digitizing) various information by all indicators and business operations with them, reflecting the business activities in business processes, as well as through significantly changing the structure of the plan, implementing compliance functions

Currently, problems in the system of economic management have reached the level where a global shift has become objectively inevitable. Implementation of digital economy in terms of public administration and control activities through developing scientific principles in conjunction with situation analysis will provide an opportunity to solve these problems in order to ensure increase in real incomes of Russian citizens. The present article deals with creating a digital economy methodology in the real sector of economy for developing a digital system for economic activity management