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Трансфертное ценообразование как инструмент повышения рентабельности проектной деятельности
Аудит и финансовый анализ. 2014. № 1. С. 339–345.
Kuznetsova E. V., Воронкова Н. Ю.
The transfer pricing methods for project-oriented companies activity planning is discussed. We mean here the companies performing projects with the aid of several business units. The methods’ comparative analysis is performed. Their applicability for companies fulfilling projects for external customers in such areas as consulting, R&D, audit, etc. is estimated. The cost-plus method based on total cost is shown to be the most appropriate for this class of companies. The total employee man-hour cost calculation is proposed to perform on the grade system basis. This approach promotes chiefs of companies departments to minimize expenses and to improve project staff occupancy. This in turn improves actual project activities profitability. Some illustrative examples for main article items are presented.
Research target:
Economics and Management
Language:
Russian
Lola I. S., Asoskov D., [б.и.], 2026.
Центр конъюнктурных исследований Института статистических исследований и экономики знаний НИУ ВШЭ представляет информационный обзор, характеризующий деловые тенденции, сложившиеся в отрасли информационных технологий (ИТ-отрасль) в 2025 г.
Работа базируется на результатах ежегодного специализированного конъюнктурного мониторинга деловой и цифровой активности около 700 организаций, оказывающих информационно-технологические услуги (код по ОКВЭД 2 – 62, 63). Мониторинг проводился АНО ИИЦ «Статистика России» по заказу ...
Added: May 20, 2026
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Центр конъюнктурных исследований Института статистических исследований и экономики знаний Национального исследовательского университета «Высшая школа экономики» подготовил информационно-аналитический материал, характеризующий экономические настроения российских предпринимателей и потребителей в I кв. 2026 г. - «Индекс экономического настроения (ИЭН ВШЭ)». Информационная база мониторинга содержит накопленную за 1998-2026 гг. категориальную статистику «балансов мнений», базирующуюся на ответах респондентов. Такая «мягкая» качественная статистика ...
Added: May 20, 2026
Кумар В., MSW Management 2026 Vol. 36 No. 1s P. 1746–1753
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Added: May 19, 2026
Tekic A., Nguen C. M., Business Horizons 2026 Article In Press, Journal Pre-proof
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This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, ...
Added: May 19, 2026
Semerikova E. V., Салов А. И., The Journal of the New Economic Association 2026 Vol. 1 No. 70 P. 221–237
In this paper, we assess the extent of agglomeration externalities that
mirror on labour productivity gains while accounting for the direct and indirect effects
of transportation exposure. To this end we combine data on the local average wage and
employment with comprehensive information on the public transportation and road networks
of the Saint Petersburg Metropolitan Area, one of the ...
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Voytenkov V., Emerging Markets Review 2026 No. 101482 P. 1–37
This paper examines the effects of the 2008, 2014, and 2020 crises on household consumption patterns in Russian regions. The micro-level analysis is conducted using quarterly data from Rosstat's Household Budget Survey. Dependent variables are expenditure on food at home, out-of-home, alcohol, non-food items, services. Explanatory variables are household characteristics and dummy variables that capture ...
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Lodiagin B., Nazarova V., Rincon C. J., URBAN, PLANNING AND TRANSPORT RESEARCH 2026 Vol. 14 No. 1
This study applies an established social cost–benefit analysis (CBA), combined with sequential shock scenarios (COVID-19 and the post-2022 sanctions) and Monte Carlo sensitivity analysis, to evaluate the welfare robustness and recovery dynamics of the Pulkovo Airport PPP renovation project (St. Petersburg, Russia). Using traffic, operations, and cargo forecasts through 2040, we compare a pre-shock baseline ...
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Brodetskiy G., Gerami V., Shidlovskii I. et al., Транспорт: наука, техника, управление 2026 № 3 С. 3–8
В статье предложен специальный метод модификации процедур многокритериальной оптимизации. Он позволяет расширить набор критериев выбора, чтобы учитывать предпочтения лица, принимающего решения (ЛПР) как раз в моделях транспортного обеспечения работы цепей поставок. Реализуется изменение наклона направляющей для линий уровня критерия выбора в пространстве значений частных критериев (с нацеливанием выбора на утопическую точку). Разработаны и представлены требуемые ...
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Федоров Н. С., Финансовый журнал 2025 Т. 17 № 6 С. 99–112
The DCF model is one of the most commonly used models in valuing companies for investment deci sions. Nevertheless, estimating the accuracy of this model remains an important research question. This article presents an assessment of the accuracy of DCF model specifications based on analyzing the variance of fair share prices of companies listed on ...
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Федоров Н. С., Финансы и бизнес 2025 Т. 21 № 3 С. 34–50
Currently, the role of artificial intelligence is increasingly playing a significant role in various fields, including the increasing role of machine learning in finance. On the other hand, company valuation remains an important part of research due to its difficulty in correctly predicting the accuracy of target stock prices. This study provides an analysis of ...
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Kornienko S., Ismakaeva I., Senina A., Отечественная и зарубежная педагогика 2026 Т. 1 № 2 (113) С. 91–102
In the digital age, digital proficiency is becoming a key literacy of the 21st century, particularly relevant for students in humanities education programs. This article proposes a comprehensive model for integrating digital technologies into humanities education at a university. The methodology relies on case studies and design-based research elements, including analysis of regulatory documents, educational ...
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Tsiteladze D., Шарова А. М., Научные исследования и разработки. Российский журнал управления проектами 2025 Т. 4 № 53 С. 28–41
This paper analyzes concepts, methods, and techniques for collecting and tracing requirements in project management. It presents a detailed classification of requirements and compares various approaches to their collection and tracing. This study revealed that, despite the extensive study of requirements collection in project management in both scientific and applied literature, virtually all current recommendations ...
