No. 5 (2026): Управленческий учет

View No. 5 (2026): Управленческий учет

DOI: https://doi.org/10.25806/uu-5

Published: 2026-05-01

Economic theory, management and other research

AGRO-TOURISM IN THE PERM REGION IN THE ORGANIZATIONAL ASPECT

Olga Viktorovna Bayanova

5-9
TRANSFORMATION OF THE FINANCIAL AND TRADE SERVICES MARKET: COMPETITION AND CONVERGENCE OF BANKS AND MARKETPLACES

Igor' Aleksandrovich Bukreev, Elena Anatol'evna Sergeeva, Alyona Vladimirovna Stolyarenko

10-18
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- JATS XML (Русский)
PROSPECTS FOR THE DEVELOPMENT OF MANAGEMENT ACTIVITIES IN THE TOURISM SECTOR OF THE RUSSIAN FEDERATION

Lyudmila Aleksandrovna Burnyasheva, Irina Evgenevna Romanko, Oksana Nikolaevna Taranenko

19-24
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- JATS XML (Русский)
FACTORS OF THE LABOR RATIONING SYSTEM TRANSFORMATION IN MODERN CONDITIONS

Vladimir Georgievich Bylkov

25-38
- PDF (Русский)
- JATS XML (Русский)
MANAGEMENT ACCOUNTING FOR THE EFFECTIVENESS OF DIGITAL TRANSFORMATION OF HIGHER EDUCATION IN THE EAEU COUNTRIES

Svyatoslav Aleksandrovich Derzhavin, Sof'ya Alekseevna Danilenko, Valeriya Sergeevna Shubarina

39-51
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- JATS XML (Русский)
TECHNOLOGICAL AND ORGANIZATIONAL CHALLENGES OF LONG-TERM ARCHIVING DURING THE TRANSITION TO ELECTRONIC DOCUMENT MANAGEMENT

Elena Aleksandrovna Diadkova , K.D. Belov

52-57
- PDF (Русский)
- JATS XML (Русский)
PROBLEMS OF CONSOLIDATED REPORTING IN AGROHOLDING COMPANIES

Mariya Sergeevna Ermakova

58-64
- PDF (Русский)
- JATS XML (Русский)
FORECASTING OF REGIONAL ENTERPRISE DEVELOPMENT STRATEGIES IN THE ASPECT OF KONDRATIEV CYCLES IN THE DIGITAL ENVIRONMENT

Natalya Anatolevna Ershova

65-71
- PDF (Русский)
- JATS XML (Русский)
ECONOMIC EFFECTS OF HEALTHCARE DIGITALIZATION: AN ANALYSIS OF EHEALTH SOLUTIONS IMPLEMENTATION IN RUSSIA

Igor' Viktorovich Borzunov, Viktoriya Vyacheslavovna Kalitskaya, Ol'ga Anatol'evna Rykalina, Irina Valer'evna Burenina

72-81
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MARKETING MECHANISMS FOR SUSTAINABLE DEVELOPMENT OF RURAL AREAS IN THE AGRO-INDUSTRIAL COMPLEX: AN EMPIRICAL STUDY BASED ON OPEN DATA FROM RUSSIA AND BELARUS

Elena Sergeevna Kulikova, Mayya Ivanovna Lvova

82-89
- PDF (Русский)
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A CONCEPTUAL APPROACH TO THE DEVELOPMENT OF HUMAN RESOURCES MANAGEMENT IN A DIGITAL ENVIRONMENT WHEN MANAGING REMOTE EMPLOYEES

Kristina Akopovna Kurayan

90-95
- PDF (Русский)
- JATS XML (Русский)
MANAGEMENT ACCOUNTING AS A TOOL FOR IMPROVING BUSINESS EFFICIENCY

Polina Aleksandrovna Melnikova, Natal'ya Igorevna Kravtsova

96-103
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- JATS XML (Русский)
THE ROLE OF INTERNATIONAL ORGANIZATIONS IN MAINTAINING THE COUNTRY'S ECONOMIC SECURITY: A COMPARATIVE ANALYSIS OF FOREIGN AND DOMESTIC PRACTICES

Yuliya Viktorovna Romanova, Ekaterina Nikolaevna Nazarova, Yurij Sergeevich Frolov

