The issues of improving enterprise cost management in modern conditions have been studied. Enterprise costs and product cost are the most important indicators that determine its financial results and the efficiency of economic activity in general. The effectiveness of cost management allows you to determine the reserves of their reduction and the possibility of intensive development. The main directions of analytical procedures for cost management and production cost have been considered. Production cost indicators have been analysed: cost of unit of goods, cost of all realized production, costs per one ruble of realized production and their change in time. The main factors that reduce the cost of production, which are generally divided into external and internal, have been assessed. Separate cost elements and possibilities of their decrease as well as reserves of cost management in perspective have been reviewed. The impact of inflation on the cost and prices of the enterprise’s manufactured products has been estimated, the main measures to improve cost management in order to increase the efficiency of the enterprise work have been given. The presented analysis is recommended for use at the machine-building industry enterprises, as well as at the enterprises that produce a wide range of products.

The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert assessment method used in practice, a method for calculating the management risk premium to the risk-free rate, which gives a more objective result, has been offered. The quality of management has been considered as one of the main factors of non-systematic risks, expressed in the socio-economic efficiency of the company, in the calculations of which it has been proposed to apply a resource-target approach. In a comparative approach to evaluating the value of a company, the quality of management has been used as one of the criteria for selecting similar companies.

Current trends in the development of local self-government in the Russian Federation, born of global challenges to social development have been considered. Positive trends have been identified and problem areas in the development of local self-government that emerged as a result of state legal regulation of local self-government powers, such as: their content, differentiation, transfer, and redistribution, have been defined. The causes of existing problems have been diagnosed. The necessity of optimization of the system of municipal powers has been substantiated and it is proposed, primarily on the level of Federal legislation, to give legal status issues of joint competence of the Russian Federation subjects and local self-government and to determine the principles of bodies of state authority of the Russian Federation of powers in subjects of joint conducting subjects of the Russian Federation and bodies of local self-government.

The planning system as a tool for enterprise management in modern conditions has been analysed. Planning is an important function of managing any enterprise therefore success in business depends largely on the quality of planning in the organization. Without the use of a planning system, it is impossible to make the right managerial decisions, as well as to ensure their effectiveness in market conditions. In the course of the work, the relevance of the problem was identified, the publications of various authors regarding this issue were studied, different types of plans were considered. The concept and role of planning in the modern economy have been revealed, the reasons for the need for planning at the enterprise have been identified. The requirements for the planning system have been highlighted, and also the modern planning model as an effective tool for enterprise management has been presented.

The issue of choice of the form of conducting classes within the framework of personnel training at industrial enterprises participating in the implementation of the national project “Labor productivity and employment support” has been studied. In the process of staff training, it is necessary to ensure an interdisciplinary approach to the formation of educational programs and take into account significant restrictions on the time and cost of training, which are provided within the framework of this national project. In such conditions, the most appropriate form of conducting classes with employees of enterprises participating in the national project becomes integratives, which are the union of several academic disciplines using action learning technologies. In the course of the study, a comprehensive model of personnel training using integratives was established, tested at the enterprises participating in the national project “Labor Productivity and Employment Support” in the Perm Territory and also the problems that arise during integrative classes and ways to solve them have been defined. The results of the study can be used to draw up programs and training plans for personnel of enterprises implementing the national project “Labor Productivity and Employment Support” in the regions of the Russian Federation.

Due to the development of the digital economy and the increasing importance of information technologies in modern companies, there is a need to ensure the required level of quality of information technology services provided. At the same time, one of the most important processes for achieving effective work of employees and technologies is incident management. The business user must have continuous access to the necessary resources of the information system, and the decision in the event of an incident should not be delayed indefinitely, suspending the business process in the company. Approaches to optimizing the incident management structure based on artificial intelligence tools, including machine learning, have been considered in the article. The positive aspects of using the artificial intelligence in incident management, real examples of companies and projects have been designated, and also the modern process of user support from detecting an incident until solving it has been analysed and presented.

