English
РусскийAbdullin Mars Tagirovich,
Postgraduate
Kazan Cooperative Institute (Branch)
of the Autonomous Non Profit Educational Institution
of Higher Education of the Central Union of the Russian Federation
“Russian University of Cooperation”
Russia, Kazan
E-mail: kznmars@mail.ru
CONTROL OF THE ORGANIZATION'S PROFIT SECURITY WITH CASH FLOW
Abstract. This article examines the role of cash flows within the profit control system of a commercial organization. The author substantiates the necessity of distinguishing between accounting profit—determined using the accrual method—and the cash-based financial outcome, which reflects the actual movement of funds. The study highlights the methodological significance of cash flow analysis for assessing the quality of profit, the stability of financial performance, and an organization’s capacity to generate actual cash resources. A system of indicators is proposed to evaluate the extent to which profit is backed by cash and to identify discrepancies between the reported financial result and the organization’s actual solvency. The research is grounded in an analysis of theoretical concepts from contemporary accounting and financial analysis.
Keywords: money, flow, profit, control, backing (coverage).
Akulinin Fedor Vladimirovich,
Candidate of Economic Sciences, Associate Professor
Basic Department of Innovation and Industrial Policy Management,
Plekhanov Russian University of Economics.
Russia, Moscow
E-mail: akulinin.fv@rea.ru
Arkhipov Dmitry Gennadyevich,
Postgraduate
Basic Department of Innovation and Industrial Policy Management,
Plekhanov Russian University of Economics;
Director of a division within the Digital Business Development Department
at PJSC Rostelecom.
Russia, Moscow
E-mail: arkhipov.d.g14@gmail.com
ARCHITECTURE OF AI-ENHANCED FORESIGHT: FROM MODULAR TOOL INTEGRATION TO A SYSTEM FOR VERIFYING PREDICTIVE JUDGEMENTS
Abstract. The article develops the architecture of AI-enhanced foresight (AIEF) and the associated adaptive hypothesis revision system as tools for overcoming the resource and cognitive limitations of traditional corporate foresight. Unlike existing approaches to applying artificial intelligence in forecasting, which focus on individual analytical tasks, the proposed architecture is end-to-end and embedded in a formalised six-stage methodological framework for translating foresight results into investment decisions. The architecture rests on three principles: modular complementarity, separation of tasks by judgement type (“search tasks” delegated to algorithms and “evaluation tasks” retained by experts), and transparency of results. The adaptive hypothesis revision system comprises an assumptions registry, a three-level trigger system, and retrospective forecast verification based on strictly proper scoring rules (Brier Score), transforming foresight from a one-off project into a continuous managerial process with measurable forecast quality. The results can be applied in the design of digital foresight systems in large infrastructure companies.
Keywords: Corporate foresight, artificial intelligence, generative AI, big data, proper scoring rules, Brier Score, adaptive hypothesis revision, automation bias.
Bikmetova Zulfiya Masnavievna,
Candidate of Economic Sciences, Associate Professor
Ufa University of Science and Technology.
Russia, Ufa
E-mail: zulfiya.bikmetova@yandex.ru
REVENUE POTENTIAL OF REGIONS: INTEGRAL ASSESSMENT
Abstract. The article examines the issues of the formation of the income potential of the regions and the methods of its assessment. Key indicators describing the revenue component of regional budgets have been identified, and relative coefficients have been developed to quantify the potential. Based on the calculated coefficients, consolidated income potential indices were constructed and regions were ranked. Based on the results of the analysis, conclusions are formulated about the current patterns of distribution of income resources and a methodology for applying indexes in the practice of regional budget planning and monitoring is proposed.
Keywords: revenue potential of the region, methodology for assessing revenue potential, regional budget, budget autonomy, ranking of regions.
Veselkina Svetlana Alekseevna,
Senior Lecturer
Department of Economics and Accounting,
V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia.
Russia, Moscow
E-mail: veselkinasveta@bk.ru
ANALYSIS OF RETURNS AND RISKS OF DIGITAL ASSETS WITHIN A CORPORATE PLANNING SYSTEM
Abstract. This article examines the integration of digital financial assets into the corporate planning systems of Russian enterprises. It analyzes the development dynamics of tokenized markets, the specifics of structuring hybrid investment instruments, and the impact of initial issuer defaults and regulatory shifts on corporate risk management. Based on the findings, a mathematical model for valuing digital capital is proposed, and an organizational-economic algorithm for the secure issuance of digital rights by entities in the real sector of the economy is presented.
Keywords: digital financial assets, corporate planning, risk management, hybrid instruments, debt obligations, business analysis.
Gordeev Kirill Aleksandrovich,
Applicant
Department of Economics and Accounting,
V.Ya. Kikot Moscow University of the Ministry of Internal Affairs of Russia.
Russia, Moscow
E-mail: gordeevkirill63@mail.ru
INTEGRAL ASSESSMENT OF THE CLUSTER POTENTIAL OF SMALL BUSINESSES IN A REGION
Abstract. This article examines the methodological toolkit for assessing the cluster potential of small businesses within a region. The study is motivated by the need to develop a scientifically grounded approach to identify territories where small businesses demonstrate a heightened capacity for forming the stable interconnections characteristic of cluster structures. The theoretical framework of the research draws upon the cluster approach, the theory of agglomeration effects, regional specialization, and economic security. As a primary analytical instrument, the study proposes an "Integral Cluster Potential" (ICP) index for regional small businesses, constructed using three localization coefficients: small business turnover, employment in the small business sector, and small business investment. Principal Component Analysis (PCA) was employed to determine the specific weights for these indicators. The calculations were performed for the regions of the Volga Federal District (VFD) using Rosstat data for the 2021–2023 period. The results indicate that, within the VFD, the localization of small business turnover and investment carries the greatest explanatory weight in the index, while the localization of employment plays a smaller—though still methodologically significant—role. Based on the PCA, the following weights were derived: 0.4177 for the turnover localization coefficient, 0.1678 for employment, and 0.4145 for investment. The final model is expressed as: ICP = 0.4177T + 0.1678E + 0.4145I. Among the regions of the Volga Federal District, the highest integral cluster potential for small businesses was identified in the Chuvash Republic, as well as in the Kirov and Penza Oblasts. It is concluded that the proposed methodology can be utilized within a regional economic security monitoring system, as well as in the development of cluster policy and the determination of priorities for supporting small businesses.
