No. 1 (2026): Управленческий учет

View 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

Irina Shamilevna Dzakhmisheva, Anzhela Arsenovna Akbasheva, Yuliya Viktorovna Masalova

5-11
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- JATS XML (Русский)
AGRO-TOURISM IN THE PERM REGION IN THE ORGANIZATIONAL ASPECT

Olga Viktorovna Bayanova

12-16
- PDF (Русский)
- JATS XML (Русский)
THEORETICAL FOUNDATIONS OF BUDGET MANAGEMENT

Nadezhda Nikolaevna Bulankina, Alina Anatolievna Chalova, Olga Alekseevna Mirgorodskaya, Galina Alekseevna Narozhnaya, Darya Romanovna Bulankina

17-23
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THE METHODOLOGY OF ORGANIZING ANTI-CRISIS TEAMS AND USING THE KPIS SYSTEM IN ENTERPRISE MANAGEMENT

Timur Hadzhimuratovich Gasiev

24-32
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ALTERNATIVE WAYS TO ENSURE FOOD SECURITY

Viktor Fedorovich

33-38
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CONTROL OF PAYMENTS IN DIGITAL RUBLES

Elena Il'inichna Efremova, Dar'ya Andreevna Sviridenko

39-45
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LEGAL AND ETHICAL ASPECTS OF THE APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE TAX SPHERE

Lyudmila Georgievna Ivashechkina , Olga Valentinovna Grishina , Alla Matveevna Yakusheva

46-53
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THE ROLE OF CHANGE TEAMS IN ORGANIZATIONAL DEVELOPMENT

Eduard Viktorovich Kondratyev, Natalya Aleksandrovna 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

Igor' Dmitrievich Larchenko, Anna Dmitrievna Gilts

64-70
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TAX BURDEN IN THE VOLGA FEDERAL DISTRICT: ANALYSIS, CHALLENGES AND PROSPECTS FOR REGIONAL DEVELOPMENT

Svetlana Mikhaylovna Leontyeva, Evgeniya Rinatovna Mukhina, Karina Radionovna Kalinina, Anastasiya Vladimirovna Vlasova

71-76
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THE CONCEPT OF CITY FARMING AND ITS INTRODUCTION IN THE REALITIES OF RUSSIAN AGRIBUSINESS AND URBAN SCIENCE

Aleksey Viktorovich Marchenko

77-82
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- JATS XML (Русский)
DEVELOPMENT OF FINANCIAL INSOLVENCY ASSESSMENT METHODS AS A TOOL FOR STRENGTHENING THE FINANCIAL STABILITY OF RETAIL COMPANIES

Dmitriy Aleksandrovich Moskvin

83-89
- PDF (Русский)
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MAIN PROBLEMS AND PROSPECTS OF RESTRUCTURING ENTERPRISES IN THE METALLURGICAL INDUSTRY

Sergey Sergeevich Safronov, Viktor Ivanovich 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

Ivan Gennad'evich 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)

Leyla Borisovna Baisultanova, Aslan Buzigitovich Chigirov , Azret Alimovich Musukov

105-112
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MODEL OF INVESTMENT PORTFOLIO BASED ON MINIMAX CRITERION

Irina Yur'evna 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

Tat'yana Vladimirovna Dobrinova, Elena Aleksandrovna Bolycheva, Artem Alekseevich Golovin, Nikita Aleksandrovich Roslyakov

120-125
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USING THE PYTHON PROGRAMMING LANGUAGE FOR ECONOMIC DATA ANALYSIS

Irina Yur'evna Vaslavskaya, Denis Mihajlovich Lysanov

126-132
- PDF (Русский)
- JATS XML (Русский)
FORMATION OF A CUSTOMER-CENTRIC BRAND FOR A SANATORIUM AND RESORT COMPLEX IN THE KABARDINO-BALKARIAN REPUBLIC

Irina Shamilevna Dzakhmisheva, Zalina Khasanovna Attoeva, Zalina Sultanovna Bekaldieva

133-139
- PDF (Русский)
- JATS XML (Русский)
IMPROVING CUSTOMS INFRASTRUCTURE AS A FACTOR IN THE DEVELOPMENT OF FOREIGN ECONOMIC ACTIVITIES OF THE EAEU MEMBER STATES

