DOI: 10.33917/mic-6.89.2019.38-46

The article analyzes the Russian system of accounting for the decommissioning of oil fields, its compliance with IFRS standards, defines the features of financial accounting for decommissioning, proposes approaches to measuring the reserves for decommissioning of oil fields and criteria for their evaluation, provides an example of calculating the reserves for decommissioning.

DOI: 10.33917/mic-6.89.2019.31-37

An economic-mathematical model of optimal management of the personnel potential of the enterprise in the rocket and space industry was formed, based on taking into account external factors affecting the personnel potential of the enterprise in the context of changes in the space services market and the emergence of new tasks for the enterprise. The economic justification of the formed model for managing the personnel potential of the enterprise is given taking into account the specifics of enterprises in the rocket and space industry of Russia. A modification of the economic-mathematical model of optimal management of the personnel potential of the enterprises of the rocket and space industry was developed, which takes into account the specifics of planning the activities of enterprises of the rocket and space industry of Russia.

DOI: 10.33917/mic-6.89.2019.22-30

The article discusses current issues of making effective management decisions using the management decision support system and identifying key indicators and indicators characterizing the needs of companies in using these systems. Within the framework of these questions, the results obtained as a result of the implementation of the state program “Digital economy of the Russian Federation”, including the use of Industry 4.0 technologies, are considered. The implementation of the objectives of this program is possible only under the condition of diversification of production, which should be preceded by a number of measures, united in the concept of “diversification management”, discussed in detail in the article. Based on the analysis, key indicators and indicators are identified that allow to characterize the needs of the company and society in decision support systems.

DOI: 10.33917/mic-6.89.2019. 14-21

The purpose of this work is to substantiate methodological approaches to determining the cost of activities of the national program «Digital economy of the Russian Federation». The article presents an analysis of the compliance of this program with the requirements for the structure and content of state programs established in the «Guidelines for the development and implementation of state programs of the Russian Federation» (enacted by the order of the Ministry of economic development of the Russian Federation dated December 26, 2012 № 817). As a result, the main shortcomings were identified and proposals were formulated to improve the level of validity of the main indicators-the volume of financial resources and economic efficiency of measures.

The paper proposes a methodological approach to determining the cost of major activities of major national programs. As a method of solving the problem, it is proposed to use not one but two methods, namely, expert and correlation-regression analysis.