№ 11 (2025)
- Жылы: 2025
- Мақалалар: 61
- URL: https://bakhtiniada.ru/2411-0450/issue/view/24414
Articles
THE ROLE OF THE FORMATION OF A SINGLE FINANCIAL SERVICES MARKET IN THE EAEU
Аннотация
The article examines the process of creating and the role of a single financial services market within the Eurasian Economic Union (EAEU). It analyzes the theoretical background and practical steps towards the integration of the financial systems of the member states. The key benefits of forming a common financial market are discussed, including the deepening of economic integration, the reduction of capital costs, and the improvement of the competitiveness of the Union's economies. Special attention is given to institutional and economic challenges, such as the harmonization of legislation, the establishment of supranational regulatory bodies, and the promotion of financial stability. Based on the analysis of the main documents and the current state of integration, conclusions have been drawn about the prospects and possible ways of developing the EAEU single financial market
7-11
OPTIMIZATION OF BUDGET EXPENDITURES OF KYRGYZ UNIVERSITIES IN CONDITIONS OF LIMITED GOVERNMENT FUNDING
Аннотация
The article discusses the current problems of optimizing the budget expenditures of universities of the Kyrgyz Republic in conditions of limited government funding. Based on the analysis of the Medium-term Budget Expenditure Strategy for 2025-2029, the Strategy of Financial Autonomy of Universities for 2024-2030, and analytical materials on the state of higher education, the main directions of cost rationalization have been identified. In conclusion, recommendations are formulated to increase the transparency, effectiveness and sustainability of the financial policy of universities in Kyrgyzstan.
12-17
TACTICS FOR OVERCOMING AND PREVENTING CONFLICTS IN THE WORKPLACE
Аннотация
The article examines the nature of workplace conflicts and explores contemporary strategies for their prevention and resolution. Conflict situations inevitably arise in any organization where employees interact while possessing different professional competencies, personal characteristics, and levels of responsibility. The presence of disagreements is not inherently destructive; however, the absence of effective conflict management may lead to reduced work efficiency, communication breakdowns, and a deterioration of the psychological climate within the team. The study identifies the key causes of organizational conflicts, including limited resources, divergent interests, variations in behavioral patterns, and the specifics of role distribution. Special attention is given to the role of the leader, who acts not only as a coordinator of work processes but also as a mediator influencing the overall culture of interaction within the workplace. The article systematizes the main models and approaches to conflict resolution, such as cooperation, compromise, avoidance, covert actions, and the use of pressure. The effectiveness of each method is analyzed, and the conditions under which a particular strategy may yield the best results are identified.
18-22
PROBLEMS OF CERTIFICATION IN THE ASSESSMENT OF PROJECT MANAGERS’ COMPETENCE
Аннотация
The article examines the key aspects of the development of certification systems for project managers under the transformation of professional standards and the restrictions introduced after 2022. Certification is considered as an essential tool for objective assessment of project managers’ competencies, providing standardization of qualification requirements, increasing transparency of personnel decisions, and reducing managerial risks. A comparative analysis of the most widespread certification systems (PMI, IPMA, PRINCE2, and the Russian PM STANDART) is presented, taking into account their availability, methodological foundations, structure of requirements, and relevance to Russian project practice. The study identifies major problems affecting the current state of certification in Russia, including the inaccessibility of international systems, methodological limitations of certain standards, absence of unified employer expectations, and the gap between formal certification and actual managerial competence. Promising directions for further development of certification are outlined, such as strengthening the national PM STANDART system, adapting international competency models to Russian conditions, and introducing digital technologies for competency assessment.
23-29
ENTERPRISE DIGITAL ECOSYSTEM AS A FACTOR IN ENHANCING BUSINESS PROCESS EFFICIENCY AND COMPETITIVENESS
Аннотация
The article examines the impact of digital ecosystems on the efficiency of business processes and the competitiveness of enterprises in the context of the digital economy. It analyzes the transformation of managerial and organizational structures under the influence of digitalization, the integration of business functions, and the use of artificial intelligence to increase the speed and accuracy of decision-making. It is emphasized that a digital ecosystem ensures end-to-end automation, enhances transparency and adaptability of processes, improves customer interaction, and contributes to the formation of sustainable competitive advantages. The study substantiates the need for a systemic approach to implementing digital solutions, including risk management, competency development, and the cultivation of digital culture among personnel.
30-36
FOREIGN APPROACHES TO THE FORMATION OF FINANCIAL SYSTEMS IN HIGHER EDUCATION
Аннотация
The article analyzes international experience in financing higher education. In the context of globalization and ongoing changes in economic and socio-political systems, the effectiveness of funding mechanisms for educational institutions is becoming a crucial factor in ensuring their sustainability and development. Various models of higher education financing used in leading countries around the world are examined, including public, private, and mixed funding approaches. The study analyzes the advantages and disadvantages of each model, as well as their impact on the quality of educational services, the accessibility of education, and innovation processes within the higher education sector.
37-41
THE CURRENT STATE OF AGRI-TOURISM IN THE OMSK REGION
Аннотация
Agritourism plays an important role in the sustainable development of rural areas, stimulates the economy, strengthens social stability in regions, and opens the door for local farmers to directly sell their products and provide additional services. This article presents an analysis of the development of agritourism in the Omsk Region and describes government support measures. Examples of agritourism facilities in the region are provided, demonstrating the growing popularity of this type of tourism and prospects for its further development.
