No. 3 (2026): Управленческий учет

Economic theory, management and other research

• TAX PLANNING IN THE STRUCTURAL REPRESENTATION OF FINANCIAL MANAGEMENT SUB-PROCESSES

  M.D. Bocharov

  5-9

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• ILLEGAL MOVEMENT OF CASH AND MONETARY INSTRUMENTS ACROSS THE CUSTOMS BORDER OF THE RUSSIAN FEDERATION: CRIMINOLOGICAL ANALYSIS AND COUNTERMEASURES.

  Arina Yurevna Grabovskaya, Elizaveta Aleksandrovna Shafikova, Polina Alekseevna Solovyova, Galina Nikolaevna Grigalchik

  10-17

  • JATS XML (Русский)
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• INFORMATION FLOWS OF THE CONTROL AND ANALYTICAL SYSTEM OF THE RESTAURANT INDUSTRY ENTERPRISE

  Mihail Igorevich Erykalin

  18-24

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• ASSESSMENT OF THE INVESTMENT EFFICIENCY OF THE ELECTRIC POWER INDUSTRY ENTERPRISE IN THE SYSTEM OF ECONOMIC SOVEREIGNTY OF THE STATE

  Svetlana Alekseevna Starykh, Nikita Aleksandrovich Roslyakov

  25-30

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• PROBLEMS OF ILLICIT CIRCULATION OF STRATEGIC GOODS AND RESOURCES AS A FACTOR OF DESTABILIZATION OF THE SYSTEM OF NATIONAL ECONOMIC SOVEREIGNTY

  Inna Nikolaevna Malinovskaya, Elena Nikolaevna Nozdracheva, Roman Alekseevich Laptev, Anastasiya Olegovna Klishevich

  31-37

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• STATISTICAL ANALYSIS OF THE FOREIGN TRADE OF THE RUSSIAN FEDERATION UNDER THE CONDITIONS OF THE SPECIAL MILITARY OPERATION

  Svetlana Alekseevna Starykh, Anton Sergeevich Okorokov, Anastasiya Olegovna Klishevich

  38-43

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• PERSONNEL SECURITY OF A COMMERCIAL ENTERPRISE: AN EMPIRICAL ANALYSIS OF THREATS AND MINIMIZATION MECHANISMS

  Igor Nikolaevich Aleksandrov, Aleksandr Vyacheslavovich Isakov, Irina Aleksandrovna Chekhovskikh, Ekaterina Mikhaylovna Ol, Anastasiya Anatolevna Vasilenkova

  44-50

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• IDENTIFICATION OF INDIVIDUALLY CONFIGURABLE ERP SYSTEM MODULES AS AN ACCOUNTING OBJECT

  Oleg Viktorovich Bazhenov, Evgeniy Vladimirovich Nadobnikov, Aleksandra Konstantinovna Afanaseva

  51-59

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• ECONOMIC AND SOCIAL PROBLEMS OF LOCAL SELF-GOVERNMENT

  Karine Aleksandrovna Barmuta, Il'ya Yur'evich Popkhadze

  60-68

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• DIFFERENTIATED INVENTORY MANAGEMENT ACCORDING TO THE ABC-XYZ MATRIX: FROM COST REDUCTION TO SUSTAINABLE OPTIMIZATION

  Aleksandr Nikolaevich Biryukov, Margarita Radikovna Akhibzyanova, Ol'ga Ivanovna Glushchenko

  69-81

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• COST MANAGEMENT IN SMALL SERVICE BUSINNESES

  A.V. Maiorenko, Svetlana Borisovna Bunevskaya

  82-88

  • PDF (Русский)
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• DIRECTIONS FOR IMPROVING THE COMPANY'S INVESTMENT POLICY USING THE EXAMPLE OF PJSC PHOSAGRO

  Yuliya Ashumovna Vlasova

  89-96

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• DEVELOPMENT OF THE GLOBAL ISLAMIC SUKUK BOND MARKET

  Zhanneta Ilyasovna Gerzelieva

  97-102

  • PDF (Русский)
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• CUSTOMS VALUE CONTROL AS A TOOL FOR IMPORT SUBSTITUTION UNDER SANCTIONS: METHODOLOGICAL CHALLENGES AND NEW APPROACHES (2025)

  Arina Yurevna Grabovskaya, Elizaveta Aleksandrovna Shafikova, Polina Alekseevna Soloveva, Natalya Viktorovna Mogilevskaya

  103-109

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• ANALYSIS OF ATMOSPHERIC AIR POLLUTION IN THE KRASNOYARSK REGION

  Maksim Olegovich Dakhno

  110-117

  • PDF (Русский)
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• DIGITAL TRANSFORMATION OF INNOVATION ASSESSMENT IN THE AGRICULTURAL SECTOR: A SYSTEM OF EFFICIENCY INDICATORS FOCUSED ON ATTRACTING PRIVATE CAPITAL

