The article discusses various options for inter-company interaction in supply chains with vertical links in the implementation of transfer pricing policy. The analysis focuses on the degree of vertical integration of the chain and the problem of choosing the most optimal transfer price when transferring components along the technological chain. The aim of the study is to compare the results of theoretical transfer pricing models for different variants of interaction between participants in supply chains from the perspective of market efficiency and profitability of the participants themselves. The article substantiates the influence of the degree of integration of firms in the chain on achieving higher performance indicators of the entire structure, and the transfer pricing mechanism is considered as a strategy to increase the competitiveness of chain participants. The article provides two ways to set transfer prices depending on the configuration of the chain: at the cost level and at the market price level. It is shown that the overall efficiency of the entire chain will be higher with the integration of participants, when internal prices are determined at the cost level. In case of incomplete integration, the effectiveness of the chain is lower. It has been found that despite the large influence of transfer prices on the market price of the finished product, the strength of this influence decreases as the costs of the focus company approach their maximum level under the specified parameters of the demand function. The methodology of the research is the concept of a vertically integrated structure within the framework of neoclassical theory, economics of industrial markets, supply chain management. The scientific novelty of the study is the development of a methodological framework for the study of transfer pricing policy in supply chains as systems focused on the market demand function, i. e. the activities of all participants in the chain are set up to produce and sell the volume of goods that are in demand. The article proposes a formal model demonstrating the case of partial contracting, which makes it possible to analyze the incentives for choosing a pricing method for the transfer of components, depending on the method of coordinating activities (forward or backward). Continue... | |
The article examines the key aspects of developing a “roadmap” for managing digital supply chains in China’s transport and logistics networks. The relevance of the topic is driven by the need to modernize logistics infrastructure as part of the “Belt and Road Initiative”, as well as by China’s growing role as a global logistics and trade hub amid complex economic and political conditions. The growth of international trade and the transition to sustainable development models require the implementation of innovative approaches capable of ensuring the flexibility and adaptability of supply chain management in China’s transport and logistics networks. The aim of the study is to develop a “roadmap” for managing digital supply chains in China’s transport and logistics networks. This process includes an analysis of key technological and managerial solutions aimed at the digital transformation of the country’s logistics system, improving its efficiency, transparency, and adaptability to global challenges. The methodology is based on the principles of system-evolutionary analysis, which allows for identifying the interconnections between fundamental logistics paradigms and their dynamics in the context of digital transformation. This conceptual approach is complemented by road mapping, facilitating structured and long-term change planning. The novelty of the research lies in a comprehensive and multi-level approach to digitalizing supply chains, ensuring the adaptability, efficiency, and sustainability of China’s logistics system in response to modern technological and economic challenges. The study’s results confirm that the development and implementation of the “roadmap” for digital supply chain management not only enhance the efficiency of the transport and logistics system but also establish a sustainable foundation for long-term development, strengthening China’s international position. The practical implementation of the “roadmap” creates a platform for the harmonious development of transport and logistics systems, fostering collaboration among participating countries within a unified digital space. Continue... | |
Digital transformation, the transition of companies to a remote form of work, the formation of new business models and the development of digitalization over the past few years have established a complex and rapidly changing business environment. The scientific novelty of the article is the modifying role of information security for business. Information security for sustainable business development should be considered as a strategic business unit with a specific innovation program reflected in the corporate development strategy of the company. The study noted that today it is not enough for a business to have software for information security, it is important to consider information security comprehensively with the elaboration of processes, solutions, procedures and the creature of local acts. The conclusions on each factor influencing effective business development are presented. The necessity of improving the regulatory and legal sphere in the field of information security is identified and the rationale for the importance of supporting the implementation of Russian technological solutions along with the increasing role of information security in the company's activities is presented. In the context of digitalization, business information security is the basis for protecting the company's commercial data and maintaining competitiveness in the market. It is proved that the Russian information security market and Russian business are actively and dynamically developing, and the further development of the business depends on its resistance to cyberattacks. It is reasonably proved that business information security in the context of digitalization is the main condition for the success of all commercial activities. The theoretical and practical significance of the study lies in the influence of the consideration of information security factors on the sustainable development of business without reference to the field of activity and it is shown that taking into account these factors is necessary for both small and large businesses. The dynamics of improving regulatory and legal documents in the field of information security is shown, the influence of the normative and terminological apparatus of information security on the development of business solutions in the context of digitalization is revealed. Continue... | |
