Sochi Journal of Economy

338-345

Authors: Valerii D. Andreev

The article considers the relevance and necessity of price audit, its main objectives arising from the regulations and international standards of audit, the importance of pricing to improve the financial stability of tourist organizations. The essence of price risks, the use of price information on risks for audit purposes are clarified, the methods and procedures for identification of possible risks for obtaining audit evidence are recommended. The main causes of risks and the choice of the strategy and tactics of pricing for tourist products are analyzed. The special attention is paid to the algorithm of checking the pricing policy of tourist organizations, stages and procedures of studying the pricing in the audit process, as well as the validity of transfer pricing with interrelated contractors that form the cost of the tourist product. The process of price risk management, the organization of internal price control, the development of measures to improve them are analyzed in detail.

355-365

Authors: E.Kh. Avazov, Tat'yana E. Gvarliani

This article examines the scientific views of economists on ensuring the sustainability of the banking system of the countries of the world, the main indicators determine the level of sustainability of the banking system, and also develop practical conclusions and proposals for ensuring the sustainability of the banking system of the Republic of Uzbekistan. World practice has not yet standardized a set of generally accepted indicators to ensure the stability of the banking system, since the activities of the banking system of all countries and the legislation of one country cannot fully comply with the legislation of another country. However, the article highlights the criteria under which the banking system is considered sustainable. In the course of the study, ways to improve the methodological foundations for ensuring the sustainability of the banking system of the Republic of Uzbekistan were proposed. The stability of the banking system is associated with the liquidity of commercial banks, therefore, the article identifies measures to improve it.

373-384

Authors: Vladislav E. Bukharinov

In this article, the subject of research is the factors influencing the foreign economic activity of companies, the export strategy, the specifics of foreign economic activity. The main types and forms of foreign economic activity are considered, the analysis of the use of certain types of foreign economic activity by Russian companies is carried out. The development of international activities involves the expansion of production and business functions of companies. The most important function is the development of an export strategy, which is a program of long-term effective functioning on the international market. Different approaches of existing companies are analyzed, as well as theoretical articles on this topic, and the most general algorithm for forming an export strategy is formed. It is a generalization that allows to include aspects that distinguish each approach. The article also discusses the criteria for analyzing markets. Without proper selection of the market it is impossible to form an effective export strategy. The criteria are considered only from theoretical sources, but also from the practice of domestic and foreign companies, which allows for a more accurate understanding of the logic of actions of large companies. Since the company's activity, and especially foreign economic activity, is always under the influence of internal and external factors, a tool was proposed for identifying and analyzing these factors, since it is these factors that have a significant impact on the development of foreign economic activity. The topic of the article corresponds to the current scientific areas, since it is of paramount importance for improving the competitiveness of companies and the development of foreign trade in general.

393-398

Authors: Vita A. Fomenko

The labor potential of such a new profession for the russian reality as a steward-manager is a relatively narrowly developing area in the science of personnel management. This article is a study of the characteristics of the labor and personal potential of the stewards using the example of the international sports event of the World Cup 2018 in the Sochi city during its course at the Fisht stadium. The role, the scheme of rights and obligations of the steward-manager in the implementation of his work, as well as the importance of his labor potential for the development of the sports tourism industry in the Sochi city are presented.Applying the author's classification of the component characteristics of the labor potential, the characteristics of the elements of the labor potential of the stewards-managers in the 2018 FIFA World Cup at the Fisht stadium were refined and systematized.

406-412

Authors: Marina V. Kogana, Ekaterina V. Nechaeva

The article briefly presents the multiplicative property of tourism through the comparison of indirect and direct contributions of the industry to the gross domestic product; the simple examples show the peculiarities of the direct and indirect effects of tourism on the economy of the host region, present the factors causing a significant difference between the indirect and direct influence of the industry. Particular attention is paid to tourism, as one of the factors reducing unemployment through the creation of additional jobs in the economy, compared empirical data on employment growth, under the influence of tourism, in the EU and Russia. The generally accepted methods of calculating the multiplicative effect of the industry are presented. The spheres of the economy that are most sensitive to the indirect manifestation of tourism are noted. Based on statistical data, a comparison was made of development indicators, as well as the impact of the tourism industry on the economy of the Russian Federation and the countries of the European Union following the results of 2017. For clarity, the generalized data are presented in the form of graphs and charts. The assessment of the impact of the industry was carried out taking into account both the direct and indirect effects of tourism on the economies of countries, the share of tourism in the gross domestic product of the compared countries was revealed, and the authors' opinion on the development prospects of the industry was reflected.

421-428

Authors: Valentina N. Roshchupkina, Elena N. Obedkova

The article discusses the theoretical and practical aspects of substantiating the methodological approach to standardizing documentary planned and unscheduled inspections by the tax service in companies with a vertically integrated management structure in order to increase the efficiency of using labor and natural resources, as well as simplify the processing and storage of documents in the archive. The algorithm for standardization of the “Documentary verification” business process based on the ARIS Express software has been modeled; the author's rationale for the business stages of conducting an inspection has been proposed, including: identifying grounds for conducting documentary audits; setting deadlines for scheduled inspections and unscheduled inspections; the mechanism for the preparation of regulatory documents of the results of inspections and the approval of standards for appealing decisions of the supervisory authority regarding document verification; methodical approach to improving the efficiency of operating activities and interaction of the company with regulatory authorities.

440-448

Authors: Evgeniya V. Vidishcheva, Elena V. Mashinistova

The creation of a brand is an integral element of the development of subjects at all levels in the modern world. The brand is used as a popular tool of competition,the brand formation is included in the list of priority tasks of socio-economic development of the regions of the Russian Federation. Improving the image and increasing the attractiveness of the destination by forming a cultural brand is a popular international practice. Cultural and historical heritage is a serious tool for the formation of common values that contribute to the unification of the world community. Cultural brand within the city or region is an effective tool for development, contributing to the competitiveness of the subject, both at the national and international level. On the basis of the cultural heritage of the territory, the population can build effective social strategies, expand the market of cultural services and products, and develop tourism and the cultural sphere as a whole. Since the success of the use of cultural potential depends on effective management, it is particularly important to develop strategies and approaches to preserve this wealth and pass it on to future generations.