42-46
POSITIONING OF THE ORGANIZATION IN THE MARKET OF ADVERTISING PRINTING PRODUCTS
Аннотация
The article examines the key factors influencing the positioning of organizations in the market of advertising printing products. Approaches based on the specifics of the production process and the characteristics of the final product that determine the perception of the company by customers are described. The importance of integrating artificial intelligence and the use of environmentally friendly materials is noted as promising areas that contribute to strengthening competitive advantages, creating a recognizable brand image and expanding its market opportunities.
47-52
REPUTATION STRENGTHENING STRATEGIES FOR BRANDS OF PRINTING PRODUCTS
Аннотация
The article discusses modern strategies for strengthening the reputation of brands of printing products in the context of growing market instability. The key factors influencing the perception of printing houses are analyzed: product quality, customer-centric communications, environmental responsibility and digital simplification of the ordering process. The combination of these elements allows companies to form a proactive approach to reputation management, reduce the risks of crisis situations and increase audience trust through a holistic and sustainable communication policy.
53-58
THE SPECIFICS OF APPLYING THE 10% VAT RATE WHEN IMPORTING CERTAIN CATEGORIES OF GOODS INTO THE TERRITORY OF THE RUSSIAN FEDERATION
Аннотация
The article examines the legal and practical features of the application of a reduced value added tax (VAT) rate of 10% for the import and sale of certain categories of goods in the Russian Federation, including medical devices. The article considers the features of regulatory regulation based on the differentiation of the classifiers OKPD2 and HS EAEU, as well as the consequences of their inconsistency in determining the right to apply a reduced rate. Special attention is paid to the law enforcement difficulties in importing medical devices related to the confirmation of their status and the corresponding HS code, as well as the analysis of judicial practice, including decisions of the Supreme Court of the Russian Federation, which form the key criteria for the lawful application of tax benefits. Based on the analysis of rulings of the Supreme Court of the Russian Federation and rulings of arbitration courts, trends towards the formation of a strict and systematic approach to the qualification of operations involving non-residents and the circulation of medical products have been identified. The author substantiates the need for regulatory unification of the lists containing the OKPD2 and HS codes, as well as clarifying the mechanisms for applying a reduced VAT rate in order to ensure legal certainty and uniformity of judicial practice.
59-63
FINANCIAL RESULTS AND PROFITABILITY OF THE AIRCRAFT INDUSTRY AS A FACTOR FOR ECONOMIC GROWTH IN FRANCE
Аннотация
This article examines the relationship between the financial performance of major corporations and macroeconomic dynamics, using France as a case study. The object of the research is the strategically important aerospace industry, represented by Airbus SE, Safran SA, and Thales Group SA. The study aims to quantify the impact of the financial results and profitability of this sector on the country's economic growth (GDP). Using methods of economic and statistical analysis, empirical data on the companies' financial performance for 2020-2024, as well as the dynamics of the CAC 40 stock index, are examined. Based on correlation and regression analysis, an econometric model is built to quantify the dependence of GDP on corporate profit, earnings per share, and market capitalization. The results show that the financial health of leading corporations and stock market expectations are significant determinants of national economic growth. Conclusions are drawn about the role of the corporate sector in ensuring France's macroeconomic stability and technological sovereignty.
64-69
USING OF ARTIFICIAL INTELLIGENCE IN SCIENTIFICAL & TECHNOLOGICAL STRATEGIC PLANNING: LONG-TERM VISION
Аннотация
This paper examines current trends in the field of strategic planning and scientific-technological development. Within the theoretical framework, the prospects and possibilities of using artificial intelligence in the structural elements of strategic planning for scientific and technological development are considered. It is note that under conditions of sanction pressure and technological isolation, modernization of long-term forecasting, as well as increasing the flexibility and adaptability of strategic decisions, are especially relevant for Russia in achieving the goals of technological sovereignty. The potential of AI-based predictive models capable of constructing scenario forecasts is analyzed which can potentially enhance the responsiveness of managerial decisions. The necessity of further development of the methodological framework, standardization, and regulatory consolidation of new forecasting tools is emphasized to ensure their effective integration into the system of state strategic management.
70-75
TECHNOLOGIES OF THE PRICING MANAGEMENT SUBPROCESS OF MANAGERIAL CHANGES IN ECONOMIC SYSTEMS
Аннотация
The scientific work substantiates the importance of improving the subprocess of pricing management of managerial changes in economic systems of the "organization" type. The content of the normative state of the investigated management subprocess of the basic organization is considered. The content of the technology for solving key functional management tasks has been developed: organization and accounting of pricing of managerial changes in the organization. Based on the design results, a set of methodological tools was proposed for the procedures of technology for solving one management task for its completeness in a given format
76-85
ANALYSIS OF ENTREPRENEURIAL ACTIVITIES OF AN OIL AND GAS COMPANY
Аннотация
The article presents a comprehensive analysis of the main types of entrepreneurial activity in the oil and gas complex, and examines in detail their essential characteristics and industry specifics. Special attention is paid to the consideration of organizational and legal forms of entrepreneurship, including their classification, functioning features and adaptation to modern market conditions in both Russian and foreign practice. Various organizational and economic models of doing business in the oil and gas industry are analyzed, revealing their advantages and disadvantages. A significant place in the study is given to the consideration of the role of vertically integrated oil companies (VICS) in the structure of the industry, their influence on the formation of market conditions and the development of production processes.
