No. 1 (2025): Управленческий учет

Economic theory, management and other research

• CURRENT TAX ISSUES EXTRACTION OF HYDROCARBON RAW MATERIALS

  E.E. Katsuba

  5-11

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• ANALYSIS OF THE IMPLEMENTATION OF THE STATE PROGRAM OF THE RUSSIAN FEDERATION «DEVELOPMENT OF HEALTHCARE»

  T.A. Latushkina

  12-23

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• FINANCIAL AND ECONOMIC ANALYSIS OF THE LENTA GROUP OF COMPANIES AND ASSESSMENT OF THE SUCCESS OF THE STRATEGY FOR THE DEVELOPMENT OF FINANCIAL INDICATORS

  S.V. Kurovsky, D.A. Mishin, S.S. Gugkaeva

  24-34

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• ANALYSIS AND OPTIMIZATION OF BUSINESS PROCESSES OF THE ENTERPRISE

  Zh.V. Abakumova, E.Yu. Kondratieva

  35-42

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• FACTORS OF DEVELOPMENT OF HIGH-TECH EXPORT OF RUSSIA IN THE CONDITIONS OF NEW GEOPOLITICAL REALITIES

  T.R. Akhmetov , S.M. Gaimalova

  43-49

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• ASSESSMENT OF THE FINANCIAL STABILITY OF FOOD RETAIL ENTERPRISES

  S.A. Katsko, E.A. Bolotnova, Z.V. Volkodav, D.B. Nagoy

  50-56

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• COMPARATIVE ANALYSIS OF THE IMPLEMENTATION OF DIGITALIZATION TOOLS AMONG RUSSIAN COMPANIES

  M.D. Gochiyaeva, A.A. Balov, D.A. Zhukov, A.A. Shorov

  57-61

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• MODELING SCENARIOS FOR IMPLEMENTING AN INVESTMENT PROJECT

  T.G. Gurnovich, P.V. Sukhorukov, D.S. Muliar

  62-68

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• DISTRIBUTION OF INDIRECT COSTS IN DENTISTRY: TECHNIQUES AND METHODS

  L.V. Egorova, N.E. Dukhovskaya, А.А. Dukhovskaya, G.O. Togoev

  69-75

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• ACCOUNTING AUTOMATION ISSUES

  R.Sh. Kamilova, K.M-K. Murtilova

  76-82

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• ACCOUNTS PAYABLE PROBLEMS HEALTHCARE INSTITUTIONS (USING THE EXAMPLE OF THE MAGADAN REGION)

  S.G. Kovalchuk, V.A. Lushnikov

  83-89

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• OPTIMIZATION OF THE MANAGEMENT OF A STATE-OWNED ENTERPRISE AS THE MAIN FACTOR OF COMPETITIVENESS

  V.N. Kruglov

  90-99

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• UPDATING THE DIGITALIZATION OF MANAGEMENT IN THE CONDITIONS OF THE DIGITAL ECONOMY

  L.M. Martynov

  100-106

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• FOREIGN ECONOMIC ACTIVITY OF RUSSIAN AGRICULTURAL HOLDINGS IN THE CONTEXT OF EN¬SURING NATIONAL ECONOMIC SECURITY

  A.B. Melnikov, D.R. Barcho, I.A. Khadzhiev

  107-113

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• Inventory accounting

  A.A. Nikitina , E.R. Mukhametzyanova

  114-120

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• IDENTIFICATION OF RISK FACTORS WHEN WORKING WITH FOREIGN SUPPLIERS UNDER WESTERN SANCTIONS (FOR EXAMPLE, JSC LOREAL)

  S.A. Novosadov

  121-128

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• ENSURING THE COMPETITIVENESS OF POULTRY INDUSTRY ENTERPRISES IN THE CONTEXT OF INTEGRATION

