Beyond the Pill – relationship marketing strategy in the pharmaceutical market

DOI: 10.33917/mic-5.112.2023.39-47

The purpose of the study was to describe one of the forms of implementation of the relationship marketing strategy characteristic of the pharmaceutical industry – the Beyond the Pill strategy. The article describes the history of the strategy, the main forms of its implementation, defines the role of the Beyond the pill strategy in the era of digitalization and the transition of healthcare to a value-oriented approach, and provides an example of the implementation of the strategy in the Russian market. The features and conditions of the implementation of the relationship marketing strategy in the pharmaceutical market are highlighted. A system of balanced indicators is proposed to assess the effectiveness of the implementation of the strategy.

References: 

1. Fleck Leonardm. Controlling Healthcare Costs: Just Cost Effectiveness or «Just» Cost Effectiveness? Cambridge Quarterly of Healthcare Ethics. Cambridge University Press. 2018;27(2):271–83.
2. OECD (2023), Health spending (indicator). URL: https://www.oecd.org/els/health-systems/health-data.htm doi: 10.1787/8643de7e-en
3. Kovacs R., Powell-Jackson T, Kristensen S., Singh N, Borghi J. How are pay-for-performance schemes in healthcare designed in low- and middle-income countries? Typology and systematic literature review. BMC Health Serv Res. 2020:7;20(1):291. doi: 10.1186/s12913-020-05075-y
4. Ananthakrishnan A., Luz A.C.G., KC S. et al. How can health technology assessment support our response to public health emergencies? Health Res Policy Sys. 2022;20:124 (2022). https://doi.org/10.1186/s12961-022-00925-z
5. Wenzel, Meike & Henne, Nathalie & Zollner, Y. Beyond the pill: The move towards value-added services in the pharmaceutical industry. Journal of Medical Marketing: Device, Diagnostic and Pharmaceutical Marketing. 2014;14: 91-98.
6. Porter ME, Teisberg EO. Redefining Health Care: Creating Value-Based Competition on Results. Harvard Business School Press, 2006.
7. Marsh K., Caro J., Hamed A., Zaiser E. Amplifying Each Patient’s Voice: A Systematic Review of Multi-criteria Decision Analyses Involving Patients. Appl Health Econ Health Policy. 2017;15(2):155-162. doi: 10.1007/s40258-016-0299-1. PMID: 27928659.
8. Khurana, Atul & Rastogi, Rahul & Gamperl, Hans-Joachim. Patient Support Program in Pharmacovigilance: Foster Patient Confidence and Compliance. International Journal of Medical, Health, Biomedical, Bioengineering and Pharmaceutical Engineering. 2017;11:148-151.
9. Krishnamoorthy R. Environmental, social, and governance (ESG) investing: Doing good to do well. Open J Soc Sci. 2021;9:189–97.
10. Marcus A. Koch. Pharmaceutical Market Access: current state of affairs and key challenges – results of the Market Access Launch Excellence Inventory (MALEI). Journal of Market Access & Health Policy. 2015;3:C. 1-10. DOI: 10.3402/jmahp.v3.29679
11. Ersoy Yusuf & Tehci Ali. Relationship marketing orientation in healthcare organisations with the AHP method: Internal and external customer perspective, 2023.
12. Shillington, Alicia & Ganjuli, Arijit & Clewell, Jerry. The impact of patient support programs on adherence, clinical, humanistic, and economic patient outcomes: A targeted systematic review. Patient Preference and Adherence, 2016.
13. Brixner, D.I., Rubin, D.T., Mease, P.J., Mittal, M., Liu, H.H., Davis, M., Ganguli, A.X., & Fendrick, A.M. Patient Support Program Increased Medication Adherence with Lower Total Health Care Costs Despite Increased Drug Spending. Journal of managed care & specialty pharmacy. 2019;25(7):770-779.
14. Landwehr Konstantin. Digital Transformation in the Pharmaceutical Industry – From Products to Services «Beyond the Pill», 2015.

