Budgeting trends in regional development

DOI: 10.33917/mic-4.105.2022.74-79

The article considers the problems of budgeting development in the sphere of regional management from traditional (estimated) budgeting by costs to the new budgeting, aimed at the results of state structures activity. It is substantiated that the implementation of national and federal projects entails the need for the development, approval and implementation of many projects at different levels of state and municipal administration. It is noted that the transition to the new budgeting will allow to formulate the information base, adequate to the development strategy of the region and the vector of political decisions.

References:

1. Pollitt C., Bouckaert D. Public management reform. A comparative analysis. Oxford University Press, 2004.  p. 90.

2. Wang X. Performance measurement in budgeting: a study of county governments. Public Budgeting and Finance. 2000;(3, Fall):104.

3. Manning, N., Parison, N. Public Administration Reform: International Experience. Moscow: Whole World, 2003. pp. 49-50. (In Russ.).

4. Osborne D., Gaebler T. Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector. Plume. New York, 1992. pp. 117-124, 140-142.

5. Hans de Bruyn. Managing for Results in the Public Sector. Moscow: Institute for Integrated Strategic Studies, 2005. 180 p. (In Russ.).

6. Starodubrovskaya I.V. Result-oriented budgeting at the regional and municipal levels: approaches and recommendations, 2008. 184 p. (In Russ.).

7. Project management in authorities: textbook and practical work for universities / N.S. Gegedyush [and others]; responsible editor N.S. Gegedyush. 2nd ed. Moscow: Publishing house Yurait, 2020. 186 с.

8. Order 74-pv of 31.10.2016 (as amended) «On the Project Management – Project Office of the Administration of the Governor of St. Petersburg». [Electronic resource] // Official website of the Administration of St. Petersburg. URL: https://www.gov.spb.ru/gov/admgub/documents/obshestvennoe-obsuzhdenie-proektov-normativnyh-pravovyh-aktov/?is_archive=True&page=2

9. Ludinova Yu.V. Organizational and financial mechanism of regional budget planning: theory, practice, ways of development / Ludinova Yu.V. abstract of thesis for the degree of Doctor of Economic Sciences. S.-Peterburg State Engineering.-Economic University. Saint Petersburg, 2011. (In Russ.).

Analytical modeling of natural gas energy consumption and basic principles of the conceptual approach to strategic management at an industrial enterprise

DOI: 10.33917/mic-4.105.2022.65-73

This study considers the analysis of modern conditions in the energy market, which currently objectively requires a fundamentally new strategic management of natural gas consumption at industrial enterprises. The existing strategy for the energy-efficient use of natural gas does not meet the current energy situation in the world and does not allow a comprehensive assessment of all the processes that take place at the enterprise, which in turn affects the environmental situation, the efficiency of the use of natural gas and the rational formation of the fuel and energy balance of an industrial enterprise. Systemic conceptual provisions are needed that would allow the fundamentally new implementation of strategic energy management at the enterprise, which would ensure sustainable economic growth of the industrial enterprise and environmental balance in the region.

References:

1. Akmaeva R.I. Development of effective management at industrial enterprises in Russia: Author’s abstract. diss. … doct. eq. Sciences / R.I. Akmaeva. Volgograd. 2007. 49 p. (In Russ.).

2. Burkov V.N., Zalozhnev A. Yu., Leontyev S. V., Novikov D. A., Chernyshev R. A. Mechanisms for financing regional development programs. Moscow: IPU RAN, 2002. 55 p. (In Russ.).

3. Nikiforov G.V., Zaslavets B.I. Energy saving at metallurgical enterprises. Magnitogorsk, MSTU, 2000. (In Russ.).

4. Theory of forecasting and decision making. M.: Higher school, 1977. 145 p. (In Russ.).

5. Lisienko V.G., Shchelokov Ya.M. Energy analysis – methodology of energy saving in metallurgy // Energy of the region. 2000. No. 1. (In Russ.).

6. Nekrasov A.S. Construction and analysis of the energy balance. (Questions of methodology and methodology) / A.S. Nekrasov, Yu.B. Sinyak, V.A. Yanpolsky. Moscow: Nauka, 1974. 180 p. (In Russ.).

