No 2 (2019)

The paper deals with the analysis of the main trends in the RF market of jewelry, the study of the flow of demand, market segmentation, and consumer preferences. The relevance of the study is in the importance of identifying consumer preferences, which is caused by the necessity of Russian jewelry market to search for the ways of increasing consumer demand for jewelry under the crisis conditions. The originality of the work is in the drawing of attention to the role of a designer in the formation of these preferences. The authors considered the role of a designer in the formation of an attractive image of jewelry products and its impact on the demand, analyzed the prospects of production of jewelry goods to order. The aim of the study is the search for the ways of development of the domestic jewelry industry and the increase of the demand for jewelry taking into account the existing trends in the jewelry market. In the result of the analysis of the studies presented in the open sources, the authors identified the main problems of the jewelry industry in terms of meeting consumer demand. Both the decrease in purchasing power and the reduction of interest in jewelry products, as it is, negatively impact the jewelry market of Russia. The decrease in the demand becomes more intense due to the failure of the Russian jewelry industry to supply the market with the competitive products meeting the esthetic demand of potential customers. The results of the study show that the design becomes a more and more significant factor when choosing jewelry products in all price segments, and the production of jewelry goods to order is more and more popular for various reasons, including the demand for modern design and goods ascertainment.

Currently, the research on the efficiency of a machine-building enterprise plays a very important role. The cutting of production cost and the growth of competitiveness of production can be achieved through the reduction of design-engineering preproduction cycle. The efficiency of the whole enterprise depends on the level of preparation for each stage of production. The efficiency of separate stages of production is often not evaluated, what is, according to the authors, a deficiency. To eliminate this defect, the authors developed the methodology for estimating the efficiency of design-engineering preproduction, which allows studying its separate stages and identifying the parameters to be improved. The methodology includes the expert assessment of the efficiency according to the developed criteria, the combining of the obtained parameters in a single index and the construction of radar. The analysis of the obtained results allows determining the directions for improving the efficiency of the design-engineering preproduction and developing measures to eliminate the identified problems. The authors applied the methodology to estimate the efficiency of the design-engineering preproduction of a production center of engineering workshop of a machine-building enterprise. As a result of the research, the authors identified that principally it is necessary to accelerate the document flow between engineering services participating in design-engineering preproduction and to increase the labor productivity of engineers. To eliminate these problems, the authors proposed a comprehensive solution which will allow implementing the electronic document flow and advancing the engineering services’ automation. The introduction of the PDM-system facilitates data transmission between the departments of an enterprise and the access to the information necessary to work in various program systems. Moreover, the application of PDM-system enhances the interaction of the departments, reduces paperwork, and improves management efficiency.

The accounting policy audit in the process of providing various auditing and consulting services is necessary to understand its compliance with the demands of internal users of accounting information. The relevance of the study is proved by the importance of accounting policy for the whole system of economic entity management in the conditions of a financial crisis. The content of the notion of accounting policy, which is considered by the scientific community both as a local normative act based on which the whole accounting system is built and as a set of procedures, rules, and methods used for its organizing, is broad, thus, it is impossible to form the static technique of the accounting policy audit. The efficient organization of auditing is impossible without understanding its nature and the basis of an object under the study. In this connection, the authors considered generally and properly the notion of accounting policy and updated the research of basic procedures of auditing having identified its key stages. Special feature of the authors’ approach when determining the basic procedures of accounting policy audit is the unification of auditing procedures the application of which gives the possibility to the auditing organizations to identify standard methodological approaches to the analysis of accounting policy that will promote the compliance with the auditing standards, and the improvement of auditing quality. The authors proposed the technique of the accounting policy audit where they considered its parts (organizational and technical, methodological and procedural aspects for the purposes of accounting and tax management); the application of this technique is aimed at the business risks minimization that generally allows improving the financial state of an economic entity.

The transition of Russia to the spatial development requires an integrated approach to the use of space, the implementation of the specifics of various territorial structures and the provision of opportunities for the development of territories through their own financial resources. In solving this task, the system of inter-budgetary relations aimed at the creation of equal financial conditions for all public legal entities when exercising their powers plays a significant role. The issues of inter-budgetary relations are most acute in the Northern macro-region and acquire a system-forming role due to the northern specifics and limited financial resources. Based on the assessment of the state of inter-budgetary relations of federal center and the constituent entities of the Russian Federation being the members of Northern macro-region, the authors show that the existing system of interrelations is characterized by the objectively conditioned high level of financial resources centralization, the excess of tax revenue transferred to the federal budget over the volume of revenue of consolidated budgets in separate constituent entities of the Russian Federation, and significant volume of inter-budgetary transfers in the revenues of regional budgets. This discords with the principle of independence of territorial budgets declared by the RF Budgetary code. The ignoring of this principle determines the decrease in stability of budgets due to the decrease in the incentives of regional government authorities for the expansion of real sector of the economy, limits local initiative, causes local dependence. The authors offered, when developing the actions on the enhancement of the system of inter-budgetary relations, to base oneself on the hypothesis that all citizens of the state should get government services of equal quality and in equal size. The main criterion to distribute budgetary revenues between the budgetary system levels should be the sufficiency of budgetary revenues to satisfy the need in public goods and services. The authors concluded on the expediency of a targeted approach to the formation of the system of inter-budgetary relations between the federal center and the Northern macro-region taking into account the northern specificity.