No. 8 (2026): Управленческий учет

View No. 8 (2026): Управленческий учет

DOI: https://doi.org/10.25806/uu-8

Published: 2026-07-13

Economic theory, management and other research

HYBRID COST ACCOUNTING MODEL FOR PROJECT-ORIENTED IT COMPANIES: INTEGRATION OF THE ABC METHOD AND COMPETENCE CENTER ACCOUNTING

Mihail Aregovich Abramyan, Vladislav Yur'evich Krasilnikov, Vladimir Sergeevich Grigoriev, Supervisor: Irina Vil'evna I.V. Medynskaya

5-10
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INTEGRATED METHOD FOR ASSESSING THE RISKS OF USING ARTIFICIAL INTELLIGENCE IN FUNCTIONAL AREAS OF ORGANIZATION MANAGEMENT

Lyudmila Olegovna Bochkareva

11-16
- PDF (Русский)
- JATS XML (Русский)
MAIN RISKS AND VULNERABILITIES OF PAWNSHOPS AS SUBJECTS OF FINANCIAL MONITORING

Alina Il'surovna Khayrullova, YUliya Marselovna Galimardanova, Ivan Denisovich Novikov, Il'saf Halitovich Gabdullin

17-24
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TALENT MANAGEMENT CHALLENGES IN A CHANGING BUSINESS ENVIRONMENT

Galina Nikolaevna Guzhina , Zhanna Anatol'evna Zhilina

25-34
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THE SUSTAINABLE DEVELOPMENT OF TRANSPORT INFRASTRUCTURE: BARRIERS AND GROWTH POINTS

Marina Petrovna Gyunter

35-40
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- JATS XML (Русский)
THE ROLE OF DIGITAL PLATFORMS IN INTERSTATE KNOWLEDGE EXCHANGE IN THE BRICS YOUTH SCIENTIFIC COMMUNITY

Kseniya Sergeevna Petrova, Andrej Sergeevich Sobchishen, Veronika Romanovna Limanovskaya, Anna Petrovna Delieva

41-48
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METHODS FOR ASSESSING A COMPANY'S INNOVATION POTENTIAL

Anzhelika Aleksandrovna Efremova, Elena Vladimirovna Shevchenko, Mihail Yur'evich Dementyev

49-54
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IMPACT OF DIGITAL TOOLS ON INNOVATION-ORIENTED ENTERPRISES

Anzhella Vladimirovna Ilyasova, Oksana Anatol'evna Zinger

55-60
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SOFTWARE TOOLS USED BY THE FEDERAL CUSTOMS SERVICE OF RUSSIA DURING CUSTOMS CONTROL AFTER THE RELEASE OF GOODS

Inna Nikolaevna Malinovskaya, Sergej Mihajlovich Klevtsov, Anna Romanovna Chuhlebova

61-67
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MONITORING OF THE REGIONAL LABOR MARKET IN THE SYSTEM OF STRATEGIC MANAGEMENT OF THE EDUCATIONAL INSTITUTION'S SERVICE PORTFOLIO

Elena Pavlovna Kozlova , Arsenij Vyacheslavovich Penyagin , Aleksej Vladimirovich Pankov , Nikita Alekseevich Gorev

68-74
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PORTFOLIO INNOVATION MANAGEMENT IN THE CONTEXT OF REGULATORY RISK

Irina Anatol'evna Kubrak , Anna Aleksandrovna Trofimova

75-82
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IMPROVEMENT OF THE ORGANIZATION OF TRANSPORT SERVICES FOR THE REGION'S POPULATION

Aleksandr Vyacheslavovich Kuptsov, Nataliya Sergeevna Somenkova, Lyubov' Nikolaevna Pertseva

83-89
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THE COST-EFFECTIVENESS OF FINANCIAL EDUCATION THROUGH BOARD GAMES FOR ADULTS