7. Beschinsky A.A. Energy saving policy and development of electrification / А.А. Beschinsky, Yu.M. Kogan // Economic problems of electrification / A.A. Beschinsky, Yu.M. Kogan. M., 1983. Ch 2.P. 297-335. (In Russ.).

8. Power industry in Russia 2030: Target vision / Under total. ed. B.F. Weinsicher. Moscow: Alpina Business Books, 2008. 360 p. (In Russ.).

9. Koksharov V.A. The concept of effective management of energy consumption of an industrial enterprise // Bulletin of the UMO Series «Economics, statistics and informatics». Moscow: MESI, 2014;4:66-71. (In Russ.).

10. Koksharov V.A. The concept of effective energy consumption management of an industrial enterprise // Bulletin of the UMO Series «Economics, statistics and informatics». Moscow: MESI, 2014;4:66-71. (In Russ.).

11. Beschinsky A.A. Development of the global fuel and energy balance in the long term and the role of new energy sources. Beschinsky, T.V. Inaura // Achievements and Prospects. 1982;27:64-74. (In Russ.).

12. Andronov M. Energy supply sector. Actual challenges and development prospects // Energorynok. 2011;05 (88):29-30. (In Russ.).

13. Kirshina I.A. Formation of a mechanism for strategic management of natural gas consumption by industrial enterprises // Microeconomics.2022;3:12-20. (In Russ.).

Financing oil and gas completion operations: ARO tools

DOI: 10.33917/mic-4.105.2022.53-64

Asset Retirement Obligations (ARO) are legal obligations to complete the closure of a facility when a long-lived tangible asset, such as an oil well, offshore platform, pipeline, or terminal, is permanently decommissioned. The most common type of ARO for an oilfield is the legal requirement to plug and abandon and restore the site of oil and gas wells to their original natural level at the end of their useful life.

The term «oilfield ARO» is used to cover the full range of statutory activities for the disposal of oil assets, including reclamation and environmental restoration. Interim and subsequent ARO carry additional financial risks.

References:

1. It’s Closing Time: The Huge Bill to Abandon Oilfields Comes Early. Carbon Tracker, June 2020. URL: https://carbontracker.org/reports/its-closing-time/

2. US GAO. Information on infrastructure Decommissioning, 2017. URL: //www.gao.gov/assets/gao-17-642t.pdf 

3. BOEM. Evaluation of a Lessee’s Ability to Carry out Present and Future Obligations. URL: https://www.boem.gov/sites/default/files/documents//Evaluation%20of%20a%20Lessee%27s%20Ability%20to%20Carry%20out%20Present%20and%20Future%20Obligations.pdf

4. Khalidov I.A., Milovidov K.N. Methodology and practice of liquidation fund management: analysis of management decisions in global and domestic oil and gas companies: Monograph. M.: Buki Vedi, 2021. 339 p. (In Russ.).

Methodological features of structuring the subjects of the Russian gas industry

DOI: 10.33917/mic-4.105.2022.45-52

The article is devoted to approaches to structuring the subjects of the Russian gas industry taking into account the role of the gas industry in the state economy and its unique features. The article discusses global challenges for the Russian gas industry in the conditions of energy transition. An analysis of the structuring of the subjects of the gas industry of Russia is being carried out; foreign experience is being considered with the identification of key features. An author’s approach to structuring the subjects of the gas industry of Russia is offered, combining the strengths of Russian and foreign approaches.

References:

1. The degree of depreciation of fixed assets at the end of 2020. Rosstat. URL: https://gks.ru/free_doc/new_site/business/osnfond/STIZN_ved.htm

2. Report «Functioning and development of the Russian fuel and energy complex in 2019», Ministry of Energy of the Russian Federation, 2020. URL: https://minenergo.gov.ru/view-pdf/18288/120837

3. Overview of the gas transportation segment. Finam, 2003. URL: https://www.finam.ru/international/imdaily/my-predstavlyaem-pervoe-issledovanie-po-rossiiyskoiy-gazovoiy-monopolii-v-kotorom-namerenno-neproporcionalno-malo-vnimaniya-udeleno- vsem-segmentam-deyatelnosti-gazproma-za-isklyucheniem-transportirovki-gaza-20030528-11590/#005

