No 4 (2025)

Articles

INTERNATIONAL EXPERIENCE IN THE DEVELOPMENT AND ESTABLISHMENT OF PAYMENT SYSTEMS

Abdieva A.I., Myrzakhmatova J.B.

Abstract

This article examines the major payment systems of countries such as the United States and the People's Republic of China, and it analyzes the formation of the unified payment and settlement system of the European Union, which is highly significant for the establishment and adequate functioning of the national payment system of the Kyrgyz Republic.

The largest payment systems in the world are concentrated in the United States, evolving under the influence of specific institutional factors. The payment systems developed in the EU are intended to serve as key components for the establishment, operation, and development of a unified payment space within the Eurozone. Additionally, local payment platforms also operate within European countries. Meanwhile, China's payment system is experiencing rapid development, aimed at achieving fundamental objectives such as ensuring payment and settlement sovereignty, implementing innovative technologies, and expanding its influence in other countries.

Economy and business: theory and practice. 2025;(4):7-14
pages 7-14 views

TRIPLE CONSTRAINT IN EVENT MANAGEMENT: BALANCING TIME, BUDGET AND QUALITY

Agapovichieva Y.A.

Abstract

The article addresses the issue of improving project management in the event industry through the lens of the triple constraint concept. The relevance of the study is determined by the high dynamism of the external environment in the event industry and the necessity for effective balancing among the traditional project constraints under conditions of high uncertainty. It is shown that the specificity of projects in the field of event management lies in the impossibility of postponing implementation deadlines, the high sensitivity of budgets to external changes, and the special role of participants' subjective perception of event quality. The paper substantiates the need for the integration of time, budget, and quality management into a unified system of project planning and monitoring. Directions and methods for implementing the triple constraint model in event project management are presented. Conclusions are drawn that effective management of project constraints in event management requires consideration of the industry's specific features, the prevention of deviations, and the construction of a comprehensive control system.

Economy and business: theory and practice. 2025;(4):15-20
pages 15-20 views

ANALYSIS OF THE IMPACT OF BIG DATA TECHNOLOGIES ON THE PURCHASING ACTIVITIES OF OIL AND GAS INDUSTRY ENTERPRISES

Arkhipov A.V.

Abstract

This paper is devoted to the study of the impact of big data technologies on the purchasing activities of oil and gas industry enterprises. The key aspects of the implementation of big data technologies in the processes of demand planning, inventory management and supplier analysis are considered. Particular attention is paid to the issues of integrating digital tools and methods for big data analysis with existing enterprise information systems (ERP, MES, CRM, SCM). Approaches to demand forecasting are analyzed, including traditional quantitative and qualitative methods, as well as combined approaches that combine both strategies. The application of big data analysis technologies and machine learning to improve the accuracy of forecasts and reduce the risks associated with supplier management is explored. The advantages of multi-agent systems and fuzzy logic methods in selecting reliable suppliers are described. Examples of successful practices of large Russian and international companies, such as BP, Sibur and MMK, are given. The work is aimed at identifying key problems and barriers that arise when implementing big data technologies and suggests ways to overcome them. The results of the study confirm the significant potential of big data technologies for improving procurement activities and increasing the competitiveness of oil and gas companies.

Economy and business: theory and practice. 2025;(4):21-26
pages 21-26 views

FORECASTING AND PLANNING: THE RELATIONSHIP OF CONCEPTS IN THE CONTEXT OF MODERN ENTERPRISE MANAGEMENT

Afanasyeva Y.S., Gudkova O.E., Shibarshina O.Y.

Abstract

This article is devoted to the analysis of the key concepts of "forecasting" and "planning" in the framework of modern enterprise management. The paper examines their theoretical basis, interrelationships and differences, as well as their role in ensuring the efficiency and sustainability of business processes. The authors explore methods and tools used to predict market trends, internal resources, and external factors, as well as their integration into strategic and operational planning systems. Special attention is paid to working with historical, real, missing, centered data. Effective planning and forecasting make it possible to identify potential threats and opportunities in a timely manner, avoiding mistakes and making informed management decisions.

Economy and business: theory and practice. 2025;(4):27-31
pages 27-31 views

PROBLEMS OF AUTOMATION OF REPLENISHMENT OF QUOTA OF TRANSPORTATION DOCUMENTS IN AIR TRANSPORT

Afonchenko A.V., Slivinsky D.V., Udakhina S.V.

Abstract

The article is devoted to the key problems of automation of the process of replenishment of the quota of transportation documents for small businesses in the field of air transport – air tickets sales agencies. The current methods of quota management based on financial guarantees and the action of agency agreements, as well as restrictions related to technical, organizational and financial aspects are described. Possible ways of solving the considered problems in the field of mutual settlements between the agency and Russian airlines are proposed.

Economy and business: theory and practice. 2025;(4):32-36
pages 32-36 views

THE AGRICULTURAL SECTOR AS A PRIORITY AREA OF AZERBAIJAN'S ECONOMIC DEVELOPMENT

Babayeva L.O., Jafarova K.S., Islamova E.S.

Abstract

Considering the pace and features of socio-economic development, it should be noted that, as in every country, the agricultural sector in Azerbaijan is of particular importance in raising the socio-economic level of the country's population and forming an overall picture of development. This sector plays an undeniable special role in ensuring sustainable economic development of our country, creating new jobs and ensuring food security. This study examines the strategic role of the agricultural sector in the socio-economic life of Azerbaijan. Thus, in recent years, the current state of agricultural production, the dynamics of production and sales of products, existing structural and organizational, technological and institutional problems have been considered here, and in accordance with this, recommendations have been formulated for long-term agricultural policy to achieve strategic goals.

Economy and business: theory and practice. 2025;(4):37-42
pages 37-42 views

GAMIFICATION MECHANICS IN MARKETING USING THE MUSEUM MARKET AS AN EXAMPLE

Begunova V.A., Lisovskaya V.V.

Abstract

The article examines the transformation of the museum sector under the influence of digitalization and gamification technologies. Particular attention is paid to gamification methodology in museum spaces, including a detailed analysis of Yu-Kai Chou's Octalysis model with its eight key motivational drivers. Comparative analysis of international and Russian practices reveals main trends: prevalence of interactive quests and VR/AR technologies, development of narrative practices, and specifics of adapting gamification mechanics in Russian museums. The practical value lies in systematizing successful case studies applicable to museums of various scales and profiles.

