"Journal "U". Economy. Management. Finance."
"Journal "U". Economy. Management. Finance." is a peer-reviewed scientific publication devoted to original research of problems in the field of economy and management. Authors are invited to the publication of results of scientific research, reports of conferences, the overview of business and scientific literature, the reviews, the expert evaluations and other materials meeting the requirements of the journal. Scientists, graduate students, undergraduates, students, public men, politicians, economists from Russia, from the CIS and other foreign countries are invited to cooperation. Schedule: 4 issues a year. Languages: Russian, English. All articles published in the journal are in open access on our website and in the electronic scientific library (elibrary.ru). Certificate number of registration in Federal Service for Supervision in the Sphere of Telecom, Information Technologies and Mass Communications (ROSKOMNADZOR): ЭЛ № ФС 77 - 64116. ISSN 2500-2309
Индивидуальный предприниматель Володин Роман Сергеевич
Statistical study of fixed assets in Russia
This article examines the economics of fixed assets. It analyzes the dynamics of fixed asset values in Russia. The degree of depreciation of fixed assets at Russian enterprises is examined. The rates of replacement and disposal of fixed assets are considered.
Research Works in Economics and Management
Copyright (c) 2026 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
Assessment of the economic, social and cultural effects of the development of creative industries in the Republic of Bashkortostan.
The article discusses the economic, social and cultural indicators of creative industries in the Republic of Bashkortostan. The main barriers, risks and limitations of this industry are considered, the main directions of development are formulated.
Analysis of the relationship between variables as one of the main tasks of economic research
The current stage of global economic development is characterized by the overlap of multiple crisis phenomena − from the effects of the COVID-19 pandemic to geopolitical conflicts and energy shocks. Under these conditions, understanding the relationships between key macroeconomic indicators is becoming more than just an academic interest; it's a practical necessity for developing anti-crisis measures. The analysis of paired relationships, such as the relationship between inflation and economic growth rates, is particularly important, as their dynamics directly impact the stability of national economies.
Optimizing the use of working capital as a factor in productivity and wage growth
The article reveals working capital management as a strategic factor of "creative destruction" in the economy. The article analyzes how digitalization is transforming liquidity management, turning it into a source of productivity and salary growth. It is proved that the released resources create a cycle of investments in innovation and human capital, changing the paradigm of remuneration.
Practice-Oriented Papers in Economics and Management
The Role of RPA in Optimizing an Organization's Business Processes: The Synergy of Human Capital and Digital Assistants
The relevance of implementing RPA (Robotic Process Automation) in the context of the digital economy is examined, along with its impact on company efficiency, productivity, and economic performance. The significance of synergy between software robots and employees for improving the quality of management decisions, reducing costs, and accelerating operations is emphasized. The risks of RPA implementation are considered, associated with insufficient process standardization, the need for personnel training, and robot maintenance.
Personnel problems in the Russian engineering industry: a review and analysis of structural reasons
This article examines the personnel problems in the Russian engineering industry and provides an overview and analysis of the structural causes of the shortage of labor resources. Based on data from Rosstat, the Higher School of Economics, and sectoral studies, it examines key trends: structural shifts in employment influenced by defense orders, growing staff shortages, wage dynamics, and the imbalance between supply and demand in the labor market. The aim of this review is to identify the main trends and challenges in employment within the machine‑building complex.
Copyright (c) 2025 "Journal "U". Economy. Management. Finance." http://creativecommons.org/licenses/by-nc/4.0
Specifics of damage assessment of departmental property
The proposed article considers the issue of damage assessment and the specifics of its reflection in accounting (budget) accounting registers by accounting entities of the Ministry of Defense of the Russian Federation. This issue has been repeatedly highlighted by various authors, but it remains relevant today.
Analysis of material costs in the production cost
The article examines the specifics of material costs within product cost and their impact on production efficiency. Based on two-year enterprise data, it analyzes the dynamics of material expenses and applies factor decomposition to assess changes in material intensity through key parameters such as the share of material costs and unit costs. The study highlights the practical importance of identifying factors that increase material intensity and finding reserves to reduce costs.
Fraud as a threat to the economic security of the organization
This article reveals the concept and essence of fraud as a threat to the economic security of the organization. The article presents the results of a survey of the B1 group of companies, which discloses information about how many respondents of the organization faced fraud at the enterprise. The article also presents the main types of fraud at the enterprise and tools to combat each of these types.
Threats to economic security in the banking sector
The article analyzed the main threats to economic security in the banking sector. The concept of economic security of the banking system is defined and its content is disclosed. The key directions and tasks of ensuring the stability of banks in modern conditions are considered. The practical significance of the study lies in the possibility of using the results obtained to develop measures to strengthen economic security and improve the efficiency of the banking sector.