4. Henderson J., Mitrova T. Gas pricing in Russia. Moscow School of Management Skolkovo, 2017. URL: https://energy.skolkovo.ru/downloads/documents/SEneC/research02.pdf

5. Konoplyanik A. The LNG market is a driver of change // Oil and gas vertical. 2018;23-24. URL: http://www.ngv.ru/upload/iblock/9ba/9bac65588895ab30a462661d657f76ae.pdf

6. Tuz A. Europe’s path to decarbonization //IPG Electronic Journal, 04/12/2021. URL: https://www.ipg-journal.io/rubriki/ehkologija-i-ustoichivoe-razvitie/put-evropy-k-dekarbonizacii-1277/

7. Vatyukova O.Yu. Organizational and functional structure of the gas industry: a positive analysis // New science: problems and prospects. 2016;51(79):70-80. (In Russ.).

Competitiveness of the Russian market of tourist services: from theory to practice

DOI: 10.33917/mic-4.105.2022.39-44

The scientific article presents an analysis of the Russian competitive market of tourism services, classifies promising areas of domestic tourism, and defines a strategy for the development of Russian outbound (inbound) tourism.

References:

1. Official data of the Federal Agency for Tourism. URL: https://tourism.gov.ru

2. Zhukovskaya I.V. Modern methods of studying the concepts of «tourism» and «tourist service»: from theory to practice // Microeconomics. 2022;3:38-45. (In Russ.).

3. Shamatov I.K. A study of the market of paid services of the meso economic level in the context of economic instability / I.K. Shamatov, I.V. Zhukovskaya // Microeconomics. 2021;6:78-82. (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.

Anti-Russian sanctions as a factor affecting the socio-economic situation of the country

DOI: 10.33917/mic-4.105.2022.33-38

This article discusses anti-Russian sanctions imposed from 2014 to the present. Based on open data and Rosstat statistics, the dynamics of inflation and real incomes of the population are analyzed. Conclusions are drawn about the futility of anti-Russian sanctions, and basically not achieving the goals set by the initiators.

References:

1. Sukharev O.S. Economic attack on Russia and the policy of counteraction // Economic strategies. 2022;2:40-47.

2. The policy of sanctions: goals, strategies, tools: a reader. 2nd edition, revised and enlarged / [comp. I.N. Timofeev, V.A. Morozov, Yu.S. Timofeev]; Russian International Affairs Council (RIAC). Moscow: NP RIAC, 2020. 452 p.

3. Glazyev S.Yu. About Ukraine, measures to respond to sanctions and the formation of an effective system for managing the Russian economy. URL: https://glazev.ru/articles/165-interv-ju/100822-ob-ukraine-merakh-reagirovanija-na-sanktsii-i-formirovanii-jeffektivnoy-sistemy-upravlenija-rossiyskoy-jekonomikoy

4. Putin signed a decree on the response to sanctions. URL: https://www.rbc.ru/politics/28/02/2022/621cecc89a79478c36273570

5. For us and for you: what are the consequences for the EU because of the sanctions against Russia. URL: https://iz.ru/1299635/roza-almakunova/i-nam-i-vam-kakie-posledstviia-zhdut-es-iz-za-sanktcii-protiv-rossii

6. Russia: what is the real impact of sanctions on the economy? URL: https://www.rbc.ru/economics/28/10/2019/5db1a76a9a794744a5d6e13a

Assessment of financial potential and corporate asset management policy of RUSAL URAL JSC

DOI: 10.33917/mic-4.105.2022.24-33

This article evaluates the financial potential and corporate asset management policy of RUSAL URAL JSC in the context of economic sanctions. It is established that RUSAL URAL JSC combines an aggressive policy of managing current assets and an aggressive type of policy of managing current liabilities. Thus, a comprehensive operational management policy can also be characterized as aggressive. JSC RUSAL URAL has low ratings for almost all components of the financial potential of the corporation (FPC), therefore, it can be assigned a low level of FPC. Thus, the corporation is not financially stable. In order to improve the financial position of the corporation, increase its stability and solvency, it is possible to change the policy of managing current liabilities from aggressive to moderate, i.e. reduce the share of short-term loans in the total amount of liabilities.

References:

1. Bezpalov V.V. The mechanism of restructuring the management system of an industrial enterprise. Publishing house: Knorus. Moscow, 2013. 169 p. (In Russ.).

