Headings of the journal
"Economics and Management"

Annotation: This article is devoted to the development of methods for monitoring the implementation of programs of socioeconomic development of the regions in the conditions of active implementation of digital technologies and changes in this regard, the information basis for the assessment of indicators of implementation of strategies for the development of territories. The authors draw attention to the widespread use of rating methods for assessing the regions, which are used for various purposes as a comprehensive analysis of the state of Affairs in the regions, and to assess the investment climate or the quality of public administration at the level of a region. The article draws attention to the shortcomings of the methods used and proposes to make greater use of expert methods of evaluation and to introduce integrated performance indicators that would take into account a set of indicators and certain levels of their ranking. The article considers in detail the method of factor approach as an opportunity to take into account the impact of external and internal factors that affect the final results of the dynamics of the region, which is quite important in modern conditions with the unfavorable state of the external economic environment and accumulated during the economic crisis of 2014–2015 problems at the level of regional development.

Annotation: The article shows the influence of the specifics of the regional economy on the features of the social sphere of the Yamal-Nenets autonomous district through such indicators as unemployment, welfare, income distribution between households. The evaluation of the regional government policy on the development of the strategy of socio-economic development of the region. It is proposed to Supplement the policy of diversification of the regional economy with measures aimed at a gradual transition to a new economic structure that allows adapting to a rapidly changing market.

Annotation: In the area of accounting regulation, there is a tendency for Russian accounting standards to converge with international financial reporting standards. The main provision, taken from the concept of international standards, is a reflection of the current value of the articles of accounting (financial) statements. One such provision is the creation of provision in the accounting, in order to reflect reliable data in the reporting, thereby increasing the informativeness of accounting users. The article discusses the features of the creation of provision for unused vacation in the company. The types of vacation, depending on the activities of the companies, influence on the provision of vacation. Their influence on the formation of the provision for unused vacation is considered in the article. The author has identified the factors that affect the risk of material misstatement of the formed provision for unused vacation for the preparation of accounting (financial) statements of the audited entity. The list of factors given in article promotes carrying out qualitative carrying out analytical procedures. Audit procedures have been proposed to verify provision for unused vacation. The article offers models of working documents for the auditor to determine the possibility of distortion of the articles of accounting (financial) statements.

Annotation: This article analyzes the possibilities of using MS Excel financial functions when reporting under IFRS. The article considers the possibility to use the features of MS Excel for financial lease accounting and financial tools in your organization, how to use functions for calculations.

Annotation: The issue of analyzing the security of regional budgets in the Russian Federation is not determined solely by income-expenditure parameters. An important role is played by aspects of balance, which consist in covering the arising budget deficit by sources of its financing, reducing the amount of accumulated government debt obligations, as well as finding solutions to existing problems in order to equalize the budget security of the subjects of the Russian Federation. In this regard, the aim of the work is to study the achieved values related with the management of public debt by the subjects of the Russian Federation, to determine the budget sustainability of the regions. The relevance of the studied subject of research is high due to a significant systemic increase in regional debt over the past years, which has a negative effect on the economy, distorting the budget process and jeopardizing the satisfaction of primary needs in the timely conduct of social expenditures. Among the research methods used are logical, analysis and synthesis, comparison, tabular and graphical methods for visualizing results, as well as specialized statistical methods – grouping and research of trends of time series. The result of the work was the formation of proposals to improve the financial stability of the regions and curb the increase in the level of their debt obligations.