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15On the basis of the above, we have identified effective directions of state and municipal management of the Belgorod region, which is expressed as follows:
- the cost of providing services to the population of the region, focusing on their quality and quantity;
- the cost of the end result of the professional performance of a civil servant or civil and municipal authorities as a whole [7];
- effective performance in the public sector;
- consistency of the budget process with the performance of state and municipal Executive authorities.
On the basis of the above, we came to the conclusion that, in General, the successful implementation of state and municipal management in the Belgorod region through the implementation of state and municipal programs will solve the strategic problems of development of the region and increase its competitiveness in the long term.
REFERENCES:
1. The Governor and the Government of the Belgorod region. Official site. [Electronic resource.] - Access mode: https://www.belregion.ru/documents/re-gion_programms.php. Date of access: 16.04.2018
2. Zakharov V. M. Mechanisms of development of public administration potential in the region (based
on materials of Belgorod region) // Central Russian journal of social Sciences. 2014. №2. Pp. 46-53.
3. Information on the implementation of municipal programs of the city district «city of Belgorod» and the evaluation of their effectiveness in 2016. [Electronic resource.] - Access mode: http ://www.beladm. ru/municipalnye -pro grammy/mu-nicipalnye-programmy/informac-orodskih-celevyh-programm. Date of access: 11.04.2018
4. About the course of implementation of the state programs of the Belgorod region and assessment of their efficiency by the results of 2016. [Electronic resource.] - Access mode: http://belgorod.bezfor-mata.ru/listnews/programm-belgorodskoj-ob-lasti/57376677. Date of access: 15.04.2018
5. About the approval of the list of municipal programs of the city district «city of Belgorod» (with changes on: 14.11.2017) [Electronic resource]. - Access mode: http://docs.cntd.ru/document/412329091. Date of access: 10.04.2018
6. About the approval of strategy of social and economic development of the Belgorod region for the period till 2025 (with changes on: 25.04.2016). [Electronic resource.] - Access mode: http:// http://docs.cntd.ru/document/428596289. Date of access: 11.04.2018
7. Seldesel V. N. Efficiency of state and municipal management // Young scientist. 2016. №20. Pp.616-618.
CHANGE IN THE FORMAT OF STRATEGIC MANAGEMENT OF COMPANIES BY USING MODERN TECHNOLOGIES OF PERSONNEL CONSULTING
Rozdolskaya I.
Dr. Ekon. Professor, Department of marketing and management, Belgorod University of cooperation,
Economics and law, Belgorod, Russian Federation
Ledovskaya M.
Kand. Ekon. Sciences, associate Professor, Department of marketing and management, Belgorod University of cooperation, Economics and law, Belgorod, Russian Federation
Bolotova I.
applicant of the Department of marketing and management, Belgorod University of cooperation,
Economics and law, Belgorod, Russian Federation
Abstract
The article formulates a holistic view of personnel consulting as a modern technology of company management. The article analyzes various scientific points of view on the definition of «personnel consulting» and displays the author's approach, discusses the main tasks, functions and principles of personnel consulting. Special attention is paid to the priority strategic direction in the company - personnel consulting as an important specific management technology.
Keywords: personnel consulting, strategic management, personnel, HR consulting areas
In the context of growing economic and information integration and globalization, rapidly changing environment and increasing competition in various business sectors, company managers have high requirements for human resources management. Today, the use of such innovative technology as personnel consulting is relevant.
Authors Agaeva A. N. and Ledovskaya M. E., believe that personnel consulting is a professional activity related to the solution of various tasks facing managers in the field of human resources management, carried
out in order to increase the profitability of the business [1, 224].
Semenenko V. S. believes that personnel consulting should be understood as a type of consulting services related to solving problems in the field of personnel management, including the organization, development, optimization of certain procedures for personnel management, the results of which the recipient of the services to the enterprise is a reasonable conclusion in order to make optimal decisions affecting the profitability of the business [4,79].
According to Tselutina T. V., HR consulting -providing consulting services to top management of organizations for management personnel [5,103].
We believe that personnel consulting is a system of measures for the diagnosis, correction and improvement of the organizational structure and corporate culture of the enterprise in order to improve performance, optimize the working environment, enhance employee motivation.
The presence of highly qualified employees is not the only condition for successful business organization,
it is also necessary to have a system of effective personnel management and increase productivity of each employee.
This is impossible without the involvement of personnel consulting specialists, who help the organization in solving personnel problems, ensuring the implementation of personnel management functions at the qualitative level [2,45].
We believe that it is necessary to formulate a holistic view of personnel consulting, which is reflected in figure 1.
Figure 1. The essential content of HR consulting
The increasing shortage of personnel contributes [3,54] and it is advisable to consider its modern tech-to the development of personnel consulting in Russia nologies of personnel consulting (Fig.2).
recruiting, or recruitment
search and sale of labor resources that meet the requirements of a potential employer
staff training and advanced training
trainings seminars courses
personnel assessment allows to identify:
- employees bringing the company the most pronounced
- positive result,
- employees of the "risk group" who need special control and correction of their work,
- employees whose skills, motivation and performance is low, resulting in their contents the company generates a loss.