Tatyana Vladimirovna Dobrinova, Marina Andreevna Chaplygina, Liana Anatolevna Pasechko, Anastasiya Olegovna Klishevich

140-148
- PDF (Русский)
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DETERMINING THE EFFECTS OF VARIOUS DIRECTIONS OF INNOVATIVE DEVELOPMENT IN THE ELECTRIC POWER INDUSTRY

Stanislav Nikolaevich Yeltsov, Andrej Timofeevich Volkov

149-161
- PDF (Русский)
- JATS XML (Русский)
AN ITERATIVE MODEL FOR FINANCIAL DEVELOPMENT PLANNING IN CAPITAL-INTENSIVE INDUSTRIES SUBJECT TO REVENUE REGULATION

Dmitrij Viktorovich Eremeev, Natal'ya Sergeevna Raevskaya

162-169
- PDF (Русский)
- JATS XML (Русский)
ASSESSMENT OF THE CURRENT STATE OF AZERBAIJAN'S TRANSPORT INFRASTRUCTURE

A.E. Zeynalov

170-176
- PDF (Русский)
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SUSTAINABLE REDESIGN OF SHOPPING CENTERS

Kseniya Yurevna Kedych, Pavel Borisovich Liulin

177-186
- PDF (Русский)
- JATS XML (Русский)
IMPROVING THE EFFICIENCY OF BUSINESS OPERATIONS BY IMPROVING THE ORGANIZATIONAL STRUCTURE

Elena Valentinovna Lavrenteva, Viktor Pavlovich Kuznetsov

187-192
- PDF (Русский)
- JATS XML (Русский)
THE IMPACT OF DIGITALIZATION ON INTELLECTUAL PROPERTY IN RUSSIA AND ABROAD

Veronika Romanovna Limanovska

193-201
- PDF (Русский)
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SCIENTIFIC JUSTIFICATION OF THE TERM “TRADE ISLAND”: ORIGIN, CONCEPTUAL BASIS, AND LEGAL STATUS IN THE RUSSIAN FEDERATION

Indira Galiakhmatovna Shafikova, Pavel Borisovich Lyulin

202-210
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- JATS XML (Русский)
NON-FINANCIAL REPORTING AND THE GREEN CAMOUFLAGE PHENOMENON: GLOBAL CHALLENGES AND SOLUTIONS

Marina Vladimirovna Shtiller, Anastasiya Aleksandrovna Nesterova

211-215
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FEATURES OF ARCTIC LOGISTICS: CASE STUDY OF JSC ARCTIC TRADE AND LOGISTICS COMPANY

Sofya Alekseevna Petrova

216-222
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- JATS XML (Русский)
ANALYSIS OF THE IMPACT OF MACROECONOMIC INDICATORS ON THE CREDIT BEHAVIOR OF CONSUMERS OF BANKING SERVICES

Konstantin Vladimirovich Pleshkov, Irina Anatolevna Leonteva

223-234
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- JATS XML (Русский)
METHODOLOGICAL APPROACH TO FORMING AN INTEGRATED SYSTEM OF FINANCIAL AND NON-FINANCIAL COMPANY VALUE DRIVERS

Artem Igorevich Rumynin , N.B. Rylkina, Meri Amiranovna Valishvili

235-240
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MECHANISMS OF EXPORT PRICE FORMATION: MODERN ASPECTS

Ekaterina Konstantinovna Safoshina, Dar'ya Vladislavovna Khomyakova, Svetlana Konstantinovna Sodnomova

241-246
- PDF (Русский)
- JATS XML (Русский)
COMPETITIVENESS MANAGEMENT OF AUTO DEALER ORGANIZATIONS

Tat'yana Nikolaevna Tukhkanen

247-252
- PDF (Русский)
- JATS XML (Русский)
APPLICATION OF "SMART SOLUTIONS" IN A TRANSFORMING SPACE: CHALLENGES AND OPPORTUNITIES

Yuliya Gabdrashitovna Tyurina

253-257
- PDF (Русский)
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FINANCIAL RISK ASSESSMENT: FROM IDENTIFICATION TO ANALYSIS

Inna Viktorovna Tsiklauri, A.A. Usmanova

258-263
- PDF (Русский)
- JATS XML (Русский)
THE SPECIFICS OF THE RUSSIAN GASTRONOMIC TOURISM MARKET: ANALYSIS OF STRATEGIC POSITIONING FORMATION METHODS

