Annotation: The purpose of the article is to identify the main directions of improving economic security in the field of payment systems functioning in the Russian Federation. The article reveals the main directions that contribute to international cooperation and highly effective provision of foreign economic activity in order to ensure economic security and the development of electronic technologies. Important areas of increasing economic security include the following: improving international trade security, ensuring electronic payment systems security from various threats, providing conditions for the implementation of foreign trade policy, production, industrial and economic priorities of the country, forming a system of foreign trade security in the digital economy. The author carries out a brief statistical data analysis characterizing the development of electronic payment systems and Russian foreign trade policy as well as its integration into the world economy. Innovative economic trends in the development of international relations have been identified, which have high demand and can provide an increase in trade turnover between countries, as well as inefficient areas of development of payment systems. In general, the issue of the national payment system development remains open, which affects trade policy and Russian exports. It should be noted that the increase in foreign trade turnover is not accompanied by a similar increase in capital injections and investments into the Russian economy, but is characterized mainly by capital flight. The author also considers various problems related to the impact of the pandemic on the development of electronic payment systems and economic security in the new conditions of international relations. The article concludes that the improvement of business and trade activity of our economy is possible only with the use of electronic payment systems that will help to reach new economic horizons.

Annotation: In the article, the author’s team continues to study the current state, factors and conditions of socio-economic dynamics of Russian remote regions. It presents a comprehensive analysis of Omsk region in the context of its current depressive situation, a number of destructive processes and probable scenarios for further development as well. To reflect the steadily depressed state of the regions, a new term can be used – “Omskization”, which most accurately and succinctly reflects a wide range of diverse destructive processes and phenomena occurring in the socio-economic sphere, manifested in a steady decline in well-being of residents, the incessant outflow of the economically active population, a decrease in financial security, deterioration of the environmental situation etc. Modern trends in the transformation of the economy and management and their impact on the development of regions are considered, arguments are given to justify the need for qualitative adjustment of the existing regional policy and its improvement.

Annotation: Survival of a business under modern conditions largely depends on how well the management determines the prospects for its development. The latter depend on various parameters directly related to the company’s financial policy including sales dynamics, profit amount of and invested capital, amount of dividends paid, etc. At the same time as research by R.S. Higgins shows company’s financial policy does not always correspond to the projected rates of its development (growth) and, often, requires significant adjustments. This article considers the possibility of making informed decisions on the development of operational and strategic plans based on the concept that in financial sector is commonly called “the concept of sustainable growth (SGR – Sustainable growth rate)”. The essence of this concept is the ability to make an informed choice of financial policy related to the search for sources of financing for the resource provision of the projected (achievable) corporation development. Thus the article attempts to substantiate recommendations for adjusting company’s financial policy in order to ensure the projected pace of its development (growth). The authors carry out an analysis of methods for assessing the possibilities of sustainable growth on the example of a specific corporation under different scenarios of financial planning. Namely we determine the rate of internal and sustainable growth, identify an imbalance in forecasting of financial statements and propose possible options for managerial financial decisions.

Annotation: The article studies topical issues of the development of the methodology for analyzing enterprise financial and economic situation. The object of the study is the processes of enterprise financial support whereas the subject is the methodological foundations of the integral assessment of the financial and economic condition of enterprises. The purpose of this article is to substantiate an algorithm for the integral assessment of organization’s financial and economic position. The analysis of sources made it possible to systematize the existing methods of analyzing financial and economic situation. The author proposes an algorithm for assessing the level of organization’s financial and economic position according to the general integral indicator based on the criterion indicators analysis such as enterprise solvency and liquidity, financial stability and asset quality level. The algorithm has certain advantages since it is based on the principle of differential analysis that simplifies the process of revealing weaknesses in the enterprise financial condition. The proposed approach makes it possible to comprehensively assess the enterprise financial and economic activities and determine control tasks for each structural unit, and forecast it for long-term periods with help of one integral indicator. The research uses the following methodology: monographic method, functional and structural analysis and comparative analysis.

Annotation: The purpose of the article is to identify the features of production, regulation and cost formation in the construction industry. The article reveals the role of the construction industry in the Russian economy, the distinctive features of the industry related to the nature of its products. The purpose and modern tasks of construction industry development, its main objects are highlighted, taking into account the sufficiently detailed norms and regulatory documents adopted. Particular attention is paid to a wide range of regulatory special documents that determine in many ways the features of the formation and planning of costs in this industry. The latter are investigated. The author particularly notes that construction production is the opposite of industrial production, where production facilities are built before the start of the production process, production equipment is installed, the technology of the manufacturing process is debugged and after that the production is carried out directly. The article concludes that such a feature requires individual methods of organizing the production process and managing it. In addition the issues of registration and regulation of construction industry subjects relations, the procedure of costs formation in the form of the estimated construction cost are highlighted.

Annotation: The study of global financial crises should help not only to understand their causes of crises but also helps to teach economists to quickly and painlessly get out of them. Society strives to improve the quality and standard of its life, all this is achieved through sustainable economic growth. It should be noted that the long-term economic growth is not uniform, and there are constant periods of economic instability. The economy has the property of cyclicality, which implies crises, growth and decreases. Society and the state always strive for the peak of economic development. However the country’s economy cannot always be at its peak as after a growth recessions always occur. Almost every country suffers from global financial crises but it is worth noting that the degree of its influence on the country’s economy depends only on how strongly the country is developed. An economic crisis is a situation in the national economy when there is a sharp decline in production. When an imbalance occurs in economic relations, a crisis occurs in the economy. Studying various directions in the economy, various reasons for the emergence of the crisis are identified. For example, the Austrian school believes that the causes of crises are the accumulation of erroneous investments when information is distorted in the market, and market participants invest in losing assets. According to Karl Marx, the market is oversaturated for market economy reasons, as well as for the producers’ desire to increase profits, thereby creating overproduction.

