scholarly journals BUDGETING AS AN EFFECTIVE TOOL FOR INTERNAL PLANNING OF DEFENSE-INDUSTRIAL COMPLEX

2021 ◽  
pp. 59-68
Author(s):  
М.С. Кузьмина ◽  
И.И. Тонких
Keyword(s):  
Manufacturing Sector ◽  
Practical Experience ◽  
Planning System ◽  
Industrial Complex ◽  
Military Industrial Complex ◽  
Parent Organization ◽  
Industry Affiliation ◽  
And Control ◽  
The Military ◽  
Budget Execution

Введение. Развитие методического обеспечения системы управления и планирования предприятий оборонно-промышленного комплекса обуславливает применение различных функциональных инструментов с использованием экономических, математических и статистических методов, позволяющих повысить эффективность деятельности предприятий оборонно-промышленного комплекса на основе принципов формализации, системности, регулярности. Данные и методы. Теоретической основой явились научно-исследовательские труды российских и зарубежных ученых, связанные с проблемами планирования, учета и контроля затрат, бюджетирования предприятий производственного сектора, практический опыт предприятий оборонно-промышленного комплекса. Полученные результаты. В статье уточнено понятие внутрифирменного планирования на предприятиях оборонно-промышленного комплекса, рассмотрены принципы внутрифирменного планирования, позволяющие адаптироваться к условиям цифровизации экономики, представлены функции бюджетирования и этапы постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом отраслевой специфики и в рамках реализации подхода к процессу бюджетирования «снизу вверх/сверху вниз». Исследовано распределение полномочий в рамках методологического обеспечения бюджетного процесса между предприятиями оборонно-промышленного и головной организацией холдинга, к которому они относятся, и обозначены существенные критерии исполнения бюджета. Заключение. Рассмотрены особенности реализации процедуры постановки системы бюджетирования на предприятиях оборонно-промышленного комплекса с учетом их отраслевой принадлежности. Introduction. The development of methodological support for the management and planning system of enterprises in the military-industrial complex determines the use of various functional tools using economic, mathematical and statistical methods; allowing to increase the efficiency of the enterprises of the military-industrial complex on the basis of the principles of formalization, consistency, and regularity. Data and methods. The theoretical basis was the research works of Russian and foreign scientists related to the problems of planning, accounting and control of costs, budgeting of enterprises in the manufacturing sector, and the practical experience of enterprises of the military-industrial complex. Results. The article clarifies the concept of intra-firm planning at enterprises of the military-industrial complex, considers the principles of intra-firm planning, which make it possible to adapt to the conditions of digitalization of the economy, presents the budgeting functions and stages of setting up a budgeting system at enterprises of the military-industrial complex, taking into account the industry specifics and as part of the implementation of the approach to the process bottom-up / top-down budgeting. The distribution of powers within the framework of the methodological support of the budgetary process between the enterprises of the military-industrial and the parent organization of the holding to which they belong has been investigated, and essential criteria for budget execution have been identified. Conclusion. The features of the implementation of the procedure for setting up the budgeting system at the enterprises of the military-industrial complex, taking into account their industry affiliation, are considered.

PROBLEMATIC ISSUES OF MANAGING THE PROCESS OF INVESTING IN INNOVATIVE DEVELOPMENTS OF MILITARY-INDUSTRIAL ENTERPRISES

2020 ◽  
Vol 3 (12) ◽  
pp. 79-83
Author(s):  
E. A. POLYATKOVA ◽  
Keyword(s):  
Practical Experience ◽  
Bank Loans ◽  
Industrial Complex ◽  
Industrial Enterprises ◽  
Military Industrial Complex ◽  
Holding Company ◽  
Funding Sources ◽  
Net Profit ◽  
State Defense ◽  
The Military

The enterprises of the military-industrial complex, whose main income comes from the state defense order, under the conditions of the current pricing for products supplied to state customers, do not form a sufficient amount of net profit, which could be used for investment in research and development. This fact also causes difficulties in attracting bank loans and other borrowed funds to finance such projects. This article describes the practical experience of a holding company in the ammunition industry in managing the process of investing in innovative developments and problematic issues concerning funding sources for these projects.

Material networks: architecture, computers, and corporations

2017 ◽  
Vol 21 (1) ◽  
pp. 74-80 ◽  
Author(s):  
Reinhold Martin ◽  
Nathalie Bredella ◽  
Carolin Höfler
Keyword(s):  
System Theory ◽  
Industrial Complex ◽  
Postwar Period ◽  
Theoretical Understanding ◽  
Internal Logic ◽  
Military Industrial Complex ◽  
And Control ◽  
The Military ◽  
Contemporary Architecture ◽  
History And Theory

Reinhold Martin has been writing about industrial corporate architectures and the ways in which they function as technologies of organisation. Looking at the military industrial complex of the postwar period, he connects the discourses of cybernetics, system theory, and architecture. His studies offer a historical and theoretical understanding of architecture as a material complex with its own internal logic that integrates formats of vision, hearing, cognition, and communication into a semi-coordinated ensemble. In his publications on the history and theory of modern and contemporary architecture he deals with structures that characterise the design, the perception, and the communication of architecture, but are often beyond visibility and control. Rather than limit his scope to individual media, he takes up architecture as ‘apparatus of intermediation’.

scholarly journals Russian military expenditure: What's behind the curtain?

2007 ◽  
Vol 2 (1) ◽  
Author(s):  
Vasily Zatsepin
Keyword(s):  
Federal Budget ◽  
Military Expenditure ◽  
Defense Spending ◽  
Budget Process ◽  
Industrial Complex ◽  
Military Industrial Complex ◽  
Russian Military ◽  
And Control ◽  
The Military

The article views the Russian defense budget as a representation of national strategic interests, priorities, and policies. Although Russia conforms to the United Nations' statistical standard for reporting military expenditure, several budget categories are hidden in other parts of the federal budget. Transparency in defense spending has been decreasing steadily. The budgeting process itself is cumbersome and opaque. Parliamentary control over the budget process and control over the execution of defense appropriations are limited. Importantly, frequent changes in the system of national accounting impede historical comparisons. The study finds that the low quality of defense management, dominated by members of the military-industrial complex, is a major problem locking Russian defense policy in an institutional trap.

Features of the Impact of the Rhythm of Production on the Efficiency of Enterprises of the Military-Industrial Complex

2019 ◽  
Vol 7 (1) ◽  
pp. 20-24
Author(s):  
Е. Гункин ◽  
E. Gunkin
Keyword(s):  
The State ◽  
Planning System ◽  
Industrial Complex ◽  
Military Industrial Complex ◽  
The Cost ◽  
State Defense ◽  
The Military ◽  
The Impact ◽  
Practical Recommendations

In the article, on the example of one of the enterprises of the military-industrial complex — JSC CKBA, the planning system operating at the enterprise is considered, the problems of its functioning are revealed on the example of the execution of the state defense order 2017. The influence of the rhythm of production on the cost and profitability of production is established. Practical recommendations for improving the quality of planning and improving the efficiency of production activities of the enterprise are proposed. Testing of the proposals confirmed the successful performance of JSC CKBA of tasks the state defense order 2018. The results of verification of actual costs under the executed state contracts of the military representation of the Ministry of Defence of the Russian Federation accredited at the enterprise were used as analytical material.

The aspects of the innovation of the military-industrial complex and its significance for the national security of Russia

2020 ◽  
Vol 10 (1) ◽  
pp. 15-20
Author(s):  
Irina Orlova ◽  
Artem Sukharev ◽  
Maria Sukhareva ◽  
Mikhail Deikun
Keyword(s):  
National Security ◽  
Systematic Approach ◽  
Defense Industry ◽  
World Market ◽  
Modern World ◽  
High Tech ◽  
Industrial Complex ◽  
Military Industrial Complex ◽  
The Russian Federation ◽  
The Military

The main objective of the article is to substantiate a systematic approach to the introduction of all types of innovations in the development of the military-industrial complex of the Russian Federation. The relevance of the study is due to the fact that in the modern world it is especially important to ensure the national security of the country and the defense industry plays a crucial role in this. At the same time, one cannot but note the importance of the defense industry in the production of high-tech civilian products and dual-use products, which enhances the country's competitiveness in the world market. In addition, the relevance of the topic is due to the presence of rather serious problems in the Russian defense industry, which require immediate resolution. The article uses the methodology of structurally functional analysis, the institutional approach and the method of comparative assessments. The authors conclude that technological innovation alone will not be able to achieve strategic results for ensuring national security, only in conjunction with organizational, product, social and marketing innovations, the domestic defense industry is able to solve its tasks.

Cinema's Military Industrial Complex

2018 ◽  
Keyword(s):  
World War Ii ◽  
World War I ◽  
Mobile Technologies ◽  
Industrial Complex ◽  
Physical And Mental Health ◽  
World War ◽  
Film Exhibition ◽  
Record Keeping ◽  
Military Industrial Complex ◽  
The Military

Cinema’s Military Industrial Complex examines how the American military has used cinema and related visual, sonic, and mobile technologies to further its varied aims. The essays in this book address the way cinema was put to work for purposes of training, orientation, record keeping, internal and external communication, propaganda, research and development, tactical analysis, surveillance, physical and mental health, recreation, and morale. The contributors examine the technologies and types of films that were produced and used in collaboration among the military, film industry, and technology manufacturers. The essays also explore the goals of the American state, which deployed the military and its unique modes of filmmaking, film exhibition, and film viewing to various ends. Together, the essays reveal the military’s deep investment in cinema, which began around World War I, expanded during World War II, continued during the Cold War (including wars in Korea and Vietnam), and still continues in the ongoing War on Terror.

The Washington Consensus, liberal ideas and terms of the military-technological policy

2020 ◽  
Vol 16 (11) ◽  
pp. 2103-2123
Author(s):  
V.L. Gladyshevskii ◽  
E.V. Gorgola ◽  
D.V. Khudyakov
Keyword(s):  
United States ◽  
Production Management ◽  
Developed Countries ◽  
The United States ◽  
Internal Quality ◽  
Industrial Complex ◽  
Active Involvement ◽  
Military Industrial Complex ◽  
Industrial Complexes ◽  
The Military

Subject. In the twentieth century, the most developed countries formed a permanent military economy represented by military-industrial complexes, which began to perform almost a system-forming role in national economies, acting as the basis for ensuring national security, and being an independent military and political force. The United States is pursuing a pronounced militaristic policy, has almost begun to unleash a new "cold war" against Russia and to unwind the arms race, on the one hand, trying to exhaust the enemy's economy, on the other hand, to reindustrialize its own economy, relying on the military-industrial complex. Objectives. We examine the evolution, main features and operational distinctions of the military-industrial complex of the United States and that of the Russian Federation, revealing sources of their military-technological and military-economic advancement in comparison with other countries. Methods. The study uses military-economic analysis, scientific and methodological apparatus of modern institutionalism. Results. Regulating the national economy and constant monitoring of budget financing contribute to the rise of military production, especially in the context of austerity and crisis phenomena, which, in particular, justifies the irrelevance of institutionalists' conclusions about increasing transaction costs and intensifying centralization in the industrial production management with respect to to the military-industrial complex. Conclusions. Proving to be much more efficient, the domestic military-industrial complex, without having such access to finance as the U.S. military monopolies, should certainly evolve and progress, strengthening the coordination, manageability, planning, maximum cost reduction, increasing labor productivity, and implementing an internal quality system with the active involvement of the State and its resources.

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