No. 12 (2025): Управленческий учет

Economic theory, management and other research

• LEVEL OF HOUSING SECURITY OF THE POPULATION OF THE RYAZAN REGION

  M.N. Andrezyan, V.V. Rokotyanskaya

  5-11

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• THE COST OF THEATRICAL ART: HOW TO DETERMINE VALUE AND ATTRACT AUDIENCE

  S.U. Salynina, S.V. Domnina

  12-18

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• THE USE OF CRYPTOCURRENCIES IN THE RUSSIAN AGRICULTURAL SECTOR FOR FOREIGN ECONOMIC SETTLEMENTS: SEARCH FOR OPPORTUNITIES

  Yu.V. Selyavsky

  19-23

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• THE SCALE OF ECONOMIC DAMAGE TO THE RUSSIAN FEDERATION DUE TO CORRUPTION CRIMES AND THE METHODOLOGY OF ITS CALCULATION

  T.K. Kirillova, E.S. Sosnovsky

  24-29

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• PUBLIC-PRIVATE PARTNERSHIP AS A TOOL FOR INFRASTRUCTURE DEVELOPMENT AND INNOVATION IN THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION

  E.I. Shveyova, S.A. Tikhonova

  30-34

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• FOREIGN ENTREPRENEURSHIP IN RUSSIA OF THE XVIII-XIX CENTURIES: CONTRIBUTION TO INDUSTRY AND TRADE (GERMANS, BRITISH, DUTCH)

  Yu.V. Romanova, A.D. Kolesnikova, S.A. Polyansky

  35-41

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• FORMATION OF AN OPTIMAL PORTFOLIO OF LONG-TERM FINANCING OF THE COMPANY'S SUSTAINABLE DEVELOPMENT PROGRAM

  E.A. Khalikova, K.K. Akhmetzyanova

  42-47

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• A DIVERSIFIED APPROACH TO THE FORMATION AND DEVELOPMENT OF HUMAN CAPITAL IN RURAL AREAS

  M.S. Sheikhova, S.G. Safonova, Е.N. Gabibova

  48-54

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• LIMITATIONS OF UNIVERSAL MODELS FOR BANKRUPTCY FORECASTING AND THE NECESSITY OF THEIR SECTORAL ADAPTATION (CASE STUDY OF CONSTRUCTION ENTERPRISES)

  K.A. Gureev, V.I. Vagapov

  55-59

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• MODERN TRENDS IN THE DEVELOPMENT OF THE REGIONAL TRANSPORT COMPLEX

  S.I. Vinokurov, M.V. Vinokurova

  60-65

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• ASSESSMENT OF THE EFFECTIVENESS OF MANAGEMENT OF OIL AND GAS PRODUCTION COMPANIES

  A.A. Gatina, R.R. Sadykova

  66-71

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• ACCOUNTING AND REPORTING UNDER THE PATENT TAXATION SYSTEM

  Z.M. Laipanova, S.V. Gozheva

  72-76

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• THE RELATIONSHIP BETWEEN THE CONCEPTUAL AND SYSTEMIC IMPORTANCEOF FINANCIAL SECURITY IN THE PUBLIC SECTOR

  A.V. Delyatitskaya, O.V. Mironova

  77-83

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• ASSESSMENT OF THE TAX POTENTIAL OF A MUNICIPAL FORMATION

  A.P. Efimova, E.E. Noeva

  84-91

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• CREATING GROUPS OF SPORTS FACILITIES USING CLUSTER ANALYSIS

  E.V. Zemlinsky, T.V. Ukhanova

  92-99

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• THE ROLE OF BIG DATABASE SYSTEMS IN MANAGING INNOVATIVE DEVELOPMENT OF COMPANIES.