2. Ksenofontova H.Z., Filatov V.V., Mishakov V.Yu., Nechaev B.P., Osinskaya T.V., Panov S.A. Transformation of the knowledge structure of managers of an industrial company – a source of development of their new competencies: a regional aspect. News of higher educational institutions. Technology of the textile industry. 2020;4(388):157-164. (In Russ.).

3. Filatov V.V., Dorofeev A.Yu., Deeva V.A., Knyazev V.V., Kobulov B.A., Kobiashvili N.A., Mukhina T.N., Palastina I.P., Rudenko O.E., Osinskaya T.V. Theoretical foundations of designing management systems of industrial enterprises in conditions of economic instability. Moscow, 2008. (In Russ.).

4. Filatov V.V., Alekseev A.E., Shlenov Yu.V., Vorobyev D.I., Dorofeev A.Yu., Dolgova V.N., Zhenzhebir V.N., Pshava T.S., Fadeev A.S., Fedorov B.K., Shestov A.V. Machine-building complex of the Russian Federation: sectoral, regional and strategic aspects of development. Kursk, 2017. (In Russ.).

5. Bobryshev A.D., Tumin V.M., Savelyev A.V., Alenina E.E., Trifonov V.A. The place of infrastructure in the innovative ecosystem of industry. In the collection: Achievements in the field of economics, business and management research (AEBMR). 2022. pp. 37-43.

6. Gumerov A.V., Mukhomorova I.V., Sadykova R.R., Fatihova L.E., Chikisheva N.M., Simonova L.M., Alenina E.E. The program “Client’s voice” as a tool for business structure innovation. Journal of Sustainable Development. 2015;8(3):263-270.

7. Kadyrova O.V., Polyanskaya O.A., Dymova O.O., Bespalova V.V., Okomina E.A. Methods of evaluating the effectiveness of the organization of maintenance and repair at the enterprise. In the collection: Achievements in Economics, Business and Management Studies (AEBMR). Materials of the International Scientific and Practical Conference «Russia 2020 – a new reality: Economy and Society». 2021. pp. 173-176.

8. Tatarenko V.N., Polyanskaya O.A., Shaitarova O.E., Tereshchenko S.V., Melentyeva N.I. Synergetics of subject-object interactions in the context of the digital paradigm. In the collection: IOP Conference Series: Earth and Environmental Science. 2. Ser. «II All-Russian Scientific and Technical Conference «Digital technologies in forestry». 2021. p. 012032.

Analysis of consumer perception in the space of image-forming factors. Part 1: Positions Versus Ideal

DOI: 10.33917/mic-4.105.2022.5-23

This study considers the analytical principles of market object perception (goods, trademarks, firms) by consumer in the image-forming space, with an emphasis on the correctness of the application of methods and interpretation of results (in terms of comparing perceived positions with consumer ideals). The proposed approach to analysis is based on the identification of factors that determine market processes and the construction of images of real goods / brands / firms in the perception of representatives of the target group. The issues of product / brand / company promotion are discussed based on the analysis of consumer perception. The presented approach is applied to solve some practical problems, such as identifying factors of perception of goods / brands / firms, building their images in the space of consumer attitudes, analyzing the configuration of images in comparison with the ideal, developing a strategy and essential details of promotion.

References:

1. Aivazyan S.A., Buchstaber V.M., Yenyukov I.S., Meshalkin L.D. Applied statistics: Classification and reduction of dimensionality. M.: Finance and statistics, 1989. 607 p. (In Russ.).

2. Zakuskin S.V. Analysis of rational preferences in the image-forming space. Microeconomics. 2022;1:40-54. (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 space of image-forming factors. Problem definition and identifying the factors. Microeconomics. 2021;2:19-31. (In Russ.).

5. Zakuskin S.V. Accounting commercial attractiveness when segmenting the target group. Creative economy. 2021;15(2). (In Russ.).

6. Zakuskin S.V. Segmentation of the target group based on consumer preferences. Creative economy. 2021;15(1). (In Russ.).

7. Zakuskin S.V. Particularities of the analysis of the market images formedness and differentiation in the rational relation space. Creative economy. 2020;14(12). (In Russ.).

8. Zakuskin S.V. Control of the movement of market images relative to consumer ideals. Creative economy. 2020;14(9):2055-2078. (In Russ.).