Annotation: The subject of the research is the experience of public-private partnership in Europe aimed at catalyzed development and implementation of the newest technologies. The purpose of the study is to detect important and useful for many countries (including Russia и Eurasian Economic Union) methods, institutions and forms for effective technological cooperation management between state and private actors of innovation systems of countries and regions of the world economy. Methodology and methods of the study lie in the field of comparative research, synthesis of logical, historical, and systematic analysis. Experience of national and international technological PPP-forms’ creation and perfection, useful for competent state actors and private entrepreneurs qualify as results of the study. The material can be applicable for education in subjects like international and world economy, management and innovation. Author concludes that science-technological cooperation tasks under the global Industrial Revolution 4.0 become more complicated and they cannot be fulfilled without PPP-forms’ enforcement combined with development of special-purpose federal structures to support those PPPs (complimentary-type institutions to support innovation).

Annotation: This article examines the measures taken in the Republic of Uzbekistan to support healthy eating in the context of COVID-19 pandemic. At the same time taking into account the exponential growth of the volume of public catering services the expediency of transforming the variables into a logarithmic model has been proved on the basis of formulas. We also studied the activities of “Samarkand” restaurant. If we look at the activities of this restaurant we can see that in 2020 the benefits from restaurant activities have dropped sharply due to the negative effects of the coronavirus pandemic. Pandemic of coronavirus infection COVID-19 negatively affected on almost all sectors of the economy. Since 2017 the restaurant has begun to widely implement digital technologies in its activities in particular fulfillment of orders, waiter-chef communication and online orders all of which led to a sharp increase in profits in 2018 and 2019. Despite the negative impact of COVID-19 pandemic the restaurant has maintained its position in the catering market thanks to online ordering and delivery services.In addition the restaurant has radically improved the quality of service through the form of staff, culture and various shows. In our opinion the goals for the development of the public catering sector are influenced by such factors as income, inflation, the volume of grown agricultural products and the size of the population. According to our analysis population growth will allow a rapid increase in the total volume of catering services. This situation can be explained by the natural growth of consumers with the growth of the population. The author has developed and implemented at the macro level proposals and recommendations for the further strategic development of services at public catering enterprises and improving the quality of services.

Annotation: The article discusses assessing the influence of factors on the efficiency of the enterprise. The analysis of variance procedure is used as a support in the management decision-making system. It carries out the assessment of the dependence of the enterprise efficiency on two independent variables, such as personnel policy type and the enterprise brand presence. Particular attention is paid to assessing the reliability of the analysis results as well as the possibility of their visualization. In addition to variance analysis possibilities the article also examines the range of application of statistical methods of data processing, such as regression, discriminant, factorial, cluster analyzes and multidimensional scaling widely used in management. The main criteria for assessing the reliability of research data are presented as well as the approaches to their definition and their calculation formulas. Special emphasis is put on the criteria used in variance analysis.

Annotation: The main purpose of applying analytical procedures in an audit is to identify the presence or absence of unusual or incorrectly reflected facts and results that require particular auditor’s attention. Analytical procedures should be performed at all audit stages from the planning to final ones. In certain cases these procedures help to identify operations that require mandatory verification, which could not be detected when building an audit sample. The reform of the federal accounting standards and in particular the inventory accounting standard requires a revision of the current set of analytical procedures in order to ensure a qualitative audit of inventory accounting in accordance with the requirements of current accounting legislation. The article presents a list of analytical procedures for inventory accounting, taking into account the new provisions of the accounting standard 5/2019 “Stocks”. In addition, the regulations for carrying out analytical procedures for inventory accounting based on the requirements of ISA 501 and ISA 520 are presented.

Annotation: The article proposes measures to improve inventories audit. It develops working documentation and regulations for inventories audit. An audit must be accompanied by mandatory documentation i.e. a presentation of the received customer’s (client’s) information in working audit documentation. The forms and content of the working documentation are provided by the rule (standard) of auditing. The main working documents of the audit include the following: plans and audit programs, descriptions of the procedures used by the firm and their results, customer’s (client’s) explanations and statements, copies including photocopies of customer’s (client’s) documents, description of the internal control system and organization of customer’s (client’s) accounting, analytical documents of the audit organization. Working documentation can be created by an auditor or received from a customer (client) or any other persons. The composition, number and content of documents included in the working documentation of the audit are determined by the audit form based on the work nature, type of audit report, the nature and complexity of customer’s financial and economic activities, the nature and condition of accounting organization and internal control of the customer (client) and the required level of guidance and control over the work of auditors when performing certain procedures. The auditor’s working documentation should be easily readable, complete, understandable and reflect the conditions of a specific audit or the issue investigated in the audit.

Annotation: Cost accounting plays a crucial role in ensuring agricultural organization effectiveness, as it ultimately enables systematization and optimization of costs. The article presents the peculiarities of accounting costs organization in crop production as the basic agricultural industry specialization. The author highlights the main elements of the cost accounting organization as a system for managing costs. An accounting policy role has been defined in the cost accounting system and an accounting policy has been structured. The author presents a classification of factors determining peculiarities of cost accounting system organization and affecting individual elements of accounting policy. The basic cost structure in crop production is determined based on the assessment of the experience of agricultural organizations. The author considers the applied methods of cost accounting and presents the conditions that determine them. The article describes the mechanism to form individual elements of accounting policy as the basic internal regulatory document of accounting. The proposed algorithm is based on the author’s system of factors affecting the industry.