Economy and business: theory and practice. 2025;(4):43-48
pages 43-48 views

ANALYSIS OF COMPENSATION PAYMENTS IN THE EVENT OF A GUARANTEE CASE AND THE ORGANIZATION OF ACCOUNTING AND REPORTING

Beksultanov A.A., Beyshenova A.A.

Abstract

The article analyzes compensation payments in the deposit protection system, examining key trends and issues arising in the compensation payment process. The key factors influencing the effectiveness of the depositor protection system are identified, along with recommendations for its improvement. The study is based on data on compensation payments, applied calculation methods, and fund distribution mechanisms. As a result, promising directions for the development of the deposit protection system have been identified, aimed at enhancing its stability and increasing depositor confidence.

Economy and business: theory and practice. 2025;(4):49-53
pages 49-53 views

USING STRUCTURED ARRAYS OF BIG DATA IN CONSTRUCTION

Blokhin M.S., Polovnikova N.A.

Abstract

Currently, the Russian economy and its various sectors are undergoing a transformation, taking into account modern challenges. In construction, which is one of the key types of economic activity, digital transformation is also taking place, new projects are being developed, and innovative technologies are being introduced. All this requires new tools taking into account modern challenges. Collection and analysis of structured data on several thousand objects allows us to identify the necessary patterns that can be used at all stages of the object’s life cycle in order to improve the efficiency of decisions made. This article considers one of the aspects of digital transformation of the construction complex - the introduction and use of structured arrays of big data.

Economy and business: theory and practice. 2025;(4):54-59
pages 54-59 views

AUTOMATION OF BUSINESS PROCESSES AS A TOOL FOR ENSURING TRANSPARENCY OF FINANCIAL TRANSACTIONS

Bodnaruk M.R., Bodnaruk T.R.

Abstract

This paper discusses the role of business process automation in enhancing transparency in financial transactions. In recent years, with the growth of digitalization, there is a growing need for automated systems that can perform routine tasks impassively on a continuous basis. By automating the business processes of banks, it is possible to achieve a significant increase in the transparency of financial transactions due to the fact that every action performed by a machine is documented. At the same time, the automatic system eliminates the influence of the human factor, which also increases the transparency and «unbiasedness» of financial operations.

Economy and business: theory and practice. 2025;(4):60-64
pages 60-64 views

CRITERIA FOR ASSESSING THE EFFICIENCY OF IMPORT SUBSTITUTION IN HIGH-TECH SECTORS OF INDUSTRY

Bondarenko D.V., Gromova N.V.

Abstract

The article examines the criteria for assessing the effectiveness of import substitution in high-tech sectors of the Russian industry in the context of sanctions pressure and structural imbalances. It is noted that the key priorities are reducing dependence on imports, stimulating innovation and forming sustainable production chains, which is enshrined in the Concept of Technological Development of the Russian Federation until 2030. It was found that structural constraints, such as a deficit of rare earth elements, dependence on foreign patents and hidden imports of components, retain risks even when local successes are achieved, for example, an increase in the share of domestic microelectronics in government orders to 70%. It was concluded that for a comprehensive assessment of the effectiveness of import substitution, it is necessary to integrate quantitative indicators (production volumes, localization) with qualitative parameters (innovation, adaptability), as well as to develop analytical tools and strengthen integration into global innovation ecosystems to ensure technological sovereignty.

Economy and business: theory and practice. 2025;(4):65-69
pages 65-69 views

ANALYSIS OF THE RELATIONSHIP BETWEEN MACROECONOMIC FACTORS AND THE DEVELOPMENT OF THE RUSSIAN AGRO-INDUSTRIAL COMPLEX

Bulgakov N.M.

Abstract

This article presents a comprehensive analysis of the current state of Russia’s agro-industrial complex amidst rapidly changing external environments and global economic challenges. Special emphasis is placed on analyzing the dependency of export indicators on macroeconomic variables, such as product imports, government support, and the overall production volume within the industry. The correlation study results indicate that the agro-industrial sector is gradually reducing its reliance on certain external economic stimuli, thereby demonstrating resilience and adaptability to evolving economic conditions. The findings suggest that further development of domestic production is a critical prerequisite for enhancing competitiveness and expanding the presence of Russian producers in the global food market.

Economy and business: theory and practice. 2025;(4):70-75
pages 70-75 views

IMPACT OF ARTIFICIAL INTELLIGENCE ON BUSINESS PROCESSES: OPPORTUNITIES AND RISKS

Valeev A.S., Kuznetsova E.V.

Abstract

The article analyzes the impact of artificial intelligence on the transformation of business processes in the context of digitalization of the economy. The possibilities of using AI in various fields of activity, including marketing, finance, logistics, healthcare and industry, are considered. Both the positive effects of AI implementation and possible risks are highlighted. Particular attention is paid to the specifics of using AI in companies of different sizes, which allows us to assess the adaptability of technologies and their impact on improving the efficiency, innovation and competitiveness of organizations.

Economy and business: theory and practice. 2025;(4):76-81
pages 76-81 views

USING ARTIFICIAL INTELLIGENCE IN B2B MARKETING

Vasilyeva A.Y., Lizovskaya V.V.

Abstract

Experts in the field of B2B marketing see the potential in artificial intelligence to improve the effectiveness and efficiency of B2B marketing. This article analyzes current research and highlights the potential applications of artificial intelligence in B2B marketing, including personalization, automation, predictive analytics, and CJM construction. The role of AI in improving the effectiveness of customer interaction and marketing decision-making is emphasized, as well as the limitations of the B2B environment.

Economy and business: theory and practice. 2025;(4):82-86
pages 82-86 views

NEW BANKING TECHNOLOGIES FOR CLIENTS AND THEIR DEVELOPMENT DIRECTIONS

Vasinskaya V.V., Kovaleva T.V.

Abstract

The article is devoted to the study of modern banking technologies for individual clients. The focus is on key innovations such as super apps, biometric identification, and contactless payment solutions. The impact of these technologies on the customer experience and the banking industry as a whole is analyzed. The directions of their improvement are proposed, including cybersecurity, expansion of functionality and increasing the availability of services.

Economy and business: theory and practice. 2025;(4):87-91
pages 87-91 views

FORMATION OF THE SYSTEM OF INTERNAL CONTROL OF INTANGIBLE ASSETS IN ORGANIZATIONS

Vikulin S.A., Katkov Y.N.

