The article considers the budgeting process emergence history, analyzes the possibility of using the historical experience when developing modern budgets and its influence on the evaluation of methodological and theoretical bases of budgeting. The content of the modern budgeting process by using the historicological approach is disclosed, its place and the role in the process of management accounting have been identified, the positions of foreign and domestic researchers in the study area are summarized. In the article the elements composition of the management accounting system was studied and the dialectical relationship between budgeting and other analyzed system elements was found. Authors has been substantiates that the budgeting is an independent management accounting subsystem with input (source) information.

Nowaday, traditional methods of project management are becoming obsolete, which is why it is necessary to introduce modern flexible methodologies into all spheres of life, one of which is Scrum, which improves the efficiency and productivity of the work as a whole. The article presents the basic principles of Scrum, a study of the experience of implementing this methodology in Google, the Washington Information Service, the Information and Analytical Center of St. Petersburg, the Administration of the Head of the Republic of Sakha (Yakutia) and the Government of the Republic of Sakha (Yakutia), and in one of the schools of the Dutch city Alphen-an-den-Rijn.

The problem of organization of management in a field of rational recycling of solid municipal waste (LFW) in Moscow is discussed in the article. The only way towards a waste-free technology is a separate collection of LFW by the population. The key link in the organization of this process could be the bodies of local self-government, but their role in this sphere has not yet been defined. Clarification of the powers of the executive branch is also required. In this regard, the regulation of inter-level interaction between Moscow executive agencies and local self-government bodies of intracity municipalities should become a tool for solving the organizational problems.

The article is focused on the creation of common innovative infrastructure of BRICS (Brazil, Russia, India, China, South Africa) countries, including BRICS Development Bank, Networked University of BRICS, BRICS Scientific-technological and innovative Framework (BRICS STI Framework) and other institutions. For almost all member countries of the BRICS have developed programs and strategies aimed at stimulation of innovative development. BRICS countries seek to improve the economic system by its own innovative developments and reducing dependence on foreign technology, strive to achieve breakthrough growth in a short period of time, especially in such sectors as information, bio- and nanotechnologies, pharmaceutical region, nuclear and hydrogen energy, and space exploration. Several ways of development of the common innovative infrastructure of BRICS countries are suggested.

The alleged transformation in the field of ecology until 2030 are examined in the article. Based on the results achieved in this area in the intervening years since the adoption of the ecological doctrine of the Russian Federation in 2002, the conclusion about the impossibility of achieving the goals necessary to ensure normal conditions for the populations living throughout the country is done. In order to bring about real improvement in the ecological state of the territory the author offers to carry out an environmental megaproject - five-year program of creating a modern environmental industries. Providing the program with human resources can be addressed by environmental program of socialization of the Russian youth through movement «Youth environmental groups».

The proposed material is a logical continuation of publications on the marketing of innovative startups. The article discusses the stage when innovative product is developing. Marketing of this stage is based on Minimum Viable Product develop, and on searching and researching the future consumers. The author proposes the name of this type of marketing - marketing of innovation. It is shown that the prepared product to launch must have limited functionality, and is not brought to perfection. But this product should be required to pass a variety of testing, from conceptual to actual use by consumers. Key element of this startup stage is product testing by future customers. Article`s attention is addressed to methods for finding and communicating with consumers.

The system of strategic documents for the development of industry in the Russian Federation is analyzed, its imperfection based on the monitoring of the availability of programs and strategies for the development of the industrial complex in the regions is substantiated. The model for linking strategic documents for the development of industry and infrastructure (using the example of airports) in the region to achieve more efficient economic growth in both sectors is proposed. The emphasis on the inter-level coordination of goals and objectives and the high importance of the relationship with the program documents of the infrastructure sector was placed, and the importance of a key intermediary, the regional authority, was shown. The model can be adapted for different industries, types of infrastructure and various subjects of the federation taking into account the specifics.

The purpose of the study is to determine factors causing the occurrence of risk situations for power generating companies. This article presents a general risk profile. Subject of research are the risks that arise in economic systems, process management. As a result of systematic studies the risk factors which are grouped on the basis of their occurrence on the basis of peculiarities of functioning of the generating companies was found. The methods to reduce risks for power generating companies in terms of modern realities are suggested.

