Annotation: The relevance of the chosen topic is that oil is of key importance for the economy of Kazakhstan. In the future, Kazakhstan intends to increase production at the Kashagan and Tengiz fields. Kazakhstan’s oil and gas industry can be attributed to one of the leading sectors of the economy. Today, the dynamics of the development of the Kazakh gas industry, where the national operator is KazTransGas JSC, is more successful. The national oil and gas company is represented by JSC KazMunayGas. The purpose of this study is to analyze the share of gross value added of sectors in GDP, the volume of oil transportation, growth for the year of crude oil production in recent years, consideration of the prospects for the development of the oil and gas industry of Kazakhstan. The result of this article is that the analysis of the oil and gas sector helped to identify trends, regulation in this area, shows the role of the fuel and energy complex of Kazakhstan in ensuring the country’s energy security.

Annotation: The embezzlement of public funds is one of the global challenges even for developed countries. Russia is no exception, the reasons are the desire to enrich state officials at the expense of budget funds and the lack of effectiveness of modern internal financial control of Russia, unable to minimize the embezzlement of public funds. This article describes the main objectives and implications of the internal audit of the public procurement mechanism, the risk of illegal, inefficient, ineffective budget spending at an early stage.

Annotation: The article discusses the organization and methods of internal audit of using budgetary funds for capital construction projects at the stage of construction and installation works by a contracting organization and making payment in respect of work performed by a budget investor, which is based on an operational, regular and integrated approach to checking management and accounting. The relevance of the article is confirmed by the absence in the arsenal of Russian auditors of a specific set of methods for planning and conducting inspections, which allows to reduce the cost and time of construction and installation works. Thus, the purpose of this article is to develop the need to develop, improve and detail the methodology for conducting an audit of the costs of construction and installation works. To achieve the goal of the study, mainly theoretical and to a lesser extent practical methods are used: the study and analysis of the organization of the use of budget funds for construction; monitoring of the volume of invested budget funds for construction and installation works; studying the organization of internal audit of budget investments; analysis of internal audit of budget investments on the example of budget investors in other areas; synthesis of a general internal audit algorithm for the use of budget funds for construction work. As a result, we will obtain an internal audit methodology for using budget funds for construction and installation work, which can be modernized in accordance with the specifics of a particular budget investor and will also serve as the basis for the internal audit of other types of work during capital construction.

Annotation: Transition to digital economy led to changes in approaches and methodology of accounting of money. It causes the relevant necessity of studying of again arisen accounting rules and their correlation with already existing principles. In article the tasks facing a modern registration system are defined, presented the standard and simplified option of accounting of money. Authors considered questions of digital transformation of accounting of money. Need of introduction and order of application of online cash desks is studied, the practical experience of their use is generalized, the existing problems and ways of their decision are designated. The author’s approach to systematization of the principles of accounting of money based on new requirements of the legislation is presented. Consideration of a system of the principles is carried out in a section of two components interconnected among themselves: cash discipline and non-cash payments. This article is directed to formation of the set of rules of conducting accounting of money for prevention of negative consequences and increase in effective management of cash flows of the organization.

