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Biography
Dr. Evgeniy A. Filatov is a leading researcher at the Irkutsk Scientific Center of the Siberian Branch of the Russian Academy of Sciences (ISC SB RAS), located in Irkutsk, Russia. He holds the position of Leading Researcher and is a Candidate of Economic Sciences. His academic contributions primarily focus on the application of economic analysis and factor analysis methodologies to assess the financial performance of enterprises, particularly within the construction industry of the Irkutsk region .
Dr. Filatov's research interests encompass the development of comprehensive methodologies for evaluating the business reputation of industrial and production personnel. He has introduced the "standard-production methodology," a novel approach that allows for the assessment of the business reputation of personnel, which is often excluded from official economic paradigms.
This methodology contributes to the formation of accounting and information support for analyzing the activities of both structural divisions and commercial organizations as a whole .
His work also includes the development of models for analyzing the profitability of working capital and sales, utilizing integral factor analysis techniques. These models aim to enhance the financial stability and operational efficiency of companies by identifying key performance indicators and their influencing factors .
Dr. Filatov's contributions to the field are reflected in his publications in various scientific journals and conference proceedings, where he continues to advance the understanding of economic analysis in the context of regional development and enterprise management.
Research Interest
Dr. Evgeniy A. Filatov’s research interests lie in the fields of economic analysis, financial performance evaluation, and enterprise management. He focuses on developing advanced methodologies for assessing the financial stability and efficiency of enterprises, particularly within the construction industry in the Irkutsk region of Russia. A key area of his work includes the application of factor analysis to evaluate business reputation, aiming to incorporate often-overlooked personnel factors into economic models. He has introduced the "standard-production methodology" for assessing the business reputation of industrial and production personnel, which enhances the accuracy of financial assessments. Additionally, Dr. Filatov’s research involves the development of models for analyzing the profitability of working capital and sales, using integral factor analysis techniques. His work contributes to understanding the financial dynamics of companies and regions, aiming to improve decision-making processes and operational efficiency through comprehensive economic models and performance indicators.
Open Access Policy refers to a set of principles and guidelines aimed at providing unrestricted access to scholarly research and literature. It promotes the free availability and unrestricted use of research outputs, enabling researchers, students, and the general public to access, read, download, and distribute scholarly articles without financial or legal barriers. In this response, I will provide you with an overview of the history and latest resolutions related to Open Access Policy.
The currently existing Russian and other legislation, as well as special literature, do not contain a methodology for the formation of the business reputation of the organization’s personnel and as a result, there is no unambiguous perception of the business, professional qualities of personnel as an object of evaluation of the organization in the market system. Therefore, it is impossible to single out the share of the results of intellectual advantage in the goods and services produced.
This confirms the requirements formulated in para...graph 4 of Accounting Regulation 14/2007 «Accounting for intangible assets», which states that the intellectual and business qualities of the organization’s personnel, their qualifications, and their ability to work are not included in the intangible assets (since they are inseparable from their carriers and cannot be used without them).
Meanwhile, the interests of the leading economically developed countries of the world lie in the field of accelerated growth of knowledge acquisition and application of professional skills. This trend of development of economically developed countries forms the basis of competitiveness and efficiency of their work.
It should be noted that in the world economy, there is insufficient theoretical elaboration and a special practical significance and relevance of the issue of assessing the business reputation of the personnel of an economic entity.
The article presents a comprehensive methodology for evaluating the performance of industrial and production personnel (the standard-production methodology), which contributes to the formation of accounting and information support for the analysis of the activities of both structural divisions, responsibility centers, business segments and commercial organizations as a whole. The author’s standard-production methodology makes it possible to determine the business reputation of industrial and production personnel, which contradicts the official economic paradigm.