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No. 1 (2026): Управленческий учет
No. 1 (2026): Управленческий учет
DOI:
https://doi.org/10.25806/uu-12026
Published:
2026-02-18
Economic theory, management and other research
CURRENT STATE AND DEVELOPMENT TRENDS OF THE MARKET OF SANATORIUM AND RESORT SERVICES IN THE KABARDINO-BALKARIAN REPUBLIC
I.Sh. Dzakhmisheva, A.A. Akbasheva, Yu.V. Masalova
5-11
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AGRO-TOURISM IN THE PERM REGION IN THE ORGANIZATIONAL ASPECT
O.V. Bayanova
12-16
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THEORETICAL FOUNDATIONS OF BUDGET MANAGEMENT
N.N. Bulankina, A.A. Chalova, O.A. Mirgorodskaya, G.A. Narozhnaya, D.R. Bulankina
17-23
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THE METHODOLOGY OF ORGANIZING ANTI-CRISIS TEAMS AND USING THE KPIS SYSTEM IN ENTERPRISE MANAGEMENT
T.H. Gasiev
24-32
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ALTERNATIVE WAYS TO ENSURE FOOD SECURITY
В.Ф. Еремеев
33-38
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CONTROL OF PAYMENTS IN DIGITAL RUBLES
E.I. Efremova, D.A. Sviridenko
39-45
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LEGAL AND ETHICAL ASPECTS OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE TAX SPHERE
L.G. Ivashechkina , O.V. Grishina , A.M. Yakusheva
46-53
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THE ROLE OF CHANGE TEAMS IN ORGANIZATIONAL DEVELOPMENT
E.V. Kondratyev, N.A. Korobkova, V.G. Bodrov
54-63
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THE IMPACT OF DIGITALIZATION AND THE IMPLEMENTATION OF ERP SYSTEMS ON THE EFFECTIVENESS OF MANAGEMENT ACCOUNTING IN RUSSIAN ENTERPRISES
I.D. Larchenko, A.D. Gilts
64-70
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TAX BURDEN IN THE VOLGA FEDERAL DISTRICT: ANALYSIS, CHALLENGES AND PROSPECTS FOR REGIONAL DEVELOPMENT
S.M. Leontyeva, E.R. Mukhina, K.R. Kalinina, A.V. Vlasova
71-76
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THE CONCEPT OF CITY FARMING AND ITS INTRODUCTION IN THE REALITIES OF RUSSIAN AGRIBUSINESS AND URBAN SCIENCE
А.V. Marchenko
77-82
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DEVELOPMENT OF FINANCIAL INSOLVENCY ASSESSMENT METHODS AS A TOOL FOR STRENGTHENING THE FINANCIAL STABILITY OF RETAIL COMPANIES
D.A. Moskvin
83-89
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MAIN PROBLEMS AND PROSPECTS OF RESTRUCTURING ENTERPRISES IN THE METALLURGICAL INDUSTRY
S.S. Safronov, V.I. Mysachenko
90-95
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THE METHODOLOGY OF BUILDING A MANAGEMENT ACCOUNTING SYSTEM IN A MANUFACTURING COMPANY AND THE ROLE OF THE TECHNICAL DIRECTOR IN MAKING MANAGERIAL DECISIONS
I.G. Chepovskiy
96-104
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DEVELOPMENT OF A TOURIST ROUTE PROGRAM BASED ON THE ANALYSIS OF TOURIST RESOURCES IN THE KABARDINO-BALKARIAN REPUBLIC (USING THE CHEREKSKY DISTRICT AS AN EXAMPLE)
L.B. Baisultanova, A.B. Chigirov , A.A. Musukov
105-112
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MODEL OF INVESTMENT PORTFOLIO BASED ON MINIMAX CRITERION
I.Yu. Vygodchikova
113-119
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ASSESSMENT OF THE EFFECTIVENESS AND EFFICIENCY OF THE QUALITY MANAGEMENT SYSTEM OF AN ENERGY ENTERPRISE IN A COMPETITIVE ENVIRONMENT
T.V. Dobrinova, E.A. Bolycheva, Ar.A. Golovin, N.A. Roslyakov
120-125
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USING THE PYTHON PROGRAMMING LANGUAGE FOR ECONOMIC DATA ANALYSIS
I.Yu. Vaslavskaya, D.M. Lysanov
126-132
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FORMATION OF A CUSTOMER-CENTRIC BRAND FOR A SANATORIUM AND RESORT COMPLEX IN THE KABARDINO-BALKARIAN REPUBLIC
I.Sh. Dzakhmisheva, Z.Kh. Attoeva, Z.S. Bekaldieva
133-139
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IMPROVING CUSTOMS INFRASTRUCTURE AS A FACTOR IN THE DEVELOPMENT OF FOREIGN ECONOMIC ACTIVITIES OF THE EAEU MEMBER STATES
T.V. Dobrinova, M.A Chaplygina, L.A. Pasechko, A.O. Klishevich
140-148
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DETERMINING THE EFFECTS OF VARIOUS DIRECTIONS OF INNOVATIVE DEVELOPMENT IN THE ELECTRIC POWER INDUSTRY
S.N. Yeltsov, A.T. Volkov
149-161
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AN ITERATIVE MODEL FOR FINANCIAL DEVELOPMENT PLANNING IN CAPITAL-INTENSIVE INDUSTRIES SUBJECT TO REVENUE REGULATION
D.V. Eremeev, N.S. Raevskaya
162-169
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ASSESSMENT OF THE CURRENT STATE OF AZERBAIJAN'S TRANSPORT INFRASTRUCTURE
A.E. Zeynalov
170-176
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SUSTAINABLE REDESIGN OF SHOPPING CENTERS
K.Y. Kedych, P.B. Liulin
177-186
