M.I.R. (Modernization. Innovation. Research)

25–39

Authors: Bobryshev A. D., Pirogov N. L., Khaydukov V. P.

Purpose: the development of a methodical approach to carrying out objective assessment of a business model of the enterprise at justification of investment decisions in the industry. Methods: the study is based on the application of methods of analysis of financial state of enterprises, structural, statistical analyses, expert assessments and business modeling. Actual information about the industry obtained from the materials of the Center server corporate disclosure. Results: widely known abroad the concept of business modeling is gradually finding its deserved recognition in the preparation of investment decisions in industry. Meanwhile, up to the present time specialists are not offered objective mechanism for assessing the degree of optimality of the business model of the industrial enterprise. Judgments about the excellence or badness of a business model are made on the basis of intuitive perception of experts about the completeness of the reflection in it of the main components of modern business. However, this approach in the justification of investment in industrial enterprise entails too high a price to erroneous conclusions based on subjective perceptions. To ensure an objective assessment of excellence models, the proposed methodological rationale of this work is based on comparing the actual parameters of the business and its target the formalized values. Conclusions and Relevance: the recommended use of the mathematical apparatus of the factor analysis of the business model of the industrial enterprise makes the work to support investment decisions in a scientifically sound procedure that guarantees obtaining reliable results.

53–66

Authors: Gorlov A. A.

Purpose: the introduction of renewable energy technologies (RES) occurs against the backdrop of a developed hydrocarbon energy market, which raises the risk of seeing unreasonable decisions by investors. The development and use of various analytical tools can reduce such risks. Economic models based on calculations by dozens of experts of a number of macro- and micro-economic factors have been used to study the replacement of traditional energy technologies with already developed RES technologies. At the same time, simpler but more effective econometric methods are being developed, based on the data of real projects and allowing to conduct research for the recently launched RES technologies. The main purpose of this article is to substantiate one of such methodologies used to asses growth dynamics of developing off shore wind energy based on the example of Germany – the leading country in the North Sea basin. Methods: many foreign and domestic authoritative organizations have developed a number of fairly complex models in order to study the economic substitution processes in fuel and energy complexes of different countries, calculate trends and forecasts in this area. Such models take into account findings of dozens of experts focusing on various macro and micro economic parameters and factors, including GDP, growth of employment, welfare, trade and many others. However, econometric methods based on the study of learning curves and calculations of the present value of LCOE electricity according to real energy projects tend to be simpler and effective tool used in order to estimates the recently developed RES technologies for which substantial volumes of data have not yet developed. This article considers substantiation of such methodical and mathematical approaches used to evaluate the dynamics of the development of offshore wind energy technologies using the model "Times model", modified by the author. Results: the feasibility analysis of using the mathematical apparatus of learning curves was carried out for estimating the dynamics of the development of renewable energy technologies. It has shown that, in accordance with the learning curve, there is a decrease in costs - the standardized cost of energy LCOE (level of costs of energy). The application of the econometric methodology of LCOE estimation was considered for foreign developing technologies of marine renewable energy and its modification with reference to offshore wind technologies research. The calculations of LCOE for real offshore wind platforms in Germany, as well as the dynamics of the average initial investment in these projects have been completed. The results of analytical and graphical evaluation of training curves for offshore winds in Germany are given. Conclusions and Relevance: the materials presented in the article show the special role of developing RES technologies in the leading European countries of the North Sea basin. The feasibility of the method modified by the author is shown, both for estimating the dynamics of the decrease in the normalized value of LCOE, and for constructing training curves for developing technologies similar to off shore wind power installations. The methodology presented in the article can be used to study the replacement of traditional energy technologies by developing renewable energy technologies not only in Germany, but also in other countries, including Russia. Offshore wind power installations of high power in our country should be located in the Arctic and Far Eastern seas, where very strong winds are stable. These newly developed renewable energy technologies also have a huge export potential, which can be successfully utilized by the domestic shipbuilding industry.

74–85

Authors: Mitrovic S.

Purpose: the main purpose of this article is to explore the possibility of applying the "large data" management technology for organizations of various activities with the goal of improving management accounting. To achieve this goal, the following tasks must be solved in the article: systematize approaches to the concept of Big Data; to determine the possibilities of using business analytics and the Big Data concept in the sphere of economic analysis; to identify the problems of applying the Big Data concept in economic and management analysis for use in Russia. Methods: this article is based on the interdisciplinary concept of managing "large data" in relation to the specific functioning and development of companies in different sectors of the economy. As the main methods of research used system, structural and comparative analysis. For the study, statistical data and analytical reviews, articles in Russian and foreign scientific publications were used. Results: an in-depth analysis of the essential content of the term "large data" was carried out, which made it possible to formulate the assertion that when working with "large data", the result of economic analysis is formed in the process of sequential modeling, which involves "cleaning" the result of excessive "information noise that objectively substantiates the use of business intelligence technologies (BI) for these purposes. It is established that the spread of the Big Data concept in Russia is still limited to pilot implementation and testing in certain sectors of the economy. The problems constraining the development of Big Data technology in Russia are analyzed. Conclusions and Relevance: the materials stated in the article show that in modern conditions, the use of technology for processing "large data" acquires special significance with the aim of integrating into the economic analysis of organizations. The proposed approaches are applicable to the activities of various organizations operating in different sectors of the economy. The research conducted in this article represents the development of scientific ideas about modern methods of economic analysis and business intelligence based on the processing of "large data", as well as the existing problems of their implementation in the practice of Russian companies. Practical application of Big Data technology allows improving the management and economic accounting procedures for companies of different organizational and legal forms that carry out activities in diff erent sectors of the economy, taking into account modern economic and social trends and, as a consequence, ensure their sustainable development.