The article deals with the state mechanisms of stimulating innovative activity in railway transport. The importance of the railway industry and the priority role of companies with state participation in its development determines the increased role of the state in the formation of mechanisms to stimulate innovation in transport. The article considers the main factors that are associated with the evolution of incentive mechanisms for innovation; the classification of incentive mechanisms for innovative activities in rail transport is presented. The main tasks of the state on stimulating activity in the sphere of innovations are also highlighted. The author made a conclusion on the need to improve the activities of state authorities in the sphere of stimulating research and innovation activities at all levels of government.

The article considers the role of the human factor in the quality management system of a transport company. Specific features of quality management of transport services are determined. Variants of stimulation and motivation of work are considered. Recommendations are given to improve the quality management system of the transport enterprise. The importance of assessing the efficiency of workers’ work, improving their skills and ensuring the organization’s commitment to increase the company’s competitiveness is underlined. The necessity and ways of involving the personnel in the process of ensuring the quality of transport services are substantiated.

The aim of the work is to determine the prospects of economic development of the coal industry and its role in the Energy strategy of Russia. The necessity of stable functioning of the coal industry is determined, which is complicated by the deterioration of the geopolitical situation, the introduction of sanctions against the Russian Federation, tightened competition in the world energy markets.The stable functioning of companies is determined by the level of their economic security. In this regard, improving the economic security of coal enterprises is an urgent task. To assess the economic security of the enterprise offered probabilistic indicator of economic safety margin, which takes into account the uncertainty of the impact of various factors during a certain forecast period. This indicator can serve as a tool for managing the economic condition of the enterprise, allowing in advance to develop and implement proactive measures to improve its economic security.

The criteria of economic and social efficiency of regional management teams’ activity in Russian Federation subjects are offered. Economic criteria on the basis of the National investment climate’ results rating in 2015-2016 are revealed. They reflect regional management teams efforts on enterprise development and investment climate. Social criteria on the research of results of the All-Russian competition of the social and economic development in Russian regions are revealed. They characterize activities of regional management teams for improvement qualities and the standard of the region’s population living.

The article presents the foreign and domestic experience of organizations in the field of public transport, based on the consideration of the views of passengers. The data on International Association of public transport, the Berlin Union of passengers, as well as the first domestic Association «The passengers’ union» are given. The author believes that for more effective work of all types of public transport constant coordination of work of state bodies, companies and public organizations, reflecting the interests of all categories of passengers is required.

In article results of a research of opportunities of complex introduction of information systems and technologies in the industry are stated. The concept of support of processes of life cycle of production of products in borders of the integrated uniform information environment is fered. It is proved that integration of an automated control system for production consists in progressing of level of efficiency of creation and application of high technologies in production. Organizational and economic problems of introduction of information technologies are allocated, and the complete strategy of the modern organization of process of production within a common information space is offered.

Franchising is a long-term commercial concession agreement between companies, implying the transfer by one company of another of its right to use certain intellectual property objects within the specified territory. Under the franchise agreement, the franchisor grants to the user (franchisee) the entire complex of intellectual property rights belonging to him (one or several trademarks, company name, inventions and industrial designs, know-how, copyrighted works). Using modern marketing technologies, carrying out in-depth analysis, studying foreign experience will help to form a concept that will eventually bear fruit

The article provides the reasons which allow to formulate the necessity of the build-up of the resource profile of a teaching establishment which is to mirror a system of network relationships with all stakeholders, as well as to characterize a specific status of each teaching establishment in educational and scientific environment. In order to build up a resource profile a universal algorithm is suggested, this algorithm will enable to carry out actions step by step to form the resource profile. The formation of the algorithm is based on the conceptions of resource-competence and stakeholders management, besides, current developments of domestic specialists in forming a strategy for interaction between an educational establishment and its stakeholders are taken into account. It is proved that as the suggested algorithm is being realized, there will be inconsistencies in resources, capabilities and competencies of a teaching establishment which are to lay the foundation of all directions to modernize a teaching establishment.

The article classifies the standards and levels of the quality management system for retail chain enterprises. The main stages of building a quality system are described. The importance of introducing, maintaining and improving the quality management system in retail is substantiated. A new principle for use in drafting the document «Quality objectives» was suggested. The main mistakes in implementing the quality management system (QMS) was found. Key points of QMS analysis in each department are listed.

