No. 4 (2025): Управленческий учет

Economic theory, management and other research

• THE IMPACT OF AUDITING OPERATIONS WITH THE DIGITAL RUBLE ON FINANCIAL STABILITY IN THE ECONOMY

  M.V. Gredaev

  5-10

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• DEVELOPMENT OF CASHLESS PAYMENTS WITH BANK CARDS IN RUSSIA

  O.D. Zhilan

  11-15

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• THE CRITERION OF THE EFFECTIVENESS OF THE WORK OF LOCAL SELF-GOVERNMENT BODIES OF MUNICIPALITIES (RURAL TERRITORIES) ON THE EXAMPLE OF THE REPUBLIC OF MARI EL

  I.M. Nurmukhametov

  16-21

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• FINANCIAL INSTRUMENTS TO SUPPORT THE IMPLEMENTATION OF THE CLUSTER CONCEPT IN INDUSTRY WITHIN THE FRAMEWORK OF ENSURING THE GOALS OF SUSTAINABLE DEVELOPMENT OF THE ROSTOV REGION

  V.A. Popadiuk

  22-28

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• LABOR RESOURCES AS A FACTOR IN REGIONAL ECONOMIC DEVELOPMENT (ON THE EXAMPLE OF THE REGIONS OF THE SIBERIAN FEDERAL DISTRICT)

  O.I. Arlanova, M.V. Lvova

  29-37

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• ECONOMIC EFFICIENCY OF DIGITAL ASSISTANTS: POSSIBILITIES OF ARTIFICIAL INTELLIGENCE FOR HOUSEHOLDS AND SMALL BUSINESSES

  N.A. Barkhatov, S.A. Polyansky

  38-42

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• THE COMPANY'S READINESS TO IMPLEMENT INNOVATIONS IN COMMERCIAL REAL ESTATE PROPERTIES

  N.S. Bogatyrev

  43-53

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• DIGITAL PLATFORMS AS A DRIVER OF REGIONAL ECONOMIC TRANSFORMATION: A UX APPROACH IN THE LOGIC OF CLUSTER DEVELOPMENT

  V.A. Burtsev

  54-62

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• DIGITALIZATION OF SALES POLICY AS A KEY ASPECT OF INCREASING THE COMPETITIVENESS OF INDUSTRIAL ENTERPRISES

  D.I. Veselov

  63-71

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• PROJECT MONITORING AND CONTROL IN THE ORGANIZATION

  G.N. Guzhina , Zh.A. Zhilina

  72-83

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• MARKETING RESEARCH OF THE SPORTS SERVICES MARKET IN THE CONTEXT OF PROJECT DEVELOPMENT USING THE EXAMPLE OF A SPORTS AND TOURISM CLUSTER

  E.V. Zemlinsky, I.D. Shvarev, M.S. Frolko

  84-89

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• INTERNAL CONTROL AND ITS INFORMATION SUPPORT: PROBLEMS AND SOLUTIONS

  L.A. Zimakova, S.N. Kovalenko, E.M. Magomedrakhimov

  90-95

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• SUSTAINABLE DEVELOPMENT AND ECONOMIC AND ENVIRONMENTAL ISSUES

  A.Kh. Ibragimova, М.U. Abduragimov

  96-102

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• PROSPECTS FOR THE DEVELOPMENT OF THE SECURITIES MARKET IN RUSSIA IN THE CONDITIONS OF ECONOMIC INSTABILITY

  L.G. Ivashechkina , M.N. Vlasenko

  103-108

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• ECONOMIC EFFICIENCY OF MODERNIZATION OF THE SEEDING COMPLEX OF AN AGRICULTURAL ENTERPRISE

  A.A. Khalyapin, L.S. Kolotilov, I.A. Boldyrev, R.M. Natkho

  109-117

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• ASPECTS OF METHODOLOGY OF INTERNATIONAL STRATEGIC MARKETING MANAGEMENT

