The subject of this research is the study of resources attracted by banks as the main source of funding for developing fundraising. The author has developed a methodological approach to the study of the theoretical and practical foundations of attracted resources as part of the bank's resource base. Special attention is paid to conventional sources of funding that influence the structure of bank deposits, debt instruments and interbank loans.Bank resource base formed by household deposits what certainly emphasizes the significance of the source in terms of socio-economic aspects. The amounts and terms of savings directly demonstrate the quality of life in the country and the level of confidence in the banking system.Mobilizing temporarily free funds is one of the main functions of commercial banks. A special feature of the bank is operating primarily on the basis of attracted resources. Free funds accumulated by banks form the basis for active transactions; therefore, their volume and nature depend on the structure of attracted resources. Hence, an effective policy of attracting resources is the most important condition for its successful functioning.The instability of the country's economy, the volatility of the national currency, the tensions between countries, the weakening of the banking sector, coupled with high competition, undoubtedly have an impact on banking.Objective: to study the conceptual and practical aspects of a commercial bank's funding policy.The methodological foundations for this study are general, statistical and special research methods. The use of these methods allowed us to understand the issues being analyzed in more depth, to identify the specific structure of the bank's attracted resources as a basic source of funding.Main results: 1. The role of funding in the bank's activities has been determined. 2. The structure of banking resources and its main components have been considered. 3. Different conceptual approaches to the classification of attracted resources have been studied. 4. The relationship between the individual elements of the attracted resource base of the bank has been studied. 5. The modern preconditions for changes in the field of bank funding at the present stage have been identified.Key findings of the study: 1. The theoretical issues of the formation of bank resources have been considered. The resource base is the subject of debate among researchers.

приМенение инфорМационных технологий К оценКе финанСовой деятельноСти предприятия Ключевые слова: корпоративные информационные системы, информационные технологии, программное обеспечение, финансы предприятия. В современных условиях рыночной экономики для успешного ведения бизнеса в целом и финансового менеджмента в частности разработаны надлежащим образом функционирующие системы финансового и бюджетного учёта, содействующие возможностям организаций эффективно и целесообразно распределять и использовать свои ресурсы. На сегодняшний день, сформировавшийся рынок программного обеспечения, предоставляет широкий спектр продуктов для анализа финансово-хозяйственной деятельности предприятия и разработки программ кредитования бизнес-проектов. Трудовая деятельность современного экономиста невозможна без знаний современного программного обеспечения, умения его использовать и адаптировать для решения финансовых задач. Актуальность выбранной темы обусловлена тем, что в настоящее время планирование и анализ финансовой деятельности предприятия представляет собой трудоемкий процесс, от результатов которого зависит планирование и результативность финансовой деятельности на будущие периоды.

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It is impossible to imagine the modern society without the constant information exchange. In the digitalization age, cellular services have become the most profitable and rapidly developing part of the telecommunications industry. This article analyzes the market for cellular services in the Russian Federation. The authors pay attention to the development of competition in this market. The inter-regional market features the “Big Four” companies (VimpelCom, MegaFon, MTS and T2 Mobile), virtual operators, the number of which has increased in recent years, as well as small operators operating within several regions. However, the shares of virtual and small operators are small when compared to the “big four”. This study presents data on interregional and regional telecom operators from 2016 to 2020. The paper uses industry assessment approaches based on industry market theory: measures of concentration level, market power, and structure analysis. Additionally, the authors consider strategic and non-strategic barriers to entry while estimating the industry’s future development prospects. The Russian cellular market is characterized by a high level of competition. This study has revealed a tendency towards a decrease in concentration, which can be explained by the increase in the number of major players and the entry of newcomers to the market.

One of the topical priorities of the Russian economy at the present time is to strengthen the position of small business. Its development contributes to the optimization of the competitive economic environment, strengthening the integration of the scientific and technical sphere and production. The current system of state support for small businesses is also aimed at this. It has been significantly strengthened in the face of restrictions on activities due to the spread of coronavirus infection. The Unified Register of Small and Medium Enterprises as of 10 August 2021 contains 5,620,997 units with a number of employees of 14,646,503. At the same time, in 2021, there is a decrease in the number of individual entrepreneurs and peasant farms. At the same time, negative dynamics is observed in all constituent entities of the Russian Federation. A possible reason for this may be the level of taxation of small businesses. The purpose of the study is to reveal the theoretical and practical aspects of possible ways to optimize taxation of small businesses through the prism of the permissible level of tax burden on them. The research is based on the step-by-step disclosure of the existing systems of taxation of small businesses; basic methods for calculating the indicator of the tax burden and ways to optimize taxation; tax burden of a particular organization and proposals for tax optimization. The study resulted in recommendations on the organization of permanent control over the level of the tax burden of an economic entity, the choice of the optimal taxation regime from all possible and competent use of the tax benefits provided.