CONTENTS
ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES
Galynin S. V., Komarov G. A. Assessment of the system for management of business processes of
operational activities in the hospitality industry. 6-19
Evseeva O. V. Sustainable development management within the framework of the conceptual ESG
approach. Part 2. Experience of the ESG approach in russian oil and gas companies. E-direction. 20-31
Efimov V. N., Mokhov N. B. Methods of improving the efficiency of the management accounting
system of a modern organization. 32-39
Matyushchenko A. V. Features of forming a management personnel development system in an
organization in the coal and energy sector: project approach. 40-52
Yanhui Sun. Limitations of modern scientific research on co-financing of small and medium-sized
biomedical enterprises in the context of digitalization. 53-76
Rudakova L. V. The management system of business structures as a result of the dynamics of
collective learning. 77-84
WORLD ECONOMY
Gordienko D. V. China’s implementation of space exploration programs. Part 2.4. Military space programs and dual-use space programs (“Fengyun” and “Yunhai”). 85-103
ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS
Liktan V. T. Socio-economic factors affecting the welfare of the population of the Republic of
Tyva. 104-110
Nersesyan D. V. Assessment of the development potential of the innovation ecosystem of the
Vladimir region. 111-118
Orlova A. G. Increasing the growth rate of viticulture and winemaking in the Republic of Dagestan:
problems and solutions. 119-125
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Anesyants S. A., Sviridov O. Yu., Titov N. A. Development of methods for making investment
decisions in stock market organizations when providing services to the population under sanctions
pressure. 126-131
Sokolov A. S. Analysis of the cut flower market in russia. Main issues. 132-139
FINANCES, MONEY CIRCULATION, CREDIT
Kulumbekova T. E., Gusenkhanova M. G., Magomedov A. M. Inflation under sanctions pressure. 140-147
ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT
Kabalinova V. I. Internal control of fixed assets in the hospitality industry of network tourist
business. 148-155
Li Jinlong. Innovative approaches to the use of big data in tax administration. 156-161
PROBLEMS OF AGRARIAN-INDUSTRIAL COMPLEX
Tarkhanov O. V. Agriculture paradigm – as a way to destroy civilization. 162-176
INNOVATIVE TECHNOLOGIES
Bukhtueva I. A., Solovyov K. A., Mozharovsky E. A., Khatyanov S. A., Kostoreva A. S. Review
of artificial intelligence solutions for enhancing corporate efficiency. 177-185
Gutenev A. V., Alyokhina E. D., Kordyukova K. A., Terkina K. P. New digital technologies in
business process management. 186-198
Tatarinov K. A., Anikienko N. N., Savchenko I. A., Muzyka S. M. The potential of using artificial
intelligence in the public sector. 199-205
DIGITAL ECONOMY
Lonshakov L. M., Makrusev V. V. Methodological tools for assessing the quality of training of digital services used in decision support systems for customs authorities. 206-220
LOGISTICS AND MARKETING
Abaev A. L., Borovikova T. V., Boldyrev M. V. Specificity of indicators of digital maturity of an
organization in the aspect of marketing targeting. 221-229
Gladilin L. Yu., Ghazaryan S. A., Leibov A. A., Mischenko E. V. Enhancing business SMM
strategy in e-commerce using large language models. 230-239
Tuaev V. V. International North–South transport corridorand proposals for its development. 240-246
DEVELOPMENT OF EDUCATIONAL PROGRAMS
Startsev A. V., Karpova E. A. Calculation of the coefficient of use of study time in a theoretical lesson in order to develop students’ professional interest. 247-256
ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES
Nagorniy B. O. Analysis of financial and operational indicators of key players in the online education market in Russia. Identification of industry standards for financial and operational indicators. 257-265
ECONOMIC THEORY
Semenkova E. V., Slutsky D. E. Problems of practical hedging of price risks for companies in the
real sector of the economy. 266-270
Podgornaya A. I., Bagautdinova A. A., Shuraleva A. A., Yarullin E. F. Financial indicators in
predicting the bankruptcy of an enterprise. 271-278
MORTGAGE LENDING AND REAL ESTATE
Erofeeva M. Yu., Nekrasov V. V. The use of modern information technologies in the field of real estate. 279-286
Erofeeva M. Yu., Nekrasov V. V. The state of mortgage lending as a leading factor in the development
of the real estate market in modern Russia. 287-293
FINANCIAL MODELING
Gordeev A. D., Karanina E. V. Methodological foundations of building a company’s budgeting model. 294-307
Gordeev A. D., Karanina E. V. Building the financial structure of the company: the essence
and algorithm. 308-315
ECONOMIC SECURITY
Sukhareva E. V., Shindina T. A., Rukina E. I., Rogacheva V. V. Ensuring russia’s energy security within the framework of cooperation projects with the countries of the Asia-Pacific region based on the development of the Northern sea route. 316-322

