No. 2 (2026): Управленческий учет

View No. 2 (2026): Управленческий учет

DOI: https://doi.org/10.25806/uu-2

Published: 2026-03-17

Economic theory, management and other research

MECHANISM FOR IMPLEMENTING TAX PLANNING BY BUSINESS ENTITIES

M.D. Bocharov

5-9
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PROBLEMS AND PROSPECTS OF IDENTIFICATION THROUGH MANDATORY LABELING OF NICOTINE-CONTAINING LIQUIDS AND DISPOSABLE ELECTRONIC NICOTINE DELIVERY SYSTEMS

Polina Alekseevna Soloveva, Marina Ivanovna Migunova, Arina Yurevna Grabovskaya, Elizaveta Aleksandrovna Shafikova

10-16
- JATS XML (Русский)
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ARTIFICIAL INTELLIGENCE APPLICATIONS IN PUBLIC HUMAN RESOURCE MANAGEMENT IN RUSSIA: STATUS AND PROSPECTS

Vladimir Vladimirovich Akzhigitov

17-26
- JATS XML (Русский)
- PDF (Русский)
STRATEGIC DIRECTIONS FOR REALIZING THE REGION'S CREATIVE POTENTIAL: THE CASE OF THE TVER REGION

Marina Valerevna Bogdanova

27-32
- JATS XML (Русский)
- PDF (Русский)
MANAGERIAL ASPECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THEIR ROLE IN THE FORMATION OF MANAGEMENT REPORTING

Tatyana Valerevna Bulycheva, Olga Vladimirovna Eliseeva, Irina Viktorovna Volgina

33-37
- JATS XML (Русский)
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SMART CONTROL AS A TOOL FOR IMPROVING THE EFFICIENCY OF PUBLIC ADMINISTRATION

Galina Nikolaevna Guzhina , Zhanna Anatolevna Zhilina

38-47
- JATS XML (Русский)
- PDF (Русский)
STATISTICS ON THE APPLICATION OF EXPORT CUSTOMS DUTIES ON ENERGY RESOURCES AND THEIR ROLE IN THE FEDERAL BUDGET REVENUES OF THE RUSSIAN FEDERATION

Natalya Evgenevna Derkach, Anastasiya Olegovna Klishevich, Nikita Aleksandrovich Roslyakov

48-56
- JATS XML (Русский)
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IMPACT OF PARALLEL IMPORT LEGALIZATION ON THE COUNTERFEIT MARKET

Galina Nikolaevna Grigalchik, Aleksandra Vyacheslavovna Ilyina, Darya Maksimovna Lysenko

57-64
- JATS XML (Русский)
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ANALIZ FINANSOVOY USTOYCHIVOSTI PREDPRIYATIYA

Regina Aleksandrovna Zakharkina, Natalya Nikolaevna Kataikina, Anna Aleksandrovna Markova

65-69
- JATS XML (Русский)
- PDF (Русский)
THE USE OF CYCLICAL BUSINESS MODELS IN THE ESG-TRANSFORMATION OF RUSSIAN COMPANIES AND THE FORMATION OF A CLOSED-CYCLE ECONOMY

Anna Ivanovna Kucherenko

70-77
- JATS XML (Русский)
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THE SHADOW ECONOMY AS A BARRIER TO ADVANCED DEVELOPMENT TERRITORIES (USING THE EXAMPLE OF THE REPUBLIC OF DAGESTAN)

Ali Magomedovich Magomedov, Ahmed Gamidovich Buchaev

78-86
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THE CONTRIBUTION OF THE PLATFORM ECONOMY TO THE FORMATION OF A POST-INDUSTRIAL SOCIETY IN RUSSIA

Irina Vladimirovna Makarycheva, Tatyana Alfredovna Nesterova, Yuliya Sergeevna Korobova, Yuliya Vladimirovna Zakharova

87-92
- JATS XML (Русский)
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MODERN ECONOMY OF THE REPUBLIC OF KOREA AND THE HISTORY OF THE DEVELOPMENT OF THE SOUTH KOREAN FIRM "SAMSUNG".

