Valentina Kravchenko

The purpose of the article is to conduct a study of the variability (volatility) of non-current assets of PJSC Gazprom based on the method of variance analysis for the period from 1998 to 2018. The authors describe in detail the method of variance analysis and estimate the absolute and relative volatility of non-current assets elements on the basis of corporate financial reporting. Based on the results of the methodology testing, the most volatile and least volatile elements of non-current assets are identified. Hence, the authors draw conclusions about the financial policy of managing non-current assets of the company.

In the article, the authors examined in detail the theoretical aspects of the organization of project financing. In particular, they give their definition of the project financing scheme, reveal the tasks of the project enterprises, formulate the directions of financial engineering in the field of project financing at macro and micro levels. The authors propose a scheme of project financing organization at the regional level on the principles of functional-network integration of participants.

The paper considers the factors influencing the indicators of enterprise innovative activity in the Nizhny Novgorod Region. The authors made the selection of factors influencing the volume of shipped innovative products, which is considered as an informative parameter of enterprise innovative activity. The forecast changes in the volume of shipped innovative products. The authors conclude about the level of innovative development in the Nizhny Novgorod region.

The paper presents the analysis of performance of the basic indicators of the concept of innovative development of the Nizhny Novgorod region until 2020. The problems and necessary directions of development are given, which are particularly important for development of innovative human capital, creation of efficient infrastructure to support innovation that would strengthen and develop innovative potential of organizations of the Nizhny Novgorod region.