86-90
GOVERNMENT SUPPORT FOR RUSSIAN ENTERPRISES IN FOREIGN MARKETS
Аннотация
The article deals with issues of government support for Russian enterprises. The purpose of the paper is to substantiate importance and identify main areas of government support for Russian enterprises operating in foreign markets. The article reflects the role of exporting enterprises in Russian economy and outlines main areas and measures of government support at federal and regional levels. Regional support areas are presented under example of the Far Eastern Federal District and Primorsky Region as an entity of the Russian Federation. The article identifies such key support measures as financial support, development of export support measures, tax and customs incentives, infrastructure and logistics development.
91-95
CHILDREN PRODUCTS' MARKETING BASED ON THE PRINCIPLES OF INCLUSION: AN INTEGRATED APPROACH
Аннотация
The growing awareness of the inclusion's importance has a significant impact on the children's goods market. Companies offering products and services that take into account the diverse needs of children (their physical, cognitive, or emotional characteristics' regardless) gain a competitive advantage. The article systematizes the main directions of an integrated marketing approach based on inclusive principles and supported by an algorithm for the children's goods market marketing research with an emphasis on inclusion. The integrating inclusion key advantages and artificial intelligence are considered.
96-100
MIGRATION PROCESSES IN RUSSIA AND THEIR SOCIO-ECONOMIC CONSEQUENCES
Аннотация
Modern Russia is witnessing a steady trend of internal migration, with a growing number of citizens moving from one city to another each year. This process poses a threat of depopulation in peripheral regions and overpopulation in economically developed centers. Based on data from Rosstat, sociological surveys, and our own analysis, this paper will identify the key drivers of this population shift – from economic to social factors – and examine their further impact on the country's economy.
101-106
PROMISING METHODS AND TOOLS FOR MANAGING BUSINESS DEVELOPMENT IN THE AIR CONDITIONING INDUSTRY
Аннотация
The article is devoted to the study of promising methods and tools for managing business development in the air conditioning industry. The features of the functioning of enterprises in this sector are revealed, which determine the specifics of strategic and operational management and influence the pace of internal organizational change. Three fundamental directions of business development management are substantiated: strategic planning and management, risk management, and digitalization. These directions are presented as interrelated components of the modern business development system, consistent with the industry’s specific features. An analysis of key management tools is provided, and mechanisms of innovative development are clarified. The structural elements of the model of digital business transformation in the air conditioning industry are identified, and its multi-level structure and mechanisms are described. Thus, the article substantiates the current processes, prerequisites, and intra-organizational elements of long-term business development in the air conditioning sector
107-115
THE PLACE AND ROLE OF ADVERTISING IN THE CONSUMER GOODS MARKET
Аннотация
The article explores the place and role of advertising in the structure of the consumer goods market. The evolution of advertising activity from local forms to modern digital technologies is considered. The key functions of advertising at the micro and macro levels, including informational, persuasive, and image-forming functions, as well as its impact on competition, consumer behavior, and economic growth, are analyzed. Special attention is paid to the social responsibility of advertising and the ethical aspects of its impact on society. Based on the theory of L.N. Fedotova reveals the principles of strategic planning of advertising activities. The results of a study of the most effective types of advertising in modern conditions are presented. The prospects for the development of advertising in the context of digitalization and the growing importance of a socially responsible approach are identified
116-121
OPTIMIZATION OF THE FULL PRODUCTION CYCLE OF NATURAL STONE PRODUCTS IN A SMALL ENTERPRISE: FROM SKETCH TO INSTALLATION
Аннотация
The article is devoted to the problem of optimizing the full production cycle of natural stone products in a small enterprise. Modern development trends in the stone-processing industry are characterized, highlighting the high sensitivity of small-scale production to organizational losses. The typical stages of the full production cycle of natural stone products are disclosed and formalized, and their structural decomposition is presented with the identification of key sources of costs. The main problems faced by small enterprises are identified, including the lack of standardized operations, suboptimal sequencing of work, insufficient preparation of raw materials, and a high share of manual adjustments. Based on the analysis of contemporary research, the principal directions of optimization are identified. An optimization model is proposed – an integrated cyclical system consisting of process mapping, a matrix of losses and risk factors, an algorithm for self-assessment of technological maturity, and procedures for planning improvements. Groups of performance indicators applicable for evaluating the results of the model’s implementation are specified.
122-128
FEATURES OF MANAGING EFFECTIVE SALES ACTIVITIES IN AN ENTERPRISE
Аннотация
The article examines the theoretical aspects of sales management at a manufacturing enterprise and analyzes real-world practices using the example of Leda LLC, a manufacturer of garden and park furniture from the Kaluga region. A comprehensive program for improving the sales management system has been developed, including optimization of product range policy, diversification of sales channels, digitalization of processes, and reduction of production seasonality. The results obtained can be used by other small and medium-sized manufacturing enterprises in the furniture industry.
129-133
THE ROLE OF TERRITORIAL MARKETING IN FORMING THE REGION'S COMPETITIVENESS
Аннотация
This article analyzes the role of territorial marketing in shaping regional competitiveness in the Russian Federation amid increasing interregional and intermunicipal competition for investment, human capital, and tourism flows. By comparing theoretical approaches to territorial marketing and the concept of regional competitiveness, it explores the concept of territorial marketing as a comprehensive management technique integrating strategic planning, branding, communications, and the development of regional intangible assets. It analyzes the regulatory framework for the strategic development of constituent entities of the Russian Federation, regional investment and tourism promotion programs, and the practice of creating and using territorial brands. Key imbalances between declarative strategies and implemented measures are identified
134-140
THE ROLE OF PRIVATIZATION IN THE STATE PROPERTY MANAGEMENT SYSTEM
Аннотация
This article examines the institutional and economic role of privatization in the state property management system. Particular attention is paid to the benefits and risks of privatization processes, as well as issues of ensuring transparency in privatization processes. Based on the analysis, conclusions are drawn about the need for a balanced approach in the privatization process, ensuring a balance between the economic interests of business and the state.
