Архив журнала "Экономические преобразования: теория и практика"

Issue №1 2020:

Russian version  /  English version



DOI: 10.34286/2712-7427-2020-1-1-7-19
УДК 004:658.27

OKSANA E. PIROGOVA, Advanced Doctor in Economic Sciences, Аssociate Professor
DARIA G. DENISOVA, Master’s degree

Peter the Great St. Petersburg Polytechnic University, Higher School of Trade and Economics, Russian Federation, Saint Petersburg


Abstract. Methods of estimating goodwill as an indicator of the company's added value are considered. Correct recognition and evaluation of business reputation significantly affect the company's position in the market among competitors with other similar indicators, as well as its value, which makes the need to evaluate goodwill one of the most important goals in the formation of financial statements of an enterprise. To achieve the research goal of identifying the impact of goodwill on the company's value, the author studied various approaches to determining goodwill from various professional spheres and business areas, qualitative and quantitative methods for assessing business reputation, its practical calculation on the example of telecommunications companies, as well as the share that goodwill occupies in the intellectual capital of the enterprise. As a result of the study, it was found that different valuation methods give different values of goodwill, therefore, it is necessary to use a comprehensive valuation system. Also, the share of goodwill in the intellectual capital can characterize the company from the attitude of customers to it, their interest in the further development of the company.

Keywords: goodwill, valuation methods, intangible assets, intellectual capital.


1. Kovaleva N. A., Savchenko N. L. Gudvill i ego ocenka v sovremennoj ekonomike [Goodwill and its assessment in the modern economy] // Kreativnyj menedzhment. 2016. № 3. pp. 40-44.
2. Kovaleva N. A., Shubat O. M. Analiz metodov ocenki vnutrenne sozdannogo gudvilla [Analysis of methods for evaluating internally generated goodwill] // Rossijskie regiony v fokuse peremen. 2018. Ch. 1. pp. 605-616.
3. Lekarkina N. K. Gudvill: priroda, struktura, soderzhanie [Goodwill: nature, structure, content] // Ocenka investicij. 2016. № 3.
4. Popova T. D., Petrushko A. V. Gudvill pokazatel' effektivnosti deyatel'nosti predpriyatiya [Goodwill an indicator of the company's efficiency] // Ekonomika i biznes: teoriya i praktika. 2017. № 6. pp. 88-90.
5. Salomatina E. Yu., Ivanov A. E. Klassifikaciya metodov ekonomicheskoj ocenki gudvilla [Classification of methods of economic valuation of goodwill] // Vestnik Yuzhno-Ural'skogo gosudarstvennogo universiteta. 2016. № 3.
6. Sosunova L. S., Borodina M. V., Volkova A. V. Gudvill kak mekhanizm upravleniya stoimost' predpriyatiya [Goodwill as a mechanism of enterprise value management] // Modern economy success. 2017. № 6. pp. 154-157.
7. Buhgalterskij uchet. Analiz. Audit [Accounting. Analysis. Audit]. URL: https://www.audit-it.ru

DOI: 10.34286/2712-7427-2020-1-1-20-31
УДК 331.108:355.237

VLADIMIR M. PIZENGOLTS, Advanced Doctor in Economic Sciences, Professor

Peoples friendship university of Russia, Russian Federation, Moscow


Russian New Universitу, Russian Federation, Moscow


Abstract. The article considers some problems of personnel activity in the country's wide system of Multifunctional centers, the current situation, stages, methods of forecasting the need for personnel on the example of the MFC of Russia, defines personnel planning, develops measures to optimize personnel planning in the MFC of Russia, shows some problems of forming and using the personnel reserve in the MFC system. The authors suggest a number of measures to ensure that the expanding and improving system of Russian MFC has the appropriate personnel for their innovative level. In particular, such practical actions as the allocation of a full-time specialist in HR problems a personnel Manager, providing psychological training of personnel, organizing a competitive environment and creating additional motivational factors for personnel at all levels, improving the system of monitoring and evaluation of personnel, selection work to train managers from their own environment, creating a personnel reserve of the most promising and trained employees, developing measures to reduce staff turnover and increase the attractiveness of the profession are proposed. The proposed improvements will allow the staff to develop such qualities as high professionalism and educational level, focus on achieving results, initiative, ability to learn and use the acquired knowledge, and commitment to corporate values and traditions.

Keywords: HR planning, forecasting, MFC, HR policy, development Manager.