9. Zakuskin S.V. Analysis of market images differentiation. Creative economy. 2020;14(7):1447-1466. (In Russ.).

10. Zakuskin S.V. Analysis of market images formedness. Creative economy. 2020;14(6):1115-1136. (In Russ.).

11. Zakuskin S.V. The market of services of entertainment centers: a look through the prism of image-forming factors. Part 8. The combination of rational and emotional aspects. Creative economy. 2020;14(3):367-398. (In Russ.).

12. Zakuskin S.V. Evaluation of the relative and absolute attractiveness of target group segments. Marketing and marketing research. 2020;2:92-102. (In Russ.).

13. Zakuskin S.V. Integration of marketing communications based on the analysis of consumer preferences. Russian entrepreneurship. 2018;19(6):1913-1937. (In Russ.).

14. Kal’kova N.N. Research of consumer preferences and factors influencing the choice of cheese in a real environment. Bulletin of the Altai Academy of Economics and Law. 2021;8-1:22-31. (In Russ.).

Implied (Implicit) Limitations on Corporate Governance

DOI: https://doi.org/10.33917/es-4.184.2022.134-143

The author examines the compliance of the legal nature of the company with the principle of social justice. The shareholder has priority in corporate governance by virtue of the economic and legal status. The interests of a participant (shareholder) are derived from the interests of a commercial organization. The goals of the company must take into account the interests of other stakeholders in modern conditions. The author proposes a tool of “implied limitations” which allows to include an element of social justice in managerial discretion.

Источники:

1. O rekomendatsiyakh Bazel’skogo komiteta po bankovskomu nadzoru Printsipy sovershenstvovaniya korporativnogo upravleniya” [On the Recommendations of the Basel Committee on Banking Supervision “Principles for Improving Corporate Management”]. Kodeks, available at: https://docs.cntd.ru/document/902328968.

2. Postanovlenie Konstitutsionnogo suda RF ot 23 aprelya 2012 g. N 10-P “Po delu o proverke konstitutsionnosti abzatsa desyatogo stat’i 2 Zakona Rossiiskoi Federatsii ‘O zanyatosti naseleniya v Rossiiskoi Federatsii’ v svyazi s zhaloboi grazhdanki E.N. Erlikh” [Resolution of the RF Constitutional Court of April 23, 2012 No. 10-P “On the Сase of Сhecking Сonstitutionality of the Tenth Paragraph of Article 2 of the Law of the Russian Federation “On Employment in the Russian Federation“ in Relation to the Complaint of Citizen E.N. Erlich”]. Konsul’tantPlyus, available at: http://www.consultant.ru/document/cons_doc_LAW_128931/

3. Informatsionnoe pis’mo Banka Rossii ot 12 iyulya 2021 g. N IN-06-28/49 “O rekomendatsiyakh po raskrytiyu publichnymi aktsionernymi obshchestvami nefinansovoi informatsii, svyazannoi s deyatel’nost’yu takikh obshchestv” [Bank of Russia Information Letter No. IN-06-28/49, Dated July 12, 2021, “On Recommendations for Disclosing Non-Financial Information by Public Joint Stock Companies Related to the Activities of Such Companies”]. Vestnik Banka Rossii, 2021, no 48.

4. Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation. White paper. September 2020. World Economic Forum, available at: https://www3.weforum.org/docs/WEF_IBC_Measuring_Stakeholder_Capitalism_Report_2020.pdf.

5. Bebchuk L., Tallarita R. The Illusory Promise of Stakeholder Governance. Cornell Law Review, 2020, vol. 106, pp. 91–178.

6. Elhauge E. The Inevitability and Desirability of the Corporate Discretion to Advance Stakeholder Interests. Harvard Law School, Cambridge, 2021, pp. 1–39.

7. Elhauge E. Sacrificing Corporate Profits in the Public Interest. New York University Law Review, 2005, vol. 80, pp. 733–869.