Larisa Viktorovna Lavrentieva, Ekaterina Nikolaevna Nazarova, Elizaveta Aleksandrovna Arzhanova

90-98
- PDF (Русский)
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ANALYSIS OF THE COFFEE SHOP MARKET IN CHEBOKSARY AS A BASIS FOR DEVELOPING A STRATEGY FOR OPENING A NEW ESTABLISHMENT

Irina Anatol'evna Leonteva, Anastasiya Grigor'evna Shurneeva

99-107
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FINANCIAL SUPPORT FOR MUNICIPAL INSTITUTIONS

Natal'ya Evgen'evna Lesnikova

108-115
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HYBRID METHOD OF PRE-EVALUATION OF INNOVATIVE PROJECTS BY VENTURE FUNDS

Svetlana Olegovna Mordovtseva, Yuliya Viktorovna Taraskina, Ya.Yu. Taraskin, A.A. Zhulyabin

116-125
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MODERN LOGISTICS PARADIGMS AND THE FORMATION OF A NEW ECONOMIC LANDSCAPE: THE IMPORTANCE OF THE NORTH-SOUTH TRANSPORT CORRIDOR

Inna Nikolaevna Malinovskaya, Elena Nikolaevna Nozdracheva, Anna Romanovna Chuhlebova

134-142
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RESEARCH AND DEVELOPMENT MANAGEMENT IN A RUSSIAN HIGH-TECH CORPORATION

Andzhela Bahauova Mottaeva , Igor' Petrovich Pryadko , Anna Aleksandrovna Trofimova

126-133
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MONITORING OF SOCIO-ECONOMIC DEVELOPMENT OF THE RUSSIAN FEDERATION'S REGIONS IN THE SYSTEM OF THE COUNTRY'S ECONOMIC SECURITY

Yuliya Igorevna Yanushkina, Pavel Yur'evich Odushkin

143-150
- PDF (Русский)
- JATS XML (Русский)
AGRO-INDUSTRIAL COMPLEX IN THE STRUCTURE OF THE NATIONAL ECONOMY: FUNCTIONS, SIGNIFICANCE AND MECHANISMS OF INFLUENCE ON ECONOMIC GROWTH

Vitalij Aleksandrovich Presnyakov

151-158
- PDF (Русский)
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THE BUSINESS ENVIRONMENT AS A FUNDAMENTAL FACTOR IN THE DEVELOPMENT OF THE DIGITAL ECONOMY

Ekaterina Viktorovna Bazhal, Ekaterina Vladimirovna Prutskova

159-164
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DIGITAL TRANSFORMATION AND ESG STRATEGIES: A COMPARATIVE ANALYSIS OF RUSSIAN AND BRICS ENTERPRISES' APPROACHES

Zhanna Venediktovna Smirnova, Ekaterina Nikolaevna Nazarova, Nikita Alekseevich Gorev

165-174
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STRATEGIC PRIORITIES FOR DIGITAL TRANSFORMATION OF THE REGION

Наталия Сергеевна Somenkova, Aleksandr Vyacheslavovich Kuptsov, Lyubov' Nikolaevna Pertseva

175-180
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- JATS XML (Русский)
IMPROVING FINANCIAL SUPPORT FOR TRANSPORT INFRASTRUCTURE THROUGH ROAD FUNDS

Anna Vladimirovna Zavailova, Marina Nikolaevna Stepanova

181-188
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VISUAL ANALYTICS AS A COGNITIVE TOOL OF FINANCIAL CONSULTING

Ol'ga Valerievna Syuzeva, Dmitrij Yur'evich Khlimanovsky

189-194
- PDF (Русский)
- JATS XML (Русский)
TRUST MANAGEMENT ACTIVITIES IN THE RUSSIAN STOCK MARKET: AS-SESSMENT AND CURRENT DEVELOPMENT ASPECTS