Keywords: small business, cluster potential, regional economic security, localization coefficient, principal component analysis (PCA), regional economy, Volga Federal District.
Grigoryev Vladimir Igorevich,
Postgraduate,
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Yoshkar-Ola, Russia
E-mail: vmomr@mail.ru
OPPORTUNITIES FOR DEVELOPING COOPERATION BETWEEN RUSSIA AND THE PRC IN THE SPHERE OF CARBON MARKETS
Abstract. This article examines the development of cooperation between Russia and China in the sphere of carbon markets. It provides a comparative analysis of financial instruments used in carbon markets, as well as the approaches adopted by both nations toward reducing their carbon footprints. The article highlights new prospects for the development of carbon trading systems and emphasizes the necessity of collaborating with the PRC on this issue to strengthen Russia’s export potential.
Keywords: carbon markets, emissions trading, climate change, carbon neutrality, PRC, Russian Federation.
Grigoryev Vladimir Igorevich,
Postgraduate,
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Yoshkar-Ola, Russia
E-mail: vmomr@mail.ru
PROSPECTS FOR THE ECONOMIC UTILIZATION OF WILD-GROWING PLANTS IN RUSSIA IN LIGHT OF THE CHINESE EXPERIENCE
Abstract. This article examines the development prospects for the Russian industry of wild-harvested forest products, drawing on the experience of the People's Republic of China. It analyzes the methods used in China to increase the value-added of non-timber forest products and assesses the feasibility of applying these approaches within the Russian context. The article emphasizes the need to leverage best international practices to intensively develop the wild-harvested forest products sector and to establish new value-added chains.
Keywords: wild-harvested forest products, forestry, forest-based production, value-added chains, value-added, PRC, Russian Federation.
Grigorieva Iraida Valerianovna,
Candidate of Economic Sciences, Associate Professor
Cheboksary Cooperative Institute (branch)
of the Russian University of Cooperation.
Russia, Cheboksary
E-mail: igrigorieva@ruc.su
Kirillov Maksim Evgenevich,
Postgraduate
Cheboksary Cooperative Institute (branch)
of the Russian University of Cooperation.
Russia, Cheboksary
E-mail: m.e.kirillov@ruc.su
TOOLKIT FOR ASSESSING THE EFFICIENCY OF SERVICE TRANSFORMATION OF THE REGIONAL ECONOMY: METHODOLOGY, INDICATORS AND CRITERIA
Abstract. This paper analyzes the theoretical and methodological foundations for planning and measuring the effectiveness of the service transformation of regional economies. Drawing on concepts of servitization, territorial servitization, and digital transformation, the authors propose a comprehensive assessment toolkit comprising a system of indicators and calculation methods applicable at both the individual enterprise and regional levels. The empirical analysis relies on statistical data from constituent entities of the Russian Federation, including the Chuvash Republic. The study demonstrates that service transformation is a significant factor driving productivity growth in industrial enterprises and fostering sustainable regional development. A non-linear (cumulative) effect of servitization was identified: the greatest productivity gains were observed in companies that integrated services into five or more stages of the value chain. Econometric analysis confirms the positive impact of the diffusion of knowledge-intensive business services (KIBS) on industrial efficiency at the regional level. The authors developed and diagrammed a model of the service transformation mechanism, illustrating the cause-and-effect relationships between drivers, planning tools, territorial servitization, and final outcomes, while accounting for feedback loops.
Keywords: service transformation, servitization, territorial servitization, regional economy, planning tools, efficiency assessment, productivity, KIBS, TFP, digital transformation.
Ismagilov Marcel Erikovich,
Postgraduate
Kazan Cooperative Institute (Branch)
of the Autonomous Non Profit Educational Institution
of Higher Education of the Central Union of the Russian Federation
“Russian University of Cooperation”
Russia, Kazan
E-mail: marsel86i_86@mail.ru
INTEGRATED MODEL FOR ASSESSING THE CREDITWORTHINESS OF SMALL AND MEDIUM-SIZED ENTERPRISE BORROWERS
Abstract. This article examines the theoretical foundations and methodological approaches for assessing the creditworthiness of borrowers in the small and medium-sized enterprise (SME) sector. A comparative analysis of traditional financial analysis methods used in both Russian and international banking practice is presented. The study identifies key limitations in existing approaches—specifically, the insufficient consideration of qualitative business characteristics and external environmental factors—and proposes an integrated creditworthiness assessment model that incorporates financial, non-financial, and regional-industry components. This approach enables a more comprehensive diagnosis of credit risk and enhances the objectivity of credit decisions when financing small and medium-sized enterprises.
Keywords: creditworthiness; risk; region; factors; model; assessment.
Karataev Alexey Sergeyevich,
Doctor of Economic Sciences, Professor
Department of Economics, Accounting, and Finance
Surgut State University.
Surgut, Russia
E-mail: karataev86@mail.ru
Karataeva Galina Yevgenyevna,
Doctor of Economic Sciences, Professor
Department of Economics, Accounting, and Finance
Surgut State University.