  D.D. Postnikova

  129-135

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• ON THE ISSUE OF MANAGING THE ORGANIZATION'S CASH FLOWS IN MODERN CONDITIONS OF DIGITAL TECHNOLOGY DEVELOPMENT

  O.V. Rechkunova, E.A. Surikova

  136-141

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• INFLUENCE OF SOCIO-ECONOMIC INDICATORS ON THE DEMOGRAPHIC PROCESS AND REPRODUCTION OF LABOR RESOURCES IN THE REGION

  N.A. Ananyeva, M.V. Rybkina, M.V. Kangro

  142-151

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• ANALYSIS OF THE PROCESS OF OPERATIONAL AND TECHNOLOGICAL MANAGEMENT IN THE QUALITY MANAGEMENT SYSTEM OF AN ENERGY COMPANY BASED ON RISK MANAGEMENT METHODS

  E.N. Savchik, R.V. Metelkin

  152-160

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• THE PROBLEM OF CUSTOMS CONTROL AFTER THE RELEASE OF GOODS AT THE PRESENT STAGE

  S.K. Sodnomova, E.A. Bayanova

  161-168

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• NTERSECTORAL COOPERATION IN THE IMPLEMENTATION OF SOCIAL PROJECTS

  N.V. Kopylova, A.M. Serebrova, I.Yu. Solskaya

  169-175

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• ERRORS IN ASSIGNMENT AND PRODUCTION FORENSIC ECONOMIC EXPERTISE

  A.A. Sofin, A.N. Mamkin, A.I. Leonov, V.O. Pavlovich

  176-182

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• METHODOLOGY FOR MANAGING THE IMPLEMENTATION OF INVESTMENT AND INNOVATION PROGRAMS FOR THE DEVELOPMENT OF ENTERPRISES

  N.A. Starostina

  183-189

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• DIGITAL INTEGRATION OF MANAGEMENT AND TECHNOLOGICAL SOLUTIONS BASED ON QUALITY MANAGEMENT

  E.V. Troshkova, A.I. Reshetnikova, U.S. Migur

  190-199

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• THE ROLE OF MANAGEMENT ACCOUNTING FOR AN ORGANIZATION

  E.E. Arefyeva, U.D. Zagornyakova

  200-206

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• RISK MANAGEMENT METHODS IN THE IMPLEMENTATION OF CAPITAL REPAIR PROJECTS OF BUDGETARY ORGANIZATIONS

  M.Z. Bakhovskaja, A.I. Romanov, Yu.G. Kislyakova

  207-213

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• ASSESSMENT OF THE DYNAMICS OF HEALTHCARE FINANCING IN THE MOSCOW REGION

  L.V. Egorova, K.I. Maklakov

  214-222

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• THE ATTITUDE OF TRANSPORT UNIVERSITY STUDENTS TOWARD STARTING THEIR OWN BUSINESS AND THE FACTORS CONTRIBUTING TO IT

  R.S. Dugar-Zhabon, Victoria Viktorovna

  223-230

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• BUILDING AND DEVELOPMENT OF THE ENTERPRISE CONTROL AND ANALYTICAL SYSTEM

  M.I. Erykalin

  231-237

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• ASSESSMENT OF THE STATE AND DYNAMICS OF SOCIO-ECONOMIC DEVELOPMENT OF THE SMOLENSK REGION

  P.I. Inzhutov

  238-244

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• SOCIO-ECONOMIC ASPECTS OF THE IMPACT OF NOISE POLLUTION

  V.M. Kaziev, Z.U. Dzhurtubayeva, A.А. Shavaeva

  245-250

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• CURRENT TOOLS FOR THE SUSTAINABLE DEVELOPMENT OF THE KALININGRAD REGION

  F.V. Kaminsky

  251-261

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• NON-STATE PENSION PROVISION: CURRENT STATE AND DEVELOPMENT PROSPECTS