Type data consideration in market objects analysis Part 1. Building images based on factors of non-numeric types

DOI: 10.33917/mic-5.112.2023.23-38

The article examines the regional structure of investment in the development of renewable sources of electricity and the impact of the global energy crisis on its volume. Forecasts are made for the development of renewable energy based on the current state and the impact of the global energy crisis on the plans drawn up by the world community to achieve sustainable development goals. Structural changes in the global energy transition and, in particular, in the process of developing electricity generation based on renewable energy sources in the period from 2021 to 2022 are analyzed.

References: 

1. Aivazyan S.A., Buchstaber V.M., Yenyukov I.S., Meshalkin L.D. Applied statistics: Classification and reduction of dimensionality. Moscow: Finance and Statistics, 1989. 607 p.
2. Zakuskin S.V. On the question of the legality of applying mathematical and statistical methods to research data of the «wrong» type. Practical marketing. 2022;9:3-23 (In Russ.).
3. Zakuskin S.V. Analysis of consumer ideals in the image-forming space: building perfect images. Microeconomics. 2021;3:22-31(In Russ.).
4. Zakuskin S.V. Analysis of consumer ideals in the image-forming space: problem statement and identification of factors. Microeconomics. 2021;2: 19-31(In Russ.).
5. Zakuskin S.V. Integration of marketing communications based on the analysis of consumer preferences. Russian entrepreneurship. 2018;19(6):1913-1937 (In Russ.).
6. Kendall M.G., Stuart A. Distribution theory. Moscow: Science, 1966. 588 p.
7. Orlov A.I. Non-numeric statistic. Moscow: MZ-Press, 2004. 513 p.

Analysis of the corporate governance system of the Russian state holding company of the nuclear industry

DOI: 10.33917/mic-4.111.2023.56-68

On the basis of transactional analysis, the model of interdependence of the three main categories of corporate governance of Rosatom Group is considered.  Having analyzed the management structures of the joint-stock company and taking into account the desire of Rosatom Group to maximize shareholder profits, we believe that Rosatom Group was created in accordance with the Anglo-Saxon model of corporate governance. One of the problems of corporate governance is that the company’s principles enshrined in the Code of Business Conduct and Business Ethics of Rosatom State Corporation lack an element of innovation, and the company’s mission poorly reflects it, despite the “innovative development program”. The problem of mismatch of principles in such a large corporation as Rosatom, of course, at some point may have a negative impact on the internal environment. It is proposed, in order to optimize corporate governance processes and accelerate managerial decision-making, to reproduce a comprehensive automated database on the corporate ownership structure of Rosatom Group organizations in the nuclear industry.

References: 

1. Astakhov V.V. Key factors of increasing the competitiveness of a knowledge-intensive enterprise in the nuclear industry. Problems of management theory and practice. 2019;5:59-67. (In Russ.).

2. Bezpalov V.V., Sizova D.A. Ensuring economic security of the energy sector under restrictions. Industry: economics, management, technology. 2022;1(3-4 (3)): 45-58. (In Russ.).

3. Boyko A.A. The impact of the Covid-19 pandemic on the global state of the nuclear industry in the long term and the prospects of Rosatom State Corporation. Geoeconomics of energy. 2021;13(1):88-99. (In Russ.).

4. Boyko A.N. Rosatom State Corporation: assessment of strategic choice in the context of the results of activities. Management and business administration. 2022;3:71-84. (In Russ.).

5. Dubrova M.V. Financial statements of state corporations as an aggregator of financial transactions on the example of GC Rosatom. Financial life. 2022;2:121-128. (In Russ.).

6. Zakharova E.A. Comparative analysis of target ERP systems on the example of Rosatom State Corporation systems. Bulletin of the Central Russian University Educational Consortium. Information technology. 2022;2(20):56-60. (In Russ.).

