No. 7 (2026): Управленческий учет

Economic theory, management and other research

• PERFORMANCE FOCUSED ACTIVITY BASED COSTING (PFABC) AS A MANAGEMENT CONTROL TOOL

  M.M. Alzebdi, I.E. Mizikovsky

  5-10

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• COMPARATIVE ANALYSIS OF SOCIAL AND ECONOMIC DEVELOPMENT STRATEGIES OF BORDER REGIONS OF RUSSIA AND THE EURASIAN ECONOMIC UNION (EAEU)

  N.S. Andryashina, Yu.S. Frolov, N.A. Gorev

  11-19

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• THE NEWREALITY OF GLOBAL ENERGY MARKETS: A STUDY OF THE POLITICAL AND ECONOMICIMPACT OF TURBULENCE IN THEMIDDLEEAST

  O.V. Brizhak, M.D. Kireeva, V.S. Sytikova

  20-29

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• IMPROVING THE SYSTEM OF INDICATORS FOR ASSESSING THE EFFECTIVENESS OF REGIONAL TOURISM MANAGEMENT

  L.A. Burnyasheva, I.S. Shtapova, S.A. Prozorova

  30-36

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• SELECTING A METHOD FOR DISTRIBUTING PRE-PRODUCTION COSTS WHEN CALCULATING THE COST OF AN INNOVATIVE PRODUCT

  А.P. Garin, A.V. Pankov, N.V. Pestova, I.E. Cibucinina

  37-44

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• IMPLEMENTATION OF A PROCESS-BASED APPROACH TO COST AND TECHNOLOGY MANAGEMENT AT THE STAGES OF THE LIFE CYCLE OF A HIGH-TECH DEEP PROCESSED PRODUCT

  E.P. Garina, S.N. Kuznetsova, А.P. Garin

  45-51

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• TRANSPORT AND LOGISTICS INFRASTRUCTURE OF THE REGION AS A RESTRICTION ON THE DEVELOPMENT OF EXHIBITION ACTIVITIES

  N.K. Golubov, V.G. Nikiforov, V.V. Bucherova

  52-59

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• ELECTRONIC AND DIGITAL MONEY: PROBLEMS AND PROSPECTS

  M.E. Gorchakova, R.A. Zasyadko

  60-68

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• POTENTIAL FOR INVESTING IN GOLD ASSETS IN THE RUSSIAN FEDERATION

  V.A. Ezhova, T.V. Shmulevich

  69-74

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• EVALUATION OF METHODOLOGICAL SUPPORT FOR STRATEGIC PLANNING REGARDING THE SUBSTANTIVE CONTENT OF SOCIO-ECONOMIC DEVELOPMENT STRATEGIES FOR MUNICIPALITIES

  N.N. Kirillova

  75-84

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• GREEN BANKING IN THE BALKANS: IMPLEMENTATION, EFFICIENCY, AND STRUCTURAL BARRIERS

  Sh.U. Niyazbekova, B.M. Kostyakov, A.A. Shcheglov

  85-91

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• QUALITY INDICATORS OF TECHNICAL SERVICE AND REPAIR OF MINING EQUIPMENT

  V.P. Samarina, A.S. Legkobyt

  92-97

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• DEVELOPMENT OF MORTGAGE LENDING IN THE CONTEXT OF DIGITALIZATION OF THE FINANCIAL SECTOR IN THE REPUBLIC OF KAZAKHSTAN

  B.V. Leskov

  98-103

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• TRANSFORMATION OF FOREIGN ECONOMIC RELATIONS OF THE RUSSIAN FUEL AND ENERGY COMPLEX IN THE CONTEXT OF SANCTIONS PRESSURE: LOGISTICAL ADAPTATION, REORIENTATION OF EXPORTS, AND RESTRUCTURING OF PAYMENTS

  I.N. Malinovskaya, R.A. Laptev, A.R. Chuhlebova

  104-110

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• APPROACHES TO IMPROVING THE CREDIT POLICY OF A COMMERCIAL BANK, TAKING INTO ACCOUNT DIGITALIZATION TECHNOLOGIES AND ARTIFICIAL INTELLIGENCE

  N.S. Merkulova , N.B. Мaximov, K.N. Иванов

  111-117

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• GENERATION Z IN THE DOMESTIC CORPORATE ENVIRONMENT: RECOMMENDATIONS FOR INTEGRATION AND ADAPTATION

  Y.S. Mirzoev

  118-124

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• DIGITAL TWINS AND SUSTAINABLE MANUFACTURING: HOW INDUSTRY 4.0 TECHNOLOGIES SUPPORT THE GOALS OF A CIRCULAR ECONOMY

  A.A. Permovsky, E.N. Nazarova, E.A. Arzhanova

  125-133

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• ESG TRANSFORMATION AS A STRATEGIC PRIORITY IN THE DIGITAL DEVELOPMENT OF RUSSIAN ENTERPRISES: A COMPARATIVE ANALYSIS WITH EU PRACTICES

  A.A. Permovsky, E.N. Nazarova, Yu.S. Frolov

  134-141

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• ASSESSMENT OF THE EFFECTIVENESS OF TAX BENEFITS FOR HIGH-TECH SECTORS IN NATIONAL AND FOREIGN ECONOMIC SYSTEMS

  V.V. Petrushevskaya, Ya.O. Archikova, A.N. Shilina

  142-148

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• ANALYSIS OF APPROACHES TO THE CONCEPT OF A COMFORTABLE URBAN ENVIRONMENT

  A.V. Puchkov

  149-154

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• RATIONAL USE OF MINERAL RESOURCES IN THE CONTEXT OF GLOBAL CHALLENGES: HARMONIZATION OF NATIONAL AND INTERNATIONAL ACCOUNTING STANDARDS

  A.B. Rossiyskikh, N.I. Lyahova

  155-162

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• THE EFFECTIVENESS OF THE PERSONNEL ADAPTATION SYSTEM IN A COMPANY

  A.V. Borscheva, M.S. Santalova , I.V. Soklakova

  163-171

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• THE ECONOMIC ESSENCE OF CONTROLLING IN THE MODERN CONCEPT OF ORGANIZATION MANAGEMENT

  D.S. Selifonkina

  172-179

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• THE ROLE OF CUSTOMS REGULATION IN ENSURING FOOD SECURITY IN THE RUSSIAN FEDERATION

  A.A. Sokolova, E.A. Demakova

  180-187

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• SERVICES IN THE CONSUMPTION SYSTEM: THEORETICAL APPROACHES AND STRUCTURAL FEATURES

  D.V. Sotnikov

  188-194

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• CURRENT THREATS TO THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION: ASSESSMENT AND WAYS TO OVERCOME THEM

  I.V. Shalimov, T.A. Sedykh, T.V. Belova, A.A. Zolotaryov, A.E. Kiriyenko

  195-205

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