Valeriy Aleksandrovich Petukhov

93-102
- JATS XML (Русский)
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ANALYSIS OF THE REGULATORY FRAMEWORK AND MODERN TECHNOLOGIES OF CONSTRUCTION ORGANIZATIONS: ASSESSMENT OF PRODUCTION ACTIVITIES

K.V. Samuseva

103-107
- JATS XML (Русский)
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FEATURES OF ANALYSIS AND SOLVENCY OF AN EXPORTING ENTERPRISE UNDER ECONOMIC SANCTIONS

Svetlana Konstantinovna Sodnomova

108-113
- JATS XML (Русский)
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DIGITAL RUBLE IN FOREIGN TRADE SETTLEMENTS: PROSPECTS AND CHALLENGES

Arina Yurevna Grabovskaya, Elizaveta Aleksandrovna Shafikova, Marina Ivanovna Migunova, Polina Alekseevna Solovyova

114-121
- JATS XML (Русский)
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NATIONAL ECONOMIC SECURITY AND FOREIGN ECONOMIC ACTIVITIES OF RUSSIA IN THE CONTEXT OF MODERN INTERNATIONAL ECONOMIC RELATIONS

Olga Ivanovna Solodukhina, Natalya Evgenevna Derkach, Anastasiya Olegovna Klishevich

122-127
- JATS XML (Русский)
- PDF (Русский)
IMPROVING THE EFFICIENCY OF PEASANT (FARM) ECONOMIES THROUGH OPTIMIZATION OF THE STATE SUPPORT MECHANISM

Georgij Nikolaevich Stadnik

128-136
- JATS XML (Русский)
- PDF (Русский)
ANALYSIS OF THE USE OF IMPORT CUSTOMS DUTIES AND THEIR ROLE IN FULFILLING THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION

Svetlana Alekseevna Starykh, Anastasiya Olegovna Klishevich

137-142
- JATS XML (Русский)
- PDF (Русский)
SYSTEM OF RISKS IN SUSTAINABLE DEVELOPMENT MANAGEMENT OF MODERN AIRPORT

A.A. Utzov

143-148
- JATS XML (Русский)
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DIRECTIONS OF ENSURING FINANCIAL SECURITY OF CONSUMERS OF INSURANCE SERVICES IN THE CONTEXT OF DIGITAL TRANSFORMATION

Margarita Valer'evna Aleksandrova, Ol'ga Vladimirovna Yutkina

149-159
- JATS XML (Русский)
- PDF (Русский)
MODERN CONCEPT AND ARCHITECTURE OF E-GOVERNMENT

Nariman Dzhabbar ogly Hajiyev

160-165
- JATS XML (Русский)
- PDF (Русский)
ACCOUNTING EXPERTISE AS A TOOL FOR CONTROLLING FICTITIOUS AND INTENTIONAL BANKRUPTCY: THEORETICAL AND METHODOLOGICAL ASPECTS

Irina Valerevna Verzhbitskaia

166-175
- JATS XML (Русский)
- PDF (Русский)
AN INSTRUMENTAL SYSTEM FOR SUPPORTING DIGITAL TRANSFORMATION PROGRAMS AND EVALUATING THE EFFECTIVENESS OF MANAGEMENT AND ECONOMIC RESOURCES

Pavel Gennad'evich Gorokhov

176-188
- JATS XML (Русский)
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RISKS OF ILLEGAL TRANSFER OF STRATEGICALLY IMPORTANT GOODS AND RESOURCES IN THE SYSTEM OF NATIONAL ECONOMIC SOVEREIGNTY OF THE STATE

Svetlana Alekseevna Starykh, Anton Sergeevich Okorokov, Anastasiya Olegovna Klishevich

189-195
- JATS XML (Русский)
- PDF (Русский)
IDENTIFICATION OF FOREIGN GOODS THAT HAVE NO IDENTIFICATION CHARACTERISTICS OR ARE MOVED IN BULK, IN LIQUID, IN BUNDLE, IN THEIR PROCESSED PRODUCTS

Galina Nikolaevna Grigalchik, Aleksandr Aleksandrovich Udovichenko, Irina Nikolaevna Lakiza, Aleksandra Yurevna Mikhailova