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2. Vardanyan I. S. Predlozhenie po sovershenstvovaniyu sistemy stimulirovaniya [Proposal for improving the incentive system] // Upravlenie personalom. 2019. № 4. pp. 12-14.
3. Gladkij A. A. 1C Zarplata i upravlenie personalom 8.3. 100 urokov dlya nachinayushchih [1C Salary and personnel management 8.3. 100 lessons for beginners]. M. : Eksmo, 2015. 272 p.
4. Vesnin V. R. Upravlenie personalom v skhemah [Personnel Management in schemes]: uchebnoe posobie. M. : Prospekt, 2015. 96 p.
5. Tarhanova L. A., Tarhanov F. S. Optimizaciya vnutrikorporativnyh kommunikacij kak effektivnyj mekhanizm predotvrashcheniya organizacionnyh krizisov [Optimization of internal corporate communications as an effective mechanism for preventing organizational crises] // Aktual'nye voprosy ekonomicheskih nauk. 2016. № 15-1. pp. 87-91.

DOI: 10.34286/2712-7427-2020-1-1-32-44

ALEKSEY A. ANTIPIN, Master’s degree

National Research University, Higher School of Economics, Nizhny Novgorod Branch, Russian Federation, Nizhny Novgorod


Abstract. The article considers the features of applying the author's methodology for implementing the Kaizen philosophy in Russian enterprises, using the example of the city Center group of companies, based on the experience of Japan in the last quarter of the twentieth century, which will significantly reduce the current expenses of the enterprise, based on changes in existing business processes, as well as correcting the thinking and approach of the temporary worker to perform their labor functions. In contrast to the existing understanding of the Kaizen philosophy, the author suggests that Kaizen should be viewed not only as the introduction of external attributes of the Japanese economic miracle of the XX century, but also to conduct serious and deep work with the staff, create conditions for them to re-evaluate their thinking and attitude to the daily work performed and give this work special significance for the employee in whose area of responsibility it is. The author suggests to start implementing Kaizen by increasing the interest of the staff, their direct participation in the company's fate, creating an understanding of the importance and meaningfulness of their work, as well as the goals that the company as a whole, its divisions and each employee individually strives for. As a result of the implementation of the ideas proposed by the author, it becomes possible to create thinking at the enterprise aimed at improving the existing business processes and, as a result, increasing the net profit of the enterprise.

Keywords: Kaizen, lean manufacturing, business processes, thinking, production, optimization, cost reduction, development strategy.


1. Popova E. S. Vnedrenie kompleksnoj sistemy postoyannogo uluchsheniya ("Kajdzen") na rossijskih predpriyatiyah: problemy i ogranicheniya [Implementation of the integrated system of continuous improvement (Kaizen) at Russian enterprises: problems and limitations] // Sovremennye tendencii tekhnicheskih nauk: materialy IV Mezhdunarodnoj nauchnoj konferencii (g. Kazan', oktyabr' 2015 g.). Kazan' : Buk, 2015. рр. 119-121. URL: https://moluch.ru/conf/tech/archive/163/8885/
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3. Majorova E. Metamorfozy tekhnologii Kajdzen v Rossii [Metamorphoses of Kaizen technology in Russia] // Upravlenie personalom. 2008. № 21. pp. 34-42.
4. Masaaki Imai Gemba Kajdzen. Put' k snizheniyu zatrat i povysheniyu kachestva [Gemba Kaizen. Path to cost reduction and quality improvement]. M. : Al'pina Pablisher, 2019. 424 p.
5. Ono Tajiti Proizvodstvennaya sistema Tojoty. Uhodya ot massovogo proizvodstva [Production system of Toyota. Moving away from mass production]. M. : Institut kompleksnyh strategicheskih issledovanij, 2008. 194 p.
6. Masaaki Imai Kajdzen. Klyuch k uspekhu yaponskih kompanij [Kaizen. The key to the success of Japanese companies]. M. : Al'pina Pablisher, 2020. 274 p.
7. Hiroyuki Hirano 5S dlya rabochih: kak uluchshit' svoe rabochee mesto [5S for workers: how to improve your workplace]. M. : Institut kompleksnyh strategicheskih issledovanij, 2013. 176 p.