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IMPROVING THE EFFICIENCY OF BUSINESS OPERATIONS BY IMPROVING THE ORGANIZATIONAL STRUCTURE
E.V. Lavrenteva, V.P. Kuznetsov
187-192
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THE IMPACT OF DIGITALIZATION ON INTELLECTUAL PROPERTY IN RUSSIA AND ABROAD
V.R. Limanovska
193-201
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SCIENTIFIC JUSTIFICATION OF THE TERM “TRADE ISLAND”: ORIGIN, CONCEPTUAL BASIS, AND LEGAL STATUS IN THE RUSSIAN FEDERATION
I.G. Shafikova, P.B. Liulin
202-210
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NON-FINANCIAL REPORTING AND THE GREEN CAMOUFLAGE PHENOMENON: GLOBAL CHALLENGES AND SOLUTIONS
M.V. Shtiller, A.A. Nesterova
211-215
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FEATURES OF ARCTIC LOGISTICS: CASE STUDY OF JSC ARCTIC TRADE AND LOGISTICS COMPANY
S.A. Petrova
216-222
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ANALYSIS OF THE IMPACT OF MACROECONOMIC INDICATORS ON THE CREDIT BEHAVIOR OF CONSUMERS OF BANKING SERVICES
K.V. Pleshkov, I.A. Leonteva
223-234
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METHODOLOGICAL APPROACH TO FORMING AN INTEGRATED SYSTEM OF FINANCIAL AND NON-FINANCIAL COMPANY VALUE DRIVERS
A.I. Rumynin , N.B. Rylkina, M.A. Valishvili
235-240
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MECHANISMS OF EXPORT PRICE FORMATION: MODERN ASPECTS
E.K. Safoshina, D.V. Khomyakova, S.K. Sodnomova
241-246
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COMPETITIVENESS MANAGEMENT OF AUTO DEALER ORGANIZATIONS
T.N. Tukhkanen
247-252
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APPLICATION OF "SMART SOLUTIONS" IN A TRANSFORMING SPACE: CHALLENGES AND OPPORTUNITIES
Yu.G. Tyurina
253-257
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FINANCIAL RISK ASSESSMENT: FROM IDENTIFICATION TO ANALYSIS
I.V. Tsiklauri, А.А. Usmanova
258-263
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THE SPECIFICS OF THE RUSSIAN GASTRONOMIC TOURISM MARKET: ANALYSIS OF STRATEGIC POSITIONING FORMATION METHODS
E.V. Nazarova, N.V. Fedorova
264-269
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MATERIALITY AND RISKS IN CONDUCING INTERNAL CONTROL
E.I. Efremova, A.A. Filipenkova
270-277
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DEVELOPMENT OF SMALL INNOVATIVE ENTREPRENEURSHIP AS A DIRECTION OF ECONOMIC DIVERSIFICATION IN OLD INDUSTRIAL REGIONS OF THE VOLGA FEDERAL DISTRICT OF RUSSIA
T.R. Akhmetov, S.M. Gaymalova
278-283
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Specifics of accounting and management cost accounting at enterprises in the ship repair industry
N.A. Begisheva
284-292
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APPROACHES TO ASSESSING THE EFFECTIVENESS OF A MEDICAL ORGANIZATION
L.V. Egorova , A.S. Sviridov
293-298
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ADAPTATION OF THE FINANCING MODEL FOR HIGH-TECH DEFENSE INDUSTRY ENTERPRISES: FROM MARKET DEBT TO STRATEGIC INVESTMENTS (CASE STUDY OF JSC NCV MIL'I KAMOV)
E.O. Kiselev
299-305
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GAMESTOP BALANCE ANALYSIS
D.A. Korobkov, A.A. Turgaeva
306-311
PDF (Русский)
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DYNAMICS OF LABOR PRODUCTIVITY IN INDUSTRY IN THE FAR EASTERN FEDERAL DISTRICT
E.A. Menshikova
312-321
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ANALYTICS AND PROSPECTS FOR THE DEVELOPMENT OF THE CONSTRUCTION BUSINESS IN RUSSIA
E.V. Prutskova, E.A. Kuryaeva
322-326
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RISKS AND THREATS TO RUSSIA'S NATIONAL ECONOMIC SOVEREIGNTY IN THE CONTEXT OF MODERN INTERNATIONAL ECONOMIC RELATIONS
I.V. Minakova, O.I. Solodukhina, А.О. Klishevich
327-331
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Педагогические науки
WILL-BASED QUALITIES AS AN ELEMENT OF THE PERSONALITY STRUCTURE OF A COMBAT ATHLETE OF THE 10-12 YEARS OLD AGE GROUP
S.A. Nosov, A.Y. Pleshivtsev, A.V. Kuznetsov, M.V. Chichikov, V.Y. Lazarev
332-339
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COACH AS A KEY LINK IN THE COMPETITIVE ACTIVITIES OF ATHLETES
E.V. Panov
340-345
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DIFFICULTIES OF ADAPTATION OF STUDENTS FROM TURKMENISTAN WHEN STUDYING ECONOMICS IN RUSSIAN UNIVERSITIES
A.A. Polivanov, E.I. Baldina, E.V. Kozhushko
346-352
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IMPROVING THE TRAINING OF EMPLOYEES OF SPECIAL UNITS RELATED TO THE USE OF PHYSICAL FORCE
S.A. Nosov, V.V. Gorlov, B.V. Ivanitsky, V.V. Filatov, I.M. Pavlov
353-359
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DESIGN OF A SYSTEM OF KEY PERFORMANCE INDICATORS KPI FOR PROFESSIONAL ACTIVITIES OF A SWIMMING INSTRUCTOR
A.A. Tashiyan , E.V. Panov
360-365
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