196-204
- JATS XML (Русский)
- PDF (Русский)
SWOT ANALYSIS AS ONE OF THE MAIN TOOLS OF INDUSTRIAL STRUCTURE MANAGEMENT

I.A. Dudurgov

205-210
- JATS XML (Русский)
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LOGISTIC SMOOTHING METHOD FOR FORECASTING LONG-TERM ECONOMIC DEVELOPMENT CYCLES USING A QUASI-LINEAR MODEL

Natalya Anatolevna Ershova

211-216
- JATS XML (Русский)
- PDF (Русский)
DIRECTIONS FOR THE DEVELOPMENT OF METHODOLOGICAL ASSESSMENT OF CAPITAL INVESTMENTS IN INVESTMENT PROJECTS

Maksim Igorevich Zhukov

217-223
- JATS XML (Русский)
- PDF (Русский)
DYNAMICS OF THE TERRITORIAL DISTRIBUTION OF THE GROSS REGIONAL PRODUCT OF THE RUSSIAN FEDERATION AND THE CENTRAL FEDERAL DISTRICT OF THE RUSSIAN FEDERATION IN 1998-2023

Nikolay Dmitrievich Klikunov , Vladimir Mikhaylovich Okorokov , Dmitriy Valerevich Zyukin , Aleksey Vasilevich Shleenko

224-230
- PDF (Русский)
- JATS XML (Русский)
IMPROVING THE MECHANISMS OF STATE SUPPORT FOR REGIONAL FOOD PRODUCERS: THE EXPERIENCE OF THE SUBJECTS OF THE RUSSIAN FEDERATION

Evgeniya Aleksandrovna Demakova, Aleksandra Vyacheslavovna Ilyina, Darya Maksimovna Lysenko, A.R. Hugaeva

231-240
- PDF (Русский)
- JATS XML (Русский)
INSTITUTIONAL MECHANISMS OF STATE FINANCIAL CONTROL: AN ANALYSIS OF THE PRACTICES OF THE SVERDLOVSK REGION TREASURY

Olga Vladimirovna Kotova, Marina Vladimirovna Pleshakova, Olga Aleksandrovna Vorotilova

241-248
- PDF (Русский)
- JATS XML (Русский)
WAYS TO IMPROVE PROGRAM-TARGETED MANAGEMENT AT THE MUNICIPAL LEVEL

Vladimir Nikolaevich Kruglov

249-256
- PDF (Русский)
- JATS XML (Русский)
INNOVATIVE VECTOR OF TEMPORAL INTERFERENCE IN ECONOMIC SECURITY SYSTEM

Nataliya Igorevna Lavrikova, Igor' Gennad'evich Kochergin, Veronika Vladimirovna Lavrikova, Maksim Vital'evich Kondratenko, Aleksandr Ivanovich Zvyagintsev

257-263
- PDF (Русский)
- JATS XML (Русский)
INVESTMENT ACTIVITIES IN THE REPUBLIC OF DAGESTAN: STATUS, LIMITATIONS, AND PROSPECTS

Ali Magomedovich Magomedov, Zagidat Ibragimbekovna Shakhbanova

264-273
- PDF (Русский)
- JATS XML (Русский)
THEORETICAL ASPECTS OF MANAGEMENT ACTIVITIES OF AN ENTERPRISE

Yuliya Vladimirovna Markelova

274-279
- PDF (Русский)
- JATS XML (Русский)
INVESTMENT CONSTRAINTS OF THE STRATEGIC DEVELOPMENT OF THE ELECTRIC POWER INDUSTRY: INSTITUTIONAL AND ECONOMIC DETERMINANTS

Andrej Viktorovich Korzhanevsky, Aleksandr Rostislavovich Kalinin, Stanislav Valer'evich Kurovsky, Denis Aleksandrovich Mishin

280-289
- PDF (Русский)
- JATS XML (Русский)
Russian-Indian trade cooperation within BRICS: new opportunities and limitations

Natalya Viktorovna Mogilevskaya, Irina Nikolaevna Lakiza, Aleksandra Yurevna Mikhailova, Ulyana Vitalevna Tsepilova