Presently, the use of Internet technologies is an absolute advantage on the way to the successful functioning of an enterprise in any sphere of economy. The increasing unpredictability of the external environment, the variability of consumer preferences are increasingly transforming competition in the markets of goods and services, from the industrial to the information plane. Under such conditions, the role of internal factors of enterprise competitiveness increases. In recent decades, the introduction of such technologies in service enterprises has become increasingly widespread, ranging from simple tools (e-mail or messengers) to global introduction in the business structure ( using electronic commerce or creating virtual enterprises). We are not even talking about the newest complex developments in the field of Internet technologies, but about the use of existing and simpler ones, which are increasingly used by enterprises. The basic directions of application of Internet technologies and advantages which a business entity in the service sector receives from it have been considered in the article.

The technique for the development of modern economic systems, taking into account the influence of various groups of innovative factors has been created. The structural elements of the innovative economy, the features of the stability of modern economic systems have been revealed and also the main types of stability and ways to improve it have been determined. The object of study are multicomponent economic systems – industrial enterprises that are directly affected by various innovative factors of development. The method that allows you effectively implement various processes of planning and innovative development at high-tech enterprises in modern economic conditions have been proposed. The main indicators of the forecast of social, economic and innovative development of Russia from 2018 to 2020 have been presented. The problems that exist in the organization of public-private partnership have been considered.

Industrial relations are becoming more complex every day, which is facilitated by economic development in the context of globalization. These circumstances make it necessary to achieve a level of competitiveness that corresponds to the industry and allows you to achieve leadership positions in the market. At present, the main factor of production that affects the competitiveness of the industry is intellectual capital. Introduction of intelligent technologies in production activities allows you to maximize production efficiency, which reflects the relevance of this research. It is necessary to study the possibility of achieving competitiveness at the industry level, for it has been proposed to consider the territorial development of intellectual capital, analyse existing trends in the process of intellectualization, present the advantages of the introduction of intelligent technologies in production and determine further prospects for studying the problem. This research is the preparation of a theoretical basis for analysing the industry situation of intellectualization and forecasting the possibilities of building an intelligent economy in the current unstable macroeconomic conditions.

Current trends in tourism development in Iraq have been considered. Based on the existing problems in the country, a set of measures aimed at developing the tourism industry in Iraq have been proposed, which include: 1) merging strategies for the development of domestic and entry tourism; 2) investing in tourist potential facilities; 3) tourism marketing not only in the major cities of Iraq, but also in the surrounding areas; 4) a system of six necessary steps for the development of tourism, including: acceptance of the tourism industry as a productive sector, presentation of a real picture of tourism in Iraq, coordination of work on tourism with work on environmental conservation, restructuring of the government staff, legislative reforms, setting deadlines for the implementation of strategies. It has been shown that such measures can be applied to the development of various types of tourism, in particular, recreational and religious tourism, which are the most common.

An overview of the tourism business in Austria has been presented. The benefits of tourism in Austria have been highlighted. The differences in the tourism business in Austria from other European countries have been given. Statistics on the competitiveness of travel and tourism, the most popular types of entertainment, as well as a comparison of the number of Russians visiting country has been indicated. Prerequisites for further development of high-quality tourism have been considered. Investments in the tourism business have been justified. The role and contribution of the state to the development of tourism in a single country have been analysed. An integrated approach to solving the problems of the tourism business and related fields, including the issues of training specialized personnel has been presented.

The need for further development of accounting and analytical support for management accounting in order to improve the organization management has been substantiated. The provisions and conclusions formed in the scientific works of Russian scientists and specialists in the field of management accounting have become the methodological basis of the study. The confectionery industry has been analysed, that allows you to identify specific features that have a direct impact on the accounting and analytical support of management accounting. Based on individual organizational and industry features of organizations in the confectionery industry, a model of accounting and analytical support for management accounting, consisting of two main blocks, has been proposed: accounting and analytical, which allow you to group information according to the stated goals and objectives of the organization’s managers.

