CONTENTS

ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES

Burova I. A. Determination of cost management tools for dairy enterprises. 4-16

DIGITALIZATION OF THE ECONOMY

Tsogoeva M. I. Digital revolution of the banking sector. 17-22

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Tchaikovsky A. M. Investment, innovation and economic security of the gas industry. 23-32
Zozulya V. V., Kostyrin E. V., Rozanov D. G. Methodological support for assessing the investment attractiveness of an enterprise. 33-48

ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT

Arkauti V. V., Kasaeva L. V. , Tsgoev K. K., Zubova E. V., Magkeev S. B. IFRS and RAS, international harmonization and standardization of accounting and financial reporting in the conditions of globalization of the world economy. 49-57
Trukhina N. V. Systemic nature of the principle of independence of internal financial audit. 58-65

ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS

Gurieva L. K., Caberty N. G. Crisis development of agricultural organizations of the republic of South Ossetia. 66-71
Kolpakova E. A. Relationship between the processes of spatial transformation of the settlement system and the economic development of rural areas. 72-77

WORLD ECONOMY

Tsogoeva M. I. Digital money in the realities of modern China. 78-84

MANAGEMENT QUESTIONS

Tadtaeva V. V. , Sitohova T. E. , Bitieva V. V. VTB PJSC corporate governance system. 85-90
Tadtaeva V. V., Tsallagova L. M., Bitieva V. V. Corporate governance system of the company. 91-95
Syshchikova E. N., Verkhorubov S. A. Features of the innovation process in a circular economy. 96-101
Yudin A. V., Teslenko I. B. Economic mechanism for monitoring the efficiency of satellite services while their developing. 102-111
Androsova I. V., Mikhailov O. V. The use of digital technologies in the implementation of publicprivate partnership projects: Russian and foreign experience. 112-119
Trysyachny V. I. Features of diagnosing level of economic safety of agro-industrial complex. 120-126
Mikhailova Zh. V Analysis of the value of financial transparency of economic activity. 127-139