7. Kalin D.I. Assessment of the competitiveness of Rosatom State Corporation in the field of innovation. Beneficiary. 2018;23:32-37. (In Russ.).

8. Klimovsky V.V., Semenova A.G. The influence of personnel motivation on the efficiency of the enterprise (on the example of Rosatom State Corporation). Internauka. 2020;1-1 (130):81-83. (In Russ.).

9. Kondratova K.S. Features of the organization and economic activity of state corporations in the Russian Federation (for example, Rosatom State Corporation, Rusnano State Corporation and others). Forum of Young Scientists. 2018;12-2 (28):1060-1066. (In Russ.).

10. Letaeva T.V. Legal aspects of corporate social responsibility of Rosatom State Corporation. Law and order: history, theory, practice. 2014;2 (3):161-166. (In Russ.).

Actual problems of digitalization of companies on the example of the industrial sector

DOI: 10.33917/mic-4.111.2023.51-55

The concept of «digital twin» as a tool for building strategic planning for the industrial sector is generalized. The use of leadership «models» in strategic planning is substantiated, the stages of evolution and the stages of building a «digital twin» in production are reflected.

References: 

1. Andreev Yu.S., Tsarev M.V. Digital twins in industry: development history, classification, development scenarios. Economics and Management. St. Petersburg, 2019. pp. 45-46. (In Russ.).

2. Zhukovskaya I.V. Service market segmentation: problems, solutions. Microeconomics. 2021;2:32-37. (In Russ.).

3. Mineva O.K., Gubanova A.V. Digital transformation as a tool for developing the competitiveness of industrial enterprises. Creative economy. 2020;6:17-18. (In Russ.).

4. Ragimkhanov A.V. Systematization of scientific approaches to the study of the competitiveness of services: from theory to practice / A.V. Ragimkhanov, I.V. Zhukovskaya. Microeconomics. 2022;1:75-78. (In Russ.).

Anti-sanction policy of an industrial enterprise as an element of an anti-crisis strategy

DOI: 10.33917/mic-4.111.2023.42-50

The anti-sanctions strategy can currently be part of the strategic planning of the Russian company’s activities, the essence of which consists of a set of measures aimed at changing behavior during downturns, a steady decline in financial performance, the threat of bankruptcy for the purpose of financial recovery. The article assesses the impact of the sanctions policy against the Russian Federation on industry in 2022, identifies the industries with the largest decline in the production index and internal factors contributing to pronounced crisis phenomena in these industries, lists the main negative manifestations of sanctions. The «problem field» faced by the manufacturer of equipment for the electric power industry has been investigated, the anti-sanction, anti-crisis measures taken and the difficulties that have arisen in the course of their implementation are listed. Possible ways of overcoming crisis phenomena are determined.

References: 

1. On industrial production in January-February 2023. Federal State Statistics Service (Rosstat). URL: https://rosstat.gov.ru/storage/mediabank/47_29-03-2023.html

2. On the situation in industry in April-May 2022. Comments on the state and business. HSE Development Center.  No. 424. May 20, 2022. pp. 1-13. URL: https://dcenter.hse.ru/mon/71896859/627261690.html

3. Afanasyev A.A. On the assessment of the impact of international sanctions on the functioning of domestic industry. Economic relations. 2022;12(2):179-194. (In Russ.).

4. Afontsev S.A. Politics and economics of trade wars. Journal of NEA. 2020;1 (45):193-198. (In Russ.).

5. Ahmadeev A.M. Iran’s experience in innovation of enterprises and economy under economic sanctions. 2022;4(42):107-114. (In Russ.).

6. Barkovsky A.N. Consequences of Western sanctions and retaliatory sanctions of the Russian Federation / A.N. Barkovsky, S.S. Alabyan, O.V. Morozenkova. Russian Foreign Economic Bulletin. 2015;9:3-7. (In Russ.).

