Север и рынок. 2022, № 4.

СЕВЕР И РЫНОК: формирование экономического порядка. 2022. № 4. С. 112-120. Sever i rynok: formirovanie ekonomicheskogo poryadka [The North and the Market: Forming the Economic Order], 2022, no. 4, pp. 112-120. ПРОБЛЕМЫ ФИНАНСОВО-БЮДЖЕТНОЙ ПОЛИТИКИ НА СЕВЕРЕ И В АРКТИКЕ (budget development, implementation of methods that allow strengthening the company's financial system, changing financial management strategies, optimizing cash flows, etc.), providing assistance on taxation, accounting, and management of monetary assets. It includes such segments as corporate finance, actuarial services, risk management, etc. 3. Technological consulting is a procedure for evaluating the effectiveness of automated control systems and the introduction of information and telecommunications technologies. It includes such areas as IT consulting, implementation of ERP systems, system integration, enterprise architecture, database analysis, etc.5 This classification can be presented in the form of a diagram (Figure 1). The majority of consulting companies' revenue is traditionally generated by management consulting. According to V. Zhukov, this fact can be explained by several reasons: a high need for automation of control systems, an increased complexity of issues in the management processes of different organizations and lack of experience in problem-solving on behalf of the executives [14]. C onsu ltin g services Fig. 1. Classification of consulting services (compiled by the authors) According to experts, the consulting services market has grown by 73 % over the past ten years6. Today, there are more than 1,500 consulting agencies providing management consulting services, 40 of which are considered large [15]. The most well-known among them are the Big Four companies: Deloitte (1845), KPMG (1987), EY (1989), PricewaterhouseCoopers (1998); and the companies of the Big Three: Boston Consulting Group (1963), McKinsey & Company (1926), Bain & Company (1973). Modern consulting companies can be classified according to various criteria (Figure 2). The Big Four group includes audit and consulting companies: EY, Deloitte, KPMG, PwC. The priority of these agencies is credibility and reputation, since their clients are the world's largest transnational corporations. A distinctive feature of these companies is the high price of their services, which allows them to demonstrate substantial financial results. Thus, the joint annual income of the Big Four amounts to more than $100 billion. The Big Three (McKinsey, BCG, Bain) specialize exclusively in strategic management. The Big Three companies operate on a smaller scale than the Big Four. The total revenue of the Big Three companies is about ten times less than that of the largest audit companies7. At the same time, there are medium- and small-sized companies that also provide consulting services in different business areas (marketing research, recruiting, business plan creation, etc.). It is also worth mentioning a separate category of consulting agencies that consist of several experts with practical experience in running their own business or previously working in large consulting companies as full-time specialists. 5Bricheeva N. N. Formation and development of the consulting services market in Russia // Economic research and development: a scientific research journal. Available at: http://edrj.ru/article/14-06-17. 6Consulting Services Market Overview in Russia 2019-2020. (In Russ.). Available at: https://1c-wiseadvice.ru/company/blog/obzor-rynka- konsaltingovykh-uslug-v-rossii-2019-2020/. 7 EY Global review 2020. Available at: https://www.ey.com/en_vn/global- review-2020. © Спиридонов А. А., Гладкий Ю. Н., Эйдемиллер К. Ю., Биктимирова Р. Р., Фадеева М. Л., 2022 116