DOI: 10.34286/2712-7427-2020-1-1-45-61
УДК 004:658.27

MIHAIL I. GORBACHEV, Ph. D. of Economic Sciences, Associate Professor

Russian Timiryazev State Agrarian University, Russian Federation, Moscow


Abstract. One of the most important parts of the life cycle of any economic system is project and investment activities. The activities of agro-industrial enterprises can be demonstrated in the form of sequentially arranged projects. The main goal of the construction industry in the agro-industrial complex is the implementation of a set of projects that allows the enterprise to earn income and step up to a new level of development, improve the management system and increase its level of competitiveness. Currently, multi-project management of investment activities in the construction industry in the agro-industrial complex is the most important method of doing business. In order to increase the efficiency of investment activity, it is necessary to correctly manage the sequence of project launches. The article analyzes the charts of improvement of information support of investment construction industry in the agricultural sector, substantiates the design and provides examples of information system launch an investment project in the construction industry agro-industrial complex, described the technique of an estimation of economic efficiency of investments in the construction industry in the agricultural sector, as well as methods of economic evaluation of the introduction of digital technologies based on the consideration not only of effects at the enterprise level, but also effective tov on meso and macro levels.

Keywords: IP, investment, construction industry, use case diagram, class diagram, Delphi, agribusiness, economic efficiency.


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2. Motorin O. A., Gorbachev M. I., Petrenko A. P., Suvorov G. A. O vnedrenii sovremennyh informacionno-tekhnologicheskih reshenij v sel'skoe hozyajstvo [On the introduction of modern information and technological solutions in agriculture] // Upravlenie riskami v APK. 2019. № 4. pp. 105-122.
3. Gorbachev M. I., Dorozhkina V. S. Obzor programmnyh produktov, avtomatiziruyushchih kommercheskuyu deyatel'nost' predpriyatiya [Review of software products that automate commercial activities of an enterprise] // Razvitie agropromyshlennogo kompleksa Rossii v usloviyah globalizacii. 2016. № 69. pp. 20-22.
4. Kushnareva M. N., Gorbachev M. I. Metodicheskie rekomendacii po ocenke effektivnosti sredstv IT v APK [Methodological recommendations for evaluating the effectiveness of it tools in the agro-industrial complex]. M. : FGBOU VPO MGAU. 2012.
5. Kushnareva M. N. Metodicheskie osobennosti opredeleniya effektivnosti vnedreniya informacionnyh tekhnologij na predpriyatii [Methodological features of determining the effectiveness of information technology implementation at the enterprise] // Obrazovanie i nauka bez granic: fundamental'nye i prikladnye issledovaniya. 2016. № 4. pp. 45-49.
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8. Asnina A. Ya. Zadacha uporyadocheniya meropriyatij proekta [Task of organizing project activities] // Vestnik Voronezh. gos. tekhn. un-ta. 2011. № 7. pp. 171-172.
9. Hudyakova E. V., Kushnaryova M. N., Gorbachev M. I. Effektivnost' vnedreniya cifrovyh tekhnologij v sootvetstvii s koncepciej "Sel'skoe hozyajstvo 4.0" [Efficiency of implementation of digital technologies in accordance with the concept "Rural economy 4.0"] // Mezhdunarodnyj nauchnyj zhurnal. 2020. № 1. pp. 80-88.

DOI: 10.34286/2712-7427-2020-1-1-62-75
УДК 004:658.27

N. V. PETRAKOVA, Ph. D. of Pedagogic Sciences, Associate Professor

Bryansk State Agrarian University, Russian Federation, Bryansk

A. M. PETRAKOVA, student

Financial University under the Government of the Russian Federation, (Kaluga branch), Russian Federation, Kaluga


Abstract. One of the main economic categories that directly affect many economic indicators of an enterprise's activity, thereby determining not only its current but also its future development, is depreciation. As a result of market reforms, enterprises have gained full independence in the formation and use of depreciation charges for fixed assets. Modeling various schemes for calculating depreciation of fixed assets, forecasting the results of depreciation processes and optimizing the depreciation policy of the organization are a number of problems that the accounting service of the enterprise faces. These circumstances characterize the conditions in which the issues of the effectiveness of the use of information technologies for automatization of economic calculations become particularly relevant. The scientific article discusses the main aspects of periodic accounting management systems that use the capabilities of the Microsoft Excel table processor, which are ideal for performing such calculations, since they have functions and tools for entering source data and calculation formulas. Technically, calculations with different frequency can be created using Microsoft Excel spreadsheets. When compiling calculation tables, various types of calculations can be automated, which significantly reduces the cost of preparing periodic calculations and the possibility of various errors in the calculations. During the research, the following methods were used: comparison, sampling, grouping, methods of deduction and deduction, as well as the accounting method and a number of its elements: reporting, documentation, evaluation, and others. By means of spreadsheets, the authors of the article have developed models for automatization of calculating depreciation of fixed assets in different ways, which contribute to the reasonable choice of the organization's depreciation policy.