Anna Aleksandrovna Timofeeva

195-203
- PDF (Русский)
- JATS XML (Русский)
THEORETICAL AND METHODOLOGICAL ANALYSIS OF THE TRANSFORMATION OF LABOR MOTIVATION OF GENERATION Z IN THE CONTEXT OF "EXISTENTIAL"

Natal'ya Vladimirovna Filippova

204-215
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COMPARATIVE ANALYSIS OF THE OPERATIONAL EFFICIENCY OF THE PJSC GAZ PLANT BEFORE AND AFTER THE TRANSITION TO CHINESE COMPONENTS: THE ROLE OF LEAN MANUFACTURING AS A STABILIZING FACTOR

Lyubov' Yur'evna Chagaeva, Anna Alekseevna Shobonova, Nikita Alekseevich Gorev

216-224
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TECHNOPARK IN THE REGIONAL ECONOMY SYSTEM: ECONOMIC EFFICIENCY OF INTEGRATION OF VIRTUAL REALITY AND SIMULATORS IN STAFF TRAINING

Elena Aleksandrovna Chelnokova, Sof'ya Andreevna Prokoshina, Donara Davidovna Masaki

225-231
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THE IMPACT OF THE INTRODUCTION OF THE DIGITAL RUBLE ON BUSINESS DEVELOPMENT IN THE CONTEXT OF THE GLOBAL ECONOMY

Elena Valentinovna Lavrentieva, Anna Alekseevna Shkolina, Yurij Sergeevich Frolov

232-241
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ECONOMIC EFFICIENCY AND ORGANIZATIONAL MECHANISMS FOR INDUSTRY TRANSITION TO RENEWABLE RAW MATERIALS

Nataliya Alekseevna Bondareva , Natal'ya Anatol'evna Zamurueva , Tat'yana Vasil'evna Nerusheva

242-249
- PDF (Русский)
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ANALYSIS AND CONTROL OF THE MAIN ACTIVITIES OF JSC GADZHIEV PLANT

Aminat Habibullaevna Ibragimova

250-257
- PDF (Русский)
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RISK MANAGEMENT FOR MANUFACTURING ENTERPRISES

Elena Vyacheslavovna Lazarevich

258-263
- PDF (Русский)
- JATS XML (Русский)
ISSUES OF ENSURING THE COUNTRY'S ECONOMIC SECURITY IN THE CONTEXT OF THE DIGITAL ECONOMY

Svetlana Alekseevna Okkel, Ol'ga Viktorovna Smolenskaya

264-269
- PDF (Русский)
INSTITUTIONAL MECHANISMS FOR IMPROVING THE EFFICIENCY OF PERSONNEL SUPPORT FOR THE AGRO-INDUSTRIAL COMPLEX IN THE DIGITAL ECONOMY

Andrej Aleksandrovich Polukhin, Aleksandr Vladimirovich Dadurin, Elena Petrovna Lidinfa

270-279
- PDF (Русский)
- JATS XML (Русский)
PUBLIC-PRIVATE PARTNERSHIP AS A FACTOR OF INVESTMENT ATTRACTIVENESS OF RUSSIAN REGIONS

S.A. Popova, M.N. Prikhodko

280-288
- PDF (Русский)
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TAX POTENTIAL OF THE RAW MATERIALS SECTOR IN RUSSIA

Zinaida Borisovna Proskurina, E.E. Makarova

289-296
- PDF (Русский)
- JATS XML (Русский)
PROCEDURE FOR CONCLUDING SMART CONTRACTS IN THE CONTEXT OF THE MODERN ECONOMY

M.A. Migunova, Anna Andreevna Sokolova, Y.A. Mindibekova, N.A. Kuroedov, A.O. Korinev

297-302
- PDF (Русский)
- JATS XML (Русский)
STRATEGIC PRIORITIES FOR THE DEVELOPMENT OF THE KRASNODAR REGION AS A KEY SUBJECT IN THE FORMATION OF TECHNOLOGICAL INDEPENDENCE AND SUSTAINABLE GROWTH OF THE SOUTH OF RUSSIA'S ECONOMY