141-146
A STUDY OF CONSUMER PREFERENCES IN THE FIELD OF MUSIC AND FESTIVAL TOURISM
Аннотация
Marketing research is one of the most important tools for identifying and shaping tourist needs. This survey of consumer preferences in music tourism aimed to identify the actual preferences of respondents of different social statuses, genders, and ages. Particular attention was paid to aspects such as preferred music genre, identifying the reasons respondents do not attend music festivals, and determining the price consumers are willing to pay for tickets and related services. Based on the study's findings, a portrait of the music (festival) tourist was developed
147-154
DIRECTIONS FOR IMPROVING THE MOTIVATION OF PUBLIC SERVANT EMPLOYEES
Аннотация
The article discusses approaches to improving the motivation of civil servants. The authors highlight the specific features of civil servants' activities that affect the design of motivation mechanisms, such as strict regulation of activities and the use of a large number of regulations. The study concludes that the current system does not fully promote the realization of civil servants' potential, which leads to lower employee satisfaction and affects the quality of public services provided to citizens. The article proposes directions for improving the motivation of civil servants, which include both material incentives (such as the development of key performance indicators) and non-material incentives aimed at meeting the professional growth needs of employees
155-159
HUMAN CAPITAL MANAGEMENT IN THE OIL AND GAS INDUSTRY: ADAPTATION TO THE DIGITAL ECONOMY
Аннотация
During the rapid digital transformation of the Russian oil and gas industry, there is a growing need to bridge the gap between aging personnel competencies and the requirements of modern digital production systems. This article proposes a methodological framework for human capital management aimed at integrating digital technologies into the HR processes of oil and gas companies. The proposed approach includes developing a system for developing personnel digital competencies and creating organizational conditions for their continuous professional growth. The key conclusion is that the proposed holistic, digitally oriented human capital management model transforms the problem of personnel digital transformation from a matter of fact to a matter of practical solutions.
160-165
THE FRENCH INNOVATION SYSTEM IN PRACTICE: A REGIONAL DEVELOPMENT EXPERIENCE
Аннотация
This article examines the regional innovation policy system of France during the 5th Republic. The material is presented through a general description of innovative structural units. The research focuses on the established innovation system of France's regions and the political and legal regulations governing the organization of subnational territorial units within these regions. The need to incorporate French experience in organizing a national innovation system into the Russian system of regional governance is identified.
166-171
ECONOMICALLY JUSTIFIED VALUE: THE MAIN DRIVER OF REGIONAL CULTURAL TOURISM INDUSTRY DEVELOPMENT
Аннотация
The article substantiates the concept of economically conditioned value as a key driver for the development of the regional cultural tourism industry, using the example of the “red” cultural heritage of Zunyi (PRC). The relevance of the research lies in the transition from a resource-based approach to heritage management toward a model of cultural asset monetization and their role in the structural transformation of territories. The novelty of the study is found in the integration of brand-oriented, digital, and territorial-network approaches (the “red + green + ancient” model). The summary covers: brand formation and infrastructure, multiplier effects on the hospitality, catering, transportation, and creative sectors, as well as contributions to urban renewal and rural revitalization. The results demonstrate growth in brand recognition and loyalty, an increase in average stay duration (from 1.5 to 2.8 days) and tourist spending (up to +86%), high satisfaction (~95%), a brand valuation of approximately 28.5 billion yuan, as well as significant job creation and income growth. The conclusion emphasizes that systematic monetization while preserving the authenticity of heritage enhances the territory’s competitiveness and forms sustainable sources of socio-economic growth.
172-175
THE BRAND IS IN EVERY EMPLOYEE: PR STRATEGIES THROUGH INTERNAL COMMUNICATIONS
Аннотация
The article examines the role of internal communications (internal PR) in shaping a corporate brand and strengthening company reputation through employee engagement. It demonstrates that effective internal PR fosters corporate culture, increases staff loyalty, and transforms employees into brand ambassadors. The study analyzes HR-branding tools, their impact on motivation and satisfaction, and highlights strategies such as brand ambassador programs, two-way communication, recognition of achievements, and internal media as effective mechanisms for enhancing corporate identity. The conclusion emphasizes that an integrated approach to internal communications ensures value alignment and a positive external image
176-182
INNOVATIVE METHODS OF EMPLOYEE MOTIVATION IN THE DIGITAL ECONOMY
Аннотация
The article examines modern approaches to employee motivation in the digital economy. Particular attention is paid to innovative employee incentive methods, such as the implementation of KPIs, gamification, analytical compensation systems, and the use of cloud technologies and other digitalization tools. The relevance of this study is determined by the rapid development of digital technologies and their impact on business processes and society as a whole. A well-chosen incentive system influences productivity, employee loyalty, turnover rates, and the overall HR brand of the employer
183-187
ASSESSING REGIONAL INNOVATIVE DEVELOPMENT IN THE CONTEXT OF DIGITAL TRANSFORMATION
Аннотация
This article analyzes the relationship between the level of digital transformation of regional economies and the pace of innovative development in the Russian Federation. The study identifies methodological limitations of existing approaches to assessing innovative potential (the Global Innovation Index, the Innovative Development Ranking of Russian Regions, and digitalization indices), which do not fully capture the synergistic effects of the interaction of digital technologies and innovative processes. An analysis of the territorial heterogeneity of innovative development and digital transformation across the constituent entities of the Russian Federation was conducted. It was found that 61% of research organizations and 79% of science funding are concentrated in 18 regions, hindering the spread of innovation to the periphery. Cause-and-effect relationships were identified between infrastructure digitalization indicators (internet accessibility, cloud service adoption, availability of technology parks, and IT specialist training) and the level of regional innovation activity.