7. Vorobyova E.I. The impact of sanctions on the economy and social sphere of the state: historical aspect and modern realities. Scientific Bulletin: finance, banks, investments. 2019;3(48):134-140. (In Russ.).

8. Zvonova E.A. Preservation of the international competitiveness of the national economy of the country subject to economic sanctions (Iran’s experience). Economy. Taxes. Right. 2017;2:30-37. (In Russ.).

9. Zolotareva V.P. Formation of the «economy of resistance» in Russia: historical experience and modern realities. Law, Economics and Management: Theory and Practice: Collection of materials of the II All-Russian Scientific and Practical Conference, Cheboksary, May 12, 2022.  Cheboksary: Limited Liability Company «Publishing House “Wednesday”», 2022. pp. 31-35.

10. Karlova N., Morozov A., Puzanova E. Import restrictions restrain exports: results of a survey of enterprises: Analytical note. Department of Research and Forecasting of the Bank of Russia, 2023. URL: https://cbr.ru/Content/Document/File/144420/analytic_note_20230130_dip.pdf

Modeling the impact of production factors on carbon dioxide emissions by sectors of economic activity

DOI: 10.33917/mic-4.111.2023.29-41

The solution of climate problems, accompanied by the development and implementation of carbon regulation mechanisms in international markets, determines the need to reduce the carbon intensity of the Russian economy in order to maintain its competitiveness. The article analyzes the influence of production factors on total CO2 emissions in Russia on the basis of official statistics. During the study, it was hypothesized that the improvement of production factors will contribute to the reduction of CO2 emissions. To test it, a simulation based on panel data was carried out. Special attention was paid to the problem of CO2 emissions by sectors of economic activity.

References: 

1. Head of the Ministry of Economic Development Reshetnikov: Russia will continue its course towards decarbonization. Russian newspaper. URL: https://rg.ru/2023/01/25/reshetnikov-rossiia-prodolzhit-kurs-na-dekarbonizaciiu.html

2. Why there is no more hope for oil and gas and what should Russia do. – interview with I. Bashmakov. URL: https://plus-one.ru/economy/2023/02/22/pochemu-nadezhdy-na-neft-i-gaz-bolshe-net-i-chto-delat-rossii

3. Experts assessed Russia’s spending on combating carbon emissions under sanctions. URL: https://www.rbc.ru/economics/07/02/2023/63e0facd9a79474b9ad80886

4. The head of the Russian Union of Industrialists and Entrepreneurs called for a reconsideration of the «Western» approach to climate problems. URL: https://www.rbc.ru/economics/17/02/2023/63ef549b9a794761544d52f

5. Bai J., Jakeman A. J., McAleer M. Estimation and discrimination of alternative air pollution models. Ecological Modeling. 1992;64:89–124.

6. Grossman G., Krueger A. Economic growth and the environment. The Quarterly Journal of Economics. 1995;110:353–377.

7. Selden T. M., Song D. Environmental quality and development: is there a Kuznets curve for air pollution emissions? Journal of Environmental Economics and management. 1994;27(2):147–162.

8. Lean H. H., Smyth R. Multivariate Granger causality between electricity generation, exports, prices and GDP in Malaysia. Energy. 2010;35(9):3640–3648.

9. Saboori B., Sulaiman J., Mohd S. Economic growth and CO2 emissions in Malaysia: a cointegration analysis of the environmental Kuznets curve. Energy policy. 2012;51:184–191.

10. Bimonte S., Stabile A. Land consumption and income in Italy: a case of inverted EKC. Ecol Econ. 2007;131:36–43.

11. Ulucak R., Bilgili F. A reinvestigation of EKC model by ecological footprint measurement for high, middle- and low-income countries. Journal of Cleaner Production. 2018;188:144-157.

12. Shafik N. Economic development and environmental quality: an econometric analysis. Ox- ford economic papers. 1994;46(4):757–774.

13. Azomahou Theophile, Laisney Francois, Nguyen Van Phu. Economic development and CO2 emissions: A nonparametric panel approach. Journal of Public Economics. 2006;90 (6-7):1347-1363.