Abstract

The relevance of the study is due to the increasing role of intangible assets in ensuring the competitiveness of organizations. Since their management and use are important, it is necessary to form an internal control system, allowing for accounting quality control, identifying internal reserves and the potential for using intangible assets in strategic business development. The purpose of the article is to analyze the features of the internal control system of intangible assets in modern organizations. The role of intangible assets and the problems that arise in the process of their accounting are considered. The classification of intangible assets and their main examples are given. The elements of the internal control system of intangible assets in organizations are defined. An algorithm for internal control of intangible assets in the enterprise economic security system is presented. The results of the article determine the role of the internal control system of intangible assets in that it ensures the formation of information and analytical support for the controlling system in making effective management decisions that allow solving strategic tasks set within the framework of the internal corporate strategy.

Economy and business: theory and practice. 2025;(4):92-97
pages 92-97 views

SOCIAL NETWORKS AS A SALES TOOL FOR E-BUSINESS

Vorobyova D.A., Makridova Y.S., Lamshina A.E., Medvedeva O.S.

Abstract

The article examines the role of social networks as powerful tools for promoting goods and services. The advantages of using social media to expand audience reach, create a positive image, and strengthen customer relationships are described. The key characteristics of various social networks and their effectiveness for various marketing tasks are analyzed. Special attention is paid to the selection of content, interaction with the audience, the use of chatbots and the analysis of the effectiveness of promotion.

Economy and business: theory and practice. 2025;(4):98-103
pages 98-103 views

DEVELOPMENT OF BUSINESS MANAGEMENT ECONOMIC SYSTEMS

Gerasimov B.N.

Abstract

The process of applying management is an important factor in the functioning and development of economic systems within the framework of the application of process and functional management. The implementation of professional management activities in an organization is associated with the regular implementation of various management elements and means of their implementation. Based on the content of the attributes of the normative content of management, a list of tasks has been completed and described, thanks to which it is possible to raise the level of management for the functioning and development of any organization. The methods of decision-making and support for the implementation of proposals to improve the effectiveness of management in organizations are defined.

Economy and business: theory and practice. 2025;(4):104-110
pages 104-110 views

THE LOAN PORTFOLIO OF A COMMERCIAL BANK AND IMPROVING ITS MANAGEMENT METHODS

Guka T.G., Kovaleva T.V.

Abstract

The article is devoted to the analysis of the loan portfolio of commercial banks and methods of its effective management. The paper considers aspects of the formation and assessment of the quality of the loan portfolio, including risks, profitability and liquidity. Special attention is paid to modern approaches to credit risk management and methods of loan portfolio management.

Economy and business: theory and practice. 2025;(4):111-115
pages 111-115 views

ASSESSMENT OF THE DYNAMICS OF EXPORT CONTROL INDICATORS IN THE RUSSIAN FEDERATION

Dzirun I.A., Ismailov S.T., Petrushina O.M.

Abstract

Export control plays a key role in ensuring the economic security and stability of the state. An effective control system helps prevent the export of strategically important goods and technologies that can be used to the detriment of national security. This is especially important in the context of growing geopolitical tensions and current international sanctions. In addition, export control helps to fulfill international obligations and comply with sanctions regimes, which, in turn, strengthens the international image of the country and helps to avoid possible fines or sanctions from international organizations. Thus, the correct organization of export control not only protects the interests of the country, but also maintains its status on the world stage. The article analyzes the main indicators of export control carried out in the Russian Federation. The activities of the Federal Service for Technical and Export Control of Russia in performing its main functions designated by national legislation are summarized. The main directions for improving the implementation of export control in the Russian Federation are presented.

Economy and business: theory and practice. 2025;(4):116-120
pages 116-120 views

CURRENT DIRECTIONS OF STATE REGULATION OF FOREIGN TRADE ACTIVITY

Evtichov M.A., Makovetsky M.Y.

Abstract

The presented article reveals the content of foreign trade activity, alternative approaches to its implementation, and principles of state regulation in the context of the new economic reality. Special attention is paid to defining the features, place and role of small and medium-sized businesses in the development of foreign trade activities in the economy of the Russian Federation. At the same time, it is noted that appropriate conditions must be created and state support must be provided

Economy and business: theory and practice. 2025;(4):121-126
pages 121-126 views

A STUDY OF THE CONTRIBUTION OF SMALL AND MEDIUM-SIZED BUSINESSES TO THE ECONOMY OF THE KRASNODAR DISTRICT

Ermolenko O.M., Egorova A.Y.

Abstract

In modern realities, indicators of business activity of SMEs indicate an insufficiently high level of importance of the socio-economic contribution of business entities. The Russian SME sector is on an inefficient development trajectory, and entrepreneurs face many problems and challenges, despite the government's stated anti-crisis support measures. The purpose of the study is to study the state and contribution of SMEs to the economy of the Krasnodar Territory, as well as to identify promising areas for their development. To achieve this goal, the following methods were used in the work: analysis, generalization, and construction of dynamics series. The study allows us to conclude that there is no qualitative development of this sector in the economy of the Krasnodar Territory. It is shown that the main barriers hindering the development of the sector are related to the conditions in which enterprises exist. The main recommendations for leveling negative trends at the regional level have been identified.

Economy and business: theory and practice. 2025;(4):127-135
pages 127-135 views

INSTRUMENTS FOR MANAGING CASH FLOWS IN CONSTRUCTION AND REAL ESTATE SALES

Ermoolenko O.M., Sokurov A.M.

Abstract

The article discusses modern financial flow management tools in the construction and sale of residential real estate. Special attention is paid to financial planning, budgeting, selection of sources of financing and optimization of cash flows at all stages of the project implementation. The practices of using banking and alternative financing, including escrow accounts, bond loans and crowdfunding, are analyzed. The role of digital technologies in improving the efficiency of financial management is highlighted: ERP and CRM systems, business intelligence and platforms for automating cost control. Approaches to financial risk management, including market, construction, regulatory and currency risks, are also considered. In addition to the main topic, the issues of internal audit, tax planning, financial efficiency modeling and implementation of ESG approaches are highlighted. The emphasis is placed on the need for strategic financial thinking and adaptation to changing economic conditions. The article is aimed at forming a holistic view of integrated financial management in the construction sector, covering both traditional methods and innovative approaches that contribute to the sustainable development of development projects.