188-193
THE ESSENCE AND METHODS OF COST MANAGEMENT IN AN ENTERPRISE FOR MAKING MANAGERIAL DECISIONS
Аннотация
The article examines the essence and methods of cost management in an enterprise for making managerial decisions. In the context of globalization and high competition, cost management is becoming a key factor in enterprise sustainability. Cost optimization helps to increase profitability, maintain market positions and ensure long-term development. Expenses, expenses, and cost have always been under the close attention of domestic theory and practice. During the period of building a market economy, the importance of these indicators has increased.
194-200
CURRENT ISSUES OF THE DEVELOPMENT OF INITIATIVE BUDGETING IN THE RUSSIAN FEDERATION
Аннотация
The article raises the issue of the practice of involving citizens in the management of local finances – proactive budgeting. This practice is implemented both internationally and on the territory of the Russian Federation, where the studied methodology is used in 81 of 89 subjects. The article discusses various approaches to defining proactive budgeting, emphasizing its essence as a mechanism for interaction between the population and the government in determining priority areas for budget spending. The article highlights the history of the emergence and development of proactive budgeting in the world, starting with the experience of Brazil and the recognition of the United Nations. The article analyzes current trends in the development of proactive budgeting abroad and in Russia, where this process coincided with the democratization of fiscal policy. Based on data from the Ministry of Finance of the Russian Federation, key indicators of the development of initiative budgeting in Russia for 2015-2024 are presented. The current methods of developing initiative budgeting, successfully applied in various regions and municipalities of the country, including the nomination of initiative projects, the involvement of social groups, competitive selection, monitoring of implementation and joint implementation with residents, are highlighted and described. In conclusion, the importance of proactive budgeting as a tool of interaction between the government and the population for the effective formation and spending of the local budget is emphasized.
201-205
SOME ASPECTS OF THE DEVELOPMENT OF BANK "GREEN" LENDING IN THE KYRGYZ REPUBLIC
Аннотация
The article examines the theoretical and practical aspects of the formation and development of bank "green" lending in the Kyrgyz Republic. Program documents of the country aimed at supporting sustainable finance and the transition to a green economy are analyzed. Special attention is paid to the role of commercial banks in promoting "green" financial instruments and lending programs for environmentally sustainable projects. The participation of Kyrgyz banks in international initiatives is considered, such as the KyrSEFF/GEFF program of the European Bank for Reconstruction and Development, which is aimed at supporting energy-efficient and water-saving technologies.
206-211
MODERN DEMAND FORECASTING METHODS AS A TOOL FOR INVENTORY OPTIMIZATION IN THE RESTAURANT INDUSTRY
Аннотация
This article examines contemporary approaches to demand forecasting in the restaurant industry, focusing on machine learning methods, statistical models, and hybrid algorithms. Special attention is given to the application of forecasting techniques under conditions of high demand variability and the influence of seasonal, behavioral, and external factors. The analysis demonstrates that forecasting accuracy has a direct impact on inventory management, helping reduce food waste and increase operational resilience. The study outlines the most effective model types and identifies key factors that shape algorithm selection for practical use in restaurant operations
212-217
DIGITAL MATURITY OF THE AUDITING ORGANIZATION
Аннотация
This article focuses on the critical importance of assessing the digital maturity of companies through the prism of the Industry 4.0 paradigm, going beyond traditional, more general concepts. In addition, a detailed list of specific indicators is being developed that can enrich and deepen a comprehensive assessment of the digital maturity of any organization
218-222
THE RELATIONSHIP BETWEEN STRATEGIC AND INVESTMENT PLANNING AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF OIL AND GAS COMPANIES
Аннотация
The article examines the specifics of strategic and investment planning at oil and gas enterprises, due to the specifics of the industry: high capital intensity, long production cycles, dependence on external factors and the need to manage specific risks. The stages, principles and features of strategic planning at the enterprises of the oil and gas complex, as well as its relationship with investment activities, are considered. Special attention is paid to the priorities and principles of investment planning in vertically integrated oil companies. It is proved that in the context of digitalization, energy transition and stricter environmental requirements, effective strategic and investment planning is becoming a key factor in the sustainable development and competitiveness of companies in the oil and gas sector.
223-229
OVERVIEW OF INCOME AND EXPENSE DYNAMICS BY DECILE GROUPS
Аннотация
This work is devoted to the study and systematization of statistical information provided by the Federal State Statistics Service (Rosstat) on the structure and dynamics of household disposable resources and expenditures by decile groups for 2020 to 2024, with a sample size of 48 000 households. The presented data and their analysis allow us to draw conclusions about the level of income of the population, the structure of consumer spending, and the distribution of financial flows within households. The results obtained are important for identifying the existing difficulties of various decile groups.