14. Golley J., Meng, X. Income inequality and carbon dioxide emissions: the case of Chinese urban households. Energy Economics. 2012;34 (6):1864-1872.

Increasing the efficiency of using corporate information systems in production management (on the example of high-tech industries)

DOI: 10.33917/mic-4.111.2023.5-28

In modern conditions, prompt and reasonable adoption of important decisions on the regulation of production is impossible without automated calculations performed by modern software products. One of the ways to effectively solve this problem is to create a concept (taking into account the specific features of enterprises and organizations of the defense industry) of a corporate information system platform.

The paper considers and resolves the following issues: 1) on the basis of a comparative analysis of sales volumes of corporate information systems in the global and Russian markets, their main trends and patterns of development are identified; 2) a comparative assessment of the evolution of approaches to the creation and implementation of information systems, their advantages and disadvantages, as well as possible areas of the most effective use; 3) the priority requirements of potential users for corporate information systems are substantiated; 4) the main parameters are detailed – the characteristics of concentration, specialization, cooperation and combination of production; 5) the expediency of developing two variants of CIS platforms is substantiated: for a sub-sector (an integrated corporate structure) and for a group of enterprises producing homogeneous products; 6) proposals are made for organizing a complex of works in the defense industries to introduce advanced digital technologies to solve the problems of managing high-tech production.

References:

1. Enterprise Resource Planning Market Size 2021. Revenue Growth Development, Business Opportunities, Future Trends, Top Key Players, Market Share and Global Analysis by Forecast to 2023. URL:

https://www.marketwatch.com/press-release/enterprise-resource-planning-market-size-2021-revenue-growth-development-business-opportunities-future-trends-top-key-players-market-share- and-global-analysis-by-forecast-to-2023-2021-07-22

2. Top 5 ERP software. Worldwide, 2018. Provider. URL:

https://blogs.gartner.com/debbie_wilson/files/2019/04/ERP-market-2018.jpg

3. ERP systems (world market). URL: https://www.tadviser.ru/index.php/

4. Top 10 ERP Software Vendors. Market Size and Market Forecast 2019-2024. URL: https://www.appsruntheworld.com/top-10-erp-software-vendors-and-market-forecast/

5. Enterprise resource planning (ERP) software market revenues worldwide from 2019 to 2024. URL: https://www.statista.com/statistics/605888/worldwide-enterprise-resource-planning-market-forecast/

6. ERP Software Market Size. URL: https://www.kbvresearch.com/erp-software-market/

7. 75% of Dutch organizations uses an ERP system, CRM is less used. URL:

75% of Dutch organizations uses an ERP system, CRM is less used

8. Enterprise management systems (ERP). Russian market. URL:

https://www.tadviser.ru/index.php/

9. Roan Alexander. SAP HANA and S/4HANA – a simple guide. URL:

https://blogs.sap.com/2020/06/04/sap-hana-and-s-4-hana-a-simple-guide/

10. SAP S/4HANA. URL: https://learning.sap-press.com/sap-s4hana

Evaluation of the effectiveness of the financial management system of the largest confectionery company in the commodity market of the Moscow region

DOI: 10.33917/mic-3.110.2023.37-49

An assessment of the financial potential and corporate asset management policy of the leading manufacturing company in the commodity market of the Moscow region – JSC «Bolshevik» was carried out. It is determined that the company is not financially stable. It is recommended to change the current liabilities management policy from aggressive to moderate in order to improve the financial position of the corporation, increase its stability and solvency.

References:

1. Atamanyuk O.Ya., Matushevskaya E.A. Features of property and capital valuation on the example of a confectionery factory. In the collection: Economics and the banking system: theory and practice. Materials of the correspondence international scientific and practical conference. Dagestan State University; North Caucasus Federal University; Financial University under the Government of the Russian Federation. 2016. pp. 54-60.