  Andrej Aleksandrovich Polukhin, Vyacheslav Aleksandrovich Voytyuk, Aleksej Omarovich Delba

  118-128

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• BIG DATA TECHNOLOGIES AND ARTIFICIAL INTELLIGENCE AS DRIVERS OF TRANSFORMATION OF A SPA AND WELLNESS COMPLEX (BASED ON THE EXAMPLE OF THE KABARDINO-BALKAR REPUBLIC)

  Irina Shamilevna Dzakhmisheva, Anna Aslanbievna Aloeva, Natalya Evgenevna Kulyushina

  129-136

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• MANAGEMENT ANALYSIS OF THE KABARDINO-BALKARIAN RESORT COMPLEX: DIAGNOSIS OF PROBLEMS AND RATIONALE FOR STRATEGIC DECISIONS

  Irina Shamilevna Dzakhmisheva, Zalina Mukharbievna Balkarova, Madina Ramazanovna Tutukova

  137-142

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• FEATURES OF APPLICATION OF STRATEGIC MANAGEMENT TOOLS IN RUSSIAN CORPORATIONS

  I.A. Dudurgov

  143-148

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• THE ROLE OF THE INTERNAL CONTROL SYSTEM IN THE STRATEGIC DEVELOPMENT OF AN ENTERPRISE IN THE RESTAURANT INDUSTRY

  Mihail Igorevich Erykalin

  149-155

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• FEATURES OF IT PROJECT COST MANAGEMENT AT DIFFERENT STAGES OF ITS IMPLEMENTATION

  Elena Zuferovna Klimova, Irina Aleksandrovna Pavlova

  156-165

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• ASSESSMENT OF THE STRUCTURE AND EFFICIENCY OF CAPITAL USE AT WHOLESALE TRADE ENTERPRISES IN THE KIROV REGION

  Elena Aleksandrovna Klinova, Natal'ya Valer'evna Nikonova, Lejla Tamazievna Tedozashvili

  166-172

  • PDF (Русский)
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• FORMATION OF A SYSTEM OF PERFORMANCE INDICATORS FOR TOURISM ORGANIZATIONS IN THE CONTEXT OF DIGITALIZATION

  Eduard Vladimirovich Kolesov

  173-179

  • PDF (Русский)
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• TECHNOLOGICAL DEVELOPMENT AS THE BASIS FOR THE EVOLUTION OF ECONOMIC SYSTEMS

  Andrey Vladimirovich Kostin

  180-185

  • PDF (Русский)
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• FEATURES OF PROJECT MANAGEMENT IN CREATING EFFECTIVE TERRITORIAL INFRASTRUCTURE

  Vladimir Nikolaevich Kruglov

  186-193

  • PDF (Русский)
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• TO THE QUESTION OF ASSESSING THE FIELD OF COMPETITIVE FORCES ACCORDING TO PORTER'S MODEL IN THE HOTEL BUSINESS

  Nadezhda Nikiforovna Krupina

  194-203

  • PDF (Русский)
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• SPATIAL HETEROGENEITY OF DIGITALIZATION AND ITS IMPACT ON THE ECONOMIC GROWTH OF RUSSIAN REGIONS

  Denis Eduardovich Kurgin

  204-209

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• FOOD SECURITY IN RUSSIA UNDER SANCTIONS

  Aleksey Viktorovich Lapin

  210-215

  • PDF (Русский)
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• ANALYSIS OF THE DEVELOPMENT OF DOMESTIC FINANCIAL MANAGEMENT TECHNOLOGIES IN THE PUBLIC SECTOR BASED ON FOREIGN APPROACHES

  Tatyana Alekseevna Latushkina

  216-221

  • PDF (Русский)
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• EFFECTIVENESS OF EXTERNAL STATE FINANCIAL CONTROL IN THE REPUBLIC OF DAGESTAN

  Ali Magomedovich Magomedov, Zagidat Ibragimbekovna Shakhbanova

  222-230

  • PDF (Русский)
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• DIGITAL TECHNOLOGIES IN THE TAX ADMINISTRATION SYSTEM: THE EXAMPLE OF THE FEDERAL TAX SERVICE OF RUSSIA IN THE REPUBLIC OF INGUSHETIA

  Abdulmazhit Kadirovich Martazanov

  231-236

  • PDF (Русский)
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• SUSTAINABILITY VS RESILIENCE OF THE REGIONAL ECONOMY