The life cycle of a company in the age of digital transformations: mechanisms of sustainability
The study reveals the mechanisms of enterprise sustainability in the digital age through the integration of AI, ESG principles, and hybrid methodologies at the stages of the life cycle (from inception to rebirth). It demonstrates how resilient ecosystems turn crises into growth opportunities.
The life cycle of an enterprise: evolution of the management model from inception to rebirth
The study reveals the dynamics of the enterprise life cycle through the lens of management functions. It demonstrates how the integration of modern tools helps overcome crises and extend the organization’s sustainability
Digital transformation in logistics: trends, technologies, and strategic impacts on supply chains
The article examines key areas of digital transformation in logistics based on McKinsey data and industry analytics. Particular attention is given to the adoption of AI, IoT, 5G, and cloud solutions that enhance the transparency and efficiency of supply chains. The findings show that automation, demand forecasting, and route optimization deliver the greatest impact. Digital ecosystems are becoming a strategic factor shaping the competitiveness of logistics companies.
Support for the environmental sustainability of cities and settlements through taxation tools
The article explores the potential of using fiscal instruments to stimulate the environmental sustainability of cities and settlements. Based on the analysis of Russian and international experience, the author has developed a comprehensive model of environmental taxation that takes into account the specifics of urbanized territories. The proposed system of tax mechanisms is aimed at reducing the negative impact on the environment, stimulating the introduction of green technologies, and optimizing the use of natural resources in the urban environment.
Analysis of the enterprise's availability of fixed assets and their technical condition
The article analyzes the shoe factory's availability of fixed assets, their structure, movement, and technical condition. A factor analysis of capital productivity and capital profitability is performed, key factors determining their dynamics are identified, and directions for improving the efficiency of fixed asset management are proposed.
The evolution of the concept of «autonomy» in economics: from firms to AI-agents
The article explores the evolution of the concept of «autonomy» in economic theory — from the firm as a «black box» in neoclassical economics to contemporary AI agents. It analyses the factors driving this transformation, the levels of AI autonomy, and the key challenges associated with integrating AI agents into the economy.
The impact of digitalization on human capital development in Russia
The article analyzes the impact of digitalization on human capital in Russia, covering positive effects, risks, current state, and response measures in the spheres of education, labor, regional development, and government regulation
Structural imbalances of the Russian labor market in the context of demographic decline
Abstract. The paper analyzes structural imbalances of the Russian labor market under demographic decline, including the shrinking working age population, workforce aging, regional disparities, and challenges in migration policy. Solution pathways are proposed.
Digital transformation of university marketing communications as a determinant of the development of an innovative educational ecosystem
The article explores the role and potential of digital marketing strategies in shaping and enhancing the competitiveness of an innovative educational ecosystem at a modern university. In the context of digitalization and increasing competition in the global education market, universities are forced to transform from traditional educational institutions into open, networked ecosystems. The author argues that digital marketing is evolving from a promotion tool to a system-forming element that integrates all stakeholders (enrollees, students, graduates, academic staff, and industry partners), generates innovation, and creates a unique value proposition. Based on the analysis of modern concepts of educational ecosystems and digital marketing, a comprehensive model for integrating marketing strategies into the ecosystem architecture has been developed. The model includes a target, content, technological, and result-oriented blocks focused on personalizing the educational experience, building long-term relationships, and strengthening the university's research and innovation potential. The theoretical significance of the work lies in the systematization of approaches to marketing educational ecosystems, while the practical significance lies in the proposal of specific tools and metrics for evaluating the effectiveness of digital marketing activities in the context of the university's strategic development.
Socio-economic aspects of marketing support for the sale of pharmaceutical products in the Rostov region
The article explores the specific socio-economic features of marketing support for pharmaceutical products in the Rostov region. It analyzes the relationship between the demographic structure, income levels, the development of regional healthcare infrastructure, and the marketing strategies employed by pharmaceutical companies. The article also addresses the challenges specific to the Southern Federal District, including the high proportion of rural population, migration processes, and disease patterns. Special attention is paid to adapting national marketing campaigns to regional realities, the role of pharmacy chains as a key distribution and communication channel, and finding a balance between commercial efficiency and ensuring drug availability for all categories of citizens in the region. It is concluded that it is necessary to develop partnership models between the government, business, and the medical community in order to improve the efficiency of pharmaceutical marketing in the region.
