The paper discusses the development of incentive plans for personnel of enterprises in the rocket and space industry, who takes risks, in view of the results of their activities. Mechanisms for constructing long-term personnel incentive plans taking into account the key indicators of risk assessment of enterprises in the rocket and space industry are proposed. Methods for calculating and implementing a deferral (installment) of bonuses to top management and other employees taking risks have been considered. The risk indicators of enterprises of the rocket and space industry have been determined, and a methodology for their calculation has been proposed. Key indicators for payment/adjustment of deferred bonuses have been proposed. The expediency of expanding the non-monetary part of bonuses to employees of enterprises in the rocket and space industry, for example, in the form of options and shares, has been proved; specific examples of non-monetary incentives for employees of enterprises in other industries have been given. The problems of tax accounting of annual bonuses of key employees holding managerial positions in the organization when calculating income tax have been considered. Recommendations are given on accounting for deferrals at industrial enterprises. The novelty of the approach lies in the authors' proposal to use the incentive mechanisms, tested in the financial sphere, of protection against risks at industrial enterprises of the rocket and space industry as well as when adapting the principles of calculating and paying the deferred bonus to employees of the enterprises in the rocket and space industry, taking into account the risks of rocket launching, arising at these enterprises.
The military-industrial complex (hereinafter -MIC) has always been and remains the most high-tech segment of the economy, occupying a leading place in the real sector. In addition to the most important function of ensuring the security of the state, the MIC is a source of positive qualitative changes in the civilian sectors of the economy. Of particular importance in this process is ensuring the continuity of the effective implementation of state policy in the field of defense, security and sustainable innovative development of MIC organizations, a key place in which is the training of management personnel. The article shows the importance and relevance of ensuring proper training for the leadership of the MIC and its place in the life cycle of personnel training in the interests of the MIC, a comparative analysis of various approaches to the formation of managerial personnel reserves used in the MIC. A unified approach to the formation and development of managerial personnel reserves in the MIC is proposed, on the basis of which, using the convergence methodology and structural and functional modeling, an appropriate organizational and economic mechanism is developed that describes a unified system of personnel reserves in the MIC, based on the integration of the existing personnel reserves of state corporations and integrated MIC structures within the framework of a unified multi-level system for the formation of managerial personnel reserves of the MIC at the federal and corporate levels. The main source of the initial data of scientific research and a tool for practical testing of the ideas proposed by the authors is the system tool created under the leadership of the Collegium of the Military-Industrial Commission of the Russian Federation for the training and appointment to target positions of leading personnel of the MICthe Federal personnel reserve of the leadership of the MIC.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.