Surgut, Russia
E-mail: karataev86@mail.ru
DIGITAL TRANSFORMATION OF RETAIL BANKING IN RUSSIA: TECHNOLOGIES, RISKS, AND CLIENT PROTECTION
Abstract. This article examines the key directions of digital transformation in Russian retail banking. Based on an analysis of publications available in open-access sources, the study highlights the technological, risk-related, and regulatory aspects of the development of the retail banking business. Particular attention is paid to the implementation of artificial intelligence, the assessment of risks associated with digitalization, the prevention of fraud, and the protection of the interests of credit institution clients. It is demonstrated that the digital transformation of retail banking is a multifaceted process requiring a combination of technological, legal, and organizational measures.
Keywords: retail banking, digital transformation, financial technologies, artificial intelligence, information security, fraud, client protection, banking risks.
Korotkova Alevtina Vasilyevna,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes and Economic Security
Volga State University of Technology.
Russia, Yoshkar Ola
E mail: akorot_59@ mail.ru
Tsupkina Anastasia Dmitrievna,
Student
Volga State University of Technology.
Russia, Yoshkar Ola
E mail: cupkina@mail.ru
CRIMINALIZATION OF ECONOMIC (ENTREPRENEURIAL) ACTIVITY AND ITS IMPACT ON THE ECONOMIC SECURITY OF A REGION (USING THE REPUBLIC OF MARI EL AS AN EXAMPLE)
Abstract. The article examines the relationship between the criminalization of economic and entrepreneurial activity and the state of economic security in a region. The content of criminalization as a process involving the infiltration of unlawful practices into economic relations is revealed, and the main mechanisms of its impact on the competitive environment, budget revenues, investment activity, and financial turnover are considered. Using the Republic of Mari El as an example, an assessment of the economic environment and factors of criminal risk was carried out using available statistical data for 2020–2024. The necessity of a risk based approach to preventing economic crime is substantiated; this approach includes a system of regional indicators, interdepartmental cooperation, analytical monitoring, and the protection of lawful entrepreneurship. The proposed directions make it possible to view the counteraction of criminalization as an integral part of ensuring the sustainable socio economic development of the region.
Keywords: economic security of the region, criminalization of the economy, economic crime, economic threats, entrepreneurial activity, economic crimes, the Republic of Mari El.
Kraenkova Kristina Igorevna,
Candidate of Economic Sciences, Associate Professor
Department of Economics and E-Business,
Vitebsk State Technological University.
Republic of Belarus, Vitebsk
E-mail: kristinakraenkova@gmail.com
SECTORAL DIFFERENTIATION OF THE IMPACT OF THE GREEN ECONOMY ON THE LABOR MARKET
Abstract. This article focuses on the development and testing of a methodology for analyzing the sectoral differentiation of the green economy’s impact on the labor market. It is demonstrated that the human resources dimension of the green economic transition consistently lags behind its product, technological, and financial counterparts in terms of statistical and institutional support, necessitating a dedicated methodological toolkit for its assessment. A four-dimensional methodology is proposed, encompassing the evaluation of an industry’s "regulatory density" (assessed via the system of Best Available Techniques, state environmental expert reviews, and the national taxonomy of green projects), the scale of investment, the visibility of changes within the workforce, and the resulting type of human resource transformation—a construct derived from the first three dimensions. A four-component typology of human resource transformation has been developed. The methodology was tested using data from three sectors of the Russian economy: oil refining, waste management, and the banking sector. The study finds that the type of human resource transformation is determined not by the absolute level of an industry’s regulatory density, but by its institutional configuration—specifically, the presence or absence of a unified technological standard for achieving environmental outcomes. This framework provides an explanation for sectoral variations in how the workforce responds to the green economic transition.
Keywords: green labor market, green economy, human resource transformation, sectoral differentiation.
Kudryavtsev Konstantin Alexandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Uchitel Anatoly Vladimirovich,
Postgraduate
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: uchitel-2000@mail.ru
INDICATORS OF ECONOMIC SECURITY FOR OIL AND GAS PRODUCTION COMPANIES
Abstract. This article examines indicators that reflect the state of economic security in companies within the oil and gas extraction sector. The sources of information include academic research, as well as data from the media, the banking sector, and the Moscow Exchange. Based on the study’s findings, the indicators of economic security for oil and gas extraction companies are classified into four main categories.
Keywords: economic security, economic security indicator, oil and gas extraction companies.
Kudryavtsev Konstantin Alexandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Khakimov Artem Maratovich,
Postgraduate
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: Xakimov.11032001@inbox.ru
ISSUES OF ECONOMIC SECURITY IN RUSSIA’S GAS PRODUCTION INDUSTRY
Abstract. This article analyzes the challenges arising in the Russian gas production sector and provides the author’s own definition of economic security. It examines the external and internal threats that affect the economic security of both the industry as a whole and the individual business entities operating within it.
Keywords: economic security, gas production industry, external and internal threats.
Kudryavtsev Konstantin Alexandrovich,
Doctor of Economic Sciences, Professor
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: kudryvtsev_konst@mail.ru
Khakimov Artem Maratovich,
Postgraduate
Department of Accounting, Taxes, and Economic Security,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: Xakimov.11032001@inbox.ru
ECONOMIC SECURITY IN THE CONTEXT OF TARIFF REGULATION FOR SERVICES PROVIDED BY OIL AND GAS COMPANIES
Abstract. This article analyzes the state of tariff regulation for oil and gas transportation services via trunk pipelines. Changes in tariffs for these services are examined as an indicator of economic security, and the impact of such tariffs on the economic security of consumers of services provided by natural monopolies is assessed. The author proposes a definition of economic security that accounts for the tariff regulation of services offered by oil and gas companies.
Keywords: economic security, economic security indicator, oil and gas transportation.
Lapygin Denis Yuryevich,
Candidate of Economic Sciences, Associate Professor
Department of Management,
Vladimir Branch of the Russian Presidential Academy
of National Economy and Public Administration (RANEPA).
