PDF: |
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Author(s): |
Samkov T. L., |
Number of journal: |
1(70) |
Date: |
March 2025 |
Annotation: |
The paper presents a model reflecting the financial
relations of industrial and commercial enterprises in the region
by formalizing mutual cash flows that appear as part of payments
for products supplied to each other by these enterprises. To build
the model, a variant of the Leontiev’s intersectoral balance model
was used, which describes the formation of unit production cost.
The article examines the work of other authors in this field, shows
their shortcomings in relation to the model presented in this work,
namely: accounting cost only for products produced by other
industries, but not imported from outside the region; insufficient
attention paid to all types of tax payments and tax preferences,
lack of use of the tool subsidies and government financing, lack of accounting for short-term and long-term loan payments, as
well as financial flows for supply chains, interregional and for-
eign trade operations. The model introduces an operating profit
indicator as an indicator of industrialization. The relevance of
the article is determined by the need to improve the efficiency
of the use of financial resources by Russian enterprises. In the
context of sanctions pressure and increased costs for “gray
imports” of components and equipment from manufacturers (with
creating their analogues), there is an urgent need for complex
accounting systems for the entire cost of manufacturing and trad-
ing enterprises, including means to stimulate the production of
inexpensive materials and equipment. The tools for the effective
implementation of this strategy are provided by the constructed
model. Through it, the specialist will be able to formulate and
solve a wide range of tasks for managing intermediate and gener-
al corporate costs in order to ensure economic growth of the fuel
and energy and non-energy segments of the Russian economy.
At the same time, the fuel and energy sector segment is expected
to transfer part of their free financial resources to stimulate the
growth of non-energy sectors. |
Keywords: |
region’s economy, Leontiev’s model, intersectoral
balance, financial flows, economic sector, specific logistics costs,
direct and network cost coefficients, operating profit, framework
conditions of the financial balance, fuel and energy complex |
For citation: |
Samkov T. L. Mathematical and informational support of the risk of disequilibrium in financial intersectoral
balance of the region’s economy. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;1(70):29—43. DOI: 10.25683/
VOLBI.2025.70.1190. |