The aim of the study is to analyse the effectiveness of the applied technologies and teaching methods in the field of hospitality. The nature and relevance of training programs have been considered in the article. The necessity and advantages of investments in employee development have been substantiated. The specificity of the hotel industry business has been noted. The role of uniform requirements for professional knowledge and skills of qualified specialists has been emphasized. The advantages of internal corporate training in the
comparison to external have been revealed. The process of introducing training technology in the hotel complex has been considered. The stages of pre-training diagnostics, development of training programs, training and post-training support have been highlighted. Training methods depending on the type of employees have been described. The assessment of the effectiveness of personnel training according to the Kirpatrick model has been reviewed. The role of training in the successful business of companies has been argued.

Socio-economic development of Russia involves active scientific and technological development that stimulates economic growth. State priority is given to areas of scientific and technological development,  which stimulate innovative development of the domestic market and strengthen Russia’s position in the international arena. Scientific and technological development may face a number of administrative,  technological and institutional threats, levelling of which is possible through the creation of conditions, leading to an increase in labor productivity. The mechanisms of labor productivity increase, distributed according to the following factors of labor productivity growth, have been presented in the article, such as: material and technical, organizational and economic, socio-psychological, natural, socio-economic. The developed mechanisms of labor productivity increase take into account modern level of scientific and technological development and seem useful both in creating the policy of labor productivity increase in the framework of an individual enterprise, and in the development and implementation of state economic policy and national projects.

The problem of the quality of budget planning and its impact on the balance of the federal budget has been raised. Attention to the complexity of scientific justification of the proportions of budgeted funds due to their high dependence on a large number of both internal and external macroeconomic factors, including those that are difficult to predict has been drawn. The principles that should be underlying the identification and assessment of risks of the federal budget balance as well as the quality of budget planning and forecasting indicators that can affect the balance and stability of the federal budget in strategic perspective have been reviewed and systematized. It has been offered that the Federal budget planning should be based on parameters that meet the principles of goal setting and realism.

The process of gradual reform of property relations in cinematography in order to transition to a competitive market has been considered. The possible consequences of a reduction in the public sector in this area of activity have been analysed in detail. As a part of the research, the development of the film industry under the influence of a global global challenge-the spread of a new coronavirus infection (COVID-2019) has been reviewed also. In this regard, a hypothesis about the need for transition to extrabudgetary financing of the film business, has been formulated and proved. The influence of COVID-2019 on other sectors of the cultural sphere (museum, library, theater and others) has been analysed. The study was based on the regulatory legal acts of the Russian Federation, industry analytics of the Federal Fund for Social and Economic Support of Domestic Cinematography.

The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. Specified systems are characterized by instability and limitation. The analysis of the content of the tax authorities of the Russian Federation subjects and their interaction with tax expenditures, which provide a relationship with the goals of state programs, allowed us to substantiate proposals to expand the tax independence of the Russian Federation subjects for the period of implementation of national goals.

Shortage of labour force implies making more efficient use of the existing labor potential in a megalopolis. It puts in question the determination of the actual deficiency of workforce. This predetermines the need to study the problems associated with the identification and analysis of factors in the formation of the labour market. The functioning of manpower market is affected by a range of factors relating to the formation of the labour force additional reserve groups. Increasing migration flows requires solving the issues of optimizing their volumes. In our view, it is necessary to separate the problem of improving the demographic situation in a metropolis due to migration processes, on the one hand, from using of migration as a key source of covering a mega-city economy’s need for labour force, on the other hand. The issues of the workforce customization in a metropolis are becoming obligate. Thus, the regulation of the availability of the mega-city economy in the labour force implies, on the one hand, analysis and identification of reserve groups of labour resources and, on the other – the customization of the product “labour force” for the needs of a specific consumer.

The current state and the most promising directions of Russia in international trade in services has been considered. The structure of export of Russian services, its dynamics and trends have been shown. Attention is focused on exports of transport, tourism, construction, high-tech and intellectual services, which make up the largest share of exports of services of the Russian Federation. Information on Russia ‘s position in the world service markets has been provided and factors affecting the competitiveness of Russian service providers have been listed. Trends in world trade in services have been analysed, the main problems preventing Russia’s expansion in the world services market have been enumerated and measures to strengthen the position of domestic exporters have been proposed. The role of the state influence on the development of services exports and this sphere in order to diversify the economy has been reviewed.