Economy and business: theory and practice. 2025;(4):136-141
pages 136-141 views

EFFECTIVE PERSONNEL MANAGEMENT: INTRODUCTION OF ELECTRONIC PERSONNEL DOCUMENT MANAGEMENT AS A KEY TO PROCESS OPTIMIZATION

Zhasan S.V., Ievleva N.V., Muravyova N.N.

Abstract

The article discusses the problem of introducing personnel electronic document management (PEDM) as an important process optimization tool for effective personnel management in modern organizations. The author analyzes the advantages of digitalization of personnel processes, including reducing document processing time, reducing error risks, and improving security. The main stages of PEDM implementation are considered, as well as an example of successful practice in a Russian company. The article provides recommendations for the implementation of electronic document management, including the choice of software, employee training and changing the organizational culture. In conclusion, it is emphasized that the successful implementation of the PEDM allows not only to improve the effectiveness of personnel management, but also to significantly increase the competitiveness of the organization in a rapidly changing market.

Economy and business: theory and practice. 2025;(4):142-146
pages 142-146 views

FORMATION OF CORPORATE CULTURE AS A TOOL OF HR POLICY

Zhekshenova D.A., Rudaeva Y.Y.

Abstract

The article examines the role of corporate culture as an important element of HR policy that contributes to the development of an organization in a dynamic market. Particular attention is paid to the process of forming corporate culture, its impact on motivation, employee loyalty and adaptation of new team members. The author analyzes the key stages of implementing corporate values, as well as the use of tools such as trainings, adaptation programs and corporate events for the successful formation of a favorable working atmosphere. The article emphasizes the importance of corporate culture flexibility in a rapidly changing external environment and its impact on HR policy, which contributes to effective interaction of employees and the achievement of the company's strategic goals.

Economy and business: theory and practice. 2025;(4):147-151
pages 147-151 views

SOCIAL ENTREPRENEURSHIP IN KYRGYZSTAN: CURRENT STATE, PROBLEMS AND DEVELOPMENT PROSPECTS

Zhumukova A.S., Shapovalova D.V.

Abstract

The article examines theoretical and practical aspects of social entrepreneurship functioning in the Kyrgyz Republic. Based on the analysis of international approaches to defining social entrepreneurship, its key characteristics and implementation features in the transitional economy of Kyrgyzstan are highlighted. The study revealed the ambiguity in understanding the concept of social entrepreneurship in the country's scientific community and practice, the absence of its legislative framework, which complicates the systematization and development of this sector. The main areas of activity of social enterprises in Kyrgyzstan are identified: employment of vulnerable population groups, education, infrastructure development, and ecology. Barriers hindering the development of social entrepreneurship are identified: limited access to financing, insufficient institutional support, and low level of public awareness. Recommendations for creating an ecosystem of social entrepreneurship in Kyrgyzstan are presented, including improving the regulatory framework, creating support infrastructure, and promoting socially-oriented business models.

Economy and business: theory and practice. 2025;(4):152-158
pages 152-158 views

ORGANIZATION OF ACCOUNTING AND REPORTING FOR SMALL BUSINESS ENTITIES

Zenkevich L.P., Dudina I.O.

Abstract

This article conducts an in-depth analysis of issues related to the organization of accounting and reporting for small business entities (SBEs) in the Russian Federation. It examines the conceptual foundations, regulatory framework, and specific features of accounting processes in small businesses. Typical problems faced by SBEs when building an accounting system are studied in detail, including resource and personnel constraints, legislative complexity, and digitalization risks. Particular attention is paid to modern approaches to solving these problems, such as the application of simplified methods, automation based on specialized software, the use of cloud technologies, and outsourcing. The strategic importance of competent accounting organization is substantiated for ensuring financial transparency, effective management, and increasing the competitiveness of small enterprises in modern economic conditions.

Economy and business: theory and practice. 2025;(4):159-164
pages 159-164 views

MODERN TRENDS IN THE DEVELOPMENT OF TRADE AND ECONOMIC RELATIONS BETWEEN RUSSIA AND CHINA

Zibrova S.M., Dzirun I.A., Petrushina O.M.

Abstract

The article examines current trends in the development of trade and economic relations between the Russian Federation and the People's Republic of China. The study analyzes key areas of bilateral cooperation, such as energy, transport logistics, agriculture, and high technologies. Particular attention is paid to political and economic factors contributing to the strengthening of ties between the two countries, as well as challenges related to geopolitical instability. The author proposes possible ways to deepen cooperation, including the development of infrastructure projects, transition to national currency settlements, and expansion of interregional interaction. The results obtained may be useful for shaping Russia’s foreign economic strategy in a changing international environment.

Economy and business: theory and practice. 2025;(4):165-169
pages 165-169 views

PERSONNEL ADAPTATION MANAGEMENT IN THE CONTEXT OF DIGITAL BUSINESS TRANSFORMATION

Zinova I.Y., Gagarin S.N.

Abstract

The article examines modern approaches to personnel adaptation management in the context of the digital transformation of Russian enterprises. Based on an analysis of the practices of leading companies (Sberbank, Gazprom Neft, MTS), effective models of digital onboarding have been identified, and a system for evaluating the effectiveness of adaptation processes has been proposed. Special attention is paid to overcoming resistance to change and the formation of the digital culture of the organization.

Economy and business: theory and practice. 2025;(4):170-175
pages 170-175 views

UGC CONTENT IN SOCIAL NETWORKS AS A NEW SALES TOOL

Zorina3 M.V., Sadkovkin A.A.

Abstract

The article elucidates the strategic value of user-generated content (UGC) for brands in 2025 and reports the findings of an empirical study conducted among small and medium-sized enterprises in the Kaluga Region. Its objective is to quantify the influence of UGC on brand image, customer trust, and sales performance. UGC is defined here as any content created by a brand’s users or customers on social-media platforms; acting as a form of native advertising, it enables peer-to-peer product promotion. The authors analyse both the effectiveness of UGC in brand promotion and the tools that motivate users to create brand-related posts. The empirical section presents local case studies of the flower boutique Iris, the Komod store, the ChaCha restaurant, Pepper’s Pizza, and the wellness studio Tvoi Tai. The evidence shows that creative physical and digital touchpoints prompt customers to generate content, thereby achieving viral reach and increasing lead generation.

Economy and business: theory and practice. 2025;(4):176-180
pages 176-180 views

PROBLEMS THAT ARISE WHEN APPLYING THE NEW FSB

Ibragimova A.K.