Irina Vladimirovna Surina, Elena Leonidovna Opryshko

303-314
- PDF (Русский)
- JATS XML (Русский)
MICE-TOURISM IN AN ERA OF CHANGE: TECHNOLOGICAL CONVERGENCE, SUSTAINABLE DEVELOPMENT, AND THE CHANGING GLOBAL CENTER OF ATTRACTION

V.V. Vislobokova, S.V. Golubeva, V.E. Zhupanova, Samira Yusifovna Dugina

315-322
- PDF (Русский)
NATIONAL PROJECT AS A TOOL FOR TERRITORIAL DEVELOPMENT IN RUSSIA

Vladimir Nikolaevich V.N. Kruglov

323-331
- PDF (Русский)
THE ROLE OF PROFESSIONAL JUDGMENT IN ENSURING THE ECONOMIC SECURITY OF ACCOUNTING INFORMATION

Vitalij Viktorovich Morunov, Il'nur Fagilevich Nurmukhametov, Ruslan Ajdarovich Zinnurov

332-338
- PDF (Русский)
ASSESSMENT OF THE ENERGY INTENSITY INDEX OF THE NIZHNY NOVGOROD REGION ELECTRIC POWER INDUSTRY ENTERPRISES: DECOMPOSITION ANALYSIS

Lada Vadimovna Baranova

339-344
- PDF (Русский)
STRUCTURAL CONSTRAINTS OF THE LONG-TERM DEVELOPMENT OF THE REAL SECTOR OF THE RUSSIAN ECONOMY AND WAYS TO OVERCOME THEM

Elena Valer'evna Bobyreva, Maksim Sergeevich Kozlov, Artyom Sergeevich Kozlov, Evgenij Vladimirovich Shergin

345-351
- PDF (Русский)
DEVELOPMENT OF A STRATEGIC PLANNING SYSTEM TO INCREASE THE COMPETITIVENESS OF AUTOMOTIVE COMPONENT PRODUCTION

Evgenij Aleksandrovich Svetlov

352-360
- PDF (Русский)
THE ROLE OF ECONOMIC SECURITY OF ACCOUNTING INFORMATION IN ENSURING SUSTAINABLE DEVELOPMENT OF AN ECONOMIC ENTITY

Vitalij Viktorovich Morunov, I.Yu. Minaeva, D.A. Polukov

361-368
- PDF (Русский)

Педагогические науки

NEURAL NETWORKS AS A TOOL FOR TRANSFORMING THE EDUCATIONAL PROCESS: ANALYSIS OF PRACTICAL APPLICATIONS

Nataliya Vladimirovna Kuznetsova

369-376
- PDF (Русский)
PRACTICE-ORIENTED TRAINING OF LAW STUDENTS IN THE COURSE "PROSECUTORIAL SUPERVISION": DEVELOPING SKILLS IN DRAFTING PROSECUTOR'S RESPONSE ACTS

leksandr Gennad'evich Markelov , Majya Konstantinovna Panina

377-384
- PDF (Русский)
GENDER ASPECTS OF CADET PHYSICAL TRAINING: ADAPTING PROGRAMMES WHILE MAINTAINING EQUAL REQUIREMENTS

Vyacheslav Ivanovich Pakhomov, Kirill Dmitrievich Vertinsky, Vladimir Aleksandrovich Solomko, Evgenij Gennad'evich Abashin

385-394
- PDF (Русский)
THE ROLE OF THE CURATOR IN THE EDUCATIONAL PROCESS ON THE EXAMPLE OF THE KAMYSHI TECHNOLOGICAL INSTITU (BRANCH) OF VOLGOVSTU

Aleksandr Nikolaevich Khatsenko, Svetlana Nikolaevna Kirillova

395-401
- PDF (Русский)