  K.V. Kazachenko

  100-105

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• ORGANIZING TRAINING FOR FOREIGN STUDENTS USING THE EXAMPLE OF KTI (BRANCH) OF VOLGTU

  А.N. Khatsenko, S.N. Kirillova

  106-110

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• ПОДУШНАЯ ПОДАТЬ ИЛИ НАЛОГ НА ЗЕМЛЮ: INDIVIDUAL TAX OR LAND TAX: JUSTICE AND EFFECTIVENESS IN THE ECONOMIC HISTORY OF THE RUSSIAN EMPIRE

  N.D. Klikunov, V.M. Okorokov, A.V. Okorokov

  111-115

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• PUBLIC-PRIVATE PARTNERSHIP IN THE DEVELOPMENT OF RUSSIA'S SPORTS INFRASTRUCTURE: EFFICIENCY ANALYSIS AND PROSPECTIVE MODELS

  A.G. Kozachok, O.V. Zhukova

  116-121

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• DIGITALIZATION OF CREATIVE INDUSTRIES IN RUSSIA: RELEVANCE, ISSUES, AND PROSPECTS

  A.E. Krotov, E.S. Balashova

  122-128

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• AGROCLUSTERS AS A TOOL FOR STIMULATING INNOVATIVE DEVELOPMENT OF THE AGRO-INDUSTRIAL COMPLEX

  A.V. Larichev

  129-135

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• THE IMPACT OF SPORTS ON THE SUSTAINABLE SOCIO-ECONOMIC DEVELOPMENT OF THE REGION

  A.N. Leventsov , D.V. Lebedev

  136-141

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• IMPROVEMENT THE FOREIGN ECONOMIC ACTIVITY OF A TRADING COMPANY

  E.E. Moiseeva, A.O.D. Alili

  142-151

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• ANALYSIS OF FACTORS INFLUENCING THE BUSINESS ACTIVITY OF THE ORGANIZATION AND RECOMMENDATIONS FOR ITS INCREASE

  E.E. Noeva

  152-160

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• RESEARCH METHODS IN THE MANAGEMENT OF NON-PROFIT ORGANIZATIONS: COMPARATIVE EFFECTIVENESS

  А.V. Okorokov

  161-167

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• SUGGESTIONS FOR IMPROVING EMPLOYEE ADAPTATION IN THE ORGANIZATION

  N.S. Oleinik

  168-174

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• WORKING CAPITAL: CONCEPT, COMPOSITION AND STRUCTURE

  A.A. Papalashev

  175-180

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• CONDITIONS FOR TRAINING SPECIALISTS IN THE FIELD OF FINANCIAL SECURITY IN THE CONTEXT OF ACCOUNTING AND ANALYTICAL SUPPORT

  S.P. Pershin

  181-187

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• ASSESSMENT OF COMPETENCIES AND KPI EVALUATION: FINDING THE BALANCE FOR A COMPREHENSIVE MEASUREMENT OF PERSONNEL WORK PERFORMANCE

  V.A. Polyanskaya, S.Yu. Barinova, S.A. Polyansky

  188-196

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• FORMATION OF AN ENTERPRISE DEVELOPMENT STRATEGY IN THE AUTO PARTS MARKET

  M.V. Prizhivoy , T.O. Ivanova

  197-204

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• IMPROVING POLICE ACTIVITIES THROUGH ENHANCING THE PUBLIC CONTROL

  S.N. Ermakova, V.V. Rokotyanskaya

  205-212

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• ACCOUNTING AND OPTIMIZATION OF RISKS OF AGRICULTURAL ENTERPRISES

  S.V. Romanova, V.S. Kudasheva

  213-219

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• ON THE PROBLEMS AND PROSPECTS OF THE RUSSIAN PENSION SYSTEM DEVELOPMENT

  S.U. Salynina, S.V. Domnina

  220-225

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• IMPROVING GOVERNMENT REGULATION SMALL BUSINESS

  S.V. Pelkova, E.S. Sokolova, D.A. Sokolova

  226-232

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• ECONOMIC EFFICIENCY OF TECHNICAL RE-EQUIPMENT OF A MACHINE-BUILDING ENTERPRISE