Abstract

This paper presents an analysis of the security issues related to the implementation and functioning of Federal Accounting Standards (FSB) in Russia. The study addresses the issues of adaptation and integration of Russian accounting standards in the context of modern requirements of International Financial Reporting Standards (IFRS), emphasizing that although the system has been significantly updated and expanded, there are problems that need further consideration. The main purpose of this article is to assess and analyze the difficulties encountered in practice by Russian accountants, especially in connection with the introduction of new concepts such as liquidation, fair and overvalued accounting values in the FSB. Special attention is paid to the study of the role of professional judgment as a tool for solving emerging problems caused by the adaptation of new standards. The following methods were used in the research process: analysis, synthesis, comparison, observation.

Economy and business: theory and practice. 2025;(4):181-186
pages 181-186 views

INNOVATION FINANCING MECHANISMS: COMPARATIVE ANALYSIS OF VARIOUS MODELS (GRANTS, VENTURE CAPITAL, CROWDFUNDING)

Ivanova M.O., Medvedeva O.S.

Abstract

The article provides a comparative analysis of the main mechanisms of financing innovation activities, including grants, venture capital, crowdfunding, business angels and government subsidies. The key advantages and disadvantages of each model are considered, as well as their applicability at different stages of the innovation process. Special attention is paid to the factors influencing the choice of the optimal source of financing, such as the amount of required investments, the level of risk, the timing of raising funds and the degree of control over the project. Based on the analysis, it is concluded that a combined approach to innovation financing is necessary, taking into account the specifics of the project and market conditions.

Economy and business: theory and practice. 2025;(4):187-191
pages 187-191 views

ANALYSIS OF COLLECTION AND PAYMENT OF CUSTOMS DUTIES IN TERMS OF EXCISE TAXES ON IMPORT OF GOODS

Ismailov S.T., Vivaldi M.A., Gomon I.V.

Abstract

Customs excise taxes are a customs payment levied upon import of a certain group of goods, i.e. excisable goods. The article considers the relevance of collecting customs duties, and also highlights the role of collecting customs excise taxes in the structure of customs payments. The conclusion presents a number of innovations concerning the rates for import of excisable goods and their impact on the economic and fiscal situation in the state.

Economy and business: theory and practice. 2025;(4):192-196
pages 192-196 views

CONTROL OVER THE PROVISION OF CUSTOMS DUTIES BENEFITS

Ismailov S.T., Vivaldi M.A., Gomon I.V.

Abstract

Control over the provision of customs duties benefits is a multi-level and multifaceted process that requires both detailed analysis and active interaction with various stakeholders. The article analyzes the dynamics of providing customs duties benefits over 3 years, the results of which reveal the reasons for the studied changes. The authors' conclusions on the work done are presented in the conclusion of the study.

Economy and business: theory and practice. 2025;(4):197-201
pages 197-201 views

ANALYSIS OF INVESTMENT PROJECTS OF WATER TRANSPORT USING THE EXAMPLE OF THE PORT OF ELGA

Kazakova K.I., Semenova R.A.

Abstract

This article outlines the main features of the functioning of investment projects using the example of water transport, which highlights one of the key strategic development projects in the form of the port of Elga. The tasks and objectives of regulatory documents that are based on increasing the demand for freight and passenger transportation along the inland rivers of Russia are considered. To understand how the transportation market works for a given period of time, the dynamics of the index of physical volume of investments in fixed assets by main types of activities was given and a conclusion was drawn. As a result, we evaluated the effectiveness of investment activities to determine the strategic financial position of an investment project in the port based on a SWOT analysis and proposed options for improving investments in the development of this investment project.

Economy and business: theory and practice. 2025;(4):202-206
pages 202-206 views

DEVELOPMENT OF INTEGRATION PROCESSES IN MODERN IT-BUSINESS

Kobilyanskaya V.S., Anokhina M.E.

Abstract

The article examines the features of the development of integration processes (PI) in modern business using the example of the IT industry. The authors analyze the growth dynamics of the Russian IT sector, which is showing significant acceleration compared to global rates, as well as key factors of its development: government support, digitalization of the economy and increased cybersecurity. The article examines the challenges faced by Russian companies, including sanctions, the departure of foreign technology giants and the shortage of qualified personnel. Special attention is paid to the experience of digital transformation in Russia (using the example of Sberbank and Magnit) and foreign countries (Germany and South Korea). In conclusion, strategies for the further development of the IT industry are proposed, including import substitution and cooperation with friendly states.

Economy and business: theory and practice. 2025;(4):207-212
pages 207-212 views

DEVELOPMENT OF DIGITALIZATION IN THE HOTEL BUSINESS: IMPACT ON OPERATIONAL PROCESSES, SERVICE QUALITY AND COMPETITIVENESS OF HOTELS

Komendenko M.T., Chausov N.Y.

Abstract

The article considers innovative approaches to digitalization in the hotel business, analyzes key technologies, their effectiveness and implementation prospects. The author examines the impact of digital transformation on operational processes, service quality and competitiveness of hotels. Particular attention is paid to such technologies as automation systems (PMS), artificial intelligence, the Internet of things (IoT), biometric identification and personalization based on big data. The practical results of implementing digital solutions, including increased profitability and reduced operating costs, are shown using Russian and foreign hotels (AperionSpace, Metropol, Address Hotels & Resorts) as examples. The study confirms that digitalization is becoming an industry standard, and its successful implementation requires an integrated approach that combines technological modernization with the transformation of business models. It is concluded that hotels that can effectively integrate technological innovations into their development strategy will gain significant advantages in the face of growing competition in the hospitality market.

Economy and business: theory and practice. 2025;(4):213-217
pages 213-217 views

ON THE ISSUE OF THE DEVELOPMENT OF RUSSIA'S MAIN CORRIDORS

Kuntsman M.V., Sultygova A.A., Evdokimova K.A., Shutova E.R.

Abstract

The article is devoted to the problems of the development of transport corridors and their role in the country's economy. The analysis of investments in the development of transport infrastructure is carried out. The forecast of the growth of transportation volumes along international transport corridors is made. The influence of environmental factors on the development of international transport corridors is studied, and the positive and negative aspects of cargo transportation from an environmental point of view are emphasized. The state's policy in the field of transport infrastructure development has been defined.

Economy and business: theory and practice. 2025;(4):218-223
pages 218-223 views

PRIVATE MEDICAL ORGANIZATIONS AS SUBJECTS OF THE MEDICAL SERVICES MARKET

Makovetskaya E.N., Gorokhovsky S.P.

