Headings of the journal
"Economics and Management"

Annotation: The subject of the study is the mechanism of conducting control and auditing activities in budgetary organiza- tions and ways of its transformation. The authors consider the need to transform the control and audit system in public sector organizations, carried out mainly through digitalization, involving remote monitoring, conducting control activities “online”, digital dialogue and data exchange. The expediency of introducing risk management tools in order to identify them in a timely manner and quick response is argued. The importance of mastering and developing digital skills by control and audit bodies was highlighted. The article considers the process of functioning of electronic SMART control, which involves achieving a methodological balance between preliminary and subsequent control, ensuring the openness of these objects of control through the introduction of artificial intelligence algorithms, expanding forms and methods of control, and the use of preventive measures. The purpose of the “BFT.Budget Control” software package, which provides automation of the activities of control and audit bodies, is analyzed. The normative legal acts regulating new opportunities and access of controllers and audi- tors to information systems data are investigated. The following methods were used during the work: synthesis, analysis, classification, and detailing. The practical significance of the results lies in the theoretical justification of the expediency of transforming the control and audit system in public sector organizations, contributing to the increase of effectiveness of control and audit procedures, improving monitoring and risk management, speeding up the control and audit process, and ensuring high accuracy of the results of the activities of control bodies.

Annotation: Effective management of logistics processes in an environment of rapid change is becoming a prerequisite for increasing the competitiveness of enterprises and improving customer service. The Internet of Things is a mod- ern technology that is widely used in business and has significant potential for increasing its effi-ciency. This digital toolkit is being actively adopted by companies around the world, and its use is especially important when improving logistics processes. The aim of this article is to investigate the features of implementing the Internet of Things in logistics, identify the business advantages of adopting this approach, and highlight best practices for managing logistics processes in real-time. The research methodology is based on a systematic approach used in the analysis of complex economic systems, and uses general scientific methods of knowledge: analysis, comparison, logical reasoning, collection of facts, synthesis, as well as a structural approach. The advantages of using the Internet of things in logistics in general and in supply chains in particular are considered. It is shown that Internet of Things technologies can significantly improve the operational processes of logistics com-panies, providing meaningful data and improving interaction with customers.

Annotation: The article is devoted to the forming of a personal management system aimed at achieving successful activities and career growth of bank employees, since these aspects are greatly underestimated by managers of modern companies operating in conditions of constant change. The methodological basis was the model of forming of personal competitiveness of the bank manager, on the basis of which a mechanism for optimizing personal work and improving the personal efficiency of employees and managers of the bank is presented. The basic directions of creating a modern personal management system in the banking environment are outlined. This system will provide conditions for the comprehensive development of staff, form an understanding of how their personal development and effectiveness will affect the achievement of professional goals and the development of the bank as a whole. The methodological foundation of the research was the methods of comparative analysis and generalization, graphical description and data processing, abstract logical reasoning and program-oriented management. The presented approaches determine the scientific and practical significance of this study, which is especially relevant in conditions of instability and crises.

Annotation: The article examines the issues of forming and calculation of costs in the healthcare industry. Attention is drawn to the specifics of modern services in this industry, the introduction of a subscriber service system and telemedi- cine. The development of such types of services requires appropriate comprehensive calculation methods for each type or group of medical care. Based on an analysis of the specifics of subscriber services using telemedicine the article examines the application of various classical and modern calculation methods. Attention is drawn to the need for an integrated approach to the calculation of such services, linking specific calculation methods to cost items and subscriber service formats. Specific recommendations and a model for such calculation and directions for its implementation in organizations in the industry under consideration have been formed. As a result, conclu- sions are drawn on the possible results of implementing the proposed comprehensive methodology for calculating subscriber services in the field of telemedicine and the conditions that should precede its implementation.

Annotation: The article describes the impact of remote work arrangements on employee time management. The author ana- lyzes the scientific literature and summarizes the positions of the authors. Statistical research data on the impact of remote employment on the activities of employees are also analyzed. The article presents a list of factors that negatively affect the implementation of a remote form of employment, describes possible means of their neutrali- zation. The article also analyzes the trends of the influence of negative factors in the remote form of employment on the employees of the organization. It is emphasized that the use of time management techniques in adapting employees to remote employment can help increase their productivity. The article also reflects the results of an empirical study conducted by the author to identify the level of self-organization of remote employment workers. The empirical part of the study is conducted by the author through a survey of a group of respondents. The level of self-organization is determined in relation to various processes of personal time management, including the processes of goal setting, planning, prioritization, implementation and control.