Economics and management: problems, solutions. Volume IV December 2023

CONTENTS

ECONOMIC SECURITY

Omelchenko E. Yu., Bochkareva N. G. Risk assessment and control methods as a measure to counteract cyber fraud in the context of the development of the digital economy. 6-13
Parasotskaya N. N., Ilyin V. A., Kosoplechev A. V. The impact of ecology on the economic security of the Russian state. 14-21
Soroka D. P., Rogova T. M., Lavrinenko E. N. Conceptual basis for the development of budgetary control of reflecting state budget revenues in conditions of macroeconomic turbulence. 22-30
Bardina I. V., Krayushkina M. V., Rogulenko T. M., Krayushkin K. S. Features of on-farm financial control in state educational institutions of federal status. 31-37

ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES

Bochkareva N. G., Omeltchenko E. Yu. Economic analysis is part of business planning. 38-42
Zatsarinnaya E. I., Omelchenko E. Yu. Conflict of interest in procurement: theory and practice of legal resolution. 43-47
Zatsarinnaya E. I. Analysis of the current regulatory framework governing the sphere of procurement. 48-54
Chumakova N. V., Kuzmenko O. V., Guzhvina N. S. Inventory management of finished products as a factor of increasing the efficiency of the use of assets of an agricultural enterprise. 55-62
Kuzmenko O. V., Chumakova N. V., Panasyuk A. S. Analysis of the economic sustainability of an agricultural organization and strategic directions for its improvement. 63-70
Butkova O. V., Rudskaya I. B. Accounting and analytical system for the formation and use of working capital of agricultural enterprises. 71-76
Dibirov K. P. Assessment of ecological and economic damage of subsurface use enterprises and problems of real compensation for environmental damage. 77-84
Kharchishina E. I. Analysis of the mechanisms of development of socio-economic processes and the relevance application of economic and mathematical indicators in order to increase the efficiency and competitiveness of organizations in the field of science and education. 85-89
Koltsov N. A., Koltsov M. A., Gendon A. L. Analysis of oil and gas companies for financial modeling purposes in the current environment on the example of PJSC «LUKOIL». 90-102
Reva A. F., Reva V. S. Analysis of the state of the technical base of the crop production industry and strategic directions for its reproduction. 103-111
Bochkareva N. G., Gendon A. L., Golubeva G. F., Trofimova A. A. Artificial intelligence startup. 112-119
Bochkareva N. G., Gendon A. L., Golubeva G. F. Electronic business: current state and development prospects in Russia. 120-126

WORLD ECONOMY

Parasotskaya N. N., Erokhin S. G. Innovation as a factor of socio-economic development of the state. 127-133
Bochkareva N. G., Zatsarinnaya E. I. The digital ruble and its place in the russian and global economy. 134-138

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Meshkova D. A. On the system of indicators for evaluating the effectiveness of the activities of regional authorities. 139-146
Topchi Yu. A. Effects of the institution of self-employment and their financial measurement. 147-151
Bobrova A. A., Gendon A. L. Ratio analysis of the financial condition of PJSC «MAGNIT». 152-158
Kovalenko Yu. N., Kovalenko S. N. Main directions in the development of the green bond market. 159-165
Staroverova O. V., Epifanov A. M. Features of project and venture financing. 166-171

ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT

Leonova O. A. Features of taxation of business income of individuals. 172-179
Korzovatykh Zh. M. Trends in the development of accounting methods in the digital economy. 180-185
Guzhvina N. S., Chumakova N. V. Ways to improve the organization of accounting, profit formation and directions of its use. 186-193
Staroverova O. V., Kovalenko G. K. Analytical digital tools of the federal tax service of Russia: problems and prospects of development. 194-201
Rudskaya I. B., Butkova O. V. Analysis of financial statements to substantiate management decisions to improve the efficiency of the organization. 202-211
Lebedeva G. V. Accounting (financial) reporting as an information basis for making management decisions in agricultural organizations. 212-218
Semenova G. N. Introduction of environmental tax in Russia in comparison with foreign countries, its advantages and disadvantages. 219-226
Omelchenko E. Yu., Zatsarinnaya E. I. Digital ruble: issues of accounting and control. 227-234
Popova Yu. A. Testing for impairment of right-of-use assets: problems and possible solutionS. 235-241
Chkhutiashvili L. V. State audit of the xxi century: new methods of control. 242-245