Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


анализ

Влияние макроэкономических показателей на финансовую устойчивость предприятий

Аннотация. Введение. Исследование взаимосвязи между макроэкономическими показателями и финансовой устойчивостью компаний является важной задачей для экономического прогнозирования и управления рисками. В работе предпринята попытка оценить характер этой связи на агрегированном отраслевом уровне, что позволяет минимизировать ошибки, связанные с нерепрезентативностью выборки отдельных предприятий. Эмпирический анализ. В основе исследования лежит анализ агрегированных данных по 2 230 121 российской нефинансовой организации за период с 2014 по 2023 год.

Statistical study of the Russian population’s income and expenditure

Introduction. The paper proposes an original author’s approach to the statistical study of income and expenses of Russian residents, based on the presentation of the balance of income and expenses per capita in constant prices of 2023. Theoretical analysis. The calculation is based on the assumption that the possibility of accumulation is the most reliable indicator of the citizens’ financial well-being quality.

The Social Capital: Theory and Practice

The analysis of the contents and forms of the social capital is applied to the economic processes peculiar to postindustrial technological way. The social capital influences economic life of a society as the independent phenomenon and through transformation into other forms: cultural, human, physical capitals. It becomes means of growth of economy of the advanced countries, moves in structure of radical sources of development.

Increasing Enterprise Efficiency Through Outsourcing

Introduction. Crisis events in the economy, high competition in the market, annual increase in prices of material resources lead enterprises to seek ways to reduce the cost of products/services in order to increase efficiency. In most cases, when solving the MOB task (“make or buy”), the enterprise gets significant savings and competitive advantages in transferring, mainly non-core functions, to a third-party organization.

The Role of Accounting in Organizational-Economic Mechanism of Foreign Trade of the Industrial Enterprise

This article discusses the theoretical aspects of management accounting in organizational and economic mechanism of foreign trade activities. Increased international competition, the increasing role of non-financial indicators of industrial competitiveness determines the relevance of this article. Blocks interaction management subsystems allows monitoring conjunctural changes, respond to them quickly and make management decisions towards the development of foreign trade as well as the enterprise.