Creation of personnel reserve in the company
conducting regular assessment ol its stall, identities employees who are able to take and work effectively in the present or in the near future on the positions of middle and senior managers
consulting on optimization of the system of material and non-material incentives
for employees
increase ol financial justification ol personnel's salary expenses due to its strict and clear focus on the final result, as well as in stimulating the improvement of these results (sales volumes, profitability, market share, etc.) due to the competent construction of the company's motivation scheme.
optimization of staff number of staff
resolution and prevention of conflict situations with staff
audit and correction of personnel records management
Figure 2. Modern technologies of personnel consulting used in the company
We believe that the company's personnel consulting becomes the Foundation for its strategic management, namely: improvement of personnel policy, motivation of employees and management organization, planning of activities related to the correction of the so-cio-psychological climate, improvement of work between the company's divisions.
It should be noted that the most priority strategic direction in the company in the field of personnel management is HR consulting, which provides:
- improving the efficiency of the personnel motivation system by optimizing it taking into account the individual characteristics of the company and the needs of employees;
- formation of corporate culture of the enterprise through the analysis of existing traditions, rules, norms and bringing them in line with the strategic goals of the organization;
- assessment of the company's personnel potential by means of diagnostics of individual psychological characteristics of employees and groups. (criteria and procedures for assessing staff performance are being developed) [6];
- improving the efficiency of the personnel management system through the identification of problem areas and values, as well as through the disclosure of the potential of individual employees and departments as a whole.
On the basis of the above we have come to the conclusion that personnel consulting is currently a particularly common type of consulting, resorting to which, the head of the company solves issues related to the distribution of responsibility and authority, the selection of employees for senior positions, building opportunities for the development of professional career of each employee and all staff in as a whole.
REFERENCES:
1. Agaeva A. N., Ledovskaya M. E. Approaches of HR consulting to development and training organizations // Vestnik of Belgorod University of cooperation, Economics and law. 2012. No. 4. Pp. 224-228.
2. Drozdova, Y. A., Magomedova E. S. Personnel consulting in HR management: an innovative model
// Scientific Herald of VF RANXiGS. 2015. No. 3. Pp. 45-48.
3. Selivanenko OG, HR consulting and audit: textbook. - Orel: Publishing house of VF RANXiGS . 2015. 112 p.
4. Semenenko V. S. Personnel consulting and outsourcing as types of management consulting / / Scientific periodical «in SITU». 2016. No. 1-2. Pp.79-82.
5. Tselutina T. V. trends and technologies for management consulting human resources // Economics and management: issues and trends, Yaroslavl, 2011. No. 12. 103 p.
6. What is management consulting [Electronic resource] // URL: http://hr-portal.ru/article/chtotakoe-kadrovyy-konsalting (date accessed: 18.03.2017 )
SMALL COLLISION OF LARGE ACCELERATED DEPRECIATION
Vasiliev E.
Ph.D. in Economics, Assistant Professor of the Construction management and housing Chair
FSBEIHE «Tyumen Industrial University»
Vasiliev V.
Doctor of Economics, professor of the Chair of Economics in construction
FSBEI HE «Tyumen Industrial University»
МАЛЕНЬКАЯ КОЛЛИЗИЯ БОЛЬШОЙ УСКОРЕННОЙ АМОРТИЗАЦИИ
Васильев Е.В.
к.э.н., доцент кафедры Управления строительством и ЖКХ ФГБОУ ВО «Тюменский индустриальный университет», Россия, г. Тюмень
Васильев В.Д.
д.э.н., профессор кафедры Экономики в строительстве ФГБОУ ВО «Тюменский индустриальный университет»
Abstract
The problem of accelerated depreciation is considered and analytically investigated. As a result, it was shown that, all things being equal, the effect of increased depreciation on the growth of operating cash flow is insignificant, but still significant for decreased profit tax payments to the federal budget.At the same time, the amount of operating cash flow growth and the amount of dropping out taxes remains equal, which allows us to consider the choice of depreciation policy as a zero sum game (firm-budget).
Аннотация
Рассмотрена и расчетно-аналитически исследована проблема ускоренной амортизации. В результате показано, что при прочих равных условиях, влияние повышенной амортизации на прирост операционно-годенежного потока является несущественным, но одновременно значительным для сокращаемых отчислений налога от прибыли в федеральный бюджет. При этом сохраняется равенство суммы прироста операционного кэша и величины выпадающих налогов, что позволяет рассматривать выбор амортизационной политики как игру (фирма - бюджет) с нулевой суммой.
Keywords: accelerated depreciation, operating cash flow growth, change in taxes and net income, zero-sum game.
Ключевые слова: ускоренная амортизация, прирост операционного денежного потока, изменение налогов и чистой прибыли, игра с нулевой суммой.
«Как здорово, что мы столкнулись с парадоксом.
Теперь появилась надежда на развитие»
(Нильс Бор)
Краткое введение
В многочисленной экономико-финансовой литературе, трудах просветленных гуру, апостолов,
авгуров [1-3] принято полагать, что ускоренная амортизационная политика (depreciationpolicy) фирмы (то есть получение начисленных амортизационных отчислений (depreciation, amortization) как можно больше и как можно раньше) - это рациональная стратегия top-менеджеров, и это всегда «хорошо», если не «отлично». Авторы абсолютно не возражают, но полагают помнить максиму, что