Benchmarking as a tool for improving the competitiveness of an economic university
The article explores the potential of benchmarking as a systemic tool for ensuring and improving the quality of educational activities in a modern Russian university. Using the example of Rostov State University of Economics (RINH), the article analyzes the theoretical background and practical aspects of integrating benchmarking into the management system. The author has developed a multi-level implementation model that covers the institutional, functional, operational, and evaluation levels. Special attention is given to adapting best practices to the regional socio-economic conditions of the Rostov Region. The article presents the criteria and indicators of benchmarking system effectiveness, as well as the stages of its practical implementation. The study is based on the analysis of modern scientific publications, strategic documents on the development of education and regional policy.
Methodological foundations for assessing the return on investment in educational technologies based on artificial intelligence
The article is devoted to solving a current scientific and practical problem – the adaptation of classical methodological approaches to assessing return on investment (ROI) for the field of educational technologies (EdTech), especially for solutions based on artificial intelligence (AI). A simplified analysis of traditional ROI models, such as the Kirkpatrick-Phillips model, was conducted, revealing their limitations in relation to the evaluation of AI solutions, their adaptability, predictability, and ability to provide qualitatively new educational results. The authors propose a comprehensive, multi-level assessment model that integrates quantitative financial indicators with qualitative metrics reflecting the transformative effect of AI. The model includes assessments of operational efficiency, academic results, strategic assets, and intangible assets. Particular attention is paid to methodological challenges, such as distinguishing the contribution of AI from other factors, the ethical aspects of data collection, and the long-term nature of return on investment. The theoretical significance of the work lies in the development of a methodology for assessing the effectiveness of digital educational innovations. The practical value lies in providing educational institution leaders and EdTech developers with a structured tool for justifying and managing investments.
Artificial intelligence as a systemic mechanism for transforming labour relations
The article examines the impact of AI on the transformation of labour relations. It is shown that AI systematically changes the structure of employment: redistributes functions between humans and machines, creates new professions, and redefines required skill sets. The «human–AI» model is explored. The paper highlights the polarisation of skill demand and the need for coordinated efforts among businesses, government, and workers. Conclusion: AI is a key factor in economic stability, enabling businesses to grow without increasing labour costs and fostering new employment models.
Gig - economy and platform employment: advantages and disadvantages for workers and employers
The article analyses the gig economy and platform employment as contemporary forms of labour relations. A comparative analysis of these phenomena is conducted: their common features and differences, as well as advantages and disadvantages for the participants, are highlighted. The hierarchical relationship is substantiated: platform employment is defined as a digital subtype of the gig economy.
Banking mediation in business registration: advantages and limitations
The article analyses the mechanism of banking mediation in business registration in the Russian Federation. It demonstrates how banks simplify the registration procedure through agreements with the Federal Tax Service (FTS). The study identifies key limitations of this approach, highlights persistent challenges in the registration process, and outlines the general trend towards simplifying administrative procedures in the entrepreneurial sphere.
SMES in Russia: growth of indicators and contribution to the national economy
This article presents a study of the importance of the development of small and medium-sized enterprises for the Russian economy, and examines the areas of state support for business representatives, including national projects implemented in this field. The article also provides an assessment of the current state of business and its economic efficiency and contribution to the national economy.
Government regulation of small and medium-sized enterprises: economic impacts and development challenges
The article analyses the impact of government regulation on the development of small and medium‑sized enterprises (SMEs) in Russia. It examines the key support measures, their economic effects, and the outstanding challenges facing the sector. The study highlights the need to enhance the efficiency of regulatory instruments, improve the targeting of state support, and strengthen legal protection for businesses. The analysis demonstrates that while state interventions have contributed to the growth in the number of SMEs, persistent issues—including a limited contribution to GDP, uneven access to finance, and regulatory instability—require more targeted and sustainable policy measures.
small and medium sized enterprises (SMEs)
VAT: balancing the interests of the state and businesses in the modern economy
The article examines the balance of interests between the state and businesses within the VAT system and its upcoming changes. It identifies the key advantages and disadvantages of VAT, assesses the effects of digitalization, as well as tax optimization risks and their consequences. The conclusion is that a balanced system is needed — one that ensures sufficient revenue without stifling business activity.
Automation in modern manufacturing: evolution and challenges
The article traces the development of automation in industry: from the mechanization of the 18th–19th centuries to the intelligent systems of Industry 4.0. Key technological stages are described, along with their contribution to increasing productivity and product quality. The main challenges are examined: technological unemployment, high implementation costs, cyber risks, and the need for workforce retraining.
Financial planning and technological modernization: synergy for business sustainability
В статье рассматривается взаимосвязь финансового планирования и технологической модернизации как основополагающих элементов экономической устойчивости и правового режима предприятия в РФ. Обосновывается необходимость формализованной системы финансового планирования и документально закреплённой программы модернизации производства. Показано, как технологическая модернизация (автоматизация, роботизация, цифровизация) дополняет финансовое планирование, снижая операционные риски и повышая эффективность.