98–107

Authors: Chekadanova M. V.

Purpose: the article deals with innovative clusters as a form of priority organization of R & d and production in high-tech sectors of the economy, presents foreign experience of creating clusters in the electronic industry, the factors of their functioning efficiency. The main goal of the article lies in the study of world experience of fostering clusters in the electronics and the synthesis of the main techniques and methods applied in this field. Methods: the article is based on the analysis and synthesis of international experience of state support for the innovative development of the electronic industry. The methods of theoretical, functional and structural analysis were used in its preparation. Results: currently, the main driver of the national economy of Russia are innovations, the key factor for the successful implementation of which is the state support for new forms of interaction between science and industry in the most dynamic sectors, including electronics. Based on the study of world experience in stimulating the development of clusters, the article presents possible approaches to the organization of this work in the electronic industry of the Russian Federation. Conclusions and Relevance: the analysis of foreign experience of state stimulation of development of clusters in high-tech industries, on the one hand, confirms the correctness of the measures that are implemented by Russia in the course of solving issues of territorial and sectoral organization of innovation, and on the other, points to areas that require additional attention and concrete actions. These include: programs and special conditions for attracting foreign companies and scientists to perform research and development in Russia; a variety of tax and non-tax incentives for innovation; supporting government participation in the capital of startups and others.

123–136

Authors: Zavyalov D. V., Saginova O. V., Zavyalova N. B.

Purpose: the purpose of the research is to design a concept of management system for agro-industrial clusters as self-organizing systems. The transition to a new technological way was marked not only by breakthrough solutions in the organization of production of goods, works and services, but also by the emergence of new (in some cases unique) forms of inter-firm cooperation and interaction of economic agents in the real and financial sector of the economy. The concept of "digital economy" becomes the most important in economic research, and moreover - from a practical point of view, modern digitalization technologies in managing the activities of economic entities form new information and communication platforms for economic and scientific exchange. The penetration of digital technologies into life is one of the characteristic features of the future world. Not an exception is the agro-industrial sector, which is both strategically important for ensuring food security and has a high export potential. The article presents the concept of managing the development of agro-industrial clusters as self-organizing systems capable of integrating the activities of small and medium-sized businesses into the value-added chain based on modern information technologies. The obligatory and providing tools, mechanisms for implementing the concept, aimed at eliminating existing problems on the way of forming agro-industrial clusters, are disclosed. Methods: the agro-industrial cluster management model is developed using the methods of economic analysis and synthesis, and functional modelling. Results: conceptual model of cluster development management is presented to be used for the nascent clusters and the development of existing agro-industrial clusters. Conclusions and Relevance: as a result of the conducted research the reasons interfering development of cluster approach in the agroindustrial sector of economy are defined. Among them the main are: lack of relevant strategy of agrarian and industrial complex, imperfection of methodology of formation of clusters and lack of motives of consolidation of subjects of small and medium business in this sphere; backwardness of production, logistic and innovative infrastructure; and also the low level of commercialization of scientific research in the agro-industrial sector. As one of the measures capable to refract a similar negative situation, development of the concept of management of agro-industrial clusters formed on the basis of an information system of "a digital cluster" which includes algorithms and methods of optimization of information, material and financial flows for achievement of desirable indicators of economic activity by all participants of cluster structure is recommended. At the conceptual level mechanisms and instruments of management of development of agro-industrial clusters are also offered.

148–160

Authors: Zolotareva S. E.

Purpose: the purpose of this article is to determine the prospects for the development of financial outsourcing in the sphere of accounting, taxation and management (corporate) accounting as a type of entrepreneurship in Russia. To achieve this purpose, it is necessary to solve the following tasks: to analyze the theory and practice of the current state of financial outsourcing and its growth in Russia and abroad; to identify the prospects for its development in Russia. Methods: the research was conducted by using systematic, logical, comparative analysis, grouping and generalization methods, which made it possible to ensure the validity of the results and conclusions of the research. Results: prospects for the development of financial outsourcing are expressed in the introduction of modern information technologies into the outsourcing practice, which contribute to the expansion of the target segment due to a significant reduction of outsourcing services prices. Trends in the development of financial outsourcing are also associated with the transition of society to the digital economy model and manifested in the further automation and robotization of routine functions with the prospect of integrating all business transactions into a single database, both on a national and global scale. Conclusions and Relevance: the implementation of technologies that reduce the cost of services should become an important part of outsourcing development strategy in the short term, as it will expand the range of users of financial outsourcing, which can become a "point of growth" both in terms of revenues and profits from new ones and in terms of profits from existing customers. The companies that first implement such technologies will get a serious competitive advantage and will be the first who will attract a larger business to outsourcing.