The paper discusses the methodology of digital management of the financial condition of the enterprise and a set of engineering mechanisms that provide financial, managerial, strategic accounting, control and management of the reserve system of the institutional unit. The financial condition of the entities has been measured for more than 6, 000 years, having gone from simple commensuration of property with obligations to the creation and use of digital systems for managing financial risk zones in real time.
The paper examines the impact of the digital revolution on the development of the Russian financial sector and the results of economic transformation. The authors substantiate the relevance by the fact that new opportunities for digital technologies and new regulatory rules are imposed on a complex international situation and an ambiguous global economic situation and create a very complex background for strategic planning of the development of small and medium-sized financial organizations. The authors built a model of the navigator of strategic approaches, made prerequisites for clarifying the model of the palette of strategies, created a new metamodel of digital transformations of a financial organization, created a new framework for building IT strategies, identified opportunities, limitations and obstacles to the implementation of competitive strategies of financial organizations in the context of digital transformations of the state economy. The directions for the development of digitalization in the banking sector of the Russian Federation are proposed: the introduction of a financial messaging system to reduce the dependence of the banking sector on international organizations, the introduction of regtech, the use of international experience, based on global trends in the use of fintech and digital technologies in general.
Recently, approaches to organizing tax accounting policies in enterprises have undergone significant changes. The strict regulation of the accounting process by the state has been replaced by a combination of state regulation and the independence of enterprises in setting and maintaining accounting and tax accounting. In this article, the authors investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activity of an enterprise. The method of influence of tax policy on financial indicators of activity of the business entity is shown. The article notes the fact that the development of accounting policy is carried out formally. The potential consequences of applying tax accounting policy elements are not taken into account. It highlights the importance and the need for careful accounting tax policies. It is necessary to take into account the relationship of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial sustainability with the strategic development plans of the organization. In the process of developing the methodological section of the modern accounting policy in the section of keeping records of existing inventory, it is necessary to focus on the choice of the method for their valuation. The authors propose to use the approach in order to determine the tax potential of the business entity of the analyzed sector using an indicator of current actual turnover, taking into account the allocation of categories and groups. The main features of the model on comprehensive taxation of economic entities of the region are displayed, forecasts of all tax revenues for existing groups are formed.
The scientific article is devoted to the study of the processes of innovatization and informatization of the agro-industrial complex. Critical review of publications of academic and business circles and identification of strategic directions of innovative development of the agro-industrial complex; formation of a statistical database and quantitative analysis of indicators of innovative development and digital maturity of the agroindustrial complex; identification of key milestones in the development of the agro-industrial complex in the context of ongoing digital reforms. In the process of writing a scientific article, general scientific (observation, comparison, measurement, analysis and synthesis, the method of logical reasoning) and specifically scientific (static analysis, expert assessments, graphical method) methods of scientific cognition were used. The main directions of innovation and digitalization of the agro-industrial complex are: the development of precision agriculture, the formation of a network of smart farms and greenhouse complexes, the implementation of the federal program of technological cooperation of the agro-industrial complex and the IT sphere "Industrial FoodNet". The main obstacles to the innovative development of the agro-industrial complex are: the dominance of state financing of projects in the field of digital reform; lack of educational programs in the field of cooperation of the agroindustry and IT; insufficient dissemination of ideas and requirements of responsible business policy, expressed in the adoption and compliance with ESG principles; internal resistance of agribusiness management to deep reforms due to the fear of disclosure of trade secrets and the need for admission of partners from the IT sphere to sensitive economic information.
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