Corporations direct significant funds to create a “digital relationship” with customers. The article deals with the results of research in the field of digital marketing, in particular theoretical and research issues of changes in consumer behavior under the influence of digital technologies and the digital environment. The basis for future researches of consumer behavior has been introduced, which highlights the points of contact in the implementation of the marketing strategy and tactics, where digital technologies have and will have a significant impact.

The article considers such integration of subjects as a cluster, which represents a form of association of the interconnected companies in a certain territory, including scientific and technical and production enterprises, universities and research centers. The foreign experience of cluster development and in parallel the formation and functioning of domestic clusters has been analyzed. Based on the research, the directions for improving the domestic cluster policy have been proposed. The research used the methods of bibliographic and logical analysis.

The labour market from the point of view of its development in the digital environment, where the main focus is the provision of qualified personnel and updating of personnel potential in the sphere of application of digital technologies, has been analyzed. The structure of employment by branches of economic activity has been considered, the regularities, reflecting a role of information and digital technologies, which change a qualitative component of the labour market from both the employee, and the employer, have been revealed. The role of changes in the level of knowledge for the development of professional potential of the employee in the digital economy due to the development of this sphere has been shown.

The society is steadily moving towards digitalization. To implement the transformations planned for most sectors of the economy, the well-functioning of the already formulated managerial competencies is required. At the same time, it is difficult to imagine a “step into the future” without additional efforts in this direction. According to the authors, there is an urgent need to develop new “profiles of success” − cross-professional complexes of knowledge and skills, and then – their optimal implementation in the daily activities of specialists. Competencies evolve quickly, therefore, each manager is required additional responsibility-to monitor the effectiveness of their competencies and update them in accordance with the requirements of time.

A review of the literature on change management of foreign researchers on the relationship of organizational values and the success of organizational changes has been presented. Identification instruments of organizational values have been considered. Typology of organizational culture on eight value systems in accordance with Graves’ emergent cyclical levels of existence theory and the concept of spiral dynamics by Beck and Cowan has been proposed. Characteristic of organizational culture depending on the level of value structure development has been given.

A number of aspects of the change of the political and economic relations, apparent by the sanctions policy of the western states to the Russian Federation and its realization, has been considered. The balance between the liberty, equality and fraternity, the perfect competition and free business, on the one hand, and the competition of smothering, ball and chain, on the other hand, – has been disclosed. It has been substantiated, that the western states seek to substitute the colonial influence in the past for sanctions pressure in our days. It allows them to get not only the competitive advantage, but also to obtain the absolute dictatorship sometimes. The conclusion has been made, that external intervention in the natural course of managing and especially the rough administrative influence never gives a positive effect.

The expanded description of domestic and foreign management accounting systems has been adduced. The historical prerequisites of their occurrence have been revealed. The advantages and disadvantages of these systems have been determined. The necessity of their further development with the aim of improving enterprise management has been substantiated. The role of modern management accounting systems in improving the efficiency of the enterprise has been disclosed. Particular attention has been paid to the introduction and further development of regulatory systems, by means of which it is supposed to be possible to solve successfully problems of strengthening of control of the expense of resources.

During implementation of the reforms of the health care financing system in the Russian Federation, new proportions of sources of financial support for this key area were determined, on which the level of health of the population depends, affecting the socio-economic indicators of the development of the state. The fundamental factors, on which depend the volume and sources of financing of health care in the region, have been analyzed in the article. The role of the regional budget as a source of health care financing in more detail on the example of the budget of the Irkutsk region has been considered. Trends and prospects for the development of the health care financing system in the region have been identified.

Web analytics allows you to collect and analyze information about visitors of Internet resources.The main metrics, used in web analytics, have been considered in the article, including domestic organizations in various fields of activity. The issue of increasing the profitability of an organization based on improving the web analytics system, focused on three aspects, has been examined: analysis of user behavior, analysis of the organization’s performance results, and analysis of user satisfaction. To determine the state of web analytics in the organization, as well as its influence on the profitability of a company, a matrix of web analytics influence on the profitability of the organization based on the A. Koshik matrix, − has been developed.

In the last four years steps are being taken in the Russian Federation to organize the spatial development of its territory. The distribution of the urban population of Russia by types of settlements has been analyzed. The main problems of the territorial organization of the population have been identified. The negative aspects of the spatial development of Russia have been noted and, in this regard, the goals, directions and mechanisms of the strategy of spatial development of the Russian Federation for the period up to 2025 have been considered.

