SEARCH
 

Search

 

Результаты поиска 1 - 4 из 4
Начало | Пред. | 1 | След. | Конец


Control over funding for innovation territorial clusters in Russia

Trachenko M.B. State University of Management, Moscow, Russian Federation ( mb_trachenko@guu.ru )

Gaisha O.D. State University of Management, Moscow, Russian Federation ( gaishaod@outlook.com )

Journal: Finance and Credit, #8, 2018

Importance The article addresses the mechanisms of control over funding for innovation territorial clusters.
Objectives The aim is to underpin mechanisms of preventive, routine and follow-up control over innovation territorial cluster financing, design a three-level system of indicators to assess the efficiency of innovation territorial cluster funding and define its future development.
Methods The study employs methods of bibliographic analysis, logical analysis, synthesis and the systems approach.
Results We provide a rationale for mechanisms of preventive, routine and follow-up controls over innovation territorial cluster financing. Preventive control includes co-financing of clusters by the subject of the Russian Federation and the municipality, public-private partnership, introduction of project-oriented budgeting in cluster entities, replication of best practices. Routine and follow-up control implies identifying inefficient clusters, ranking clusters by efficiency of financing. For these purposes, we developed a three-level system of indicators. The paper substantiates prospects for further development of control over financing for innovation territorial clusters in Russia.
Conclusions The offered three-level system of indicators enables decisions on budget allocation. To improve clustering performance, it is important to refine the methodological framework for control.


Data modeling in management accounting and budgeting systems

Trachenko M.B. State University of Management, Moscow, Russian Federation ( mb_trachenko@guu.ru )

Journal: International Accounting, #20, 2017

Importance Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions.
Objectives The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objectives of an enterprise or a group of companies.
Methods In the study, I employ logical analysis methods and a systems approach.
Results The paper substantiates data modeling principles in management accounting and budgeting systems of enterprises and groups of companies. Based on the formulated principles, I developed data modeling tools for implementation in spreadsheets, special applications, and cloud-based technologies.
Conclusions Developing and elaborating the budgeting system of enterprises and groups of companies should be based on data modeling under the principles and approaches to their systematization and structuring formulated in the paper. The offered data modeling tools may be useful in the organization of management accounting and formation of a budget model on all automation platforms, as well as in Microsoft Excel, using Power Pivot and Power Query add-ins.


A factor analysis of the Russian oil and gas sector development based on the sustainable growth rate (SGR) model

Trachenko M.B. State University of Management, Moscow, Russian Federation ( mb_trachenko@guu.ru )

Kozhechkina E.V. Plekhanov Russian University of Economics, Moscow, Russian Federation ( catherine-ka@mail.ru )

Journal: Economic Analysis: Theory and Practice, #1, 2016

Importance Planning and securing the future growth should match company’s financial capabilities. Efficient management of company's growth leads to an increment in business value, whereas unbalanced growth entails resource deterioration and the risk of debt burden increase.
Objectives The aim is to analyze all factors influencing the Russian oil and gas sector development based on the sustainable growth rate (SGR) model.
Methods The study rests on the comparative analysis of indicators, models and approaches that are employed in business growth management. We also apply the factor analysis of financial statements of companies operating in the Russian oil and gas sector based on the SGR model to find dependencies between the increment rate of revenue and the sustainable growth rate.
Results Over 2009–2013, SGR of the said companies varied from 10% to 76%. It was conditioned by unstable key financials influencing the growth of business. The lowest SRG was in 2014, being indicative of serious impact of negative factors of oil and gas sector development on balanced growth.
Conclusions The findings show that actual growth of revenue is higher than SRG. In other words, enterprises ignored financial limitations of the SRG model and took high risks. The factor analysis of SRG dynamics and its correlation with real growth ratio did not reveal general trends. This is likely to reflect the influence of political decisions on companies’ operations and different conditions of attracting debt capital, especially over recent years.


The problem of attracting young specialists into the educational sector in the rural area

Polukhina M.G. Orel State Agrarian University, Orel, Russian Federation ( mb_trachenko@guu.ru )

Savkin V.I. Orel State Agrarian University, Orel, Russian Federation ( rsorokina@fa.ru )

Journal: National Interests: Priorities and Security, #2, 2018

Importance Young professionals in education is a driving force of any industry and production. What does raise concerns today about the employment of young professionals is their attraction to rural areas, where they are critically needed.
Objectives We outline further directions for staffing policies with respect to young specialists and their employment in rural areas. We determine the principal factors influencing young specialists’ intentions to work in rural areas.
Methods The research involves monographic, comparative and logical analysis, SWOT?analysis. Data of the Federal State Statistics Service and legislative regulations are used as a factual and analytical underpinning.
Results We determine activities, which shall be undertaken to attract young specialists into rural areas and prioritize respective tasks.
Conclusions and Relevance If the proposed tasks are performed to attract young specialists into rural area, it will boost the socio-economic development of rural areas, increase standards of living, make rural areas more attractive for young specialists’ work and living, reduce the gap between urban and rural quality of education.


Результаты поиска 1 - 4 из 4
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате