Suchergebnisse

Situational approach in management and continuous experimentation becomes a style of doing business for creators of breakthrough new products and innovative start-up companies. A company that successfully started with a breakthrough product, and developed into successful structured business, after some time, would start to lose its ability to create breakthrough new products. Internal corporate procedures and business processes, including the process of creating a new product become more formalized. Exploratory type of works at the initial stage, full of uncertainties in the process of new product development, is poorly formalized and requires flexible approach in management. Creative chaos that was on a start-up stage and that feed teams with fresh ideas disappears. Fireplace for creativity fades. Loss of this competitiveness is a serious argument to develop new approaches to arrange process of creating new products in a mature stage of business development. In the article based on experience in new product development we explore this actual problem and propose a novel approach for the passage of the high uncertainty stage, called "the fuzzy front end of innovation", to create innovative products in matured businesses.

This article studies one of the most complicated and yet popular company management tools, the transfer pricing. The author considers the aims and purpose of transfer pricing, the formation of a transfer pricing system as a company management tool, popular viewpoints on transfer price calculation methodologies, strengths and weaknesses of the existing approaches, and offers a hypothesis on transforming transfer pricing methods. The paper systematizes transfer pricing methods with due regard to the experience of domestic and foreign companies, the development of the Russian Federation legislation, the recommendations of the OECD, and the studies of auditing and consulting companies. The author presents an overview of the most popular transfer pricing methods which serve as a basis for using one or another method, identifies the factors of efficient management mechanism. The article analyses the specific features of using a particular management mechanism in financial companies and companies operating in real economy, studies the methodology to deploy transfer pricing in a legal entity and within a vertically integrated holding. Taking into account the fact that regulation of transfer pricing is also a tax regulation tool used by the state, the author emphasizes that the problems of transfer pricing tools aimed at tax risk management are not the object of the article. The results of the study can be used by employees and executives of corporate financial divisions, analysts, consultants, and employees of state agencies and authorities while developing the methodology for using financial instruments in company management.

The article considers the issue of liability the officials of the joint stock companies. The issue of liability of business officials is of paramount importance, since it directly affects entrepreneurial activity. The author analyzes the current legislation and the existing deficiencies in law enforcement in the matter of establishing liability. The author draws the conclusion that national legislation requires improvement, taking into account foreign practice and legislation.

The article considers the issue of liability the officials of the joint stock companies. The issue of liability of business officials is of paramount importance, since it directly affects entrepreneurial activity. The author analyzes the current legislation and the existing deficiencies in law enforcement in the matter of establishing liability. The author draws the conclusion that national legislation requires improvement, taking into account foreign practice and legislation.