No 1 (2019)

The transition of the country’s economy to the path of innovative development creates the prerequisites for the growth of labor productivity at the industrial enterprises. The high level of labor productivity gives enterprises the opportunity to create products with the least costs for material and labor resources, thereby increasing the production profitability and the size of the profits earned. The level of labor productivity of an enterprise depends on a variety of factors influencing its dynamics both positively and negatively. The paper substantiates the necessity to classify the factors affecting the dynamics of labor productivity, their distribution into groups and determining the role of each group of factors in changing labor productivity for the purposes of the most qualified management of its level at the industrial enterprises. The author considered the nature of influence of factors of macro-, meso- and micro-level on the changes in labor productivity, carried out the analysis of the existing in the economic literature classifications and scientific approaches to the grouping of factors, both external in respect to an enterprise and intra-productive, affecting the dynamics of labor productivity. According to the results of the analysis, it is concluded that each of the classifications considered is to some extent conditional and has a subjective nature. Based on the analysis and systematization of classifications existing in the economic literature, the author proposes a classification of factors of labor productivity growth consisting of six groups of factors. The following criteria underlying this classification are selected: the level of action of factors, their manageability, the ability to be controlled, the degree of predictability, the absence or presence of their connection with the work activity of the company’s employees. The author considered in details each of the groups of factors of the classification to determine the nature and direction of their influence on the labor productivity dynamics and emphasized the priority role of intra-productive factors in the improvement of labor productivity. The paper contains the recommendations on practical use and adaptation of the proposed classification of productivity growth factors to the working conditions of industrial enterprises.

The present stage of the Russian Federation development which is characterized by low growth rates of GDP and unsatisfactory dynamics of investments updates the need to analyze the reasons of the economy slipping into stagnation condition. Recent years, the economy of the Russian Federation is gradually losing positions in the world economy, and, without taking adequate measures, it can get stuck in the trap of the stagnating economy and declining living standard for a long time. The paper covers the points of view systematization presented in the scientific literature, complex analysis of processes in the investment sphere and identification of negative dynamics factors in investments. The comparative analysis of investment processes for the periods of 2000-2008, 2009-2013 and 2014-2018 allowed revealing two bearish waves of investment activity. The period of 2000-2008 is notable for its significant growth rates of economy and investments exceeding the average worldwide level. The second period (2009-2013) is characterized by the first bearish wave in the Russian economy. As a result, the growth rates fell below the average worldwide indicators. The second bearish wave (2014-2018) led to the stagnation of the Russian economy. As a major problem that caused the first wave appearance, it is necessary to identify structural problems, the depletion of export raw model. The second wave is caused both by old problems suspense and by the introduction of new ones, among which it is particularly necessary to distinguish the growth of geopolitical, economic and financial risks. During the period of 2014-2016 companies’ financial resources which can be used to intensify investment activities increased significantly. At the same time, due to high risks, companies prefer to invest in financial assets against real assets. The decrease in risks level may enable companies to invest in fixed capital.

Currently, all things being equal, the educational service quality is the determining factor in the choice of an educational institution for training. On the part of direct users (the students), the quality of educational services is evaluated on the basis of the subjective assessment and individual perception changing over time. This assessment depends as well on the degree of conformity of the results of education to the expectations of an applicant for admission. Moreover, these expectations of the students are formed in the period of such services promotion by the educational institutions. The conclusions of graduates about the quality of the educational service will be positive if the results of the study meet the expectations (or they are higher), or negative in the case the results are lower than their expectations. The paper presents the results of the empirical research on the issues of the compliance of the educational service provided to the expectations of applicants for admission. The authors determined the degree of compliance based on the empirical studies carried out in the Institute of Design and Technologies of FSBEI of Higher Education “Omsk State Technical University”. The degree of compliance of the service results to the expectations of graduates was evaluated according to the following scale: “the results are beyond expectations”; “completely comply” (the expectations are completely fulfilled); “comply” (the expectations are generally fulfilled); “partially comply”; “do not comply” (the expectations are not fulfilled). Thus, the greatest discrepancies between the expectations and the learning results of the students were identified on the issues of their general understanding of a future profession, the forms and methods of training at the University, the types of independent work and the current assessment, the filling of the curriculum with disciplines and the organization of practices. Taking into account the results of the research, the authors developed the recommendations for improving the marketing activities of the University and the formation of the believable consumer expectations of students.

The crisis financial state of the logging companies requires the reconsideration of the approaches to the management of this sphere of extracting activity. In the context of the rapidly changing economic environment, the users of the accounting information, which is the main information support for decision making, raise standards for the quality of formed indices. The convergence of RAS and IFRS which specify certain requirements to the extracting activity representation in the financial accounting raises the importance of the accounting model development for logging activities. The paper identifies the problems in the accounting of the producing environmental management process which do not allow reflecting exactly the actual economic reality of logging and, thus, decrease the value of the accounting data for the information users. The author suggests solving these problems through the modeling of the economic activity that is a generally recognized tool for obtaining high-quality information base and effective work with it. The review of the directives of the international importance documents regulating the creation of the reporting by the extracting companies allowed developing the criterion, the adherence to which contributed to overcoming the detected non-integrity of the applicable approach and improving the degree of representation fidelity in the accounting of the natural resources extraction. Using the executed analysis of the provisions of Russian industrial accounting philosophy, the author identified the restrictions for its application for the creation of a correct producing process image necessary for users. Based on the developed criterion, through the pre-systematization of practical actions relevant to the industry under the study and the following grouping of the resources movement by the stages of the extracting activity, the author carried out the assessment of the possibility to bring Russian accounting rules into accordance with the international requirements. It allowed creating the accounting model of logging corresponding to the true economic reality and optimally satisfying the needs of the users in obtaining high-quality information for decision making.

Regional problems of improving the quality of life of the population are relevant in present-day conditions as they are interrelated with the social and economic development of the country as a whole. Each subject of the Russian Federation due to its social and economic potential has the specifics in improving the level and quality of life of the population. The paper considers the current state of the level and quality of life of the population of the Republic of Bashkortostan, analyzes the indicators characterizing the life level of the population of the RF subject under the study; studies their dynamics, determines the factors influencing the dynamics of indicators. The author describes the concept and the essence of the method of evaluation of the living standard of the population - the calculation of the human development index (HDI), identifies the main indicators of the population’s living standard; carries out the comparative analysis of the HDI of the Russian Federation and the Republic of Bashkortostan. The analysis of the HDI dynamics demonstrated the weakening of Bashkortostan position in the ranking of regions. The negative changes are observed among all the components of human potential. The slowdown in the HDI growth in the republic is explained by such factors as low wages, loss of interest in the development of human capital and motivation for labor productivity improvement, the commercialization of health care and education, and insufficient rates of their modernization. In this paper, the author proposes the key points of the social and economic policy on the improvement of living standards of the population in the analyzed region.