2. Belchuk E.V., Marien L.S. Industry of Russia: regional features of development at the macro and meso levels. In the collection: Issues of economics and management at the present stage of development. Collection of scientific articles on the results of the All-Russian Conference. Edited by I.E. Belskikh. 2015. pp. 14-17.

3. Documentary history of JSC «Bolshevik». Past, present, future. Gl. ed. by E. Stupakov. Monograph, Publishing House: Newsmakers, Moscow, 2006.

4. Mikoyan L.V. Development of a strategy for the development of a confectionery factory. In the book: Science Week 2020. Collection of abstracts in two parts. Rostov-on-Don, 2020. pp. 214-217.

5. Mikoyan L.V., Orlova V.G. Marketing analysis of confectionery factory products. In the collection: Technologies of marketing, brand management and advertising. Materials of the All-Russian Scientific and practical Conference. State University of Management. Moscow, 2019. pp. 55-57.

6. Mikoyan L.V., Orlova V.G. Strategic analysis of the activity of the confectionery factory. In the collection: Problems of automation. regional management. communication and automation (SAILS-2019). Proceedings of the VIII All-Russian Scientific Conference of Young Scientists, postgraduates and students. Proceedings of the VIII All-Russian Scientific Conference of Young Scientists, Postgraduates and students, In two volumes. 2019. pp. 85-92.

7. Naumova R.E. Features of cost optimization for the production of confectionery factory products. In the collection: Accounting, analysis and audit: current state and prospects of development. materials of the XII International Scientific and Practical Conference. Ural State University of Economics. Yekaterinburg, 2021. pp. 150-152.

8. Naumova R.E. Features of cost analysis at a confectionery factory. In the collection: Actual problems of accounting, analysis and audit. Materials of the XIII All-Russian Youth Scientific and Practical Conference with international participation. Kursk, 2021. pp. 315-319.

9. Penkina Yu.I., Kalinin Yu.S. Development of a program plan for mandatory preliminary events at a confectionery factory. Research and development of young scientists. 2016;15:70-73. (In Russ.).

Development of state regulation of the housing sector: methods and digital solutions

DOI: 10.33917/mic-3.110.2023.29-36

The relevance of the study is due to the need to develop state regulation of the housing sector through the most effective methods and digital solutions aimed at ensuring the availability of housing for the population and improving the living conditions of citizens. The methods of regulation of the housing sector associated with state financial support for certain categories of participants in housing relations are analyzed in detail. In this regard, the need for digitalization of the housing sector and the transformation of production relations and procedures aimed at creating a digital ecosystem was noted. The most significant for the development of methods for regulating the housing sector in the context of digitalization are the State Information System for Housing and Communal Services and the State Services Portal. Based on the analysis of existing methods and digital solutions, we came to the conclusion that it is necessary to form complex digital technologies and smooth out differences in the pace of digitalization of the housing sector in megacities and other cities.

References:

1. Providing citizens with social support for paying for housing and utilities in the constituent entities of the Russian Federation. URL: https://rosstat.gov.ru/statistics/zhilishhnye_usloviya

2. Evaluation of the business activity of housing developers. URL: https://xn--d1aqf.xn--p1ai/analytics/polls/

3. Shared multi-apartment construction in the Russian Federation URL: https://xn--d1aqf.xn--p1ai/analytics/housing-construction/

4. Decree of the President of the Russian Federation of May 9, 2017 No. 203 «On the Strategy for the Development of the Information Society in the Russian Federation for 2017–2030». URL: http://pravo.gov.ru/proxy/ips/?docbody=&nd=102431687&rdk=

5. Botareva E.A. Improving the sector of housing and communal services with the help of GIS housing and communal services. Science of the 21st century: current directions of development. 2022;1-1:10-12. (In Russ.).