Annotation: Currently, credit bureaus in one form or another are operating almost all over the world. The majority of developed countries came to the conclusion that effective economic development is impossible without information openness and transparency, and the credit Bureau is the most important financial institution that allows to reduce the risks in the field of lending. The activities of the credit history Bureau are aimed at creating conditions that ensure the reduction of systemic risks in lending to commercial banks, as well as facilitating access of bona fide borrowers to credit resources. The relevance of the research topic is due to the fact that currently operating on the territory of the Russian Federation credit bureaus do not perform the above functions. Consequently, the activities of Russian credit bureaus require careful study, analysis and improvement. The purpose of this study is to consider the evolution of the formation and development of systems of accumulation and use of data on credit histories of citizens and enterprises for implementation in Russia; evaluation of the effectiveness of credit histories in terms of minimizing credit risks; formation of proposals for the development of the domestic Institute of credit histories. Methodology. In the work on the basis of synthesis of scientific knowledge formed qualitative proposals for the development and improvement of the national Institute of credit Bureau (BCI). The result of this study are formed proposals for the modernization of certain aspects – expanding the composition of traditional sources of data on potential borrowers, combining credit histories of borrowers, to provide banks with the opportunity to obtain more complete information about the debt burden of customers, the authority of the Central Bank to exclude BCI from the state register without a relevant decision of arbitration courts in identifying violations of the law, to determine their requirements for the quality of management and internal control in BCI, to suspend the reception of information in the presence of suspicions of the unreliability of the data sent, and also oblige BCI to submit financial documentation to the Bank of Russia. It is concluded that the efficiency of credit bureaus in Russia is negligible. There is an objective need to further develop the working conditions of the Institute of credit bureaus as an important aspect of the functioning of the market economy of Russia.

Annotation: This article is devoted to the development of methods for monitoring the implementation of programs of socioeconomic development of the regions in the conditions of active implementation of digital technologies and changes in this regard, the information basis for the assessment of indicators of implementation of strategies for the development of territories. The authors draw attention to the widespread use of rating methods for assessing the regions, which are used for various purposes as a comprehensive analysis of the state of Affairs in the regions, and to assess the investment climate or the quality of public administration at the level of a region. The article draws attention to the shortcomings of the methods used and proposes to make greater use of expert methods of evaluation and to introduce integrated performance indicators that would take into account a set of indicators and certain levels of their ranking. The article considers in detail the method of factor approach as an opportunity to take into account the impact of external and internal factors that affect the final results of the dynamics of the region, which is quite important in modern conditions with the unfavorable state of the external economic environment and accumulated during the economic crisis of 2014–2015 problems at the level of regional development.

Annotation: The issue of analyzing the security of regional budgets in the Russian Federation is not determined solely by income-expenditure parameters. An important role is played by aspects of balance, which consist in covering the arising budget deficit by sources of its financing, reducing the amount of accumulated government debt obligations, as well as finding solutions to existing problems in order to equalize the budget security of the subjects of the Russian Federation. In this regard, the aim of the work is to study the achieved values related with the management of public debt by the subjects of the Russian Federation, to determine the budget sustainability of the regions. The relevance of the studied subject of research is high due to a significant systemic increase in regional debt over the past years, which has a negative effect on the economy, distorting the budget process and jeopardizing the satisfaction of primary needs in the timely conduct of social expenditures. Among the research methods used are logical, analysis and synthesis, comparison, tabular and graphical methods for visualizing results, as well as specialized statistical methods – grouping and research of trends of time series. The result of the work was the formation of proposals to improve the financial stability of the regions and curb the increase in the level of their debt obligations.

Annotation: Social and economic development of the city of Rostov-on-Don is the target of research in this paper, while specific features and tendencies of development of the customer market and service industry and, in particular, its key trends, threats, and opportunities are the scope of research. Regional development is one of the core factors interrelated with tendencies of national development, which can be listed among strategic national priorities. An efficiently operating consumer market and service industry inherently meets specific goals which have impact on the state of the national economy. These goals include production expansion, improvement of quality of manufactured goods due to development of competitiveness, successful addressing of the problem of monopolization and introduction of new products in order to completely meet demand of the population. On the basis of the aforesaid, the consumer market and service industry are among the key systems which optimize production and regulate the structure of domestic production and rendering of services. The consumer market and service industry are also among the fundamental structures of the national economy. The market and industry create optimal conditions for reproduction of goods, ensure efficiency of intermarket relations between economic agents, and meet consumer demand in the context of competitive environment. The consumer market is the key system of the market economy, which facilitates commodity turnover at a global, federal, and regional level. We performed our analysis using the statistical method. We provided evaluation of the current situation and dynamics of development of the basic parameters of Rostov-on-Don consumer market and service industry. On the basis of the said analysis we identified the main problems of long-term prospects of development of Rostov-on-Don consumer market and service industry. We developed and identified key trends, threats, and opportunities at a global level in order to solve the said problems. The current situation pre-conditions high relevance of our research dedicated to analysis of tendencies of the environment beyond the economy of the Rostov region, detection of factors which may have impact on development of our region, and identification of possible threats and opportunities for steady development of the Rostov region [8, p.495].

