No. 11 (2025): Управленческий учет

View No. 11 (2025): Управленческий учет

DOI: https://doi.org/10.25806/uu-11

Published: 2025-12-02

Economic theory, management and other research

CONCEPTUAL VIEW OF MANAGEMENT ACCOUNTING IN BUSINESS STRUCTURES OF THE AGRICULTURAL SECTOR THAT IMPLEMENT THE CONCEPT OF SUSTAINABLE DEVELOPMENT BASED ON THE ESG STRATEGY

E.M. Egorova, S.A. Vardanyan, A.A. Pronin

5-12
- PDF (Русский)
- JATS XML (Русский)
ORGANIZATION OF THE INTERNAL CONTROL SYSTEM IN WHOLESALE AND RETAIL TRADE

E.I. Efremova

13-18
- PDF (Русский)
- JATS XML (Русский)
USER COMPETENCE IN WORKING WITH INFORMATION TO ENSURE ECONOMIC SECURITY

S.P. Pershin

19-26
- PDF (Русский)
- JATS XML (Русский)
TYPES OF THE COMPANY'S INVESTMENT POLICY

Y.A. Vlasova

27-33
- PDF (Русский)
- JATS XML (Русский)
INNOVATIONS IN THE REPUBLIC OF MORDOVIA: FROM CURRENT ACHIEVEMENTS TO FUTURE OPPORTUNITIES

L.A. Avtaikina, N.V. Ivashkina

34-41
- PDF (Русский)
- JATS XML (Русский)
THE IMPACT OF TAX REVENUES ON REGIONAL BUDGET FORMATION

M.Z. Aliyeva, K.F. Kargiev

42-48
- PDF (Русский)
- JATS XML (Русский)
COMPREHENSIVE ASSESSMENT OF THE REGION'S ECONOMIC SUSTAINABILITY AS A TOOL FOR ENSURING ITS BALANCED DEVELOPMENT AND ECONOMIC SECURITY

M.A. Artemenko, G.A. Shagaev

49-55
- PDF (Русский)
- JATS XML (Русский)
ACCOUNTING OF FINANCIAL INSTRUMENTS: ANALYSIS OF DIFFERENCES BETWEEN IFRS AND RAS

N.M. Aliyeva

56-62
- PDF (Русский)
- JATS XML (Русский)
SMALL DOMESTIC PRODUCTION AND RETAIL NETWORKS DEVELOPMENT PROBLEMS AND PROSPECTS

A.S. Astrakhantseva

63-67
- PDF (Русский)
- JATS XML (Русский)
BEHAVIORAL ASPECTS OF MANAGEMENT DECISIONS IN THE TRADE SECTOR

А.О. Bezmaternykh, A.A. Potapova

68-73
- PDF (Русский)
- JATS XML (Русский)
VENDING AS A SMALL BUSINESS SYSTEM ELEMENT: REGIONAL CHALLENGES AND DEVELOPMENT PROSPECTS

A.S. Astrakhantseva, E.S. Chermakov

74-79
- PDF (Русский)
- JATS XML (Русский)
PROSPECTS FOR THE IMPLEMENTATION OF ENVIRONMENTAL STANDARDS IN HOUSING AND URBAN CONSTRUCTION AS A FACTOR OF SUSTAINABLE DEVELOPMENT OF THE IRKUTSK REGION

L.S. Borodavko, E.V. Gorbunova

80-86
- PDF (Русский)
- JATS XML (Русский)
HIGHER EDUCATION IN THE CONTEXT OF THE DIGITAL ECONOMY IN SOME COUNTRIES OF THE WORLD

A.V. Vinogradova, Y.A. Grinevich

87-92
- PDF (Русский)
- JATS XML (Русский)
ANALYSIS OF INDIVIDUALS' BEHAVIOR IN THE FINANCIAL MARKET OF THE RUSSIAN FEDERATION

L.S. Borodavko

93-101
- PDF (Русский)
- JATS XML (Русский)
ACCOUNTING AND ALLOCATION OF R&D COSTS IN MULTI-STAGE INNOVATION PROJECTS WITH HIGH RISK OF TECHNICAL IMPLEMENTATION

I.V. Lozovoy, A.V. Shestakova, E.P. Garina

102-108
- PDF (Русский)
- JATS XML (Русский)
INSURANCE PREMIUMS: ESSENCE, CALCULATION PROCEDURE AND REPORTING

Z.M. Laipanova, S.V. Gozheva

109-113
- PDF (Русский)
- JATS XML (Русский)
ASSESSMENT OF THE FINANCIAL POTENTIAL OF A COMPANY BASED ON THE MATRIX-RATING METHOD

S.A. Golovan, A.P. Samsonova

114-119
- PDF (Русский)
- JATS XML (Русский)
THE HEALTHCARE SYSTEM FINANCING AS A FACTOR OF ECONOMIC GROWTH AND DEVELOPMENT IN THE COUNTRIES OF THE WORLD

