No 3 (2023)
- Year: 2023
- Published: 29.09.2023
- Articles: 4
- URL: https://vektornaukieconomika.ru/jour/issue/view/57
Full Issue
The development of temporary accommodation and food services in the context of structural transformation of the economy of Belarus
Abstract
Temporary accommodation and food services are the driver of the development of service industry in many countries. In this regard, the issue of assessing the development of these services for further forecasting and modeling is relevant. At the same time, the continuous process of economic transformation complicates an accurate and objective assessment of the development of services at the macro level. The study covers the development of a methodology for assessing the development of temporary accommodation and food services in the context of the structural transformation of the economy. The methodology was formed as a result of the analysis of international experience in assessing the development of services in the hospitality industry and in the tourism industry as a whole. The developed methodology involves defining the evaluation goal, identifying the groups of indicators characterizing the development of temporary accommodation and food services and structural transformation of the economy, distinguishing indicators within each group, their standardization and calculation of a complex index of the development of temporary accommodation and food services. Thus, the result of the assessment is an index that considers 15 indicators grouped into 5 blocks and reflects the level of the development of temporary accommodation and food services, taking into account the structural transformation of the economy. The obtained methodology was applied for the Republic of Belarus in the whole and for its individual regions, which allowed assessing the level and dynamics of the development of temporary accommodation and food services in each region of the country.
5-14
Mobilization model of the national economy: theoretical approaches to the formation and evaluation of prospects for implementation in contemporary Russia (literature review)
Abstract
The growth of economic instability and a series of shocks causing crises require an adequate response from both the scientific community and management and business practice. One of the ways to overcome difficulties associated with emergency circumstances that impede sustainable socio-economic development is to use the mobilization economics model. However, despite the fact that this phenomenon itself has been known for quite a long time, it has not been sufficiently studied. In this regard, difficulties may arise when using the mobilization economics model or its individual elements in practice. The paper presents the results of a review of modern domestic scientific literature concerning the problems of mobilization economics. The author carried out an analysis of scientific journal publications presented in the Scientific Electronic Library for the period from 2008 to 2022. As a result, a primary sample of 242 scientific papers was obtained, which, after substantial analysis, was reduced to 192 scientific papers. It has been established that until 2022, the vast majority of publications on the issues of mobilization economics considered this phenomenon, as a rule, in relation to the Soviet period of history. In other words, mobilization economics as a possible model for the institutional reorganization of the contemporary Russian economy has largely not been studied. In 2022–2023, the phenomenon of mobilization economics has received a different interpretation in scientific studies. Along with the theoretical aspect, its study has acquired a pronounced applied orientation. The possibilities of using elements of the economic mobilization model in modern Russia forced to develop under conditions of unprecedented external pressure began to be actively studied from a purely practical point of view. Studying the selected set of publications from a substantive perspective allows concluding that both theoretical and applied aspects of the problems of mobilization economics remain insufficiently studied. Therefore, one can expect increased research interest in the area under consideration.
15-33
The model for assessing the maturity and effectiveness of the internal control system
Abstract
Small and medium-sized businesses do not pay due attention to the functional resources of the internal control system (ICS), which affects the effectiveness of management decisions. Economic entities that regularly use ICS assessment are able to achieve a higher level of control environment maturity by optimizing business processes. The purpose of the study is to formulate quantitative and qualitative criteria for assessing the level of internal control maturity allowing for its systematic monitoring in medium and small business organizations. As a part of this study, using the developed tests of controls, including a recommended set of indicators characterizing the maturity of the internal control system, the authors carried out a qualitative assessment of the existing internal control system and identified risk areas. The quantitative indicators proposed by the authors and analyzed over time provide a more objective measurable assessment of the effectiveness of the organization’s internal control system according to the five basic elements of the COSO model. The authors proposed to analyze the causes of deficiencies, determine the frequency of their occurrence and identify ineffective control procedures within business processes for internal control systems of different maturity levels. A conceptual model for assessing the maturity and effectiveness of the internal control system for small and medium-sized businesses has been developed. The model is based on quantitative and qualitative indicators, which allows assessing the internal control system and enables the management of organizations to analyze the effectiveness of the applied internal control procedures and make management decisions on their adjustment, thus minimizing financial, labor and resource costs. The use of the proposed unified control procedures, as well as monitoring the effectiveness of control procedures, makes it possible to timely identify entrepreneurial risks inherent in any business entity, which is impossible in the absence of a formalized control environment.
34-46
Organization of a strategic planning system for the development of the agricultural sector of the region: methodological aspects
Abstract
The paper considers the methodological aspects of organizing a strategic planning system for the development of the agricultural sector. The actualization of issues of organizing a strategic planning system for the agricultural sector is caused by the fact that the strategic planning system has a well-developed regulatory basis at the federal level, while there is no unified system of documents for strategic planning of industry development at the regional level. Currently, the strategic planning system does not have strategic documents related to the spatial development of regions, their agrofood complex, rural areas, and technical and technological development of agriculture. The purpose of the study is to develop methodological approaches to organizing a system of strategic planning for the development of the agricultural sector in the region. The paper analyzes a set of documents of the strategic planning system of the agricultural sector at the federal level, which is based on strategies and concepts, forecasts, and programs. The author proposes a system of documents for strategic development planning in relation to the agricultural sector of the region. The paper presents a comprehensive methodological approach to organizing a system of strategic planning for the development of the regional agricultural sector, which involves distinguishing the following main stages: strategic analysis; substantiation of the goals and objectives of spatial and sectorial development of the agricultural sector and their formalization; justification of priority sectors of agricultural production; forecasting the volume of agricultural production and agricultural sector resourcing; assessing the level of food self-sufficiency in the region and forecasting the development of the regional agrofood market. The author paid particular attention to design methods of the strategic planning system at the regional level. The procedure for selecting projects ensuring the implementation of agricultural development programs is justified. The paper proposes a procedure for selecting projects developed at the level of business entities and selected for financing based on a comprehensive assessment of their effectiveness. A comprehensive assessment of the projects’ effectiveness involves the use of criteria reflecting their budgetary, commercial and social effectiveness.
47-58