230-235
STRATEGIC ANALYSIS OF THE RUSSIAN TEA AND COFFEE MARKET: DEVELOPMENT TRENDS AND PROSPECTS
Аннотация
This article analyzes the current state of the Russian tea and coffee market, identifies development trends, and prepares a forecast in the face of high environmental uncertainty. The purpose of this article is to determine the prospects and development directions of the Russian tea and coffee market in this uncertain environment based on a strategic market analysis. This goal is achieved through the use of comparative, systemic, and strategic analysis methods, as well as information systematization and formalization techniques. The study identified macro- and industry-specific factors that have both positive and negative impacts on the development of the tea and coffee market, and a development forecast with practical implications was compiled.
236-241
FEATURES OF CORPORATE MANAGEMENT OF THE RUSSIAN FEDERATION IN RETAIL TRADE
Аннотация
The article analyzes the strategic management of companies and the management approaches used. On the example of three key market players in the retail sector, the article examines in detail the main approaches to management theory. The study covers four main approaches in management theory: classical, systemic, situational, and institutional. the effectiveness of using several management approaches at the same time
242-246
THEORETICAL AND METHODOLOGICAL ISSUES OF PROJECT MANAGEMENT IN IT SECTOR COMPANIES
Аннотация
This article analyzes the theoretical and methodological issues of project management in large IT companies. It examines the contradictions between classical and agile approaches, as well as the difficulties in adapting international standards to Russian practice. Particular attention is paid to integrating project management into companies' development strategies and enhancing the maturity of their project culture. A hybrid adaptive-digital model is proposed that combines Agile principles and agile project management
247-252
THEORETICAL FOUNDATIONS OF ACCOUNTING FOR LEASED PROPERTY IN COMMERCIAL ORGANIZATIONS: DOCUMENTATION OF OPERATIONS AND ORGANIZATION OF ANALYTICAL AND SYNTHETIC ACCOUNTING BY THE LESSOR
Аннотация
The article discusses the key aspects of accounting for lease transactions from a lessor within the framework of FSB 25/2018 «Lease Accounting»: a generalized definition of the concept of "lease" is presented, the differences between operating and financial leases are disclosed, the requirements for documentation and accounting features depending on the type of lease are outlined, the procedure for reflecting leases in the 1C program is demonstrated: Accounting 8.3.
253-260
FEATURES OF CORPORATE MANAGEMENT IN THE AUTOMOTIVE INDUSTRY IN JAPAN
Аннотация
The article analyzes the corporate management of automotive companies in Japan. The relevance of this study is due to the important role of the Japanese automotive industry in the global economy. Three leading players in the market were selected to compare the features of different management models. The study covers five key aspects of management: production, innovation, marketing, financial, and human resources strategies. The research reveals that, despite the adherence to common national management principles, each company demonstrates a unique adaptation of strategic approaches. Based on this data, the authors proposed an ideal management model for the Japanese automotive industry.
261-267
EMPIRICAL STUDY OF COMPANYS AT THE CORPORATE BUSINESS LEVEL IN THE SYSTEM OF ENSURING GERMANY'S ECONOMIC GROWTH
Аннотация
This article presents an empirical study of German companies Volkswagen AG, Bayerische Motoren Werke AG, and Mercedes-Benz Group AG. The research aims to identify key financial performance and profitability indicators of corporate business in Germany and their role in ensuring the country's economic growth through the automotive manufacturing sector, using the DAX40 stock index. The study is based on a correlation-regression analysis for the period from January 2020 to January 2024. The analyzed data reveals a significant influence of corporate revenue and investment attractiveness on Germany's Gross Domestic Product (GDP) and national economic growth.
268-273
THE OIL SECTOR OF RUSSIAN ECONOMY
Аннотация
Oil, as a main raw material resource, has always played a crucial role in Russian economy. Historically, hydrocarbons have formed a trajectory of development of Russian economy. Over the years, this sector has gone through a number of innovative changes and faced with various challenges. Basing on statistics and own analysis, several essential aspects will be examined. Firstly, we determine the role of oil in country’s development. Secondly, we find the factors that affect on oil stability as an investment asset. Thirdly, by giving examples of three big Russian oil companies – Surgutneftegas, LUKOIL and Gazprom – we will explain why these companies are currently facing risks of losing profit. Finally, expert opinions on the oil reserves are considered and the alternatives to hydrocarbons are given.
274-279
THEORETICAL AND EMPIRICAL ANALYSIS OF INTERNATIONAL TRADE AS A FACTOR OF ECONOMIC GROWTH: THE CASE OF FRANCE
Аннотация
The article provides a comprehensive analysis of the role of international trade in goods in fostering France's economic growth over the period from 1970 to 2022. The research was conducted using both classical and modern economic theories, as well as a detailed examination of empirical data. The study analyzes the evolution of economic thought from mercantilism to new trade theories and systemizes approaches to defining economic growth. Based on the analysis of statistical data, key points in France's economic history (benchmark, trigger, and bifurcation points) that had a significant impact on its foreign trade activities were identified.
280-285
A THEORETICAL RETHINKING OF FRANCE'S MIGRATION POLICY AS A DETERMINANT OF THE STATE'S INVESTMENT ATTRACTIVENESS
Аннотация
The study analyzes the paradoxical impact of migration on France's investment attractiveness (IA). Contrary to expectations, human capital inflows do not lead to growth in foreign direct investment (FDI). This structural dissonance, caused by flawed regulation, results in investment risks (IR) dominating investment potential (IPot). It is established that non-selective migration flows, confirmed by a low labor contribution (L = 0,16), provoke the growth of the shadow economy and social tension. The necessity of shifting to a selective migration policy to strengthen the institutional environment and enhance IA is substantiated.
