Sochi Journal of Economy

13-22

Authors: Valerii D. Andreev, Tat'yana G. Borisova

The article considers the essence of the risk-based approach in control and supervisory activities, justifies the need for its implementation and use for any company, regardless of its size and scope of activity. The article examines the world experience of applying a risk-based approach that allows reducing the total number of inspections while simultaneously increasing them in high-risk areas and decreasing them in low-risk areas. It is proposed to conduct the scheduled audits by auditors taking into account the risk category: extremely high, high, significant, medium, moderate, low, as well as depending on the severity of the harm caused, the weighted average frequency of violations per audit. The expediency of applying a standard list of key and indicative indicators of performance and efficiency of control and supervision activities and developing a standard of maturity for managing performance and efficiency of control and supervision activities on this basis is approved. The algorithm of risk-based approach to audit in tourism is defined and recommended, which will ensure the reduction of damage to possible risks, reduce the verification burden on business, and achieve a higher quality of inspections.

33-41

Authors: Anna O. Balabanova

The article conducts a study of the quality of services of the state treasury institution of social services. The research of the quality of service for citizens was carried out, the method of expert evaluation was used. In particular, a survey of consumers of services and an interview with the deputy manager were conducted. The survey was conducted among customers in 2019, in the summer. The development of questions to the questionnaire and criteria for assessment was determined on the basis of a study of publications and regulatory documents. The analysis of regulatory documentation to determine the quality criteria is provided. The quality of service includes the following parameters: completeness of provision in accordance with requirements (standards); availability; timeliness; effectiveness – achievement of planned goals and objectives. In assessing the quality of services, the leading role is assigned to the determination of indicators to assess the effectiveness of a particular service provided to a particular client. The study revealed the current problems: there are minor flaws and wishes of customers regarding the location and improvement of ramps, staircases and others. There is a need to improve communication processes. And also other urgent problems were identified that arise due to structural changes in the social market.

54-65

Authors: Anastasia A. Finadeeva

As a result of global urbanisation that was the consequence of continuing industrialisation in today world, interest to ecological tourism continues to grow, and this process goes hand in hand with negative tendencies on environmental pollution, excessive use and destruction of natural objects and territories, negative changes in land use. When we talk about ecological tourism, we are talking about traveling to nature, to national parks and specially protected natural areas, and we also talk about various benefits (including financial) for the local population of these territories through preservation of the environment. Such tourist activity, which is the result of people’s desire to live surrounded by nature and the natural environment, can be implemented both within the native country and beyond. In addition, since the territory where ecotourism takes place is usually a certain rural area, where the non-urban population lives and traditionally suffers from a lack of jobs, for this population the implementation of ecological tourism is becoming a new way to find work and earn money. Thus, ecological tourism is becoming an important tool for the development of rural areas: if properly managed, it can make a significant contribution to the economy of individual regions and of the whole country. Many countries, including Russia, have large areas of natural territories that could become objects of ecotourism, and, as a result, significant potential in development of this type of tourism, but at the moment profit from it remains minimal in most countries, and the main income comes from other formats of tourism. This article’s goal was to analyze various types of tourism activities in several countries to make it possible to assess the effect of these types on tourism income for the state.

75-81

Authors: Jeanne A. Ryzhovа, Elena V. Kolesnikova

This article discusses the formation of internal reporting by segments on the example of collective placement facilities in the Republic of Crimea. In modern conditions, information resources play an important role in the conduct of business, which are the basis for managing the state's economy. To make any effective management decisions, a set of reliable information is necessary, since its absence or insufficient volume makes it difficult to make informed decisions at any level of enterprise management. The scientific article reveals the concept of information, its reflection in segment reporting, as well as its importance and significance in reporting. For example, the main indicators of collective placement facilities of the Republic of Crimea were highlighted for reporting by segments. A comparative analysis of the two reporting years was conducted, and corresponding conclusions were drawn. According to PBU 12/2010 «segment Information», the basis for allocating segments was specified, and then segments were proposed for internal reporting of the organization, which is the novelty of this article.

92-98

Authors: Vladimir N. Shkred, Anton D. Murzin

The article is devoted to theoretical and practical aspects of the implementation of the mechanism of public-private partnership at the level of the constituent entities of the Russian Federation, as well as to the features of the impact of the qualitative development of cooperation between regional authorities and business structures on the integrated development of individual territories. Based on the generalization of the regional experience of the regions with the PPP mechanism, the factors that have the greatest impact on the conditions for the implementation of projects using PPP have been identified, in particular: the level of development of the institutional environment; experience in the implementation of projects of this kind; investment attractiveness of the territory; forms of support from the regional authorities; the presence of an effective management mechanism. The use of such а mechanism is а catalyst for the growth of investment attractiveness of individual territories and the entire region, and also contributes to the qualitative updating and modernization of socially significant infrastructure. This creates the potential for the rapid development of certain areas of the region, the professional and economic growth of all participants in the implementation of projects in the field of PPP.

109-117

Authors: Irina S. Toropova

The article reflects the results of studies of the impact of the characteristics of the tourism industry on accounting and tax accounting, which is reflected in the accounting policies of organizations. The work examines the place of the tourism industry in the economy of the Russian Federation. As a result, it was found that the tourism industry in the Russian Federation has significant potential. In order to develop the industry and increase its share in GDP, the Concept of the Federal Target Program “Development of Domestic and Inbound Tourism in the Russian Federation for 2019−2025” has been developed in the Russian Federation. In addition, in connection with the COVID 19 pandemic, which particularly affected this particular type of economic activity, the government of the Russian Federation developed a system of measures aimed at supporting the industry. The situation with COVID 19 in 2019-2020 showed that, against the backdrop of measures aimed at supporting the tourism industry, the further development of domestic tourism, in particular to the Republic of Crimea, is becoming relevant for the Russian Federation. When forming the accounting policy of tourist organizations, one should take into account regulatory legal acts that determine the specifics of the functioning of organizations of this type of activity both at the level of the Russian Federation and at the regional level. Regulatory and legislative documents determine the participants in tourism activities – travel agents, tour operators. At the same time, the formation of a tourist product is carried out directly by the tour operator, while the travel agency activity is associated with the implementation of the formed tourist product. The difference in the activities of travel agents and tour operators should be reflected in accounting policies in terms of organizational, technical and methodological aspects.