104-110
- PDF (Русский)
- JATS XML (Русский)
EXPERIENCE IN IMPLEMENTING PROJECTS IN CONSULTING IT-COMPANIES

Elena Nikolaevna Derbeneva, Tamara Nikolaevna Nikulina, Olga Anatolevna Gavrilova

111-122
- PDF (Русский)
- JATS XML (Русский)
FEATURES OF THE METHODOLOGY FOR ACCOUNTING INCOME AND EXPENSES FROM COMMERCIAL ACTIVITIES IN A BUDGETARY EDUCATIONAL, SCIENTIFIC AND PRODUCTION COMPLEX OF AN AGRICULTURAL UNIVERSITY

Svetlana Anatol'evna Novoselova , Tat'yana Vladimirovna Pakhomova , Tat'yana Aleksandrovna Lysova , Ol'ga Konstantinovna Kotar

123-131
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METHODOLOGICAL RECOMMENDATIONS FOR IMPROVING THE LEVEL OF COMFORTABLE LIVING ENVIRONMENT AS A FACTOR IN ENSURING SUSTAINABLE DEVELOPMENT OF A MEGAPOLIS

Aleksandr Vladimirovich Puchkov

132-138
- PDF (Русский)
- JATS XML (Русский)
COMPETITIVENESS OF THE RUSSIAN INDUSTRIAL COMPLEX IN THE GLOBAL MARKET: SECTORAL ANALYSIS AND DEVELOPMENT STRATEGIES

Elena Vadimovna Romanovskaya, Ekaterina Nikolaevna Nazarova, Yurij Sergeevich Frolov

139-145
- PDF (Русский)
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THE ROLE OF SOCIAL TREASURY IN IMPROVING THE SOCIAL PROTECTION SYSTEM

Elizaveta Valer'evna Rud

146-153
- PDF (Русский)
- JATS XML (Русский)
LEGAL REGULATION AND STRATEGIC PRIORITIES OF TRANSPORT DEVELOPMENT IN THE RUSSIAN ARCTIC

Natal'ya Aleksandrovna Serova

154-159
- PDF (Русский)
- JATS XML (Русский)
CUSTOMS PAYMENTS IN THE REVENUE SYSTEM OF THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION IN THE FACE OF GLOBAL CHALLENGES

Svetlana Alekseevna Starykh, Anton Sergeevich Okorokov, Anastasiya Olegovna Klishevich, Igor' Sergeevich Larionov

160-165
- PDF (Русский)
- JATS XML (Русский)
FORMATION AND DEVELOPMENT OF PROFESSIONAL COMPETENCIES AS A FACTOR IN INCREASING STAFF COMPETITIVENESS: A CONCEPTUAL MODEL AND METHODOLOGICAL TOOLS

Yuliya Stanislavovna Chernysheva, Zhanna Viktorovna Gornostaeva

166-171
- PDF (Русский)
- JATS XML (Русский)
TRENDS AND THREATS OF DECLINING EMPLOYMENT AND INCOMES OF THE RURAL POPULATION OF THE ROSTOV REGION IN THE CONTEXT OF THE GENERAL AGRICULTURAL DEVELOPMENT ENVIRONMENT

Marina Sergeevna Sheikhova, Ol'ga Borisovna Emelyanova, Svetlana Gennadievna Safonova

172-177
- PDF (Русский)
- JATS XML (Русский)
CONDITIONS FOR THE DEVELOPMENT OF CREATIVE COMPETENCIES IN FUTURE ECONOMISTS FOR THE MODERNIZATION OF THE COMPANY MANAGEMENT SYSTEM MODEL

Kseniya Vadimovna Shustova, Ekaterina Nikolaevna Nazarova, Yurij Sergeevich Frolov

178-187
- PDF (Русский)
- JATS XML (Русский)
SELF-SUFFICIENCY AND IMPORT DEPENDENCE OF RUSSIA’S AGRI-FOOD SECTOR: ASSESSING RESILIENCE UNDER EXTERNAL SHOCKS

Ol'ga Vasil'evna Gorelik, Nikolaj Armenakovich Eiriyan, Anastasiya Vadimovna Sarsadskikh, Amirhan Alimovich Akezhev