Annotation: The necessity of increasing the investment attractiveness of the region (city) is substantiated. This implies, above all, the systematization of the author’s approaches to characterizing the essence of the category “investment attractiveness of a region (city). The theoretical analysis allowed the authors to summarize the methodological approaches to assessing the investment attractiveness of the region (city) and to form the author’s methodical approach based on the use of the comparative method and the method of aggregate ranking. The object of the research is the Novopolotsk city, as well as other big cities of the Vitebsk region: Vitebsk, Polotsk and Orsha. For the development of guidelines for the development of recommendations to increase the investment attractiveness of the Novopolotsk city, an assessment of its investment attractiveness in the context of indicators of investment potential and investment risk was carried out. The analysis made it possible to identify the strengths and weaknesses of the studied region, which were used as the basis for developing recommendations.

Annotation: Interstate cooperation between Kazakhstan and China on the joint use and protection of transboundary water resources is important not only for them, but also for Russia. This is due to the huge impact that the use of water resources of the transboundary rivers Irtysh and Ili, the main sources of fresh water for Kazakhstan, has on the socio-economic development of these countries. In recent decades, Kazakhstan has faced an increasing shortage of water resources. One of the reasons for the lack of water is the policy of China, which is pursuing a policy of unilateral increase in the volume of water resources taken from the transboundary rivers of the Irtysh and or ignoring the interests of the Kazakh side. For Kazakhstan, such a policy of Beijing threatens the plans of economic development, negatively affects the solution of issues of socio-political stability. As a result, Kazakhstan annually faces a growing number of problems, the solution of which depends on China. On the example of Kazakhstan and China, an attempt is made to identify the main contradictions in the issues of water use in Central Asia.

Annotation: The article contains a deep analysis of the international market of robotics, including the demand and supply for robotics products over the past few years. Also identified are the countries and segments of industries that are the main consumers of the market under investigation. The number of countries actively involved in the robotization process was studied. Examples of both negative and positive impacts of the robotics market on the labor market are given, promising branches for robotics are identified in the future. Thus, the main concern of experts regarding the reduction in the number of jobs was considered. And also there is evidence that robots complement, not replace, labor and, at the same time, improve the quality of work and wages of those who perform new tasks. Examples of real use of robots in production processes and their positive impact on the work of the entire enterprise are given.

Annotation: The article proposes a methodology for analyzing the effectiveness of the use of personnel and its impact on labor remuneration in a medical institution. In disclosing the topic, the article used theoretical-level methods such as study and synthesis, analysis and synthesis; methods of experimental and theoretical level, such as: logical, analysis. With the help of them, specific phenomena were studied and a logical study of the collected facts was conducted, and theoretical generalizations were made. The proposed method is based on the application of the methods of factor analysis of labor productivity and the wage fund. When using this technique it is possible to determine the factors affecting the payroll of a particular medical institution. For the permanent part, this is the number of medical personnel, the average salary and the duration of the working day in a medical institution; for the variable part – the volume of production of medical services, the structure of medical services, the complexity of medical services of a particular health care institution. According to the results of the analysis, it is proposed to introduce directions aimed at increasing the efficiency of use of the staff of the medical institution.

Annotation: The article deals with the mechanism of talent management as a factor of increasing the competitiveness of personnel, the specificity of talent management within the framework of the personnel reserve formation system is analyzed, various approaches to the concept of “talent”, and methods and principles of talent management are analyzed. It is concluded that, provided that an effective personnel policy promoting the development of the creative personality is created, the talent will be a competitive human capital of the enterprise, capable of providing the company with organizational, managerial and financial performance.