№ 2(104)
30 april 2025 year
Rubric: Entrepreneurship Education Authors: Alekseeva E., Filippova D., Pogorelova A. Y., Potapova O. |
The article studies the use of interactive methods of teaching professional activity in educational programs for entrepreneurs, indicating the use of the stress case method, which contributes to the formation of flexible and adaptive skills in students. An idea of the stress case method, the possibilities of its use in various fields of activity are given, and the possibilities of its use in entrepreneurship training are identified. It has been established that the stress case method promotes the development of critical thinking and quick decision-making skills, which is especially important in conditions of uncertainty. The study revealed the influence of interactive teaching methods on the level of training of professional entrepreneurs, which is reflected in the level of competitiveness of the university as a whole. The article presents a program for conducting interactive educational practice “Stress Case” within the framework of training in the profile “Entrepreneurship”, based on the results of which it is proposed to include stress cases in the practical part of training entrepreneurs within the framework of the implementation of disciplines included in the core of professionally oriented ones, which will allow developing entrepreneurial skills and competencies in students. Continue... |
The purpose of the article is to update the issues of rooting professional standardization in the Russian entrepreneurship system in order to ensure the competitiveness of the latter at the current stage of the development of the Russian economy. Based on the functional theory of entrepreneurship and ideas about entrepreneurship as a special type of professional activity in the system of division of social labor, which are gradually taking root in the scientific perception of the phenomenon under consideration, the author systematizes the topics of analysis, consistently focusing on issues of increased interest in the academic and business communities. These include the terminological fixation of the meaning and features of the subject of entrepreneurship as a type of professional activity; identification of the unique place and importance of entrepreneurship in the system of division of social labor; consideration of the key features of entrepreneurial employment, which does not provide for the entry of business entities into labor relations with employers; research of ways to harmonize the basic characteristics of entrepreneurship as a type of professional activity through standardization of the latter; substantiation of the importance of adopting the professional standard "Entrepreneur" for increasing the competitiveness of the Russian national economy and Russian education in an environment of increased competition in global markets; identification of contradictions in the regulatory framework that narrow the corridor of possibilities for adopting the professional standard "Entrepreneur" and identification of directions for its consistent expansion. The special objects of consideration are the labor functions of entrepreneurs in a competitive environment, the differences between professional and non-professional entrepreneurship, the multifunctional and intersectoral nature of the professional standard "Entrepreneur", the composition of the areas of application of the latter through the regulation of entrepreneurs' communications with their environment, the industry specification of the qualification characteristics of entrepreneurship as a type of professional activity. Continue... | |
№ 3(105)
30 june 2025 year
Rubric: The practice of entrepreneurship in a competitive environment Authors: Djukic P., Boyko A., Knyazeva I. |
Considering the involvement of businesses in the ESG agenda, the authors proposed a structured matrix of 6 areas of the Sustainable Development Goals and examined their impact on the development of an ESG compliance system in order to form the most organic business model, as well as flexible business reformatting models, including through M&A (Merger and Acquisition) transactions. The business is moving towards the implementation of the ESG agenda in various business models, including expanding the scope of operation towards effective concentration and creation of ecosystems based on digital solutions and artificial intelligence tools. At the intersection of two global strategic processes (the process of economic concentration of companies and the process of sustainable development), a new factor has been identified – mergers and acquisitions, modeled within the framework of ESG programs, which become the most valuable in the development strategy of the combined companies. In the context of the importance of environmental, social and corporate business transformation, the article presents the author's view on the place and role of ESG groups of factors in initiating M&A transactions. Accordingly, the proposed article is of interest to companies envisaging the creation and development of ESG compliance and considering potential participation in concentration processes. In the near future, the demands of environmental, social and corporate business transformation will actively drive companies to create the most effective alliances that ensure the sustainable development of society. This article is a logical continuation of the previously published article "The motivational role of the ESG factor in economic concentration transactions" (issue of the journal no. 5 for 2023). Continue... |