188-196
- PDF (Русский)
- JATS XML (Русский)
STRATEGIES FOR THE DEVELOPMENT OF HUMAN CAPITAL IN THE CONTEXT OF DIGITAL TRANSFORMATION AND THE IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE

Nikolaj Aleksandrovich Barkhatov, Sergej Alekseevich Polyansky

197-203
- PDF (Русский)
- JATS XML (Русский)
ECOLOGICAL AND ECONOMIC INTEGRATION IN THE STRATEGIES FOR MODERNIZATION OF RURAL AREAS OF THE KABARDINO-BALKARIAN REPUBLIC

Irina SHhamil'evna Dzakhmisheva, Fuza Magometovna Mambetova, Aksana Borisovna Zherukova

204-212
- PDF (Русский)
- JATS XML (Русский)
ACCOUNTING FOR TARGET FINANCING IN COMMERCIAL ORGANIZATIONS AS A TOOL FOR REDUCING TAX RISKS

Irina Viktorovna Eremina, David Azizkhudzhaevich Sharkunov

213-220
- PDF (Русский)
- JATS XML (Русский)
IMPROVING COMMUNICATION BETWEEN PUBLIC AUTHORITIES AND PROJECT STAKEHOLDERS: THE CASE OF WINE TOURISM DEVELOPMENT IN KRASNODAR KRAI

Vitalij Vital'evich Zaitsev

221-228
- PDF (Русский)
- JATS XML (Русский)
INDUSTRY IN THE NOVGOROD REGION: A FACTOR OF SUSTAINABILITY AND ECONOMIC SECURITY

Pavel Alekseevich Kozlov

229-234
- PDF (Русский)
- JATS XML (Русский)
PROSPECTS FOR THE IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE IN THE ACTIVITIES OF PUBLIC AUTHORITIES (A CASE STUDY OF THE MINISTRY OF HOUSING POLICY OF THE MOSCOW REGION)

Dmitriy Alekseevich Kudinov

235-240
- PDF (Русский)
- JATS XML (Русский)
ACTUAL CHANGES IN THE BASIC FUNCTIONS OF MANAGEMENT WHEN USING NEURAL NETWORK TECHNOLOGIES IN THEM

Livon Mihajlovich Martynov

241-248
- PDF (Русский)
- JATS XML (Русский)
FEATURES OF CUSTOMER EXPERIENCE MANAGEMENT THROUGH PERSONAL COMMUNICATION IN THE REAL ESTATE MARKET

Andzhela Bahauova Mottaeva, Alyona Sergeevna Chudinova , Anastasiya Drazhenovna Estrovich

249-257
- PDF (Русский)
- JATS XML (Русский)
TRANSFORMATION OF THE RUSSIAN ECONOMY UNDER SANCTIONS PRESSURE, THE PHENOMENON OF GREY IMPORTS AND STRUCTURAL IMBALANCES

Sergej Evgen'evich Revunov, Aleksej Il'ich Popov

258-263
- PDF (Русский)
- JATS XML (Русский)
ANALYSIS AND EVALUATION OF THE RUSSIAN CAR MARKET FUNCTIONING ASPECTS UNDER THE INFLUENCE OF FISCAL AND INSTITUTIONAL SHOCKS

Svetlana Valentinovna Romanova, Viktoriya Sergeevna Kudasheva

264-273
- PDF (Русский)
- JATS XML (Русский)
MOTIVATIONAL PROFILE OF MICROENTERPRISE EMPLOYEES

Alla Viktorovna Borscheva, Marianna Sergeevna Santalova , Irina Vladimirovna Soklakova

274-283
- PDF (Русский)
- JATS XML (Русский)
MARKETING OF RUSSIAN IT PRODUCTS: SPECIFICS OF PROMOTING COMPLEX B2B SOLUTIONS IN THE DOMESTIC MARKET AND THE MARKETS OF FRIENDLY COUNTRIES (CIS AND ASIA)

Arina Viktorovna Ryzhova, Darya Sergeevna Spiryagina, Elmira Ildarovna Basyrova

284-290
- PDF (Русский)
- JATS XML (Русский)
STATE POLICY OF THE RUSSIAN FEDERATION IN THE FIELD OF PREVENTION OF SOCIAL ORPHANHOOD

