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Youth social entrepreneurship as a driver of economic and social progress of modern society
Written by M. V. Dobrynina, A. A. Andreevadoi: 10.24151/2409-1073-2023-1-37-46
Abstract. Social and economic problems, such as unemployment, sectoral discrimination,
lack of integration of young people into economic and political processes at various levels, presence
of barriers hampering young people’s access to social elevators like education and employment,
are characterized as unfavorable conditions for the development of modern youth. Unemployment
and the “not in education, employment or training” phenomenon are viewed as the most
acute and urgent socio-economic problems. The authors consider social youth entrepreneurship
as one of the solutions to the problem of youth employment. They have also pointed out that social
entrepreneurship has a synergistic eff ect, having a positive impact on social and environmental
processes in local communities, providing young people with access to sources of income, education
and self-development, pointing out ways of social transformation, infl uencing both values and
institutions.
Keywords: youth entrepreneurship, unemployment, social development, innovation, ecology,
values
For citation: Dobrynina M. V., Andreeva A. A. “Youth Social Entrepreneurship as a Driver of
Economic and Social Progress of Modern Society”. Economic and Social Research 1 (37) (2023):
37—46. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-37-46
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Economic model of centralized resource management in the context of pandemic risks: relevance and prospects of implementation
Written by D. N. Valeevdoi: 10.24151/2409-1073-2023-1-29-36
Abstract. The prospects of risk management through the implementation of anti-crisis resource
management strategy are analyzed. It is suggested that economic actions taken to combat
the COVID-19 virus threat and possible next pandemics are not fully estimated, although they
are very promising. Based on the data on eff ective management strategies implemented during the
COVID-19 pandemic, the prospects for the implementation of anti-crisis resource management
models, tested as well as being under development, are considered. A model of centralized management
of strategic health resources has been proposed.
Keywords: management, resource management, risk management, pandemic, government
regulation, regulated distribution, supply-and-demand dynamics
For citation: Valeev D. N. “Economic Model of Centralized Resource Management in the
Context of Pandemic Risks: Relevance and Prospects of Implementation”. Economic and Social
Research 1 (37) (2023): 29—36. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-29-36
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issledovaniya = Economic and Social
Research 1 (29) (2021): 72—81. (In Russian).
https://doi.org/10.24151/2409-1073-2021-1-
72-81
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Improvement of accounting methods in the cost management system
Written by O. A. Alatortseva, N. A. Malakhova, M. K. Mansurova, D. V. Sukharevadoi: 10.24151/2409-1073-2023-1-15-28
Abstract. In this work, the authors analyzed four methods of cost management: regulatory
method, ABC method, direct costing, and method of cost accounting for responsibility centers —
on the example of AO “Logika”, industrial gas manufacturer based in Zelenograd. The advantages
and disadvantages of these accounting methods were substantiated. The authors have proposed
choices of cost accounting method, optimal for the considered enterprise in terms of development
stability and production process effi ciency.
Keywords: cost management methods, regulatory method, direct costing, activity-based costing,
ABC method, cost drivers, cash pooling agreement, break-even point
For citation: Alatortseva O. A., Malakhova N. A., Mansurova M. K., Sukhareva D. V. “Improvement
of Accounting Methods in the Cost Management System”. Economic and Social Research
1 (37) (2022): 15—28. (In Russian). https://doi.org/10.24151/2409-1073-2023-1-15-28
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