  E.V. Kravchenko, A.A. Sukhoveeva

  262-268

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• ASSESSMENT OF THE EFFECTIVENESS OF FINANCIAL ACTIVITIES OF THE TERRITORIAL BODIES OF THE FEDERAL PENITENTIARY SERVICE OF RUSSIA

  I.A. Kuzmina

  269-274

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• THE PLACE AND ROLE OF THE SUBSYSTEM FOR THE ELIMINATION OF VIOLATIONS IN THE INTELLECTUAL PROPERTY MANAGEMENT SYSTEM OF THE ORGANIZATION

  E.I. Kunin

  275-281

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• ACCOUNTING AS A TOOL FOR ECONOMIC PROTECTION OF BUSINESS

  A.Y. Latysheva, S.V. Nechaeva, S.A.K. Karaseva

  282-290

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• ASSESSMENT OF THE IMPACT OF THE KEY RATE ON LENDING TO SMALL AND MEDIUM ENTREPRENEURSHIP

  S.M. Leontyeva, E.S. Tukmacheva

  291-298

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• PROBLEMS AND PROSPECTS OF DEVELOPMENT OF THE RUSSIAN ENERGY COMPLEX IN THE CONTEXT OF INCREASING ELECTRICITY CONSUMPTION

  I.N. Malinovskaya, V.I. Galiguzov, E.Y. Kirshenman

  299-306

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• TRANSFORMATION OF PUBLIC PROCUREMENT PRINCIPLES IN MODERN CONDITIONS: FROM PRICE COMPETITION TO TECHNOLOGICAL SOVEREIGNTY

  N.V. Nemtsova, E.S. Staursky, S.S. Staursky

  307-317

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• INNOVATIVE STRATEGIES FOR CREATING A CYCLE OF CONTINUOUS IMPROVEMENT OF BUSINESS PROCESSES: INTEGRATION OF THEORY AND PRACTICE

  I.Y. Nefedov, D.G. Voronov

  318-324

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• CROWDFUNDING AS A THREAT TO TERRORIST FINANCING IN RUSSIA

  E.V. Pecheritsa, M.D. Luchshev

  325-332

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• DEVELOPMENT OF THE INSURANCE MARKET IN THE CIVIL LIABILITY INSURANCE SEGMENT

  O.I. Rusakova, E.E. Poltarukha

  333-340

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• BANK'S INTEREST-BEARING BANKING PRODUCTS PRICING POLICY

  S.V. Salita, N.V. Perlovskaya, D.S. Chaikin

  341-347

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• METHODOLOGICAL BASIS FOR CONSTRUCTING A GENERAL DICTIONARY OF MAIN ECONOMIC AND MANAGERIAL INDICATORS

  M.B. Solskiy

  348-353

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• PROSPECTS FOR STANDARDIZATION OF CALCULATION ACCOUNTING TECHNIQUES IN THE MANAGEMENT SYSTEM OF BUSINESS ENTITIES

  A.A. Sutyagina

  354-360

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• SECTORAL SECURITY IN THE REGION AS A FACTOR OF REDUCING THREATS FROM INTERNATIONAL SANCTIONS

  D.V. Sukhodoev , E.N. Zenova , T.S. Morozova

  361-365

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• SPECIFICITY OF MANAGEMENT OF SPECIAL FUNDS AND SPECIAL ACCOUNTS OF THE GOVERNMENT IN FOREIGN PRACTICE

  Yu.G. Tyurina

  366-371

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• TOOLS FOR STRATEGIC FUNCTIONING OF HIGH-TECH ENTERPRISES OF THE DEFENSE-INDUSTRIAL COMPLEX (DIC)

  Yu.V. Danilchenko, A.V. Kharebin, M.R. Tabakaeva

  372-380

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• FORMATION OF SUSTAINABLE DEVELOPMENT OF REGIONAL BUDGETS OF THE SIBERIAN FEDERAL DISTRICT THROUGH ANALYSIS OF TAX REVENUES

  V.V. Shipunova

  381-386

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