Amira Ahmadovna Kharunova

291-298
- PDF (Русский)
- JATS XML (Русский)
COMPARATIVE ANALYSIS OF THE EFFICIENCY OF MANUFACTURING INDUSTRIES IN BRICS COUNTRIES

Anna Vladimirovna Khizhnaya, Ekaterina Nikolaevna Nazarova, Yurij Sergeevich Frolov

299-306
- PDF (Русский)
- JATS XML (Русский)
MULTIFACETOR ANALYSIS OF STARTUP PROJECTS IN THE INDUSTRIAL SECTOR OF THE ECONOMY: A MODERN APPROACH

Daniil Alekseevich Chentsov

307-314
- PDF (Русский)
- JATS XML (Русский)
INNOVATION ECOSYSTEMS OF THE FUTURE: THE ROLE OF TECHNOLOGY PARKS IN THE GLOBAL ECONOMY

Ekaterina Ivanovna Shveyova, Vitalij Aleksandrovich Sokolov

315-321
- PDF (Русский)
- JATS XML (Русский)
THE ROLE OF INFORMATION RELIABILITY IN FORECASTING AND EVALUATING INVESTMENT PORTFOLIO RISK UNDER UNCERTAINTY: DEVELOPMENT OF А FUZZY APPROACH WITH A Z-NUMBERS EXTENSION

L.R. Hasanova

322-329
EVOLUTION OF CONCEPTS OF INTERACTION BETWEEN SOCIETY AND NATURE AS A PREREQUISITE FOR THE FORMATION OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT

Elena Aleksandrovna Dyadkova

330-335
- JATS XML (Русский)
- PDF (Русский)
MODERN CHALLENGES OF THE IMPACT OF INNOVATİVE FİNANCİAL TECHNOLOGİES ON GLOBAL CAPİTAL MARKETS

Ismail Bakhram ogly Ismayilov

336-341
- JATS XML (Русский)
- PDF (Русский)
DEVELOPMENT OF ISLAMIC MORTGAGE FINANCING AS AN ALTERNATIVE MECHANISM FOR HOUSING CONSTRUCTION FINANCING IN THE CONTEXT OF BANKING SYSTEM TRANSFORMATION

Shakizada Uteulievna Niyazbekova

342-353
- JATS XML (Русский)
- PDF (Русский)
ADVANTAGES AND DISADVANTAGES OF STRATEGIC MANAGEMENT AND STRATEGIC PLANNING IN AN INDUSTRIAL ENTERPRISE

Viktor Andreevich Shcherbakov, Marina Aleksandrovna Belyaeva, Natalya Yurevna Fedorova

354-360
- JATS XML (Русский)
- PDF (Русский)
THE ROLE AND PLACE OF HUMAN CAPITAL IN THE FORMATION OF THE INSTITUTIONAL ECOSYSTEM OF THE REGION

Aleksandr Nikolaevich Rozmyslov, Tatyana Vasilevna Filipenko

361-369
- JATS XML (Русский)
- PDF (Русский)

Педагогические науки

A MODEL FOR MANAGING THE TRAINING OF FIRE-TECHNICAL SPECIALISTS USING DISTANCE LEARNING TECHNOLOGIES

Shamil' Abubakarovich Osmanov, Valerij Vladimirovich Klyuy, Yuliya Nikolaevna Belshina

370-376
- PDF (Русский)
- JATS XML (Русский)
THE EXPERIENCE OF USING BILINGUAL TRAINING COURSES FOR TEACHING INTERNATIONAL STUDENTS

Anatoliy Aleksandrovich Polivanov , Elena Nikolaevna Lomkova

377-383
- PDF (Русский)
- JATS XML (Русский)
THE EFFECTIVENESS OF STATIC AND DYNAMIC STRETCHING FOR THE PREVENTION OF MUSCLE AND LIGAMENT INJURIES IN ATHLETES OF TEAM SPORTS

Arshak Andranikovich Tashiyan, Evgenij Valentinovich Panov, Lyudmila Mihajlovna Demyanova

384-390
- PDF (Русский)
- JATS XML (Русский)
SECONDARY VOCATIONAL EDUCATION AS A TOOL FOR THE DEVELOPMENT OF THE COUNTRY'S INDUSTRY

Aleksandr Nikolaevich Khatsenko, Svetlana Nikolaevna Kirillova

391-396
- PDF (Русский)
- JATS XML (Русский)