The Competencies of the Supply Chain Management in the System of Economic Security of Russian Enterprises

Abstract— The level of economic security of an entity is heavily influenced by administrative and legal status of Supply chain management. Legal status of Supply chain management determined specifics of his work. Supply chain management belongs to the leaders of the economic-financial and administrative units of the organization. Emphasis on professional competence, labour functions and legal status of Supply chain management in ensuring the economic security of an entity in the light of the introduction in Russian practice of a professional standard "Accountant" is made. The widespread use of the practice of the Russian companies of professional standards, including those related to the procedures of the organization and conduct of audit and control services will organize work on compliance with economic security, develop and implement a system of events. The impact of accounting on the basis of professional standards "Accountant", "Internal Comptroller" and "Internal auditor" and labour competencies and functions on a system of economic security of an entity is examined. In modern conditions the professionalism and qualification of accountants, including Supply chain management, define their importance in providing economic security will allow program implementing a national system for assessing qualifications

Empirical Analysis of Mergers and Acquisitions: Evidence from International and Comparative Supply Chain Operations in Russian Market

Fifty mergers and acquisitions deals that occurred in the period 2014-2017 in the Russian market were analyzed. Deals were randomly selected. The largest number of selected transactions accounted for 2015. 32% of all transactions occurred in the oil and gas sector of the economy. Within the framework of the study, two hypotheses were put forward: 1) the effectiveness of a merger and acquisition transaction increases with an increase in the capitalization of the company-buyer, 2) the effectiveness of a merger and acquisition transaction increases with an increase in its amount. The effectiveness of the merger and acquisition deal was expressed through the growth of the economic profit of the purchasing companies based on the comparative supply chain. Fifteen variables were selected as independent ones (return on invested capital; weighted average cost of capital; return on equity; return on assets; return on sales; multiplier “share returnâ€; multiplier “price / earningsâ€; multiplier “price / book value of assetsâ€; multiplier “ business value / revenue â€; multiplier“ Business cost / profit before interest, taxes and amortization â€; profitability of the company before interest, taxes and the multiplier “earnings before interest, taxes and depreciation / book value of assetsâ€; the dollar exchange rate, etc.), however, only two of them were included in the final type of the regression model: the price / net profit multiplier and the amount of the merger / acquisition transaction