The non-commodity exports development issues from the Russian Federation to foreign countries have been considered. The main barriers, constraining the development of non-commodity exports have been analyzed. Also the classification of such “barriers of ignorance” has been developed and the measures, allowing to reduce the impact of these barriers have been proposed: creation of an electronic commercial site; creation of multifunctional centers, in which certification and licensing procedures would be carried out, customs and tax сonsultancy to potential exporters, advice and assistance in obtaining the necessary permission documentation in foreign countries; сounselling on the correct execution of foreign economic contracts to avoid double taxation and transfer pricing and other measures.

Against the background of the decline structure of hydrocarbon reserves in Russia, the maintenance of a stable level of production and enhanced oil recovery at mature fields is associated with the introduction of technologies of the fourth industrial revolution (Industry 4.0). The real and possible impact of digitalization on the oil recovery factor and impact of the technological solutions on the development hard-to-recover reserves have been сonsidered in the article. Special attention has been paid to the transition to intellectual methods of management, within the framework of digitalization, which ensure the effective management for all company’s processes, provide objective and transparent information for making accurate and operational management decisions. To ensure a significant effect from the digital transformation of the industry, it is necessary to create favorable investment conditions, including government regulation and stimulation.

Based on the analysis of the Russian broadband access market, the main drivers of growth in the cost of telecommunications companies in this business sector; its main trends – the preservation of high dividend yield of companies in the Russian broadband market, stable and moderate growth of the customer base, a large debt burden, the presence of significant investment projects have been determined. The influence of capital costs and charges on capitalization of telecommunications companies in the broadband sector of the national market and companies with the greatest growth prospects have been identified.

Subject of research – the Russian space industry against the background of the main trends of development of the world market of space products. Research objective – to give an assessment to specifics of the competition in the main segments of the world space industry and to consider the main trends of development of the Russian space industry. The result of research is that at the present stage big changes of an environment of the world space market are observed, and also competitive positions of Russia in world private and state astronautics have been scientifically substantiated and generalized. The transnational companies in the industry become more flexible and strive to provide high level of quality of the activity. In the Russian space industry more intent attention is required to quality of industrial management.

An overview of the chemical industry of the Russian Federation at present stage has been adduced, the main economic indicators of its industries have been analyzed. The position of the Russian chemical complex in the world market of chemical products has been studied. The main problems of development of the chemical complex of Russia, as well as existing external and internal barriers have been revealed. Taking into account the analysis of the state of the chemical industry in developed countries, the priority areas and tools for the development of the chemical complex of Russia have been considered. Special attention has been paid to the development of innovative component and to the implementation of digital technologies at the enterprises of the chemical complex.

The problematic trends of the main factors of agricultural raw materials production have been considered. The high volatility of volume indicators, the lack of correlation between the profitability of business and product output have been noted. It has been concluded, that the current dynamics of cost indicators is largely determined by the market conditions of products and resources, and not by the processes of the producers themselves, the general trend of growth of profitability remains at low levels. Regional structural changes of branch production by types of products, the reasons of decrease in production of animal products have been shown. There difficulties with the production of forage crops, beef, pork, sunflower, lack of own funds, high accounts payable of producers have been noted. It has been proposed to increase the role of state participation in the creation of an effective business environment.

The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach.

The successful functioning of large companies is directly related to the quality of information support for management. One of the important places in the management accounting system is the allocation of responsibility centers and the construction of the financial structure of the company. The article considers key questions of the organization of accounting on the financial responsibility centers and the main problems, facing economic services in the formation of management accounting. The possible relationships between the organizational and financial structures have been disclosed. The recommendations on the distribution of responsibilities and fixing of indicators for structural units in order to implement the established plan of activities have been given. The detail problem of the established indicators, as well as the possibilities of managerial influence from linear managers has been considered.

The author’s tool, whose main task is to attract informally employed people to carry out their activities through the new employment model has been presented. This tool is not a radical solution to combat informal employment, but rather a gentle measure, aimed at increasing the interest of the economically active population to quit shadow employment. In the age of modern technologies, when the problem of computerization of workplaces is relevant, the form of the state-freelance partnership, underlying the proposed tool, will help the population to legalize their income with the least barriers to entry.

The arguments, justifying the need to create a unified legislative framework, governing the accounting system of small enterprises, have been presented. The modern interpretations of the concept “small enterprise” have been considered. The criteria for classifying an enterprise as small in accordance with the legislative acts of the Russian Federation have been summarized. The features of accounting by small enterprises, which suggest a choice between a general or simplified accounting system, have been highlighted. Specific taxation systems for small enterprises have been determined and compared.

