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

  • JATS XML (Русский)
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• ILLEGAL MOVEMENT OF CASH AND MONETARY INSTRUMENTS ACROSS THE CUSTOMS BORDER OF THE RUSSIAN FEDERATION: CRIMINOLOGICAL ANALYSIS AND COUNTERMEASURES.

  A.Yu. Grabovskaya, E.A. Shafikova, P.A. Solovyova, G.N. Grigalchik

  10-17

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

  M.I. Erykalin

  18-24

  • JATS XML (Русский)
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• ASSESSMENT OF THE INVESTMENT EFFICIENCY OF THE ELECTRIC POWER INDUSTRY ENTERPRISE IN THE SYSTEM OF ECONOMIC SOVEREIGNTY OF THE STATE

  S.A. Starykh, N.F. Roslyakov

  25-30

  • JATS XML (Русский)
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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

  I.N. Malinovskaya, E.N. Nozdracheva, R.A. Laptev, A.O. Klishevich

  31-37

  • JATS XML (Русский)
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• STATISTICAL ANALYSIS OF THE FOREIGN TRADE OF THE RUSSIAN FEDERATION UNDER THE CONDITIONS OF THE SPECIAL MILITARY OPERATION

  S.A. Starykh, A.S. Okorokov, A.O. Klishevich

  38-43

  • JATS XML (Русский)
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• PERSONNEL SECURITY OF A COMMERCIAL ENTERPRISE: AN EMPIRICAL ANALYSIS OF THREATS AND MINIMIZATION MECHANISMS

  I.N. Aleksandrov, A.V. Isakov, I.A. Chekhovskikh, E.M. Ol, A.A. Vasilenkova

  44-50

  • PDF (Русский)
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• IDENTIFICATION OF INDIVIDUALLY CONFIGURABLE ERP SYSTEM MODULES AS AN ACCOUNTING OBJECT

  O.V. Bazhenov, E.V. Nadobnikov, A.K. Afanaseva

  51-59

  • PDF (Русский)
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• ECONOMIC AND SOCIAL PROBLEMS OF LOCAL SELF-GOVERNMENT

  K.A. Barmuta, I.Yu. Popkhadze

  60-68

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

  A.N. Biryukov, M.R. Akhibzyanova, O.I. Glushchenko

  69-81

  • PDF (Русский)
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• COST MANAGEMENT IN SMALL SERVICE BUSINNESES

  A.V. Maiorenko, S.B. Bunevskaya

  82-88

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

  Yu.A. Vlasova

  89-96

  • PDF (Русский)
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• DEVELOPMENT OF THE GLOBAL ISLAMIC SUKUK BOND MARKET

  Zh.I. 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)

  A.Yu. Grabovskaya, E.A. Shafikova, P.A. Solovyova, N.V. Mogilevskaya

  103-109

  • PDF (Русский)
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• ANALYSIS OF ATMOSPHERIC AIR POLLUTION IN THE KRASNOYARSK REGION

  M.O. 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

  A.A. Polukhin, V.A. Voytyuk, A.O. 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)

  I.Sh. Dzakhmisheva, A.A. Aloeva, N.E. Kulyushina

  129-136

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

  I.Sh. Dzakhmisheva, Z.M. Balkarova, M.R. Tutukova

  137-142

  • PDF (Русский)
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• FEATURES OF APPLICATION OF STRATEGIC MANAGEMENT TOOLS IN RUSSIAN CORPORATIONS

  I.A. Dudurgov

  143-148

  • PDF (Русский)
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• THE ROLE OF THE INTERNAL CONTROL SYSTEM IN THE STRATEGIC DEVELOPMENT OF AN ENTERPRISE IN THE RESTAURANT INDUSTRY

  M.I. Erykalin

  149-155

  • PDF (Русский)
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• FEATURES OF IT PROJECT COST MANAGEMENT AT DIFFERENT STAGES OF ITS IMPLEMENTATION

  E.Z. Klimova, I.A. Pavlova

  156-165

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

  E.A. Klinova, N.V. Nikonova, L.T. Tedozashvili

  166-172

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

  E.V. Kolesov

  173-179

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

  A.V. Kostin

  180-185

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

  V.N. 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

  N.N. Krupina

  194-203

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

  D.E. Kurgin

  204-209

  • PDF (Русский)
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• FOOD SECURITY IN RUSSIA UNDER SANCTIONS

  A.V. 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

  T.A. Latushkina

  216-221

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

  A.M. Magomedov, Z.I. 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

  A.K. Martazanov

  231-236

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

  G.S. Merzlikina, N.O. 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

  А.Y. Moskovchenko

  254-265

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

  E.A. Klinova, N.V. Nikonova, L.T. Tedozashvili

  266-273

  • PDF (Русский)
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• IMPROVING THE MECHANISM OF ROAD FREIGHT TRANSPORTATION IN THE REPUBLIC OF TATARSTAN UNDER ECONOMIC CRISIS CONDITIONS

  I.Yu. Vaslavskaya, Y.M. Pugach

  274-280

  • PDF (Русский)
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• FINANCIAL PYRAMIDS: PROBLEMS AND PROSPECTS

  O.I. Rusakova, D.О. Lapchenko

  281-286

  • PDF (Русский)
  • JATS XML (Русский)

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

  N.G. Glushich, T.S. Morozova, L.A. Savinykh, N.A. Sofyin

  287-294

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

  N.A. Starostina

  295-299

  • PDF (Русский)
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• TRANSFORMATION OF THE STRUCTURE OF AGRICULTURAL PRODUCTION IN THE REGIONS OF THE URAL FEDERAL DISTRICT

  V.V. Sulimin, V.V. Shvedov

  300-308

  • PDF (Русский)
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• TRANSFORMATION OF THE HUMAN RESOURCES MANAGEMENT PARADIGM UNDER THE INFLUENCE OF THE AI TECHNOLOGICAL BREAKTHROUGH

  A.V. Voronina, T.N. Tukhkanen

  309-315

  • PDF (Русский)
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• METHODOLOGICAL SUPPORT FOR REGULATION AND DEVELOPMENT OF VALUATION ACTIVITIES

  V.A. Ushakov, E.A. Glukhova

  316-323

  • PDF (Русский)
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• FACTORS AFFECTING THE FORMATION OF CONSUMER PREFERENCES IN THE SERVICE SECTOR

  Е.А. 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

  V.Y. Tsiklauri, L.V. Afanasyeva, A.G. Yagublu

  331-342

  • PDF (Русский)
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• USING ARTIFICIAL INTELLIGENCE IN EDUCATION: OPPORTUNITIES AND RISKS

  E.V. Shalamova , A.Y. Tikhonov

  343-349

  • PDF (Русский)
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• STRATEGIC APPROACHES TO MANAGING FOREIGN CURRENCY RESERVES

  V.L. Shangareeva

  350-356

  • PDF (Русский)
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• ON THE QUESTION OF ASSESSING THE BANK'S OPERATIONAL RISK

  О.Д. Жилан

  357-363

  • PDF (Русский)
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• FINANCIAL STRATEGIES IN THE DIGITAL ECONOMY

  A.Kh. Ibragimova

  364-370

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

  С.В. Куприянов, С.А. Боженов

  371-376

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

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

  377-384

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