Keywords: depreciation, depreciation charges, accounting, methods, spreadsheets, functions.


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2. Ul'yanova N. D. Informacionnoe obespechenie predpriyatij APK [Information support of agricultural enterprises] // Innovacionnye podhody k formirovaniyu koncepcii ekonomicheskogo rosta regiona: Materialy nauchno-prakticheskoj konferencii. 2013. pp. 184-189.
3. Ul'yanova N. D. Sovremennye informacionnye tekhnologii kak sredstvo formirovaniya informacionnogo prostranstva predpriyatiya [Modern information technologies as a means of forming the information space of the enterprise] // Social'no-ekonomicheskie i gumanitarnye issledovaniya: problemy, tendencii i perspektivy razvitiya: Materialy mezhdunarodnoj nauchno-prakticheskoj konferencii. 2016. pp. 75-78.
4. Ivasenko A. G., Gridasov A. Yu., Pavlenko V. A. Informacionnye tekhnologii v ekonomike i upravlenii [Information technologies in Economics and management]: uchebnoe posobie. M. : KnoRus, 2018. 288 p.
5. Bogachenko V. M. Buhgalterskij uchet [Accounting]: uchebnik. Rostov-na-Donu: Feniks, 2018. 538 p.
6. Kondrakov N. P. Buhgalterskij uchet (finansovyj i upravlencheskij): [Accounting (financial and managerial)]: uchebnik. M. : Infra-M, 2018. 320 p.
7. Prikaz Minfina Rossii ot 30.03.2001 № 26n (red. ot 16.05.2016) "Ob utverzhdenii Polozheniya po buhgalterskomu uchetu "Uchet osnovnyh sredstv" PBU 6/01" (Zaregistrirovano v Minyuste Rossii 28.04.2001 № 2689). URL: http://www.consultant.ru/document/cons_doc_LAW_31472/
8. Kavtorev S. Buhgalterskij uchet s pomoshch'yu Microsoft Excel. Polnoe prakticheskoe posobie dlya sovremennogo buhgaltera [Accounting with Microsoft Excel. A complete practical guide for a modern accountant]. M. : 2007.
9. Filippova I. A., Hajrullin I. G., Usanova D. Sh. Vypolnenie finansovyh raschetov i obosnovanie finansovyh i investicionnyh reshenij sredstvami MS Excel [Execution of financial calculations and justification of financial and investment decisions by means of MS Excel]: uchebnoe posobie. Kazan' : Kazan. un-t, 2017. 93 p.
10. Informacionnye tekhnologii v buhgalterskom uchete. URL: https://lektsii.org/3-36809.html

DOI: 10.34286/2712-7427-2020-1-1-76-88
УДК 332.12:338.2:001


ПТО АО «Жилкомплекс»

OLGA S. VIHLIYEVA, Teacher-organizer

Mytishchi College, Russian Federation, Mytishchi

ROMAN P. SKLYARENKO, Ph. D. of Economic Sciences, Associate Professor

The Russian Presidential Academy of National Economy and Public Administration, Higher school corporate, management Russian Federation, Moscow


Abstract. Brief suggestions on the use of digital technologies in urban environment management are given. These include access control technologies, image, speech, and sound recognition technologies. The collapse in the cost of developing and applying these technologies has led to the penetration of digitalbased management principles into the management environment of cities and municipalities. It is proposed to use communication technologies as widely as possible within the framework of the urban geoinformation system of transport and public utilities management. The current state of collection and unification of working practices and promising technologies of urban environment management is considered. This is especially important for restoring the attractiveness of living in old industrial cities that have experienced deindustrialization. The government of the Russian Federation actively supports the policy of digital transformation of the urban environment and methods of interaction with the population in terms of municipal management of transport, utilities and landscaping. Communication technologies allow creating a virtual environment a digital ecosystem around municipal and Federal authorities. This innovation can be used for training a new generation of city managers, as well as for daily communication with the population. Such technologies significantly increase the capabilities and expand the control space on the territory of cities and municipalities.

Keywords: digital technology, international technological exchange, transfers of technology.


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