Russia, Vladimir
E-mail: lapygin.den@gmail.com
Medvedev Alexey Olegovich,
Postgraduate
Department of Social Sciences and Humanities,
Faculty of Management,
Vladimir Branch of the Russian Presidential Academy
of National Economy and Public Administration (RANEPA).
Russia, Vladimir
E-mail: a9032211663@gmail.com
GENERATIVE STRATEGIC MODELING: ARCHITECTURE OF THE TOOLSET AND THE HUMAN ROLE WITHIN THE MANAGEMENT LOOP
Abstract. The increasing complexity of the external environment is accompanied by a rise in uncertainty, rendering traditional strategic management tools less effective. This has led to an interest in generative artificial intelligence technologies. While existing research primarily focuses on specific AI applications, the design of comprehensive architectural solutions that replicate the full cycle of strategic thinking remains largely unexplored.
Keywords: generative strategic modeling, artificial intelligence, system architecture, strategic management, human-in-the-loop, managerial risks.
Petruk Ilya Vasilievich,
Postgraduate
at the Department of Strategic Management,
Belgorod State Technological University named after V.G. Shukhov.
Russia, Belgorod
E-mail: wwwtve@wwwtve.ru
MANAGING THE DYNAMIC DEVELOPMENT OF ENTERPRISES' INNOVATION POTENTIAL UNDER CONDITIONS OF RESOURCE CONSTRAINTS
Abstract. This article examines specific theoretical and practical aspects of ensuring the dynamic development of an enterprise’s innovation potential under conditions of resource constraints. A methodological approach to assessing and managing the dynamics of an enterprise’s innovation potential is presented. A set of interrelated coefficients is proposed, including an innovation potential dynamism coefficient, an innovation system efficiency index, a resource limitation coefficient, and an innovation process dynamics coefficient. Their combined application makes it possible to determine the state of innovation potential, assess the intensity of its development, identify the constraining impact of resource limitations, and provide a rationale for management decisions.
Keywords: innovation potential, dynamic development, innovation management.
Polyakova Maria Igorevna,
Candidate of Economic Sciences,
Head of the "Digital Transformation and Sustainable Development" division,
Federal Autonomous Scientific Institution "Vostokgosplan"
(Eastern Center for State Planning).
Russia, Moscow
E-mail: m.polyakova@vostokgosplan.ru
Lukyanovich Vera Leonidovna,
Master of Laws,
Head of the "Spatial Development" sector,
Federal Autonomous Scientific Institution "Vostokgosplan"
(Eastern Center for State Planning).
Russia, Moscow
E-mail: v.lukyanovich@vostokgosplan.ru
Vasilyeva Vlada Alexandrovna,
Lead Expert-Analyst, "Spatial Development" sector,
Federal Autonomous Scientific Institution "Vostokgosplan"
(Eastern Center for State Planning).
Russia, Moscow
E-mail: v.vasileva@vostokgosplan.ru
ROBOTIZATION OF THE FAR EAST AND THE ARCTIC:
MODELS OF STATE SUPPORT AND INTERNATIONAL COOPERATION
Abstract. The purpose of this study is to identify models of state support for the adoption of robotics and artificial intelligence (AI) that are applicable to the Far Eastern Federal District (FEFD) and the Arctic Zone of the Russian Federation (AZRF), as well as to determine realistic formats for international technological partnerships, given the constraints imposed by sanctions. The research employs a comparative analysis of national strategies from six leading countries, a structured analysis of the Russian Federation’s regulatory framework, multiple case studies of regional projects, the method of structural analogies, a descriptive analysis of robotics statistics, and a survey of 23 companies operating within the macro-region. The study substantiates the hypothesis that a high level of robotics adoption can only be achieved when three elements are present simultaneously: anchor demand from specific industries, a long-term planning horizon, and specialized infrastructure for deployment—whereas the specific form of state involvement does not, in itself, predetermine the outcome. The density of robotics in the FEFD is 6 robots per 10,000 employees—nearly five times lower than the Russian national average and more than 20 times lower than the global average. The study identifies three systemic gaps in the regulatory framework, develops a matrix for international cooperation across seven priority areas, and justifies the establishment of an Arctic robotics testing ground with international status.
Keywords: robotics, industrial robotics, artificial intelligence, Far East, Arctic Zone of the Russian Federation, robotics density, physical AI, technological sovereignty, international cooperation.
Popov Alexey Yuryevich,
Candidate of Economic Sciences, Associate Professor
Department of Accounting and Auditing,
Ural State University of Economics.
Russia, Yekaterinburg
E-mail: prepodpopov@yandex.ru
NEW APPROACHES TO ACCOUNTING FOR INCOME NOT INCLUDED IN NET PROFIT
Abstract. This article analyzes the theoretical and practical aspects of accounting for income that is excluded from an organization’s net profit, in light of the entry into force of the Federal Accounting Standard (FSBU) 9/2025 "Income." The study compares the definition of "income" under the current standard versus the new standard and examines in detail a specific category of income—excluded from net profit—that contributes to the "total financial result of the period" (in Russian practice) or "other comprehensive income" (the term used in IFRS). The components of such income are identified, including: revaluations of non-current assets; positive exchange rate differences arising from settlements with founders regarding contributions to authorized capital or from the translation of assets and liabilities used in operations outside Russia; share premium (paid-in capital in excess of par value); as well as income resulting from changes in accounting policy, adjustments to the carrying value of assets and liabilities, and the correction of prior-period errors. The methodology for accounting for these items—utilizing ledger accounts 83 ("Additional Capital") and 84 ("Retained Earnings/Uncovered Loss")—is discussed, along with their presentation in the balance sheet and the statement of financial results, supported by the relevant legal framework. Recommendations are proposed for improving the accounting of income excluded from net profit, specifically by enhancing analytical detail and refining the designation of account 83 in the context of determining the total financial result for the period. The practical application of recognizing and reporting such income is illustrated using data from two Ural-based machine-building companies: PJSC Uralmashzavod and JSC Pnevmostroymashina. Future research will focus on developing methods for presenting information regarding income not included in net profit—both within financial statements and in the accompanying notes—thereby generating higher-quality data better suited for decision-making.