290-297
- PDF (Русский)
- JATS XML (Русский)
A MODEL OF AI SUPPORT FOR HR MANAGEMENT IN THE CONTEXT OF A SHORTAGE OF AGRO-INDUSTRIAL SPECIALISTS

Andrej Aleksandrovich Polukhin, Aleksandr Vladimirovich Dadurin, Aleksej Omarovich Delba

298-306
- PDF (Русский)
- JATS XML (Русский)
FORMATION AND IMPLEMENTATION OF PERSONNEL POLICY AT ENERGY ENTERPRISES IN THE FACE OF MODERN CHALLENGES

Olga Ivanovna Solodukhina, N.A. Roslyakov

307-313
- PDF (Русский)
- JATS XML (Русский)
MANAGEMENT MECHANISM FOR THE IMPLEMENTATION OF INVESTMENT AND INNOVATION PROGRAMS FOR ENTERPRISE DEVELOPMENT

Natal'ya Antonovna Starostina

314-321
- PDF (Русский)
- JATS XML (Русский)
ORGANIZATION OF ACCOUNTING AT PUBLIC CATERING ENTERPRISES AND THE USE OF THE PERT METHOD TO INCREASE THE EFFICIENCY OF THEIR ACTIVITIES

Elena Sergeevna Shaporeva

322-327
- PDF (Русский)
- JATS XML (Русский)
DIGITAL TRANSFORMATION OF HORTICULTURE: ORGANIZATION MECHANISMS AND EVALUATION OF INNOVATIVE PROJECTS EFFECTIVENESS

Andrej Aleksandrovich Polukhin, Aleksej Omarovich Delba

328-335
- PDF (Русский)
- JATS XML (Русский)
PROBLEMS OF FINANCIAL SUPPORT FOR TOURISM IN THE IRKUTSK REGION

Oksana Igorevna Rusakova

336-343
- PDF (Русский)
- JATS XML (Русский)
CIRCULAR ECONOMY IN THE CONTEXT OF RUSSIA'S 'GREEN' DEVELOPMENT: INSTITUTIONAL PRECONDITIONS AND REGIONAL PRACTICES

Nataliya Romanovna Safonova, Mikhail Dmitrievich Ovsyanko

344-351
- PDF (Русский)
- JATS XML (Русский)
ENSURING THE FINANCIAL SECURITY OF THE STATE AS A PRIORITY FOR THE PROTECTION OF STRATEGIC NATIONAL INTERESTS

Igor' Valer'evich Shalimov, Aleksej Andreevich Zolotarev, Tat'yana Valentinovna Belova, Angelina Igorevna Chaplygina

352-360
- PDF (Русский)
- JATS XML (Русский)
ANALYSIS OF REGIONAL FACTORS OF LABOR PRODUCTIVITY IN THE ORENBURG REGION

Elena Vasil'evna Shevrina, Ol'ga Alekseevna Korabeynikova

361-367
- PDF (Русский)
- JATS XML (Русский)

Педагогические науки

THE IMPORTANCE OF COMBAT SPORTS IN THE STRUCTURE OF TRAINING SPECIAL UNITS PERSONNEL

Stanislav Andreevich Nosov, Vitaliy Viktorovich Gorlov, Darya Vyacheslavovna Kosovskaya, Aleksandr Nikolaevich Pupeyko, Kirill Dmitrievich Goryunov

368-374
- PDF (Русский)
- JATS XML (Русский)
MANAGING THE FORMATION OF A WINNER'S PSYCHOLOGY USING MOTIVATIONAL-VALUE ORIENTATIONS

Evgeniy Valentinovich Panov

375-380
- PDF (Русский)
- JATS XML (Русский)
COMMUNICATION IN THE "COACH - ATHLETE" SYSTEM AS A FORM OF INTERACTION IN THE PEDAGOGICAL PROCESS OF TEACHING HAND-TO-HAND COMBAT

Stanislav Andreevich Nosov, Vladislav Vladimirovich Fyodorov, Sergey Vladimirovich Kuznetsov, Aleksey Igorevich Smirnov, Mikhail Aleksandrovich Taranin

381-387
- PDF (Русский)
- JATS XML (Русский)