Y.A. Grinevich, A.V. Vinogradova

120-125
- PDF (Русский)
- JATS XML (Русский)
EFFECTIVE DESIGN TECHNOLOGIES AS A TOOL FOR DEVELOPING A COMMUNICATION SYSTEM

G.N. Guzhina , Zh.A. Zhilina

126-135
- PDF (Русский)
- JATS XML (Русский)
FORMATION OF A LOGISTICS CARD AS A WAY TO INCREASE THE EFFICIENCY OF TRANSPORT PROCESSES

V.L. Gurdzhiyan

136-141
- PDF (Русский)
- JATS XML (Русский)
MOTIVATION AND STIMULATION OF PERSONNEL IN A PRODUCTION AND COMMERCIAL ORGANIZATION

E.V. Demidko

142-147
- PDF (Русский)
- JATS XML (Русский)
THE CAPABILITIES OF AN ARTIFICIAL INTELLIGENCE AS A BASIS FOR THE DEVELOPMENT OF MANAGEMENT ACCOUNTING

S.A. Vardanyan, E.M. Egorova, E.V. Yagupova

148-156
- PDF (Русский)
- JATS XML (Русский)
FORMATION OF THE MUNICIPAL LEVEL BUDGET: THEORETICAL AND PRACTICAL ASPECTS

A.P. Efimova, E.E. Noeva

157-163
- PDF (Русский)
- JATS XML (Русский)
DIGITAL TECHNOLOGIES IN THE BANKING BUSINESS: PROSPECTS FOR FINTECH DEVELOPMENT AT THE PRESENT STAGE

M.A. Zalilova , Academic Advisor: Brovkina N.E.

164-169
- PDF (Русский)
- JATS XML (Русский)
COMPLIANCE CONTROL WHEN WORKING WITH FOREIGN COMPANIES THAT HAVE A SEPARATE DIVISION IN RUSSIA

S.A. Motin, E.I. Zatsarinnaya

170-175
- PDF (Русский)
- JATS XML (Русский)
DIGITALIZATION OF AGRO-TOURISM IN THE CONTEXT OF DIGITAL SOCIETY DEVELOPMENT

M.K. Ashinova, S.K. Eshugova, G.V. Kadakoeva

176-181
- PDF (Русский)
- JATS XML (Русский)
MODELING THE IMPACT OF SOCIO-ECONOMIC INDICATORS ON THE QUALITY OF LIFE IN THE MOSCOW AGGLOMERATION USING ECONOMETRIC METHODS

S.V. Kolobova, I.E. Kolobov, M.A.F. Valadi

182-192
- PDF (Русский)
- JATS XML (Русский)
THE DIGITAL MARKETING FOR B2B IN CHINA

T.G. Maglinova, D.S. Parshin, D.A. Gorskikh

193-198
- PDF (Русский)
- JATS XML (Русский)
THE IMPACT OF GLOBALIZATION ON NATIONAL SOVEREIGNTY: A COMPARATIVE STUDY

E.I. Masalov, S.А. Starykh

199-205
- PDF (Русский)
- JATS XML (Русский)
TRENDS IN THE DEVELOPMENT OF THE DOMESTIC CONSUMER LENDING MARKET

N.S. Merkulova , A.M. Konorev , N.B. Мaximov , K.N. Ivanov

206-213
- PDF (Русский)
- JATS XML (Русский)
DIGITAL TRANSFORMATION AS A FACTOR OF CHANGING THE COMPETITIVE ENVIRONMENT AND BUSINESS MODELS IN THE EDUCATIONAL SPHERE

S.V. Kurovsky, D.A. Mishin, М.А. Petrov

214-222
- PDF (Русский)
- JATS XML (Русский)
FINANCIAL CULTURE IN THE AGE OF DIGITAL TRANSFORMATION: NEW FACETS OF FINANCIAL BEHAVIOR

E.M. Medyakova, N.A. Kislitskaya, A.I. Morozova

223-232
- PDF (Русский)
- JATS XML (Русский)
INFORMATION AND ANALYTICAL APPROACHES TO ASSESSING THE SUSTAINABILITY OF LAND USE IN REGIONAL AGROPOLITICS

A.A. Polukhin, A.P. Smirnova, A.B. Dudareva, T.S. Kravchenko

233-238
- PDF (Русский)
- JATS XML (Русский)
TOOLS TO SUPPORT HIGH-TECH STARTUPS: FOREIGN EXPERIENCE

S.A. Popova, D.D. Umnov

239-245
- PDF (Русский)
- JATS XML (Русский)
ANALYSIS OF INVESTMENT RISKS AND TOOLS FOR THEIR MINIMIZATION IN PROJECT FINANCING