286-291
INTANGIBLE MOTIVATION OF PUBLIC SERVANTS: ANALYSIS OF THE MAIN FORMS AND DIRECTIONS OF IMPROVEMENT
Аннотация
The article shows the importance of non-material motivation for public service and substantiates the dependence of the image of public service and the effectiveness of public bodies on the competence of civil servants and their job satisfaction. The authors analyze the main forms of non-material motivation for civil servants and highlight the specific features of civil servants' work that should be taken into account when developing a system of non-material motivation. Based on data from open sources, the authors summarize the main factors that make civil servants' work attractive to job seekers, with the priority being stability and social guarantees in accordance with labor legislation. To improve the system of non-material motivation for state employees, it is proposed to use digitalization tools for public recognition of professional achievements (digital Hall of Fame) and the development of individual development plans.
292-296
SOME ASPECTS OF REGULATION OF BANKING ACTIVITIES IN THE SECURITIES MARKET OF THE KYRGYZ REPUBLIC
Аннотация
This article examines the main regulatory legal acts governing the activities of commercial banks in the securities market of the Kyrgyz Republic, and reveals some features of the national legislation regulating banking activities in the securities market. Specifically, some aspects of the legal framework for the formation of commercial bank capital and the issuance of shares are discussed, along with changes concerning the regulation of banking operations in accordance with Islamic banking and finance principles. Additionally, some issues related to the taxation of bank operations with securities are addressed.
297-302
THEORETICAL REASSESSMENT OF GERMANY'S INTEGRATION INTERACTION
Аннотация
The article analyzes Germany's role in the process of European integration from the 1950s to the present day. It examines the economic, political, and institutional aspects of Germany's participation in the formation of the European Union, including the benefits of expanding the single market, the transfer of sovereignty to supranational institutions, and challenges such as the debt crisis in Greece. Based on a historical and analytical approach, the article demonstrates that Germany's integration strategy has been a key factor in its economic success and its position as a leading nation in a united Europe.
303-308
«THE GREAT RESHUFFLE» AND HR TRANSFORMATION: FROM HR MANAGEMENT TO EMPLOYEE EXPERIENCE MANAGEMENT
Аннотация
The article examines the phenomenon of the "Great Permutation" that arose during the coronavirus pandemic. It is characterized by massive voluntary layoffs and the redistribution of personnel in the labor market. This phenomenon reflects a complete reassessment of values by employees: priority is given to life balance, the search for meaning in work and flexibility, and this forces companies to adapt to changed realities in order to retain talent. The article analyzes the transformation of HR from traditional HR management to a focus on the employee's experience, where HR has become a partner for him. The findings of the study confirm that in the new era of the "Great Transformation", successful adaptation of HR and Employee experience will be the key to the long-term growth of organizations.
309-313
SYNTHESIS OF AI AND CUSTOMER DATA FOR PERSONALIZATION OF THE DIGITAL CUSTOMER PATH IN THE CONTEXT OF CHANNEL TRANSFORMATION
Аннотация
The article examines the essence of the customer journey, the stages of the customer journey, and recommendations for interacting with the audience at each stage. It summarizes the types and sources of customer data for personalization and presents a classification of innovative approaches based on artificial intelligence by stage of the customer journey and type of impact. The article identifies challenges in personalizing the customer experience through artificial intelligence and proposes optimization measures based on artificial intelligence technologies.
314-318
ACTUAL ISSPROBLEMS OF ADMINISTRATION OF PREFERENCES AND PRIVILEGES FOR THE PAYMENT OF CUSTOMS DUTIES IN RESPECT OF MEDICAL GOODS AND SOME WAYS TO SOLVE THEM
Аннотация
The article is devoted to topical issues related to the application of benefits for the payment of customs duties in relation to medical products. Special attention is paid to the legal and practical aspects of compliance by participants in foreign economic activity with the conditions for applying the value–added tax rate (hereinafter referred to as VAT) in the amount of 10% in respect of medical products imported into the Russian Federation. The purpose of the article is to analyze and evaluate the main reasons for non–receipt of VAT amounts to the federal budget due to non-compliance with the conditions for granting benefits. Based on the results of the study, the authors conclude that in order to eliminate the legal uncertainty associated with the varying conditions for the application of customs privileges, it is necessary to amend the documents that establish such privileges and introduce a new classification grouping into the unified Commodity nomenclature for foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the EAEU Customs Code) in order to ensure unambiguous control to monitor the codes of preferential goods, as well as partially change the approaches of customs authorities to control the conditions for granting benefits for the payment of customs duties.
319-324
PROSPECTS FOR SCALING LOCAL SPORTS LEAGUES TO THE INTERNATIONAL MARKET
Аннотация
This article examines the prospects for developing a model for scaling local sports leagues to international markets, using the innovative martial arts tournament Barsbek Absolute Challenge as an example. The determinants of success are highlighted, including original regulations, digital promotion mechanisms, and targeted athlete branding. Special emphasis is placed on the analysis of rules synthesis as a tool for enhancing the spectacle and expanding the participant pool by attracting fighters from related disciplines. Finally, practical recommendations are formulated and a step-by-step plan for international expansion is proposed. This article is intended for sports managers, promoters, and heads of sports federations.