Keywords: income, net profit, revaluation of non-current assets, exchange rate differences, share premium, additional paid-in capital, financial statements.
Rzhesik Konstantin Adolfovich,
Doctor of Economic Sciences, Professor
Mykhailo Tuhan-Baranovsky Donetsk National University of Economics and Trade
Russia, DPR, Donetsk
E-mail: marketing.texnika2019@bk.ru
Ivashin Anton Andreyevich,
Senior Lecturer
Mykhailo Tuhan-Baranovsky Donetsk National University of Economics and Trade
Russia, DPR, Donetsk
E-mail: marketing.texnika2019@bk.ru
TARGET STRUCTURE FOR THE DIGITAL TRANSFORMATION OF REFRIGERATION EQUIPMENT MAINTENANCE SERVICES IN THE DONETSK PEOPLE’S REPUBLIC
Abstract.The strategic goal of the digital transformation of service operations for refrigeration equipment at the NORD enterprise in the Donetsk People’s Republic is to establish an intelligent service ecosystem. This ecosystem aims to ensure superior service quality throughout the entire product life cycle, minimize operational risks for consumers, and achieve technological sovereignty in the realm of service provision. This overarching goal is further defined through a system of sub-goals, each with its own implementation logic and measurable outcomes—an approach that aligns with the methodological requirements set forth in the "Guidelines for Developing Development Strategies for Economic Sectors," which emphasizes the necessity of defining criteria for addressing systemic challenges in terms of results with quantifiable indicators.
The proposed system of goals and sub-goals forms a hierarchical structure, in which each subsequent sub-goal serves as a logical extension and instrumental foundation for the preceding one, thereby generating a synergistic effect from the implementation of the strategy.
A key prerequisite for a successful transformation is the synchronization of actions among all stakeholders—from enterprise management and digital solution developers to frontline service engineers and end consumers. The underlying mechanism is based on the concept of a "digital twin of the service," which entails creating a comprehensive virtual model of all service processes. This enables the simulation of various scenarios, the optimization of resources, and the forecasting of outcomes prior to their practical implementation.
Keywords: goal structure, digital transformation, service maintenance, refrigeration equipment, ecosystem, digital twin of the service.
Rogov Nikolai Viktorovich,
Candidate of Economic Sciences, Associate Professor
Air Force Educational and Scientific Center
"Professor N.E. Zhukovsky and Y.A. Gagarin Air Force Academy"
Russia, Voronezh
E-mail: nik_rogov_78@mail.ru
Kazmina Irina Vladimirovna,
Doctor of Economic Sciences, Associate Professor
Air Force Educational and Scientific Center
"Professor N.E. Zhukovsky and Y.A. Gagarin Air Force Academy"
Russia, Voronezh
E-mail: kazminakazmina@yandex.ru
ADAPTIVE DEVELOPMENT STRATEGY FOR DEFENSE-INDUSTRIAL COMPLEX ENTERPRISES AS A BASIS FOR ENSURING THEIR LONG-TERM COMPETITIVENESS
Abstract. This article examines modern theoretical foundations of enterprise competitiveness and presents a model for an adaptive development strategy for enterprises within the defense-industrial complex. Implementing the proposed mechanism for enhancing competitiveness will improve the efficiency and competitive resilience of these enterprises, as well as boost their market ratings. A structural-content model for an adaptive strategy is proposed, comprising the following sequence: monitoring – diagnostics – scenario forecasting – selection of strategic alternatives – implementation – evaluation – adjustment. Unlike linear strategic planning models, this system assumes a continuous strategic cycle, allowing for the adjustment of decisions in response to changes in the external environment. Six core components of an adaptive strategy are identified: technological, innovation-related, production-organizational, human resources, investment-financial, and cooperation-market-oriented. Their interconnected development forms the enterprise’s adaptive potential, which serves as an intermediary link between strategic resources and long-term competitiveness. For quantitative assessment, an integral adaptability index is proposed, incorporating specific indicators across the key areas of strategic adaptation. Utilizing this index enables the comparative evaluation of enterprises, the identification of structural deficits in adaptability, and the determination of priority areas for strategic investment.
Keywords: long-term enterprise competitiveness, defense-industrial complex, adaptive enterprise strategy, strategic resources.
Svetlova Ekaterina Sergeyevna,
Postgraduate cadet (adjunct)
Nizhny Novgorod Academy of the Russian Interior Ministry.
Russia, Nizhny Novgorod
E-mail: katyasvet2002@mail.ru
TAX INSTRUMENTS AND THEIR IMPACT ON THE EMERGENCE OF RISKS TO THE STATE’S ECONOMIC SECURITY
Abstract. This article examines the role of tax instruments in ensuring the economic security of the state. The relevance of this study stems from the need to implement the strategic objectives set forth in the National Security Strategy of the Russian Federation. The purpose of the work is to provide a systematic analysis of key tax instruments—such as tax incentives, tax deductions, tax policy, and the digitalization of tax control—and to identify their dual impact on economic security. It is concluded that these instruments can both strengthen economic security—by stimulating investment, innovation, import substitution, and the formalization of business—and give rise to new risks.
Keywords: economy, security, tax instruments, incentives, deductions, tax policy, digitalization.
Strelnikova Natalya Mikhailovna,
Candidate of Economic Sciences, Associate Professor,
Dean of the Faculty of Economics
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: StrelnikovaNM@volgatech.net
Dudin Alexander Nikolayevich,
Executive Director of TravelLine Systems LLC (TravelLine).
