No. 4 (2023): Управленческий учет

Economic theory, management and other research

• EXTERNAL INFORMATION IN THE ACCOUNTING AND ANALYTICAL SYSTEM OF SUSTAINABLE DEVELOPMENT OF TRANSPORT SYSTEMS

  S.V. Grigoreva

  5-10

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• PECULIARITIES OF IFRS APPLICATION IN NATIONAL COMPANIES DURING THE FINANCIAL CRISIS

  Zh.R. Abdilmanov

  11-19

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• SCIENTIFIC AND METHODOLOGICAL APPROACH TO ASSESSING THE FINANCIAL STABILITY OF SERVICE AND TRADE ENTERPRISES IN THE CONTEXT OF DIGITALIZATION OF THE SERVICE SECTOR

  V.O. Bessarabov, V.Y. Englezi

  20-28

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• LEADERSHIP: LESSONS FROM AN EFFECTIVE LEADER

  G.N. Guzhina , O.V. Bondarenko

  29-35

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• FACTORS DETERMINING THE DEGREE OF DEVELOPMENT AND ATTRACTIVENESS OF A DESTINATION IN THE CONDITIONS OF DIGITALIZATION

  О.А. Denisova

  36-42

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• THE NATIONAL PAYMENT SYSTEM OF RUSSIA: RELEVANCE, PROBLEMS AND PROSPECTS OF DEVELOPMENT

  G.V. Morozova, Yu.Yu. Filichkina

  43-49

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• LEGAL NATURE OF ELECTRONIC MONEY UNDER THE LEGISLATION OF THE REPUBLIC OF TAJIKISTAN

  Kh.T. Nasirov , Z.I. Ismoilova , I.M. Lebedev

  50-56

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• Priorities for managing the development of industrial enterprises based on practice-oriented training of specialists

  V.N. Rashupkina

  57-67

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• ASSESSMENT OF THE COMPETITIVENESS OF EDUCATIONAL INSTITUTIONS AND GRADUATES OF VOCATIONAL EDUCATION

  A.V. Sedova

  68-74

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• BUSINESS PROCESSES OF OIL AND GAS COMPANIES AND THEIR ACCOUNTING AND INFORMATION SUPPORT IN THE CONDITIONS OF DIGITAL ECONOMY

  M.B. Djaparov, A.Kh. Ibragimova

  75-82

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• MUNICIPAL BUDGETS, PARTICULARITIES OF FORMATION AND EXECUTION

  A.B. Urusova

  83-89

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• RUSSIA'S PLACE IN THE WORLD MARKET OF TOURIST SERVICES

  L.S. Abramova

  90-97

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• GLOBAL E-COMMERCE MARKET: TRENDS AND DEVELOPMENT PROBLEMS

  L.N. Batishcheva, I.A. Baranovskaya , S.V. Derepasco

  98-104

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• THE SCIENTIFIC METHODOLOGICAL APPROACH TO BUDGETING MARKETING IN EDUCATIONAL SERVICES

  L.N. Volkova

  105-112

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• THEORETICAL FOUNDATIONS AND CONCEPT OF ACCOUNTING AND ANALYTICAL SYSTEM OF SUSTAINABLE DEVELOPMENT OF ENTERPRISES

  S.V. Grigoreva, P.A. Fisunov

  113-118

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• Economic security of the region in the context of the new economic and political reality (on the example of the Kaliningrad region)

  I.L. Zimich

  119-126

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• IMPROVEMENT OF BUDGET IMPLEMENTATION BY FEDERAL TREASURY BODIES

  S.A. Markina, J.A. Brusentseva

  127-136

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• ASSESSMENT OF THE EFFECTIVENESS OF BUDGET INVESTMENTS, PROBLEMS AND TRENDS IN THEIR DEVELOPMENT

  A.S. Mindiyarova, T.I. Pimkina

  137-144

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• COMPARATIVE ANALYSIS OF THE INFLATION RATE OF COUNTRIES AND ITS IMPACT ON THE ECONOMY AND WELL–BEING OF THE POPULATION

  N.F. Bondaletova , Sh.U. Niyazbekova , O.V. Serbskaya

  145-158

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• ANALYSIS OF THE INSTITUTIONAL SUPPORT FOR THE DIGITALIZATION OF THE STATE POLICY OF THE REGION

  T.Yu. Feofilova, Yu.A. Markova, E.V. Radygin

  159-166

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• IMPROVING THE MECHANISM FOR MANAGING THE MOTIVATION OF THE STAFF OF A MODERN ENTERPRISE

  J.S. Chernysheva, Z.V. Gornostaeva

  167-173

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• TAX ASPECTS OF PRIVATE INVESTMENT IN THE RUSSIAN FINANCIAL MARKET

  T.V. Maniakhin

  174-186

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• COMPREHENSIVE EVALUATION OF THE EFFICIENCY OF INVESTMENT ENERGY SAVING PROJECTS IMPLEMENTED IN THE PROCESS OF BUILDING RECONSTRUCTION

  A.A. Andreenko

  187-195

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• RISKS OF THE IMPLEMENTATION OF THE NATIONAL PROGRAM «DIGITAL ECONOMY»

  L.V. Gusarova, A.F. Ibragimova

  196-202

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• Features of taxation of depressed regions

  N.A. Ivanova , E.V. Kudryashova

  203-208

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• PROBLEMS OF APPLICATION OF THE NEW FAS IN THE PRACTICE OF THE RUSSIAN ACCOUNTANT