  L.A. Kravchenko, E.A. Fursova

  118-124

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• EPISTEMOLOGICAL ROOTS AND MODERN FORMS OF PROJECT MANAGEMENT: THE SEARCH FOR RESOURCE POTENTIAL

  V.N. Kruglov

  125-132

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• EFFICIENCY OF THE GRAIN HARVESTING CAMPAIGN IN RUSSIA: AN ANALYSIS OF THRESHING INDICATORS AND YIELD

  O.A. Rushchitskaya, E.S. Kulikova, Т.I. Kruzhkova, A.V. Fetisova

  133-138

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• DEVELOPMENT OF A CLASSIFICATION OF INVESTMENT RISKS OF ORGANIZATIONS IN THE ENERGY CONSTRUCTION SECTOR

  A.K. Lapin

  139-146

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• ON DECRIMINALIZATION OF MICROFINANCE MARKET IN RUSSIA

  A.A. Makarov, A.G. Svetlakov

  147-153

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• APPLICATION OF THE ACTIVITY-BASED COSTING SYSTEM IN THE CONSTRUCTION INDUSTRY

  P.E. Miftakhova

  154-164

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• FEATURES OF DIGITALIZATION IN THE SPHERE OF FITNESS SERVICES

  S.V. Kurovsky, D.A. Mishin, H.M. Kadirova

  165-173

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• THE ROLE OF INTERNAL AUDIT IN PREPARING CONSOLIDATED FINANCIAL STATEMENTS AND SUSTAINABILITY REPORTING IN THE AGRO-INDUSTRIAL SECTOR

  Zh.A. Mosoyan

  174-182

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• THE MECHANISM OF INCREASING ECONOMIC SECURITY IN FORESTRY

  I.Y. Pinaev, A.G. Svetlakov

  183-187

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• MANIPULATIONS IN MARKETING: HOW BRANDS USE OUR SENSES TO BOOST SALES

  S.E. Revunov, S.A. Polyansky

  188-192

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• INCOME DIFFERENTIATION: ESSENCE, TYPES, IMPACT ON SUSTAINABLE SOCIAL AND ECONOMIC DEVELOPMENT

  E.G. Reshetnikova

  193-198

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• ASSESSMENT AND EFFECTIVE MANAGEMENT OF FINANCIAL RISKS BASED ON ACCOUNTING AND REPORTING DATA

  O.N. Safronova

  199-203

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• CRITERIA AND METHODS FOR SELECTING AN INNOVATIVE STRATEGY FOR AN INDUSTRIAL ENTERPRISE

  Dibo Tammam

  204-209

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• TECHNOLOGICAL DEVELOPMENT AS A FACTOR IN ENSURING ECONOMIC SECURITY OF THE RUSSIAN FEDERATION: PROBLEMS AND PROSPECTS

  T.Yu. Feofilova, E.V. Radygin

  210-215

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• EFFECTIVE MANAGEMENT OF THE HOTEL BUSINESS: KEY STRATEGIES AND METHODS

  I.V. Ogarkova, E.E. Privorotskaya, I.Y. Khokhlov

  216-222

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• ASSESSMENT OF SELF-SUFFICIENCY OF REGIONS IN THE FOOD SECTOR AS AN INDICATOR OF SUSTAINABILITY OF FOOD SECURITY

  I.V. Tsiklauri , A.I. Devyatilova

  223-228

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• УПРАВЛЕНИЕ ЗНАНИЯМИ: ТЕОРИЯ И ТЕХНОЛОГИЯ ВНЕДРЕНИЯ ИНТЕРАКТИВНЫХ ОБРАЗОВАТЕЛЬНЫХ ФОРМ В СИСТЕМЕ СПО

  B.Z. Chilingaryan

  229-234

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• THE ESSENCE OF SCIENTIFIC APPROACHES TO THE ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES

  L.E. Shulzhenko, A.V. Yakimov

  235-240

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• CONTROLLING OVERHEAD COSTS ON THE RAILWAY TRANSPORT IN THE VSDI OF JSC «RUSSIAN RAILWAYS»

  M.A. Avdushina

  241-252

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• CHANGES IN THE ACCOUNTING OF FIXED ASSETS IN ACCORDANCE WITH THE NEW FEDERAL ACCOUNTING STANDARD 6/2020

  N.M. Aliyeva

  253-260

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• STABILITY OF INDUSTRIAL PRODUCTION IN CONDITIONS OF TURBULENCE: DIFFERENTIATION OF DEVELOPMENT MODELS BASED ON THE DYNAMICS OF GROWTH AND STABILITY

  D.A. Antonenko

  261-266

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• UNEMPLOYMENT: STATUS, PROBLEMS AND WAYS OF REGULATION IN RUSSIA AND THE OREL REGION

  I.A. Baranovskaya, S.V. Derepasco, A.V. Pokrovsky

  267-272

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• INTEGRATION OF SPACE TECHNOLOGIES INTO THE DIGITAL ECONOMY OF THE RUSSIAN FAR EAST: BARRIERS AND PROSPECTS

  A.O. Gusev

  273-278

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• THE MARKETING ASPECT OF COMPETITIVENESS

  О.V. Zinina, A.A. Stupina, J.А. Olentsova, L.V. Ushkova

  279-285

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• ANALYSIS OF PROBLEMATIC AREAS OF PASSENGER TRANSPORTATION IN THE NIZHNY NOVGOROD REGION

  A.V. Kuptsov, N.S. Somenkova, I.G. Belenkov

  286-291

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• SPECIFIC CHARACTERISTICS OF INVESTMENT ASSESSMENT IN THE REAL ESTATE MARKET

  S.V. Kurovsky, D.A. Mishin, A.E. Zhitin

  292-300

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• INCOME DIFFERENTIATION OF RUSSIAN REGIONS IN THE LIGHT OF ECONOMIC GEOGRAPHY FACTORS

  I.V. Makarycheva, G.A. Shishkanova

  301-306

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• MECHANISM FOR ENSURING ECONOMIC SECURITY OF AN ENTERPRISE IN THE MACHINE-BUILDING INDUSTRY

  E.R. Mukhina, S.M. Leontyeva, D.A. Bazarbaeva

  307-315

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• TRANSFORMATION OF THE PENSION PARADIGM IN THE CONTEXT OF CONTEMPORARY DEMOGRAPHIC CHALLENGES

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

  316-324

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• ANALYSIS OF METHODS FOR OPTIMIZING CORPORATE PROPERTY TAX

  P.Y. Venevtseva, K.K. Korovkina, N.S. Plaskova

  325-333

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• DIGITAL TRANSFORMATION IN PUBLIC ADMINISTRATION: CHALLENGES AND PROSPECTS

  P.A. Semikopnaya, O.V. Aparina

  334-339

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• OPPORTUNITIES AND RISKS OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN THE FINANCIAL SPHERE

  Е.Е. Sinyavskaya

  340-345

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• DIRECTIONS FOR IMPROVING THE MECHANISM OF INTERACTION BETWEEN CUSTOMS AUTHORITIES AND FOREIGN ECONOMIC ACTIVITIES PARTICIPANTS

  S.K. Sodnomova, S.N. Korotkova

  346-351

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• ON THE ISSUE OF CLASSIFICATION OF CERTAIN GROUPS OF TOBACCO PRODUCTS

  P.A. Soloveva, M.I. Migunova, A.Y. Mikhailova, I.N. Lakiza

  352-360

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• CURRENT STATE AND KEY TRENDS IN DEVELOPMENT OF THE FMCG MARKET IN RUSSIA

  N.G. Usova, T.A. Maletina, L.E. Grigorova

  361-370

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