ОСОБЕННОСТИ ОЦЕНКИ ФИНАНСОВЫХ РЕЗУЛЬТАТОВ ДЕЯТЕЛЬНОСТИ КОММЕРЧЕСКОЙ ОРГАНИЗАЦИИ НА РАЗЛИЧНЫХ СТАДИЯХ ЕЕ РАЗВИТИЯ Ирина Константиновна БИТКИНА кандидат экономических наук, доцент кафедры экономики и финансов, Российская академия народного хозяйства и государственной службы при Президенте Российской Федерации (Волгоградский институт управления),

кандидат экономических наук, доцент кафедры экономики и финансов, Российская академия народного хозяйства и государственной службы при Президенте РФ, Волгоградский институт управления-филиал,

The presented study is devoted to an analysis of activity of private pension funds at the regional level. Results connected with generalization of the available theoretical developments in selected thesis of the study are shown in the article. There is also the author’s approach to the evidence of efficiency of private pension funds estimation and practical conclusions on estimations of efficiency of activity of regional private pension funds in south federal neighborhood.

The aim of the study is to identify and substantiate the features of Russian management science development at the present stage. This aspect is significant both for Russian science, and for management practice. For the first one, it is important to systematise and formulate directions for the application of the most effective research methods of various problem management’s areas. For practice, this is due to the possibility of adapting conceptual recommendations in the activities of a particular economic entity. The analysis was based on highly ranked publications. The information base consisted of 38 articles from five peer-reviewed scientific journals included in the Russian Science Citation Index (RSCI) database, and international citation databases. The review of methodology and methods used in domestic research on management issues has been carried out. The methodological basis of the study was the evolutionary approach: the stages of the evolution of the methodology and the problems of research have been shown. Possible promising directions of Russian management science in the future were outlined. The features of the methodology and methods for research the Russian management science have been substantiated, by of these a three basic problem areas have been identified. The results obtained can be used by domestic scientists in determining the management-oriented research methodology.

The study presents an assessment of the impact of structural factors on the financial stability of pension systems in European countries. The purpose of the study is to determine the internal structural factors that have the most significant impact on the financial stability of pension systems in European countries. A review of the scientific literature dealing with the study of the financial stability of European pension systems is carried out. The correlation between the concepts of "financial stability" and "financial resiliency" is determined, the structural factors of pension models are identified and their grouping is carried out. The ranking of European pension systems by the level of their stability (including periods of financial crises) is carried out. The reasons for the decline in the stability and resiliency of European pension systems at this stage of development are identified. The study shows the internal structural factors that have a positive or negative impact on the degree of financial stability and financial resiliency of European pension systems. The conclusions obtained in the study can be used in the formation of the state pension policy of European countries and the choice of directions for reforming pension systems