Added: April 13, 2026
Molodchik M., Пуртов И. Б., Управленческие науки 2026 Т. 16 № 1 С. 103–115
Целью исследования стала систематизация инструментов управления проектным опытом (УПО) и разработка рекомендаций для российских промышленных предприятий. Использованная в ходе работы методология основывается на анализе публикаций российских и зарубежных авторов, изучении отдельных кейсов управления проектами, а также экспертных оценок опытных сотрудников промышленных компаний, непосредственно участвующих в проектной деятельности. В результате исследования, во‑первых, выделены основные этапы УПО; во‑вторых, предложена классификация механизмов управления проектным ...
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Ustyuzhanin V., / Series Econometrics "arxiv". 2026.
This paper proposes Covariate-Balanced Weighted Stacked Difference-in-Differences (CBWSDID), a design-based extension of weighted stacked DID for settings in which untreated trends may be conditionally rather than unconditionally parallel. The estimator separates within-subexperiment design adjustment from across-subexperiment aggregation: matching or weighting improves treated-control comparability within each stacked subexperiment, while the corrective stacked weights of Wing et ...
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Obukhov A., В кн.: Учебно-исследовательская деятельность в системе общего, дополнительного и профессионального образования: материалы XVI Всероссийской научно-практической конференции с международным участием, посвященной 30-летию классического университетского образования в Республике Бурятия (Улан-Удэ, 27–28 ноября 2025 г.).: Улан-Удэ: Издательство Бурятского госуниверситета им. Д. Банзарова, 2026. С. 10–21.
In summer of 2025 a student research expedition led by the National Research University Higher School of Economics (HSE) was conducted in the Republic of Buryatia. The expedition was titled "People in Harmony with Nature: Interaction
between Schools in the Republic of Buryatia and Specially Protected Natural Areas." The expedition was implemented in collaboration with D. Banzarov BSU. ...
Added: April 2, 2026
Штефан А. Н., Макушева Ю. А., Кирьян О. М. et al., Конкурентоспособность в глобальном мире: экономика, наука, технологии 2026 № 3 С. 361–365
The modern economic environment is characterized by an unprecedented rate of technological change, which objectively justifies the need to transform approaches to organizational management. The digital economy is becoming a dominant paradigm, requiring companies to not simply implement individual software products but to fundamentally rethink business processes and management methodologies. In this context, project management ...
Added: April 2, 2026
Vorchik A., / Social Science Research Network. Серия SSRN Working Paper Series "SSRN Working Paper Series". 2026.
This article is devoted to the phenomenon of intrinsic motivation, to understand which two models are proposed. We study how positive/negative intrinsic motivation to work (experienced utility) affects worker's individual labour supply (model I) and the amount of effort they exert (model II). In model I, we use intrinsic motivation to explain the positive/negative slope ...
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Rossinskaya A., В кн.: #НЕЙРОМАГИ: ПРОЕКТИРОВАНИЕ ОБРАЗОВАТЕЛЬНОЙ ИНФРАСТРУКТУРЫ.: Экон-Информ, 2025. С. 161–166.
The article presents the results of the analysis of project and research competitive works of schoolchildren of 8–10 grades in Urban Studies on the material of the All‐Russian competition of scientific and technological projects «Big Challenges» and the open city scientific‐practical conference «Science for Life», presented in 2020–2022, on the basis of which four groups ...
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Vorchik A., Мамышев М. А., / Series Social Science Research Network "Social Science Research Network". 2025.
In this paper, we develop a formal mathematical model aimed to explain the Dunning-Kruger effect that beginners systematically overestimate their own competence in various fields of knowledge and activity. We argue that the Dunning-Kruger effect arises from the emotional nature of confidence combined with unknown unknowns that it simply can not take into account due ...
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Musaev A. U., Vorchik A., / Series Social Science Research Network "Social Science Research Network". 2026.
This paper attempts to model the evolutionary theory of modernization and democratization. The model reflects the key provisions of R. Inglehart and C. Welzel's theory and provides a microfoundation for the adaptation of subjective values to the objective importances of the survival factors and the structure of the labour markets from the perspective of evolutionary ...
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Antsygina A., Teteryatnikova M., Tremewan J. C. et al., / Series "SSRN Working Paper Series". 2025.
Many competitive environments allow for a third party to be indirectly involved by supporting one or both sides in the conflict. Such support can come from trade partners, colleagues, or allies, who can in turn benefit from a supported party's success. We use theory and an experiment to investigate how support relationships develop endogenously in ...
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Akhmedova A., / Series "SSRN Working Paper Series". 2026.
The study explores a psychological phenomenon of inaction inertia-avoiding action after missing a more favourable opportunity. Unlike action inertia (e.g.,sunk costs effect), inaction inertia has been less studied, particularly in economic contexts. Considering the reference dependent nature of the phenomenon, I build on the work of Kőszegi and Rabin (2006) to examine how past experiences ...
Added: January 23, 2026
Kuchumova (Paramonova) Y. A., Ozhegova A., Зорина К. С., / Series SSRN "Available at SSRN 6108727". 2026.
Simplified tax regimes with explicit eligibility thresholds are a common tool which reduces tax burden but distorts firms’ behavior, creating local bunching just below the threshold. However, we show that when firms have access to business splitting their responses extend far beyond the local margin. Our model demonstrates that splitting reduces local bunching but amplifies ...
Added: January 21, 2026