Abstract

The article examines the state, problems and development trends of the private medical services market, as well as the factors affecting it. Special attention is paid to defining the features, place and role of small and medium-sized businesses in the development of healthcare in the economy of the Russian Federation. At the same time, it is noted that appropriate conditions must be created and state support must be provided.

Economy and business: theory and practice. 2025;(4):224-229
pages 224-229 views

THE ROLE OF INNOVATION IN MODERN BUSINESS

Makovetskaya E.N., Plotnikov D.S.

Abstract

The article reveals the theoretical and applied foundations of entrepreneurship, its place and role in the innovative provision of economic development. In a rapidly changing market, globalization and increasing competition, innovation is becoming a necessary tool for achieving competitive advantages and ensuring sustainable business development. At the same time, it is noted that appropriate conditions should be created and support from the state should be provided

Economy and business: theory and practice. 2025;(4):230-234
pages 230-234 views

THE ROLE OF THE INNOVATION ECOSYSTEM IN THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES: A COMPARATIVE ANALYSIS

Markovsky I.B., Medvedeva O.S.

Abstract

The article examines the role of the innovation ecosystem in the formation and development of small and medium–sized businesses (SMEs) using the example of three countries - Russia, the USA and Germany. A comparative analysis of the ecosystem structure, support mechanisms, sources of financing and the level of digitalization is carried out. Based on the case study and statistical data, conclusions are drawn about the key success factors. The article may be useful for researchers, entrepreneurs and specialists in the field of economic development.

Economy and business: theory and practice. 2025;(4):235-239
pages 235-239 views

PROBLEMS AND PROSPECTS OF IMPORT SUBSTITUTION IN THE MILK MARKET IN RUSSIA

Minakov A.V., Evraev L.O.

Abstract

The relevance of the problem under study is related to the fact that milk production, as one of the main livestock products and an important product for adequate human nutrition, is associated with ensuring food security of the country. Compared with the Soviet period, milk volumes both in general and per capita have decreased significantly. Despite the growth of milk yield per cow, milk production and consumption have noticeably decreased compared to 1990, although in recent years it has been increasing, as well as decreasing import dependence on milk supplies, and exports have increased (but mainly to the CIS countries). One of the important areas of state policy should be targeted support for livestock farming, aimed at increasing the livestock population and improving the efficiency of dairy farms. Russia should reduce the share of imports and increase exports of milk and dairy products, including exports should be directed to profitable destinations - to foreign countries. The purpose of the study is to identify current problems of milk production development and import substitution in Russia and to develop proposals for solving these problems. The article uses general scientific and special scientific research methods, including economic and statistical analysis, synthesis, and comparison. The value and novelty of the article is that it examines and identifies key problems in the development of the dairy industry in the country, as well as problems in the development of import substitution in this area. Directions for their solution are also proposed. Conclusions: in Russia, milk production is currently increasing, while imports and import dependence of consumption are decreasing, exports and their share in production are increasing. However, imports significantly exceed exports, import dependence remains high, and the volumes of consumption and production themselves, despite growth in recent years, are lower than in 1990. It is necessary to develop this industry, activate subsidies, develop infrastructure for the purchase and primary processing of milk for further processing for sale.

Economy and business: theory and practice. 2025;(4):240-250
pages 240-250 views

IMPROVING IMPORT SUBSTITUTION PROCESSES IN THE AUTOMOTIVE INDUSTRY

Michailov N.A., Rodionov M.A.

Abstract

In this time, the issue of using more active state levers of influence on the country's economy is becoming more and more urgent. And the basis of the country's economy is its industrial production, an important part of which is occupied by the automotive industry. The authors talk about how the state can support the automotive industry of our country in this article, focusing on stimulating domestic demand for domestic cars in order to create favorable conditions for R&D on critical and import-dependent components and minimizing its impact on the cost of a unit of final products.

Economy and business: theory and practice. 2025;(4):251-256
pages 251-256 views

DIGITALIZATION OF STAFF AUDIT AND CONTROLLING: PRACTICAL CASES AND IMPLEMENTATION EFFICIENCY

Mishchenko I.D., Lymareva O.A.

Abstract

The article is devoted to the study of digitalization of personnel audit and controlling using the example of leading Russian telecommunications companies - MTS, Beeline and Tele2. The study examines modern approaches to the implementation of digital technologies in personnel management and audit processes, analyzes the tools and methods used by these companies, and evaluates the effectiveness of their implementation. Specific cases are given: the use of big data analytics by MTS to optimize HR processes, audit automation in Beeline using BI tools, and the use of cloud solutions for personnel controlling by Tele2. The study includes an analysis of the impact of digitalization on increasing transparency, speed of decision-making and reducing costs, providing practical examples and recommendations for other companies in the telecommunications sector.

Economy and business: theory and practice. 2025;(4):257-261
pages 257-261 views

ON THE ISSUE OF IMPORT SUBSTITUTION PROBLRMS IN THE MODERN RUSSIAN ECONOMY

Nazarova S.V., Kirova I.V.

Abstract

Import substitution is one of the priority areas of development of Russian economy at present. In the article the authors examine significant issues in the import substitution process. The positive and negative aspects of this process are listed. The most import-dependent sectors of the Russian economy have been named. Government measures to support these industries were considered. The problem of uneven consequences of the introduction of sanctions for different regions of Russia is considered. The main obstacles to business have been named. The advisability of diversifying import sources is emphasized.

Economy and business: theory and practice. 2025;(4):262-266
pages 262-266 views

THE USE OF FINANCING SOURCES FOR CONSTRUCTION OF TRANSPORT INFRASTRUCTURE FACILITIES

Nikiforova A.N., Neznamovav O.R.

Abstract

The article considers approaches to the concept of infrastructure, justifies the need to develop and update transport infrastructure as a strategic factor in ensuring economic growth and transformation of the economic system. The authors analyzed the amount of funds allocated from targeted sources to finance projects for the modernization of railway transport infrastructure. The article concluded on the need and the main criteria for building a system of end-to-end control of the financing of the construction complex, which allows to ensure a responsible attitude to state financing and minimize the risks of inefficient use of resources.

Economy and business: theory and practice. 2025;(4):267-273
pages 267-273 views

QUALITY MANAGEMENT IN CUSTOMS

Novikov A.P., Romanovskaya V.A., Dzirun I.A., Neparko M.V.

