Management

The article describes the existing order of the reflection of work in progress on the balance sheet. It is established, that the current system needs improvement.

The paper considers the theoretical basis and methodological support to the integrated application of statistical techniques in value analysis.

Introduction. In the modern world, the introduction of innovations is becoming one of the main ways of economic development of both organizations and states. In this regard, the process of switching Russian economy to the innovative way of development acquires special importance. Still in 2011, the Government approved the Strategy for Innovative Development of Russia until 2020: it formulates the goals of the country’s long-term development and indicators that characterize their implementation. Import substitution was identified as one of the key factors contributing to the achievement of these goals. The aim of the work is to study the impact of import substitution on the effectiveness of the implementation of the Strategy for Innovative Development of Russia. Theoretical analysis. Import substitution processes in Russian economy began in the late 1990s. The main reason at that time was the ruble devaluation, due to which the volume of imports in 1998–1999 decreased by more than 30%. Imports replacement became possible by increasing the supply of domestic producers who resumed the use of previously mothballed facilities. According to a number of Russian economists, during this period import substitution was one of the key drivers of GDP and industrial production growth in the country. In the 2000s, import substitution processes began to take on a point-by-point rather than a mass factor: they took place in those industries where Russian enterprises had clear competitive advantages. In 2014, following the implementation of economic sanctions against Russia, the Government adopted a number of measures aimed at intensifying import substitution in the country. Empirical analysis. The text of the strategy identifies import substitution as one of the key factors in the innovative development of the domestic economy. The paper considers the impact of the ongoing policy of import substitution on the achievement of the strategic goals of Russia’s innovative development. A statistical analysis of indicators characterizing the effectiveness of ongoing measures in the field of import substitution and stimulation of innovative development was carried out. Results. According to the results of data statistical analysis, a conclusion is obtained that the target indicators in the field of import substitution have not been achieved: in key sectors of the economy there is still a high dependence on supplies of foreign products. Innovative technologies used by domestic organizations are still mainly of import origin. At the same time, indicators of innovation activity in Russia remain significantly lower than in foreign countries. This situation relates mainly to such factors as lack or shortage of organizations funds, long payback period of investments in innovation, lack of qualified personnel, as well as reduction of opportunities in cooperation with other enterprises and scientific organizations.

The author’s approach to a problem of development of system of advancement of scientific achievements is developed. Organizationaleconomic conditions of formation of system of advancement of scientific achievements are investigated, it is presented evolutionary development of teoretiko-methodological, organizational-administrative and economic-financial mechanisms of functioning of system.