Russia, Yoshkar-Ola
MARKETING ACTIVITY AND ITS ROLE IN ENHANCING AN ORGANIZATION'S ECONOMIC SECURITY
Abstract. The article examines the theoretical foundations of the category of "economic security," as well as the factors and approaches for enhancing it within an organization. It identifies marketing tools that influence the state of economic security and demonstrates the interrelationship between marketing activities, economic security initiatives, and the management functions of an organization.
Keywords: economic security, threats, organizational management, marketing activities, marketing security.
Trestsova Alina Vasilyevna,
Economist in the Planning and Analysis of Financial and Economic Activities Division,
Department of Economic Policy,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: alina.tres@bk.ru
SANCTION RESTRICTIONS AS A CHALLENGE TO RUSSIA’S ECONOMIC SECURITY: ASSESSING THE VULNERABILITY OF CRITICALLY IMPORTANT SECTORS
Abstract. This article provides a comprehensive analysis of the impact of sanctions imposed between 2022 and 2025 on Russia’s economic security. Drawing on Rosstat data and industry-specific research, the study examines the dynamics of import dependency across critical economic sectors. It demonstrates that while there has been an overall decline in import dependency, certain sectors have experienced an increase—a trend that highlights the uneven nature of the adaptation process. Particular attention is paid to the qualitative dimension of import substitution: a reduction in the share of imports is often achieved not through the development of domestic alternatives, but by shifting to, or relying on,, alternative suppliers—a strategy that fails to resolve the issue of technological sovereignty. The article proposes an integrated approach to assessing sectoral vulnerability, enabling the quantitative ranking of economic sectors based on their level of risk. It identifies sectors with critical levels of vulnerability that require priority attention. The study concludes that a formal reduction in import dependency does not eliminate technological vulnerability, which remains a systemic threat to economic security.
Keywords: economic security, sanctions, import dependency, critical sectors, technological sovereignty, sectoral vulnerability.
Trestsova Alina Vasilyevna,
Economist in the Planning and Analysis of Financial and Economic Activities Division,
Department of Economic Policy,
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: alina.tres@bk.ru
INNOVATIVE AND DIGITAL TRANSFORMATIONS AS A FACTOR IN STRENGTHENING RUSSIA’S ECONOMIC SECURITY
Abstract. This article examines the impact of innovation and digital transformation on Russia’s economic security amidst sanctions pressure and accelerating technological change. Drawing on data from Rosstat, the Ministry of Digital Development, and various analytical reports covering the 2020–2025 period, the study analyzes key areas of digitalization, including the development of digital infrastructure, the implementation of artificial intelligence, the automation of business processes, and the transition to domestic software. Major threats are identified, such as rising cybercrime, technological dependence on foreign suppliers, and the digital divide between regions. The author proposes an "Integral Digital Security Index" (IDSI) to quantitatively assess the level of protection against digital threats at the regional level. A typology of regions based on their digital security status is developed, and tailored strategies for strengthening this security are suggested. The study demonstrates that investments in the digital economy create both new opportunities and new risks, necessitating systematic management. It is concluded that technological sovereignty is a fundamental prerequisite for economic security in the digital age. Finally, the article offers recommendations for improving state policy in the realm of digitalization.
Keywords: economic security, digitalization, innovation, technological sovereignty, cybersecurity, digital divide, integral index, artificial intelligence, software import substitution, regional differentiation.
Urdyakov Rustam Ratmirovich,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: urdiakov98@mail.ru
METHODOLOGY FOR CURRENT AND FORECAST ASSESSMENT OF THE ECONOMIC SECURITY OF PHYSICAL CULTURE AND MASS SPORTS IN A REGION
Abstract. The article explores the theoretical and methodological foundations for assessing the economic security of the physical culture and sports sector, and proposes methodologies for both current and prospective (projective) assessments of this security. It identifies challenges in the practical application of such assessments. The current system of statistical monitoring (e.g., Form 1-FK, Treasury reports) captures quantitative indicators but overlooks qualitative shifts. There is no unified methodology capable of linking regional budget expenditures on sports with improvements in public health indices, reduced strain on the compulsory medical insurance (OMS) system, and increased labor productivity resulting from lower morbidity rates. Consequently, the physical culture and sports sector is often perceived merely as a "cost center" rather than an investment-attractive sector that generates positive macroeconomic effects.
Keywords: economic security, methodology, prospective assessment, physical culture, sports, current assessment, analysis, Republic of Mari El.
Fatkhullin Engel Rafaelevich,
Postgraduate
Autonomous Non Profit Educational Institution
of Higher Education of the Central Union of the Russian Federation
“Russian University of Cooperation”
Russia, Mytishchi
E-mail: engel.r.fatkhullin@gmail.com
RESEARCH INTO THE IMPACT OF NATIONAL AND INDUSTRY-SPECIFIC RAILWAY MACHINERY MANUFACTURING DEVELOPMENT PROJECTS ON THE REGIONAL ECONOMY
Abstract. This article addresses the issue of assessing the impact of national and industry-specific development projects on the economies of the regions in which they are implemented. The objective of the article is to identify key areas where the economic outcomes of various types of projects intersect within the context of regional economic development. While the design of national projects prioritizes their overall efficiency, the effectiveness of their implementation is not always evaluated in terms of its specific economic impact on the region. In fact, this impact is not invariably positive; in some instances, the implementation of national projects may prove disadvantageous for a region, viewed as a complex, multifaceted economic system. This research serves as a basis for developing methods to analyze and evaluate the impact of national projects on regional economies.
Keywords: national, regional, economy, project, effect, impact.
Flud Darya Viktorovna,
Assistant Lecturer, Department of Informatics,
St. Petersburg State University of Economics.
