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Economic policy and financial resources

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Vol 4, No 3 (2025)
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REGIONAL AND SECTORAL ECONOMY

10-18 5
Abstract

The purpose of the research presented in the article is to identify the most promising areas of application of information technologies and innovations to increase the efficiency and sustainability of the Russian agricultural sector, as well as to develop recommendations for their implementation and scaling. The research methods included an analysis of modern approaches to AI applications such as precision farming, drones, sensors, and machine learning algorithms, as well as studying the impact of technology on productivity, environmental sustainability, and cost optimization. The main results show that AI opens up prospects for automating agricultural processes, including soil monitoring, yield forecasting, and resource management, helping to reduce labor costs, increase yields, and improve product quality. However, the authors note that the successful implementation of technologies requires significant investments, training of specialists and creation of adapted solutions for small and medium-sized enterprises.

19-30 6
Abstract

This article provides a comprehensive analysis of the risks and threats to the financial security of the Republic of Kalmykia. The study covers the budgetary, investment, and social spheres, identifying key vulnerabilities in the regional economy. Using a systems approach, the actual values of key indicators are assessed against financial security thresholds. The key challenges are identified as the budget’s high dependence on federal transfers, low economic diversification, critical poverty levels, and depopulation. A scenario-based assessment of the likelihood of these key threats, such as a reduction in inter-budget transfers, drought, and increased sanctions, is conducted. It is concluded that persistent negative trends are present, creating a cumulative effect and forming a vicious circle of problems. Strategic solutions are proposed for aligning the region’s financial system with sustainable development. The study’s results can be used by government agencies to develop targeted programs to strengthen the region’s financial security.

31-41 5
Abstract

The article examines the marketplace market in Russia, its importance in the economy, the growth of digital commerce, as well as key market trends and challenges. The marketplace market is a dynamically developing e-commerce industry where buyers and sellers interact through digital platforms. In recent years, this segment of the economy has been showing rapid growth due to the widespread use of the Internet, the convenience of online shopping and increased demand for a wide range of goods and services. Among the main drivers of the marketplace market growth, the authors identify: an increase in the number of active Internet and mobile device users; increased trust in online shopping; expansion of the range of goods and services, and the introduction of new technologies and logistics solutions.

MANAGEMENT

43-55 10
Abstract

The modern economy is characterized by an unstable external environment, growing competition, volatility of consumer demand and high risks. In such conditions, the task of effective anti-crisis management at the enterprise level is especially relevant. One of the key tools that can ensure adaptation and sustainable development of a business during a crisis is marketing.

The marketing function today goes far beyond product promotion: it is becoming an important element of a strategic response to external challenges, allows for flexible adaptation of product policies, work with customer loyalty, optimizes communication channels and increases the overall survivability of an enterprise in conditions of instability.

OOO Oyrat-Telecom occupies a niche of a regional multi-brand retailer with a strong local orientation and service component. Its competitiveness is due to its proximity to the client, flexibility and knowledge of the market. However, for long-term sustainability, it is necessary to strengthen digital channels, automate work with the client base and diversify sales beyond the region.

We will conduct a consolidated competitive analysis with the main market participants in this business area.

56-61 4
Abstract

The experience of using digital platforms is studied. Based on the available data, it is determined that society is ready to use modern digital technologies and digital platforms. Arguments are presented for the economic feasibility of using digital platforms in municipal property management. Examples of effective use of property are presented.

62-71 7
Abstract

The article analyzes key areas of digital transformation in the management of healthcare organizations. The main technological solutions are considered, including electronic medical records, telemedicine, automation of administrative processes, artificial intelligence and digital platforms for patients. Particular attention is paid to the benefits of digitalization for improving management efficiency, quality of medical services and patient satisfaction. Key implementation challenges are also identified: technical difficulties, personnel issues, cybersecurity and regulatory framework. The article will be useful for heads of healthcare institutions, IT specialists in healthcare and anyone interested in management transformation in the digital economy.

ACCOUNTING AND MANAGEMENT ACCOUNTING

73-83 7
Abstract

The article is devoted to a comprehensive analysis of the process of reforming budget accounting in the Russian Federation. The study covers the key stages of the system’s transformation since the mid-2000s and examines it in the context of the overall modernization of public finance management. Central attention is being paid to such fundamental areas of reform as the transition from the cash method to the accrual method, the unification of accounting procedures based on a Single Chart of Accounts, and phased integration with International Financial Reporting Standards for the Public Sector (IFRSS).

The work evaluates the results achieved, including increasing the transparency and reliability of budget reporting, creating a technological basis for its formation and compiling consolidated reports. At the same time, systemic problems and contradictions of the reform are identified and discussed in detail, such as the preservation of “cost-based” thinking, difficulties in adapting the IASB and the weak connection of accounting data with the assessment of the effectiveness of budget expenditures.

In conclusion, conclusions are drawn about the incomplete nature of the reform and promising directions for its further development are identified, among which are deepening the course on IFRSS, developing managerial accounting and strengthening the analytical component based on digitalization.



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