8. Blair M., Stout L. A Team Production Theory of Corporate Law. Virginia Law Review, 1999, vol. 85, pp. 247–328.

9. Postanovlenie Evropeiskogo suda po pravam cheloveka ot 7 iyulya 2020 g. po delu “Al’bert i drugie protiv Vengrii” [Judgment of the European Court of Human Rights of 7 July 2020 in the Case of Albert and Others v. Hungary]. Arbitrazhnyi protsessual’nyi kodeks Rossiiskoi Federatsii, available at: https://apkrfkod.ru/pract/postanovlenie-espch-ot-07072020/

Who Wants to be the First? From Competition to Service by Faith in Christ

DOI: https://doi.org/10.33917/es-4.184.2022.128-133

The article dwells on spiritual prerequisites and weaknesses of the modern conception of competition, as well as the possibility of transforming it from the point of view of Truth — the Orthodox faith in Jesus Christ, the Son of God.

Источники:

1. Porter M. Konkurentsiya [Competition]. Moscow, Vil’yams, 2005, p. 30.

2. Khazin M.L. Mir na poroge novykh vremen [World on the Threshold of New Times]. World Crisis. 2012, July, 22, available at: http://worldcrisis.ru/crisis/1000041.

3. Sorokin P.A. Tainstvennaya energiya lyubvi [Mysterious Energy of Love]. Sotsiologicheskie issledovaniya, 1991, no 8, p. 124.

4. Iustin (Popovich), prepodobnyi. Filosofskie propasti [Philosophical Abysses]. Moscow, 2005, p. 263.

5. Brandenburger А.М., Nalebuff В.J. Co-Opetition: A Revolution Mindset That Combines Competition and Cooperation. N. Y., 1996.

6. Deming U.E. Novaya ekonomika [New Economy]. Moscow, 2006.

7. Polterovich V.M. Pozitivnoe sotrudnichestvo: faktory i mekhanizmy evolyutsii [Positive Collaboration: Factors and Mechanisms of Evolution]. Voprosy ekonomiki, 2016, no 11, pp. 5–23.

8. Vazhenina I.S., Vazhenin S.G. Konkurentnoe sotrudnichestvo territorii v sovremennom ekonomicheskom prostranstve [Competitive Cooperation of Territories in the Modern Economic Space]. Ekonomika regiona, 2020, no 2, pp. 406–419.

9. Lalu F. Otkryvaya organizatsii budushchego [Discovering Organizations of the Future]. Moscow, 2017, p. 242.

10. Semenchuk V.V. Biznes-khaking. Ishchi uyazvimosti konkurentov — vzryvai rynok [Business Hacking. Look for Competitors’ Vulnerabilities — Blow up the Market]. Moscow, 2019, p. 5.

11. Shlyakhov A.L. Top-menedzher mafii. Polnyi kurs po likvidatsii konkurentov [Mafia Top Manager. Complete Course on Eliminating Competitors]. Moscow, 2012, p. 27.

12. Kropotkin P.A. Vzaimnaya pomoshch’ sredi zhivotnykh i lyudei kak dvigatel’ progressa [Mutual Aid Among Animals and People as an Engine of Progress]. Moscow, 2018.

13. Glaz’ev S.Yu. Nravstvennye nachala v ekonomicheskom povedenii i razvitii — vazhneishii resurs vozrozhdeniya Rossii [Moral Principles in Economic Behavior and Development — the Most Important Resource for Russia’s Revival]. Ekonomika i obshchestvennaya sreda: neosoznannoe vzaimovliyanie. Moscow, 2008, pp. 420, 421.

14. Obert T.B. Teoriya konkurentsii [Competition Theory]. Ucheb. posobie. Saratov, 2014, p. 11.

15. Katasonov V.Yu. Kapitalizm. Istoriya i ideologiya denezhnoi tsivilizatsii” [Capitalism. History and Ideology of “Monetary Civilization”]. Moscow, 2015, p. 832.

16. L’vov D.S. Kakaya ekonomika nuzhna Rossii? [What Economy Does Russia Need?]. Ekonomicheskie i sotsial’nye peremeny v regione, 2003, no 20, p. 15.

17. Chan Kim V., Moborn R. Strategiya golubogo okeana [Blue Ocean Strategy]. Moscow, 2016, p. 14.

18. Bulgakov S.N. Filosofiya khozyaistva [Philosophy of Economy]. Moscow, 2009, pp. 173, 174.

19. Druker P.F. Effektivnyi rukovoditel’ [Effective Leader]. Moscow, 2020, p. 22.