Russia, St. Petersburg
E-mail: dariaflud.unecon@yandex.ru
Dashkevich Pavel Mikhailovich,
Applicant,
Assistant Lecturer, Department of Statistics, Accounting, and Auditing,
St. Petersburg State University.
Russia, St. Petersburg
E-mail: p.dashkevich@spbu.ru
THE POTENTIAL OF REMOTE WORK AND UNMANNED TECHNOLOGIES IN ADDRESSING LABOR SHORTAGES IN THE ARCTIC
Abstract. Systematizing job responsibilities and qualification requirements has made it possible to identify sectors within the Arctic Zone of the Russian Federation (AZ RF) where remote workers from non-Arctic regions of the country could potentially be hired. However, an analysis of job postings indicates a low availability of remote work opportunities within organizations in the AZ RF, which hinders the use of remote work as a solution to the region’s labor shortages. An examination of corporate practices has highlighted specific areas of activity in the AZ RF where the implementation of "unmanned" (automated/autonomous) technologies helps reduce labor input, thereby lowering the demand for human workers.
Keywords: labor resources; labor shortages; remote work; unmanned technologies; Arctic Zone of the Russian Federation.
Kharitonova Olga Sergeyevna,
Doctor of Economic Sciences, Associate Professor,
Director of the Institute of Additional Professional
Education and Distance Learning
at the V. Dahl Lugansk State University.
Russia, Lugansk
E-mail: deineka@yandex.ru
Shumakova Natalya Viktorovna,
Senior Lecturer
Department of Socio-Economic and Technical Disciplines
at the V. Dahl Lugansk State University.
Russia, Lugansk
E-mail: sandrundina@yandex.ru
ADAPTING REGIONAL HUMAN RESOURCE POTENTIAL IN AN ENVIRONMENT OF INSTABILITY
Abstract. This article examines issues related to staffing the regional economy amidst instability and demographic challenges. It identifies factors affecting a region’s labor resources, including population size, life expectancy, employment, unemployment, and migration. The study analyzes labor resources in specific regions of the Russian Federation and outlines key approaches for developing strategic decisions to secure and foster regional labor resources under conditions of instability. A mechanism for adapting a region’s human resource potential—along with the primary directions for its implementation—is proposed.
Keywords: regional labor resources, human resource potential, employed, unemployed, vocational education.
Khatsko Mikhail Sergeevich,
Postgraduate
Mikhail Tugan-Baranovsky Donetsk National University of Economics and Trade.
Russia, DPR, Donetsk
UNIVERSAL TOOLS AND TECHNOLOGIES FOR IMPLEMENTING THE “AGILE DIGITAL MARKETING” CONCEPT
Abstract. The effective implementation of the "agile digital marketing" concept requires the adoption of a modern technological platform that integrates tools for data collection, analysis, planning, and the execution of marketing initiatives. The proposed toolkit (Table 1) is versatile and can be adapted for both large industrial enterprises in the Donetsk People’s Republic and small to medium-sized businesses across any region of the Russian Federation. Each tool is considered with due regard for the regional specifics and constraints characteristic of the Donetsk People’s Republic. The developed "agile digital marketing" concept—featuring a four-block operational framework, a management architecture, and a universal technological toolkit—establishes a methodological foundation for the continuous adaptation of a business to a changing external environment. The program’s practical orientation adds significant value: all the proposed tools account for the actual operating conditions in the Donetsk People’s Republic—ranging from telecommunications infrastructure limitations to the incentives offered by the Free Economic Zone—while remaining versatile enough to be replicated in any other region of the Russian Federation. This approach ensures both the theoretical soundness and the practical applicability of the solutions, confirming their value for domestic producers operating within a turbulent external environment. It is important to emphasize that all the listed tools and technological solutions are designed to be universal. Their core architecture is not strictly tied to the Donetsk People’s Republic and can be adapted for any region of the Russian Federation facing the challenges of turbulence.
Keywords: turbulence, marketing, communications, "agile digital marketing" concept, tools, adaptation, management architecture, technologies, innovations.
Chernova Galina Aleksandrovna,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: chernova_gal@mail.ru
METHODOLOGY FOR ASSESSING THE LEVEL OF ECONOMIC SECURITY, TAKING INTO ACCOUNT THE CUSTOMS REGULATION SYSTEM
Abstract. The article provides definitions for customs authorities and customs regulation. It examines a methodology for assessing the level of economic security within the framework of the customs regulation system, incorporating indicative, risk-based, and integral approaches. Particular attention is paid to performance indicators for customs authorities. The author proposes a formula for calculating an integral indicator of the level of customs security.
Keywords: customs authority, customs regulation, economic security, indicative approach, risk-based approach, integral approach, customs security.
Chernova Galina Aleksandrovna,
Postgraduate
Department of Accounting, Taxes, and Economic Security
Volga State University of Technology.
Russia, Yoshkar-Ola
E-mail: chernova_gal@mail.ru
THE ROLE AND PLACE OF CUSTOMS SECURITY WITHIN THE SYSTEM FOR ENSURING A STATE’S ECONOMIC SECURITY
Abstract. The article defines customs authorities and their functions, and establishes the role and position of customs security within the framework of ensuring a state’s economic security. It examines the goals and objectives of the customs service and the customs regulatory system of the Russian Federation, aimed at safeguarding the country’s foreign economic security, while employing systemic, reproductive, process-oriented, and institutional methodological approaches. The author proposes a classification of threats to customs security. Particular attention is given to the strategic development directions for the customs service of the Russian Federation, considered in the context of ensuring the state’s economic and national security in the coming years.
Keywords: customs authority, customs security, economic security, customs service, customs regulation, foreign economic security, systemic approach, reproductive approach, process-oriented approach, institutional approach.
Shamina Olga Viktorovna,
Candidate of Economic Sciences, Associate Professor
Department of «Economics and Automation of Business Processes»
Nizhny Novgorod State
University of Engineering and Economics.