The article explores the issues of understanding the efficiency of the enterprise, considers the effectiveness in terms of targeted, rational or economical use of resources. The conceptual apparatus of efficiency, discovered by leading scientists in terms of the possibility of solving a problem or achieving a goal in the most rational variant, is explored. Conceptually, the notion of efficiency from the point of view of an effective method or the possibility of solving a problem was determined. The understanding of the influence of factors on the efficiency of enterprises’ activity is presented. The factors inherent in the category of effectiveness, assigned to the group of external and internal, are determined.

This article deals with the study of internal control of expenses in the oil and gas industry, the formation of approaches to the regulation of internal auditors. The sections of the regulation on internal control: general provisions, objectives and objectives of the audit, basic concepts and denitions, methodological approaches used in assessing the accounting system used in the enterprise, the internal audit program, analytical procedures is substantiated. The use of the developed Provision will allows to conduct an internal audit of costs and cost formation, identify threats and risks associated with violation of the law and payment of penalties.

The article analyzes the practice of constructing and implementing the state contract system, reflecting the established principles of public administration, the mentality and characteristics of the population of the country. The legal field of the Federal Law № 44 FZ «On the contract system in the sphere of procurement of goods, works and services for provision of state and municipal needs» is considered in terms of problems hampering the effective procurement process (staffing problem, quality problem of delivered goods and corruption problem). The mechanisms and measures necessary for an integrated solution of the above problems are identified.

Today, the main role in the process of increasing investment activity is assigned to state regulation. The pushing influence on the investment response of potential investors can be provided by various methods of regulation, among which are those that are implemented through tax incentives for investment in the innovative development of the real sector of the Russian economy. The authors of the article considers the main problems of tax stimulation of innovation activity in the real sector of the economy of the Russian Federation. In addition, forms and instruments of tax incentives for innovation have been studied.

The article assesses the current system of financial support of subjects of micro-enterprises in the Unated Arab Emirates (UAE). The sources of funding of financial resources for the development of microenterprises are considered. It is established that in the UAE several sources of formation of financial resources are available to micro-enterprises development, including public foundations, the agencies of support of small and medium business, commercial banks, credit agencies, crowd funding. The government of the UAE seeks to provide the conditions contributing to effective development of micro-enterprises.

This article presents the main economic and legal approaches to determining the status of the cryptocurrency. It is proved that the establishment of effective regulation of the crypto currency is impossible without an understanding of its economic nature. Cryptocurrency is regarded as a currency (digital or virtual currency, analogue of the currency, money), as a universal financial instrument, commodity (property, asset, property), money surrogate. There are the main conceptual recommendations for the regulation of the cryptocurrency as a new economic and legal phenomenon.

The importance of studying leadership in uncertain conditions from the standpoint of an interdisciplinary approach is substantiated. The definition of VUCA is given. The features of modern socio-economic conditions are presented. Psychological characteristics of the leader’s behavior in unstable conditions are considered. The results of research of leadership phenomenon in uncertain conditions are presented. Dangers for the organization and possibilities of behavior of the leader in unstable conditions are considered. The importance of studying the category «leadership as a way of life» in the era of VUCA is substantiated. The prospects for further study of the phenomenon of leadership are determined.

Terrorism in transport as a special type of terrorism has in fact become a multifaceted and rapidly spreading phenomenon of modern social life, which cannot and should not remain outside the field of statistical science and practice. It is unlikely that a statistical estimate of transport terrorism can be derived from one or more private indicators. This is likely to require a system of statistical indicators, where individual elements occupy a well-defined place and complement each other consistently. In this case, the number of terrorist acts committed in public transport, for a certain period of time or a year, as well as the damage caused to society should be taken into account.

The problem of psychological violence in the Internet environment is raised. The reasons, types and participants of cyberbullying are described. Much attention to the mental implications of cyberbullying for all participants of interaction is given. The results of cyberbullying influence on social life and emotional condition of teenagers are presented on the basis of materials of domestic and foreign researches. Practical recommendations are examined. It is shown that there is a need for adoption of new preventive measures in connection with the rapid development and expansion of cyberbullying’s forms.

In the article the questions of forming independency and separation from parent family by modern young people are reviewed. Characteristics of independency are described, reasoning is given that nurturing of independency requires forming of dedication, independency, breadth of views, thinking, flexibility of mind and deals, enterprise and sober analysis of situations and events going on in life. Results of the study of preconditions to forming independency in modern students are given. Preconditions that had been found as a result of the questionnaire, are proved by data from the expert survey.