6. Silova, Y.A., Poyarkova E.I., Popov A.A. Modification of the functionality of the GIS housing and communal services portal to solve actual problems of BIG DATA in the field of housing and communal services. Economics and business: theory and practice.  2021;12-3 (82):66-72.  (In Russ.). DOI 10.24412/2411-0450-2021-12-3-66-72.

7. Vilenskaya E.V. Features of the use of digital technologies in the housing and communal services. Proceedings of the national scientific and practical conference «Information and technological support for business development in a digital economy». Publishing house: Orel State University of Economics and Trade. 2019. pp. 5-10. (In Russ.).

8. Lychagina A.A., Demenev A.V. Optimization of the housing and communal services sector through technological innovations. Service in Russia and abroad. 2020;14(5):164-174. (In Russ.).

9. Sologubova G.S. Components of digital transformation: monograph. Moscow:   Yurayt, 2018. 141 p. (In Russ.).

Formation of the image of the company – the developer of computer games and protection of reputational risks

DOI: 10.33917/mic-2.109.2023.48-56

In modern conditions, rapidly developing technological innovations are the most important resource for the dissemination of information about the company. The ability of computer games to influence public consciousness was immediately taken into account by development companies, since it can perfectly act as a tool for promoting products of other sectors of the national economy. The potential of logical computer games that promote the perception of stereotypes through game images should be used more widely in the educational process.

References:

1. Industry of computer games. URL: https://dcenter.hse.ru/data/2020/07/27/1599127653/Industry%20computer%20games-2020.pdf

2. Egorova E. A. Game design and the concept of J. Huizinga: A look at CYBERPUNK 2077 through the prism of game theory // Humanitarian Bulletin. 2021;6 (92). URL: https://cyberleninka.ru/article/n/geymdizayn-i-kontseptsiya-y-hyoyzingi-vzglyad-na-cyberpunk-2077-skvoz-prizmu-igrovoy-teorii

3. Kara-Murza S.G. Mind manipulation. M.: Rodina, 2022. 432 p. (In Russ.).

4. Perelygina E. B. Psychology of image: Textbook. Moscow: Aspekt Press, 2002. 223 p. (In Russ.).

5. Decree of the Plenum of the Supreme Court of the Russian Federation of February 24, 2005 No. 3 «On judicial practice in cases of protecting the honor and dignity of citizens, as well as the business reputation of citizens and legal entities» // Russian newspaper. No. 50, March 15, 2005; Bulletin of the Supreme Court of the Russian Federation, No. 4, 2005.

6. Order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n (as amended on May 16, 2016) «On Approval of the Accounting Regulation “Accounting for Intangible Assets” (PBU 14/2007)» // Russian newspaper. No. 22, 2008.

7. Belyaeva E. Yu. Management of the process of formation of the business reputation of Russian companies: dis. … cand. economy Sciences. Moscow, 2006. 223 p. (In Russ.).

8. Bykova Yu. N. Business reputation as a criterion for the financial stability of companies: dis. … cand. economy Sciences. Moscow, 2008. 155 p. (In Russ.).

9. Paton W.A., Littleton A.C. An introduction to corporate accounting standards. Monograph // American Accounting Association. 1940;3:156.

10. Kozyr N. S., Astakhov A. V. The video game industry in the modern sectoral economy // Regional Economics: Theory and Practice, 2017;15(5):953–966. (In Russ.).

11. TOP 10 gaming companies in the world for 2020. URL: https://invest-journal.ru/top-10-igrovyh-kompanij-v-mire?ysclid=lf28wu99iu405201745

12. Gaming companies that ruined their reputation. URL:  https://dzen.ru/a/XiLWVgpFGACyNBWu

13. Veklenko P. V. Methodology of EDUTAINMENT: Integration of non-specialized gaming applications into educational activities // Psychopedagogy in law enforcement agencies. 2021;3(86). URL: https://cyberleninka.ru/article/n/metodika-edutainment-integratsiya-nespetsializirovannyh-igrovyh-prilozheniy-v-uchebnuyu-deyatelnost