  E.M. Sycheva, V.A. Maksimenko

  233-239

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• ANALYSIS OF TRANSPORT INFRASTRUCTURE AND ROAD NETWORK IN THE GRAVITY ZONE OF THE DESIGNED ROAD FACILITY

  A.D. Tuleev

  240-249

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• CURRENT STATE AND FEATURES OF TOURISM IN THE REPUBLIC OF BURYATIA

  D.Z. Ubonova

  250-255

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• REGIONAL ECONOMIC DEVELOPMENT OF RUSSIA AND ITS INDUSTRY: STATUS, STATE SUPPORT, AND INVESTMENTS

  D.V. Svistunov, L.Yu. Filobokova

  256-260

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• EVENT-MEETINGS AS A FACTOR IN INCREASING THE COMPETITIVENESS OF HOSPITALITY INDUSTRY

  V.A. Zhukov, M.A. Zhukova, Е.А. Frolova

  261-266

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• MODERN CONCEPTUAL APPROACHES TO ASSESSING THE EFFECTIVENESS OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF TRANSITION TO SUSTAINABLE DEVELOPMENT MODELS

  E.A. Khalikova, E.V. Bagaeva

  267-272

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• THE IMPACT OF DIGITAL TRADE ON FINANCIAL OPENNESS IN THE CONTEXT OF RESOURCE MISALIGNMENT

  Li Chai, Jinglu Zhu, Mengyuan Cui

  273-280

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• EVOLUTION OF THE PERFORMANCE EVALUATION SYSTEM FOR THE HIGHEST OFFICIALS AND EXECUTIVE AUTHORITIES OF THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION

  L.V. Shabalina, M.V. Minkovskaya, T.N. Zagoruiko, M.V. Timko

  281-290

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• CHARACTERISTICS OF SKILLED WORKFORCE DEVELOPMENT IN THE AGRICULTURAL AND FOOD SECTOR AND THEIR ADAPTATION MECHANISMS IN RURAL TERRITORIES

  M.S. Sheikhova, S.G. Safonova, Е.N. Gabibova

  291-297

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• PROSPECTS FOR USING TAX AMNESTY IN BUSINESS SPLITTING IN THE RUSSIAN FEDERATION

  J.M. Galimardanova, M.E. Orlova, V.I. Nasirova

  298-304

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• BUDGET PLANNING OF INCOME, EXPENSES AND FINANCIAL RESULTS FROM OTHER ACTIVITIES OF THE TRANSPORT COMPANY

  I.V. Romashkina, I.V. Drozhzhina

  305-312

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• METHODOLOGY OF ACCOUNTING FOR VETERINARY SERVICE COSTS IN INDUSTRIAL POULTRY FARMING: PROBLEMS AND SOLUTIONS

  D.A. Karagodin

  313-318

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• THE ECONOMIC CONTOUR OF RESTRICTIONS ON CONDUCTING SPECIAL OPERATIONS IN THE CONTEXT OF MODERN CONTRADICTIONS

  A.I. Kovalenko, A.G. Svetlakov

  319-324

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• BUSINESS SPLITTING: ANALYSIS, RISKS, AND PROSPECTS

  E.S. Lebedeva, E.A. Strygina

  325-330

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• THE ORGANIZATION OF LOGISTICS ACTIVITIES IN THE ELECTRICITY INDUSTRY IN THE FACE OF A SHORTAGE OF FUEL AND ENERGY RESOURCES

  I.N. Malinovskaya, R.A. Laptev, V.I. Galiguzov, V.S. Stepanenco

  331-336

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• APPROACHES TO OPTIMIZING THE RANGE OF RETAIL CREDIT PRODUCTS IN BANKING PRACTICE

  N.S. Merkulova , N.B. Мaximov , K.N. Ivanov

  337-343

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