Abstract

The article discusses customs services, factors that significantly affect their quality, the main criteria for the quality of customs services, as well as the methodology for assessing the quality of customs services. The main purpose of the article is to identify obstacles in the customs clearance process, assess customer satisfaction, and explore ways to make these services more convenient, faster, and more efficient. The research results are aimed at optimizing the processes of providing customs services and improving their quality, which, in turn, will contribute to the development of foreign economic activity and improve the competitiveness of Russian companies in the international arena

Economy and business: theory and practice. 2025;(4):274-278
pages 274-278 views

GEOPOLITICAL RISKS AS A FACTOR IN FORMING STRATEGIES FOR DIVERSIFYING SUPPLIES OF CRITICAL RAW MATERIALS

Onishchenko N.N., Patrushev A.E.

Abstract

The article examines the impact of geopolitical instability on the strategy of diversifying the supply of critical raw materials. The problem lies in the lack of systemic diversification strategies adapted to the rapidly changing geopolitical landscape. Many companies limit themselves to short-term measures such as creating buffer stocks, ignoring the need to restructure chains at the structural level. The key risks and effective methods of minimizing them are shown using the examples of cases of companies in the EU, USA and Asia.

Economy and business: theory and practice. 2025;(4):279-283
pages 279-283 views

TRADE COOPERATION BETWEEN RUSSIA AND INDIA AT THE PRESENT STAGE

Poderegina A., Egorova A., Butrina S., Dzirun I., Akhmedzyanov R.R.

Abstract

This article presents an analysis of trade turnover between Russia and India and identifies negative factors that hinder the development of trade and economic relations between the countries. The structure of trade turnover between the countries for the analyzed period is presented. Strategic cooperation continues to develop and strengthen in such sectors as energy, transport, IT and pharmaceuticals. The final part presents the conclusions based on the research conducted.

Economy and business: theory and practice. 2025;(4):284-288
pages 284-288 views

THE RELATIONSHIP BETWEEN COGNITIVE AND CULTURAL FORMS OF ENTREPRENEURSHIP AND THE ECONOMIC INDEPENDENCE OF THE STATE

Puzikov I.F., Kolesnikov A.V.

Abstract

The article notes that in the era of globalization, the economy is increasingly based on knowledge and innovation, which makes entrepreneurship a key factor in sustainable development and national economic independence. It is noted that entrepreneurship manifests itself in various cognitive and cultural forms, which acquire particular importance in the context of digitalization and global competition. The role of intangible assets such as intellectual capital, creativity, and cultural characteristics requires rethinking to create unique benefits. The relationship between cognitive and cultural forms of entrepreneurship and the economic independence of the state is formed under the influence of globalization, technological progress, government policy and the institutional environment. In general, the relationship studied in the article is a complex and dynamic process, where the creation of a balanced ecosystem with government support, developed institutions and access to technology becomes a key condition for cognitive and cultural entrepreneurship to become a tool for ensuring economic independence and sustainable development.

Economy and business: theory and practice. 2025;(4):289-293
pages 289-293 views

ANALYSIS OF THE INNOVATIVE DEVELOPMENT OF THE HIGH-TECH SECTOR IN THE RUSSIAN FEDERATION

Rodin O.A.

Abstract

This research article analyzes innovation activity in the high-tech sector of Russia for the period 2020-2023. Key indicators are considered, including cost dynamics, the volume of technological work and services, as well as structural changes in product and process innovations. Special attention is paid to the influence of external factors on innovation activity, including geopolitical conditions and the transformation of production processes. The main trends are identified, such as an increase in the effectiveness of innovative investments and a shift in focus towards the practical implementation of developments.

Economy and business: theory and practice. 2025;(4):294-298
pages 294-298 views

ASSESSMENT OF IMBALANCES IN THE VOLGOGRAD REGION'S FOREIGN TRADE IN THE CONTEXT OF CHANGING MARKET CONDITIONS

Rodin O.A., Klenova T.V.

Abstract

This research paper provides a comprehensive analysis of the dynamics of the Volgograd Region's foreign trade over the period 2017-2024. The study focuses on identifying structural imbalances and dependencies of the modern trade balance model in the context of changing market conditions and sanctions pressure. The key problems are identified: unequal exchange, resource dependence, technological lag and low export diversification. Based on a comparative analysis, a mechanism for minimizing risks through the development of non-resource exports and strengthening the regional innovation system is proposed.

Economy and business: theory and practice. 2025;(4):299-304
pages 299-304 views

THE STATUS OF CONCESSION AGREEMENTS IN THE HOUSING AND COMMUNAL SERVICES SECTOR: LEGAL CHANGES AND RECENT TRENDS

Rodin O.A., Klenova T.V.

Abstract

This research article analyzes the development of concession agreements in the housing and communal services sector, their legislative regulation and key problems of practical implementation. The latest amendments to the Federal Law "On Concession Agreements" are being considered, which are aimed at increasing the requirements for concessionaires and delineating responsibility between local and regional levels of government. The main problems of further development of concession agreements in the aspect of the investment component are identified.

Economy and business: theory and practice. 2025;(4):305-309
pages 305-309 views

TECHNOLOGICAL STRATEGIES FOR ENHANCING BUSINESS COMPETITIVENESS IN THE CONTEXT OF DYNAMICALLY EVOLVING IT TECHNOLOGIES

Stepanov N.V., Dyakonov D.Y.

Abstract

This article is dedicated to the study of the features of technological strategies aimed at enhancing business competitiveness in the context of the rapid emergence of new technological solutions. Key success factors in competitive struggle are analyzed, such as innovation, flexibility, and adaptability. The author provides recommendations for developing technological strategies to achieve competitive advantage. In conclusion, the author asserts that the development and updating of technological strategies, which are an integral part of managing business competitiveness, require a change in approach in light of the increasing speed at which new technological solutions are emerging.

Economy and business: theory and practice. 2025;(4):310-315
pages 310-315 views

DIGITAL TECHNOLOGIES IN MARKETING RESEARCH: OPPORTUNITIES AND LIMITATIONS

Tropynina N.E., Kulikova O.M.

Abstract

Digital transformation of the economy has significantly changed approaches to the process of organizing and conducting marketing research. The article considers the main aspects of using digital tools for collecting, analyzing and processing marketing information, presents their significant advantages over traditional methods and identifies a number of limitations. The authors conclude that the successful application of digital technologies in marketing research requires not only technical equipment, but also the presence of marketers' professional digital competencies. In conclusion, the authors emphasize the need to integrate traditional methods of marketing research with digital approaches to improve the accuracy, reliability and representativeness of the data obtained, as well as to identify hidden patterns and the formation of deeper analytical conclusions.