  T.G. Koroleva, E.V. Kucherova, Т.А. Tyuleneva

  209-215

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• FEATURES OF SOFTWARE IN THE FIELD OF FOREIGN ECONOMIC ACTIVITY: A RETROSPECTIVE ANALYSIS

  V.N. Kruglov

  216-222

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• MEASURES OF STATE SUPPORT FOR SMALL AND MEDIUM-SIZED BUSINESSES IN DEVELOPED AND DEVELOPING COUNTRIES OF THE WORLD

  I.N. Malinovskaya, A.S. Rudykh

  223-229

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• MANAGEMENT OF TECHNOLOGICAL DEVELOPMENT OF PHARMACEUTICAL ENTERPRISES

  L.V. Marabaeva, T.E. Shilkina, M.V. Myagkova

  230-236

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• INTEGRATION OF SUSTAINABLE DEVELOPMENT GOALS INTO FINANCIAL STATEMENTS IN ACCORDANCE WITH THE EXPOSURE DRAFT IFRS S1 «GENERAL REQUIREMENTS FOR DISCLOSURE OF SUSTAINABILITY-RELATED FINANCIAL INFORMATION»

  А.А. Nesterova

  237-243

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• ANALYTICAL SUPPORT OF THE LIFE INSURANCE VALUE STREAM MAP

  N.A. Nikiforova

  244-249

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• URBAN ENVIRONMENT AS DOMINANT IN THE URBANIZATION OF THE POPULATION

  I.E. Nikulina, V.K. Smyshlyaeva, A.S. Chernyshov

  250-261

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• ABOUT STRUCTURAL CHANGES IN MANAGEMENT ACCOUNTING IN THE CONTEXT OF DIGITAL TRANSFORMATION OF BUSINESS PROCESSES

  А.А. Palagin

  262-271

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• THE IMPACT OF PUBLIC DEBT ON ECONOMIC SECURITY

  Т.N. Savina, L.A. Ponimatkina, Т.Е. Shilkina

  272-283

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• BUILDING THE CAPACITY OF THE ENTERPRISE TAKING INTO ACCOUNT THE REGIONAL RISK

  S.Y. Steksova

  284-290

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• ANALYSIS OF THE ACTIVITIES AND DEVELOPMENT PROSPECTS OF THE PENSION AND SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

  A.V. Taraeva, A.H. Kallagova

  291-297

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• PROSPECTS FOR THE DEVELOPMENT OF RURAL TOURISM IN MODERN CONDITIONS

  O.V. Tarakanova

  298-304

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• FORMATION AND USE OF FINANCIAL RESOURCES OF THE ENTERPRISE

  R.R. Hairov, Т.Е. Shilkina, M.V. Myagkova

  305-312

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• ECONOMIC GROWTH OF RUSSIA IN THE CONTEXT OF SANCTION PRESSURE

  N.A. Shumskaya

  313-319

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• FACTORS INFLUENCING THE DEVELOPMENT OF DOMESTIC TOURISM IN THE REPUBLIC OF INGUSHETIA

  K.S. Bastova, O.V. Pirogova

  320-325

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• ANALYSIS OF SOLVENCY AND THE LEVEL OF FINANCIAL STABILITY OF THE ENTERPRISE

  A.A. Akbasheva, I.Sh. Dzakhmisheva, М.А.-А. Kochkarova

  326-333

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• ANALYSIS OF THE STATE OF THE HOTEL INFRASTRUCTURE IN THE REPUBLIC OF INGUSHETIA

  М.М. Zakhvatova, O.V. Pirogova

  334-340

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• THEORETICAL ASPECTS OF THE IMPLEMENTATION OF THE ECONOMIC POLICY OF THE ORGANIZATION

  A.B. Mottaeva

  341-351

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• PROSPECTS FOR COOPERATION IN REGIONAL ECONOMIC COOPERATION BETWEEN RUSSIA AND TURKEY

  А.А. Nikitina, K.R. Shafieva

  352-362

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• FEATURES OF USING DIGITAL COMMUNICATIONS TO ATTRACT TOURISTS (RESEARCH SPECTRUM)

  R.Yu. Stytsiuk

  363-368

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• DYNAMICS AND STRUCTURE OF EXPENDITURES AND DEMAND MONITORING TAKING INTO ACCOUNT THE CURRENT GEOPOLITICAL AGENDA AND SOCIO-ECONOMIC SITUATION IN RUSSIA

  М.А. Drozdova, Е.А. Fursova, V.G. Drozdov

  369-375

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• OBJECTIVE CONDITIONS FOR THE SUSTAINABLE DEVELOPMENT OF AGRICULTURE IN THE PENZA REGION

  М.V. Shindyapin, Е.P. Tyuklenkova

  376-383

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• TO THE QUESTION OF ENSURING THE QUALITY OF ACCOUNTING INFORMATION IN ACCORDANCE WITH THE STANDARDS OF THE LEGISLATION ON ACCOUNTING

  V.V. Morunov

  384-389

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• Peculiarities of trade and economic cooperation among EEU countries under sanctions restrictions

  М.С. Новиков

  390-396

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• INVENTORY AS A WAY TO ENSURE THE QUALITY OF ACCOUNTING INFORMATION IN ACCORDANCE WITH REGULATIONS LEGISLATION ON ACCOUNTING

  V.V. Morunov

  397-402

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