325-332
FEATURES OF CORPORATE MANAGEMENT IN THE OIL AND GAS INDUSTRY OF THE PEOPLE'S REPUBLIC OF CHINA
Аннотация
This article analyzes the corporate management of Chinese companies in the oil and gas industry. China is one of the world's largest importers of oil and gas, which highlights the importance of a thorough analysis of the corporate sector. This study focuses on the oil and gas industry as a crucial sector that contributes to the country's national income. The oil and gas industry is not only a primary source of energy but also plays a significant role in the value chain of other economic sectors. The oil and gas sector is important for China because it meets the country's energy needs, which are used in various sectors of the economy, including manufacturing, transportation, and energy. However, China remains highly dependent on oil imports, making the development of its own production, particularly offshore production, a strategic priority.
333-338
MODERN METHODS FOR EVALUATING THE EFFECTIVENESS OF THE PROJECT MANAGEMENT SYSTEM
Аннотация
This article raises the topic of the specifics of the application of current relevant methods for evaluating the effectiveness of the project management system in organizations. To substantiate it, the article reveals the importance of project management tools, provides their characteristics and classification. The project management system and its main elements are also described. The descriptions of the KPI methodologies and the EVM method are given in the most detail. The conclusion is made about the importance of efficiency assessment as a sophisticated but necessary tool for determining the prospects for the development of an enterprise. It is noted that this tool allows you to optimize resources, personnel and time, making the assessment process more accurate and versatile. The importance of this article lies primarily in the most concise description of the main elements of the project management effectiveness assessment system.
339-343
THE IMPACT OF GENERATIVE CONTENT ON CREATIVE PROCESSES AND ROLE STRUCTURE IN MARKETING TEAMS
Аннотация
The rapid adoption of generative artificial intelligence is transforming operational processes in marketing, necessitating a systematic study of its impact on creativity and team organizational structure. The aim of this study is to analyze the transformation of creative processes and role structure in marketing teams under the influence of generative content technologies. Thematic analysis was used to analyze the data. It was found that generative AI acts as a «co-author» or «catalyst», leading to a restructuring of the traditional creative process. During the divergent thinking stage, a sharp increase in the number and diversity of ideas and hypotheses generated is observed. During the execution stage, the time and cost of content production are reduced, enabling the scalability of A/B testing. From an organizational perspective, the study identified a decomposition of traditional roles and the emergence of new hybrid positions, such as Prompt Engineer and AI Strategist, requiring specialists to develop new soft skills, including critical thinking, data verification, and AI tool management. The study demonstrates that the integration of GenAI into marketing is not limited to the automation of routine tasks but represents a fundamental transformation of the business model, requiring a rethinking of the organizational structure, processes, and competencies. To successfully adapt, companies are recommended to invest in employee retraining programs and develop clear strategies and ethical protocols for AI use.
344-348
THE CHRONOLOGICAL IMPERATIVE OF ITALIAN ECONOMIC DEVELOPMENT: TRIGGERS, REFERENCE POINTS, AND BIFURCATION POINTS OF INTERNATIONAL TRADE
Аннотация
This research provides an economic and chronological analysis of the development of the economy of the Italian Republic through the lens of international trade in goods. The study covers key historical events that have had a significant impact on the formation of the country’s modern economic system. Within the framework of the study, it is proposed to divide into recursive, trigger and bifurcation points, allowing the identification of patterns and fundamental stages in the development of the economy of the Italian Republic.
349-354
GENERAL ASSESSMENT OF THE EFFECTIVENESS OF INVESTMENTS IN FIXED ASSETS OF AGRICULTURE IN RUSSIA AND THE COUNTRY'S REGIONS FOR 2000-2023
Аннотация
A summary material characterizing the results of the author's research on the effectiveness of investments in fixed assets of agriculture for 2000-2023 is presented. The analytical research included 61.3 thousand indicators. The regions of the Russian Federation that had the highest and lowest efficiency indicators of investments in fixed assets of agriculture by investment periods are named: 2000-2003, 2004-2007, 2008-2011, 2012-2015 and 2016-2029. The changes in the positive and negative ratings of different territories of the country according to the studied indicator during 2000-2003 are analyzed. The main conclusions and suggestions are formulated.
355-359
DIGITAL TECHNOLOGIES IN FINANCIAL MANAGEMENT: A SYSTEMIC ANALYSIS OF OPPORTUNITIES, CONSTRAINTS, AND DEVELOPMENT TRENDS
Аннотация
The article provides a systematic analysis of the impact of digital technologies on the development of financial management in the context of contemporary economic conditions. The study examines the key digitalization trends that transform tools and mechanisms of financial decision-making, including ERP systems, BI platforms, Process Mining technologies, and RPA solutions. Based on a review of theoretical literature and practical experience of domestic enterprises, the research identifies the advantages and capabilities of digital tools for enhancing the efficiency of financial management, as well as systematizes the major risks and barriers associated with their implementation. The study concludes that the comprehensive adoption of digital technologies is essential for ensuring organizational stability, competitiveness, and financial performance in the digital economy.
360-364
APPLICATION OF METHODOLOGICAL APPROACHES TO FORECASTING PROMISING AREAS OF ECONOMIC DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE REGION
Аннотация
The presented research focuses on the issue of choosing methodological approaches to forecasting promising areas of economic development of small and medium-sized enterprises (SMEs). The relevance of this issue is due to the need to ensure the sustainability and diversification of the regional economy, considering the fact that it is SMEs that occupy a central position in issues of employment, maintaining social stability and enhancing innovation processes
365-369