Economy and business: theory and practice. 2025;(4):316-319
pages 316-319 views

STATE BUDGET AND RESPONSIBILITY FOR ITS MISAPPROPRIATION: HISTORICAL AND LEGAL ASPECT

Uporov I.V.

Abstract

The article reveals the main stages of legislative regulation of budgetary relations in Russia during the monarchical period (before 1917) in relation to responsibility for its misapplication in the historical aspect (modern terminology is used for ease of research). The relevant legal acts are analyzed, as well as scientific works that address this issue. It is noted that at the systemic level, the state budget of Russia began to be formed only from the beginning of the 19th century. Responsibility for financial violations was envisaged at earlier stages of Russian legal history, but at the same time, the misuse of budget funds was not singled out as an independent offense, and responsibility for violations in the financial sphere occurred under other offenses (theft, fraud, embezzlement, misappropriation, abuse of office).

Economy and business: theory and practice. 2025;(4):320-325
pages 320-325 views

ECONOMIC ACCOUNTING FOR STATE FARMS: PROBLEMS OF AGRICULTURAL REFORM IN THE USSR (1960-1970S)

Uporov I.V.

Abstract

In the mid-1960s, the famous "Kosygin" reforms began in the Soviet state (on the initiative of A. Kosygin, who then became Chairman of the Council of Ministers of the USSR). The emphasis was on expanding the method of economic incentives in relation to socialist industrial enterprises, and there are many publications on this. The specific features of these reforms in agriculture are covered to a lesser extent, which is what this article is devoted to. The documents of the CPSU Central Committee, government acts regulating this area of public relations, archival documents, and scientific works that examine this issue are analyzed. It is noted that the reformers focused on the transition to business accounting of state farms, which, unlike collective farms, were state agricultural enterprises, separated from industrial enterprises, and in connection with the specifics of the activity, special guidelines for reforms were issued in relation to agriculture. In general, the reforms did not produce the expected results, although there were some positive components, and by the beginning of the 1980s their failure became obvious.

Economy and business: theory and practice. 2025;(4):326-331
pages 326-331 views

ECONOMIC DEVELOPMENT STRATEGIES FOR SMALL TOWNS: UTILIZING LOCAL RESOURCES TO STIMULATE GROWTH AND ENHANCE COMPETITIVENESS

Cheprakova K.A.

Abstract

The article examines economic development strategies for small towns, focusing on the utilization of local resources to stimulate growth and enhance competitiveness. It explores methods for activating local resources, such as branding and the development of creative industries, which are considered as means to attract investment and improve the economic situation. The author concludes that a comprehensive approach is essential for implementing strategies aimed at developing small towns and integrating them into the broader economic structure.

Economy and business: theory and practice. 2025;(4):332-336
pages 332-336 views

ANTITRUST POLICY IN CHINA’S PUBLIC PROCUREMENT

Zhexi Z., Сыцзя Ч.

Abstract

This paper aims to explore antitrust policy in China’s public procurement. By analyzing relevant laws and regulations and combining actual cases, it elaborates on the significance and implementation principles of antitrust policy in public procurement. The paper also puts forward corresponding suggestions and outlooks in hopes of contributing to the improvement of antitrust policies in public procurement.

Economy and business: theory and practice. 2025;(4):337-340
pages 337-340 views

ROAD FUND AS AN EFFECTIVE SYSTEM OF FINANCING HIGHWAYS IN THE KYRGYZ REPUBLIC

Sherbekova A.A., Isyrailova J.B., Musabayev A.S.

Abstract

This scientific article shows the importance of roads for the economy of the Kyrgyz Republic, and examines the need for their further development. The article examines various aspects of the development of the road network: structural, technological, financial and economic. At the same time, attention is focused on the importance of attracting significant financial investments, which necessitates solving the problem of finding sustainable sources of financing. In the Kyrgyz Republic, solving this problem requires a systematic approach to financing the road network, in the context of insufficient funds from the state and local budgets. Taking this situation into account, the article examines the role of the road fund as an important source of financing for roads in the Kyrgyz Republic, both for the purposes of proper maintenance and timeliness of ongoing repair and construction work, and for the development of the road network as a whole. The article, based on world practice and theoretical research, defines the road fund, its goals and objectives, and presents a set of measures to ensure the scaling of projects for the development of roads in the Kyrgyz Republic.

Economy and business: theory and practice. 2025;(4):341-346
pages 341-346 views

MONETARY POLICY TRANSMISSION MECHANISM: IMPACT OF CHANGES IN THE KEY INTEREST RATE ON THE COST OF LOANS

Yusupova G.N., Meshcheryakova I.A., Baiboriev A.Z.

Abstract

The article is devoted to the study of the key interest rate and its impact on the cost of loans. The central bank influences the country's economy through interest rates, as a monetary transmission tool. In the context of lower interest rates, enterprises are able to attract more affordable loans to finance their activities, which stimulates investment activity and contributes to economic growth. The purpose of the study is to study the methodological aspects of the impact of changes in the key interest rate on the cost of borrowed resources for business, taking into account the experience of the Kyrgyz Republic, as well as to develop recommendations for increasing the availability of credit resources for entrepreneurial activity. This study presents a comprehensive analysis of the monetary policy transmission mechanism, which makes it possible to assess the degree and nature of the impact of changes in the key rate on lending conditions in various sectors of the economy. An analysis of the impact of changes in the key interest rate on the formation of the loan price is also presented using the example of the main trends in the development of the banking sector in the Kyrgyz Republic.

Economy and business: theory and practice. 2025;(4):347-352
pages 347-352 views

ORGANIZATIONAL ENGINEERING MECHANISMS IN RESEARCH AND PRODUCTION COMPANIES

Yaroshenko D.D.

Abstract

The article examines various tools and mechanisms of organizational engineering that help companies effectively manage changes, ensuring the effective development of business processes. The purpose of the study is to develop optimal engineering solutions and recommendations for implementation in the activities of research and production companies. The paper examines the mechanisms of organizational engineering, their impact on the strategic planning of the company, and formulates the main stages of the work of a research and production company. As a result of the study, digital solutions and recommendations for the implementation of engineering in the work of research and production companies are formulated.

Economy and business: theory and practice. 2025;(4):353-357
pages 353-357 views

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