Risks and Priorities of the Strategy of Development of the National Space-Rocket Industry

Slavyanov, A. S.; Khrustalev, E.Yu.

doi:10.21515/1990-4665-129-075

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“…A year + 3 months + 9 months + 39 months + 45 months Payments prior to application of deferrals Salary 100 000 Bonus (in cash) 40 000 Payments after the application of deferrals Salary 100 000 Bonus (in cash) 10 000 Payment in shares 10 000 Deferred payment 10 000 Deferred payment, shares 1 10 000…”

Section: Table 3 Example: Payment Of a Deferred Bonus To An Employee ...mentioning

confidence: 99%

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Incentive Mechanism of Economic Protection of Rocket and Space Industry Enterprises from Risks

Golubev¹,

Mironov²,

Kosarev³

2022

Proceedings of the International Scientific and Practical Conference Strategy of Development of Regional Ecosystems “Education-

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The paper discusses the development of incentive plans for personnel of enterprises in the rocket and space industry, who takes risks, in view of the results of their activities. Mechanisms for constructing long-term personnel incentive plans taking into account the key indicators of risk assessment of enterprises in the rocket and space industry are proposed. Methods for calculating and implementing a deferral (installment) of bonuses to top management and other employees taking risks have been considered. The risk indicators of enterprises of the rocket and space industry have been determined, and a methodology for their calculation has been proposed. Key indicators for payment/adjustment of deferred bonuses have been proposed. The expediency of expanding the non-monetary part of bonuses to employees of enterprises in the rocket and space industry, for example, in the form of options and shares, has been proved; specific examples of non-monetary incentives for employees of enterprises in other industries have been given. The problems of tax accounting of annual bonuses of key employees holding managerial positions in the organization when calculating income tax have been considered. Recommendations are given on accounting for deferrals at industrial enterprises. The novelty of the approach lies in the authors' proposal to use the incentive mechanisms, tested in the financial sphere, of protection against risks at industrial enterprises of the rocket and space industry as well as when adapting the principles of calculating and paying the deferred bonus to employees of the enterprises in the rocket and space industry, taking into account the risks of rocket launching, arising at these enterprises.

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Section: Table 3 Example: Payment Of a Deferred Bonus To An Employee ...mentioning

confidence: 99%

“…Table 1 provides statistics on space launches, reflecting the accident rate for 2010-2020 [1]. It should be noted that in Russia the largest share of unsuccessful launches is 1.36, in the People's Republic of China -1.00, in the USA -0.82.…”

Section: Introductionsmentioning

confidence: 99%