K.N. Gorpinchenko, N.H. Vorokova, D.I. Reshetov, N.V. Avanesyan

246-251
- PDF (Русский)
- JATS XML (Русский)
RISK MANAGEMENT AS A TOOL FOR EFFECTIVENESS MANAGEMENT

T.A. Bogoveyev, R.S. Sadykova, M.M. Khamidullin

252-259
- PDF (Русский)
- JATS XML (Русский)
THE SPECIFICS OF MARKETING MANAGEMENT IN ONLINE RETAIL

Yu.V. Selyavsky

260-264
- PDF (Русский)
- JATS XML (Русский)
IMPLEMENTATION OF LEAN TECHNOLOGIES IN THE SYSTEM OF ADDITIONAL EDUCATION FOR CHILDREN AT THE REGIONAL LEVEL

N.L. Sineva, A.I. Sineva, G.I. Islamova, A.V. Pankov

265-270
- PDF (Русский)
- JATS XML (Русский)
COMPLIANCE CONTROL IN THE ENTERPRISE FUNCTIONING SYSTEM: LEGAL ASPECTS AND ECONOMIC EFFICIENCY

T.K. Kirillova, E.S. Sosnovsky

271-276
- PDF (Русский)
- JATS XML (Русский)
SMALL BUSINESS DEVELOPMENT STRATEGY IN THE REPUBLIC OF TATARSTAN BASED ON THE FORMATION OF AN ENTREPRENEURIAL ENVIRONMENT

G.R. Khakimova

277-281
- PDF (Русский)
- JATS XML (Русский)
ACCOUNTING FOR COSTS AND DIRECTIONS FOR THEIR REDUCTION WHEN CALCULATING THE COST OF SHIP REPAIR WORKS

E.S. Shaporeva

282-289
- PDF (Русский)
- JATS XML (Русский)
STATE REGULATION OF SOCIAL AND LABOR RELATIONS

E.I. Shveyova, V.G. Ovsepyan

290-295
- PDF (Русский)
- JATS XML (Русский)
THE MECHANISM OF CONSUMER WASTE MANAGEMENT IN THE SYSTEM OF ECOLOGICAL AND ECONOMIC SECURITY OF RUSSIA

U.Yu. Kozina

296-303
- PDF (Русский)
- JATS XML (Русский)
APPLICATION OF STOCHASTIC REGRESSION ANALYSIS MODELS IN THE PROCESS OF FORECASTING LIQUIDITY AND PROFI

I.R. Khazipov, R.Sh. Sadykova

304-311
- PDF (Русский)
- JATS XML (Русский)
ANALYSIS OF VULNERABILITIES IN THE ECONOMIC SECURITY OF THE STATE AT THE FEDERAL AND REGIONAL LEVELS

A.V. Ivanov

312-317
- PDF (Русский)
- JATS XML (Русский)
DEVELOPMENT OF THE SOCIAL INFRASTRUCTURE OF THE MAIN ARCTIC CITIES OF THE MURMANSK REGION (ACCORDING TO THE RESULTS OF SOCIOLOGICAL SURVEYS OF THE POPULATION IN 2024)

D.L. Kondratovich, I.A. Gushchina, O.A. Polozhentseva

318-324
- PDF (Русский)
- JATS XML (Русский)

Педагогические науки

MANAGING THE DEVELOPMENT OF TRANSDISCIPLINARY SKILLS FOR COORDINATED INTERACTION OF THE TEAM OF SCIENTIFIC AND PEDAGOGICAL COMMUNITIES

L.V. Glukhova, S.D. Syrotyuk

325-331
- PDF (Русский)
- JATS XML (Русский)
AMBIVALENCE IN THE DEVELOPMENT OF THE EMOTIONAL SPHERE OF ADOLESCENTS AND MORAL CONFLICTS AS A PSYCHOLOGICAL AND PEDAGOGICAL PHENOMENON AT THE INITIAL STAGE OF PREPARATION FOR COMBAT SPORTS

S.A. Nosov, N.V. Zhuravskaya, M.Yu. Larkin, S.V. Kuznetsov, M.A. Taranin

332-340
- PDF (Русский)
- JATS XML (Русский)
RESULTS OF TESTING THE SKILLS OF USING COMBAT TECHNIQUES IN TYPICAL SITUATIONS OF SERVICE ACTIVITIES OF LAW ENFORCEMENT PERSONNEL

S.A. Nosov, O.S. Panova, V.N. Smirnov, Y.G. Yashchenko, A.I. Leshchev

341-347
- PDF (Русский)
- JATS XML (Русский)
METHODS FOR IMPROVING RUNNING PERFORMANCE IN CADETS OF EDUCATIONAL ORGANIZATIONS OF THE RUSSIAN MINISTRY OF INTERNAL AFFAIRS IN THE 100-METER DISTANCE

E.V. Panov

348-353
- PDF (Русский)
- JATS XML (Русский)