  Galina Stepanovna Merzlikina, Natalya Olegovna Mogharbel

  237-246

  • PDF (Русский)
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• INFORMATION TECHNOLOGIES IN COMMERCIAL REAL ESTATE MANAGEMENT

  V.V. Mosienko

  247-253

  • PDF (Русский)
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• AN ALGORITHM FOR IMPLEMENTING GENERATIVE AI TOOLS IN TECHNOLOGICAL PRODUCT MANAGEMENT PROCESSES

  Anastasiya Yur'evna Moskovchenko

  254-265

  • PDF (Русский)
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• SEMANTICS AND METHODS OF CAPITAL OPTIMIZATION

  Elena Aleksandrovna Klinova, Natal'ya Valer'evna Nikonova, Lejla Tamazievna Tedozashvili

  266-273

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• IMPROVING THE MECHANISM OF ROAD FREIGHT TRANSPORTATION IN THE REPUBLIC OF TATARSTAN UNDER ECONOMIC CRISIS CONDITIONS

  Irina Yurevna Vaslavskaya, Y.M. Pugach

  274-280

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• FINANCIAL PYRAMIDS: PROBLEMS AND PROSPECTS

  Oksana Igorevna Rusakova, Dar'ya Olegovna Lapchenko

  281-286

  • PDF (Русский)
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• THE SOCIO-ECONOMIC SIGNIFICANCE OF TAX INCENTIVES FOR LONG-TERM LIFE INSURANCE IN RUSSIAN AND INTERNATIONAL PRACTICE

  Natal'ya Grigor'evna Glushich, Tat'yana Stanislavovna Morozova, Lyudmila Anatol'evna Savinykh, Nikolaj Aleksandrovich Sofyin

  287-294

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• THEORETICAL ASPECTS OF MANAGING INVESTMENT AND PROJECT ACTIVITIES DURING THE DEVELOPMENT AND IMPLEMENTATION OF LARGE-SCALE INVESTMENT PROJECTS

  Natal'ya Antonovna Starostina

  295-299

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• TRANSFORMATION OF THE STRUCTURE OF AGRICULTURAL PRODUCTION IN THE REGIONS OF THE URAL FEDERAL DISTRICT

  Vladimir Vlasovich Sulimin, Vladislav Vitalevich Shvedov

  300-308

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• TRANSFORMATION OF THE HUMAN RESOURCES MANAGEMENT PARADIGM UNDER THE INFLUENCE OF THE AI TECHNOLOGICAL BREAKTHROUGH

  Aleksandra Vladimirovna Voronina, Tat'yana Nikolaevna Tukhkanen

  309-315

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• METHODOLOGICAL SUPPORT FOR REGULATION AND DEVELOPMENT OF VALUATION ACTIVITIES

  Vitaliy Aleksandrovich Ushakov, Elena Aleksandrovna Glukhova

  316-323

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• FACTORS AFFECTING THE FORMATION OF CONSUMER PREFERENCES IN THE SERVICE SECTOR

  Elena Andreevna Frolova

  324-330

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• CHARACTERISTICS OF THE PROBLEMS OF SOCIAL PROGRESS AND QUALITY OF LIFE IN THE CONTEXT OF ENSURING ECONOMIC SECURITY OF SOCIO-ECONOMIC SYSTEMS

  Viktoriya Yurevna Tsiklauri, Lyubov Viktorovna Afanasyeva, A.G. Yagublu

  331-342

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• USING ARTIFICIAL INTELLIGENCE IN EDUCATION: OPPORTUNITIES AND RISKS

  Elena Vladimirovna Shalamova , Aleksandr YUr'evich Tikhonov

  343-349

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• STRATEGIC APPROACHES TO MANAGING FOREIGN CURRENCY RESERVES

  Vladimira Leonidovna Shangareeva

  350-356

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• ON THE QUESTION OF ASSESSING THE BANK'S OPERATIONAL RISK

  Oksana Dmitrievna Zhilan

  357-363

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• FINANCIAL STRATEGIES IN THE DIGITAL ECONOMY

  Aminat Khabibullaevna Ibragimova

  364-370

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• THE INFLUENCE OF HUMAN BEHAVIOR ON THE TRANSFORMATION OF MUNICIPAL PLANNING

  Sergey Vasilevich Kupriyanov, Sergey Andreevich Bozhenov

  371-376

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• HOUSING CONSTRUCTION AS A CATALYST FOR REGIONAL SOCIAL AND ECONOMIC DEVELOPMENT: MULTIPLICATION AND ACCELERATION EFFECTS

  Vladimir Mihajlovich Okorokov, Dmitrij Viktorovich Zyukin, Aleksej Vasil'evich Shleenko, Nikolaj Dmitrievich Klikunov

  377-384

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