E.V. Nazarova, Natalya Vladimirovna Fedorova

264-269
- PDF (Русский)
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MATERIALITY AND RISKS IN CONDUCING INTERNAL CONTROL

Elena Il'inichna Efremova, Anastasiya Alekseevna Filipenkova

270-277
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- JATS XML (Русский)
DEVELOPMENT OF SMALL INNOVATIVE ENTREPRENEURSHIP AS A DIRECTION OF ECONOMIC DIVERSIFICATION IN OLD INDUSTRIAL REGIONS OF THE VOLGA FEDERAL DISTRICT OF RUSSIA

Tagir Remalevich Akhmetov, Sof'ya Melsovna Gaymalova

278-283
- PDF (Русский)
- JATS XML (Русский)
Specifics of accounting and management cost accounting at enterprises in the ship repair industry

Nadezhda Aleksandrovna Begisheva

284-292
- PDF (Русский)
- JATS XML (Русский)
APPROACHES TO ASSESSING THE EFFECTIVENESS OF A MEDICAL ORGANIZATION

Larisa Vladimirovna Egorova , Andrej Sergeevich Sviridov

293-298
- PDF (Русский)
- JATS XML (Русский)
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)

Evgeniy Olegovich Kiselev

299-305
- PDF (Русский)
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GAMESTOP BALANCE ANALYSIS

D.A. Korobkov, Aksana Albekovna Turgaeva

306-311
- PDF (Русский)
- JATS XML (Русский)
DYNAMICS OF LABOR PRODUCTIVITY IN INDUSTRY IN THE FAR EASTERN FEDERAL DISTRICT

Elena Alekseevna Menshikova

312-321
- PDF (Русский)
- JATS XML (Русский)
ANALYTICS AND PROSPECTS FOR THE DEVELOPMENT OF THE CONSTRUCTION BUSINESS IN RUSSIA

Ekaterina Vladimirovna Prutskova, Ekaterina Aleksandrovna Kuryaeva

322-326
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RISKS AND THREATS TO RUSSIA'S NATIONAL ECONOMIC SOVEREIGNTY IN THE CONTEXT OF MODERN INTERNATIONAL ECONOMIC RELATIONS

Irina Vyacheslavna Minakova, Olga Ivanovna Solodukhina, Anastasiya Olegovna Klishevich

327-331
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- JATS XML (Русский)

Педагогические науки

WILL-BASED QUALITIES AS AN ELEMENT OF THE PERSONALITY STRUCTURE OF A COMBAT ATHLETE OF THE 10-12 YEARS OLD AGE GROUP

Stanislav Andreevich Nosov, Aleksey Yurevich Pleshivtsev, Aleksandr Vladimirovich Kuznetsov, Maksim Viktorovich Chichikov, Vladimir Yurevich Lazarev

332-339
- PDF (Русский)
- JATS XML (Русский)
COACH AS A KEY LINK IN THE COMPETITIVE ACTIVITIES OF ATHLETES

Evgeniy Valentinovich Panov

340-345
- PDF (Русский)
- JATS XML (Русский)
DIFFICULTIES OF ADAPTATION OF STUDENTS FROM TURKMENISTAN WHEN STUDYING ECONOMICS IN RUSSIAN UNIVERSITIES

Anatoliy Aleksandrovich Polivanov, Ekaterina Ivanovna Baldina, Elena Vyacheslavovna Kozhushko

346-352
- PDF (Русский)
- JATS XML (Русский)
IMPROVING THE TRAINING OF EMPLOYEES OF SPECIAL UNITS RELATED TO THE USE OF PHYSICAL FORCE

Stanislav Andreevich Nosov, Vitaliy Viktorovich Gorlov, Boris Viktorovich Ivanitsky, Vladimir Vladimirovich Filatov, Igor Mikhaylovich Pavlov

353-359
- PDF (Русский)
- JATS XML (Русский)
DESIGN OF A SYSTEM OF KEY PERFORMANCE INDICATORS KPI FOR PROFESSIONAL ACTIVITIES OF A SWIMMING INSTRUCTOR

Arshak Andranikovich Tashiyan , Evgeniy Valentinovich Panov

360-365
- PDF (Русский)
- JATS XML (Русский)