Russia, Knyaginino,
E-mail: Sh-oly2009@mail.ru
CONCEPTUAL FOUNDATIONS OF THE SUSTAINABLE DEVELOPMENT OF BEEF CATTLE BREEDING: THE AUTHOR'S INTERPRETATION AND SYSTEM OF INDUSTRY PRINCIPLES
Abstract. Based on a retrospective analysis of the Russian scientific literature, the article identifies the limitations of existing interpretations of sustainable development in relation to beef cattle breeding. It has been established that they are mainly focused on achieving economic, social and environmental balance and do not sufficiently take into account the peculiarities of beef cattle breeding as an industry with long biological and investment cycles. The limitations of existing approaches related to the static understanding of sustainability, insufficient consideration of the industry's ability to recover from external impacts, natural resource constraints, technological development and the institutional environment have been identified. The author's understanding of the sustainable development of beef cattle breeding is substantiated as a controlled adaptive process of dynamic transformation of the industry, ensuring long-term expanded reproduction of its total potential through the interaction of external factors, internal resource capabilities and regulatory tools. A system of industry principles has been developed, including functional independence and component parity, restorative dynamic ability, multilevel balance, breed, territorial and forage compatibility, ecological limitation, as well as institutional synchronization and predictability. The results obtained form the theoretical and methodological basis for the subsequent development of a system of indicators and an integrated assessment of the sustainability of the industry.
Keywords: sustainable development, beef cattle breeding, reproductive approach, sectoral principles, institutional mechanisms, environmental limitation.
Sharipova Gulnazym Kairkenovna,
Lecturer in the Department of Economics and Law,
Higher College of Sustainable and Modern Education.
Kazakhstan, Almaty
E-mail: cka.nauka@gmail.com
ASSESSMENT OF THE DYNAMICS OF KEY MACROECONOMIC INDICATORS OF KAZAKHSTAN’S ECONOMIC SECURITY
Abstract. This article assesses the state of economic security in the Republic of Kazakhstan for the period 2019–2024. An integral approach is employed to evaluate threats to economic security, utilizing key indicators, coefficients of variation, and their respective weighting factors. This method allows for an assessment not only of the dynamics of these indicators but also of their degree of variability and their impact on the country’s economic security. The study holds practical significance, as it facilitates the identification of latent challenges and risk areas; these findings can inform the development of mechanisms for ensuring and monitoring economic security, helping to pinpoint vulnerabilities and bolster the resilience of Kazakhstan’s national economic security.
Keywords: economic, security, factors, risks, Republic of Kazakhstan.
Shcherbinina Olesya Vyacheslavovna,
Research Intern,
Center for Strategic Research, Faculty of Economics,
RUDN University.
Russia, Moscow
E-mail: shcherbinina-ov@rudn.ru
Moskaleva Veronika Dmitrievna,
Master’s Degree Graduate,
Faculty of Economics,
RUDN University.
Russia, Moscow
E-mail: 1032259457@rudn.ru
DEVELOPMENT OF THE TIMBER INDUSTRY COMPLEX IN THE RUSSIAN NORTH: TRENDS, BARRIERS, AND PROSPECTS
Abstract. This article examines the current state of the forest industry in the Arkhangelsk, Vologda, and Murmansk regions, as well as the Republic of Karelia, the Komi Republic, and the Nenets Autonomous Okrug (collectively referred to as the "Russian North"). It explores the industry’s global role and position, while highlighting its development potential within the context of the structural transformation of the national economy and the pursuit of sustainable regional growth. The authors analyze the institutional, technological, legal, and environmental aspects of the sector’s operations and identify key factors influencing the competitiveness of Russian forest industry enterprises in the current economic landscape. The second part of the study provides a detailed examination of the barriers to enhancing the strategic competitiveness of the Russian forest industry—particularly in the context of ensuring national security—and presents the authors' perspective on how these obstacles might be overcome. Special attention is given to identifying systemic barriers that hinder the sector’s development, including the aging of production facilities, reliance on imports, uneven utilization of resource potential, insufficient technological modernization, and labor shortages. Based on an analysis of statistical and analytical data from open sources, the article outlines promising avenues for the innovative renewal of the industry, aimed at improving the efficiency of forest resource utilization and strengthening the economic security of the northern regions.
Keywords: development barriers for the Russian forest industry complex, competitiveness of the Russian forest industry, sustainable development of the Russian North regions.
Gafarova Leisan Akhmatovna,
Candidate of Economic Sciences, Senior Research Fellow
at the Sector of Regional Finance and Fiscal Policy,
Institute for Socio-Economic Studies,
Ufa Federal Research Centre of the Russian Academy of Sciences.
Russia, Ufa
E-mail: lgafarova5@gmail.com
ASSESSMENT OF THE FUNCTIONAL IMBALANCE OF TAX INSTRUMENTS WITHIN THE RUSSIAN TAX SYSTEM
Abstract. This article examines the balance between the fiscal, regulatory, and distributive functions of specific tax instruments within the Russian tax system. A "tax function imbalance coefficient" is proposed; the analysis reveals that the personal income tax (0.383) and the tax on the property of individuals (0.366) exhibit the greatest disproportions in the execution of fiscal versus socio-economic functions. This result indicates that a significant tax burden falls upon low-income segments of the population. A substantial imbalance was also identified for the corporate profit tax (0.466), reflecting unfavorable tax conditions for organizations in the manufacturing industry and other sectors—characterized by a relatively high tax burden coupled with minimal tax support for these industries. The aggregate imbalance coefficient was calculated to be 0.903. These findings demonstrate that the Russian tax system possesses a certain degree of imbalance among its tax functions, with a primary emphasis on the fiscal function.
Keywords: tax, tax revenues, tax base, tax policy, fiscal efficiency, socio-economic efficiency.