The purpose of article is to reveal the essence of the third section of the liabilities side of the balance sheet, its content and value for the financial and economic activities of the organization and its owners in modern business. The articles of the third section of the liabilities side of the balance sheet, with an indication of what they are formed from, and with analytical conclusions, what they influence from the point of view of the company’s financial evaluation have been сonsidered. The requirements for the minimum size of the share capital for various organizations have been listed. The procedure for calculating the net assets of the company has been described.

The objective of the article is to substantiate the interest of French enterprises in modern Russian economy. The key Franco-Russian economic relations participants’ views on the further cooperation between countries, conclusions have been studied, conclusions and forecasts have been made. As an example, the largest French companies in Russian economy have been named and сharacterized. The main obstacles to economic integration of two countries have been designated. A historical aspect of the relationship between France and Russia, causing its mutually beneficial cooperation in our days, has been considered.

The peculiarities of activity of the organizations of the confectionery industry have been revealed and grouped by the individual-organisational and industrial criteria. The influence of each feature found on the elements of the management accounting system has been determined. The option of organizing responsibility centers of organizations of the confectionery industry has been proposed. Building a management accounting system, taking into account the identified features, ensures its effective functioning and improves the quality of management decisions, as well as profit growth and cost reduction.

The topic of the article is the importance and features of science financing in the Russian Federation. The results of a comparison of macroeconomic indicators of science financing in different countries have been presented. The system of indicators used in the Russian statistical practice has been considered. The sources of funding for the sectors of science have been analyzed. Particular attention has been paid to the study of domestic research and development costs in the context of various groups: by ownership, by economic activity, by type of expenditure, by areas of science, technique and technology, by socio-economic goals, areas of economic development and research areas.

The precarious financial condition of sports clubs, combined with negative cash flows and permanent losses, can be the cause of the further collapse of the entire football industry. This is largely due to the European model of the implementation of sports activities, when in the pursuit of a sports result, the basic principles of building a business and financial efficiency go to the background. The article has been devoted to the search questions of an effective business model for the further development of the professional sports industry, taking into account the modern requirements of a market economy. The arguments, that the financial rules, introduced by Union of European Football Associations, will make football clubs profitable projects attractive to investors, are given in the article.

The evolution of forms and types of money has been сonsidered. The features of the economic nature and the issue of modern credit money have been determined. Based on the study of the mechanism of providing liquidity in order to refinance commercial banks in various countries, the features of forming the monetary base and, accordingly, the emission mechanism in the modern economy have been identified. The specificity of the formation of the monetary base of the Bank of Russia at various stages of development of the Russian economy has been defined. Special attention has been paid to the study of the economic nature of emerging in the conditions of development of digital technologies of electronic money and virtual currencies.

The monetary policy of the Bank of Russia during the financial crises (2008 and 2014) and the use of development banks for economic growth have been considered. The multiple regression model, which allowed to evaluate the influence of a number of factors on the quantitative characteristics of the Bank of Russia monetary policy on the selected time interval has been developed and used. It has been concluded, that in the current сonditions a reduction in the key rate of the Bank of Russia does not lead to an increase in lending to the real sector of the economy. The proposals to increase the volume of lending to the Russian economy in the conditions of implementation of the current monetary policy of the Bank of Russia have been prepared. The usefulness of expanding the application of development banks in Russia to accelerate economic growth has been substantiated.

The inclusion of people with disabilities in social processes is an important task of modern society, due to the implementation of the provisions of the Convention on the equal rights of persons with disabilities. However, the achievement of this task is hampered by the presence of inclusive barriers in society, an important place of which is occupied by attitudinal barriers. The article presents the results of author’s sociological research (expert survey) on the example of Murmansk region of Russian Federation, which has revealed the most vulnerable category of persons with disabilities from the point of view of its perception by the society and raised the issue of the ways of forming of tolerant attitude of society and achievement of the social integration of citizens. The obtained data are important for the development of effective measures to eliminate attitudinal barriers, impeding the processes of social integration.

The experience of cooperation with organizations of employers of the Department of “Personnel Management” of the State University of Management has been explored. The main areas of interaction have been listed, such as the creation and maintenance of a club of graduates of the department, work with students of the center of additional professional education, holding round tables, master classes by employers on the territory of the university, participation in the career day, organization and holding of the annual All-Russian Inter-University Personnel Forum named after A. Ya. Kibanov. Close cooperation with employers ensures the integration of the educational process into practice and vice versa. As a result of cooperation, according to the data of HeadHunter Сompany, the Department of Personnel Management took honorable third place in the list of winners, releasing the most demanded specialists in the field of training “personnel management” to the labor market.