The issues of assessing the investment attractiveness of the project for the production of methanol in Russia have been considered. A model for calculating the internal rate of return and evaluating the investment project for the methanol industry has been proposed. The developed investment project evaluation model includes preparation of forecast information, identification and analysis of internal trends of the company, formation of project reports, as well as financial justification for calculating the internal rate of return. The investment attractiveness of a typical large-capacity methanol plant has been carried out, the main key factors affecting operating flows have been revealed. The assessment perfomed has showed
the high potential of methanol production projects in Russia.

Original approach to assessment and evaluation of financial effectiveness of an investment project in state area via the life-cycle cost has been proposed. For long-term and capital-intensive projects, such as the construction of social infrastructure facilities with mixed public-private capital, the cost of the project life cycle, which expresses the material assessment of the costs of participants during the cycle of creation and maintenance of the construction object, is a complete and objective financial assessment of the project results, the effectiveness of which is determined by compliance with the target level. Knowledge of the full life-cycle cost in absolute and relative form, as well as its structure, enables execution of the project in the lowest cost form, thus ensuring the most effective investment decision. An economic and mathematical model for calculating the cost of life cycle costs in base and current prices, as well as an analysis of the factors forming it have been presented in the paper.

The content of banking regulation and supervision, its structural and functional elements and features of implementation in traditional and Islamic financial systems have been revealed. Special attention to the issues of evolution of international approaches to banking regulation has been paid. The main models and tools of prudential supervision of Islamic financial institutions-Islamic audit and Sharia financial supervision authority have been characterized. The main problems of implementation of international standards in the activities of organizations providing Islamic financial services, specific features and main directions of development of the system of regulation and supervision of Islamic banks in the context of harmonization of the Supervisory process of Islamic banks and international standards of banking supervision have been analysed.

Theoretical analysis of the new social class of the precariat has been carried out and its scientific status has been clarified. The analysis has been undertaken from the standpoint of basic class theories. Three main approaches to determining the status of a precariat have been considered: the precariat as part of the proletariat, the precariat as a stratum, and the precariat as a separate class. The perfomed analysis shows that the precariat does not fully correspond to any class theory (in all cases certain social groups are excluded from it). The specifics of the precariat, its place and role in modern society do not allow us make an unequivocal conclusion about its status and the people included in it. In this regard an example of the author’s definition of the precariat, which can be used to conduct empirical research on this issue has been given in the article.

Interaction of intellectual capital and social-corporate technologies has been studied. It has been revealed that intellectual capital management allows you to create tools, methods and mechanisms of economic and social impact on participants in corporate relations. Intellectualization of a business entity by pursuing a socially oriented policy will enable it to intensify economic activity in a social manner, improve social relations both within the company and in society, as well as affect the quality of life of people and increase the productivity of public labor. This study is a theoretical springboard for further study of the relationship between intellectual capital and social and corporate technologies, which will allow us to model the dependence, taking into account industry factors.

The growing popularity of mobile multimedia technologies determines the need to study the question of what impact they have on our mental sphere. An overview of domestic and foreign publications on the changes in our mental functions under the influence of mobile phones (in particular smartphones) has been given in the article. The results of a study that shows changes in the properties of students’ attention under the influence of intermediate actions with a smartphone also have been presented in the article. The study was carried out in several stages. Using the survey, the features of students ‘ attachment to their gadgets were revealed. According to the results of two experimental series, the features of students ‘ attention properties in the conditions of interaction with smartphones and without them were diagnosed and compared.

The results of a theoretical and empirical study of the definition of “terrorism” have been presented. As a result of the analysis of works devoted to the psychology of terrorism, five approaches to the definition of terrorism have been distinguished: terrorism as a form of activity; terrorism as a communicative strategy; terrorism as a form of war; terrorism as a form of conflict; terrorism as a form of extremism. Respondents’ associations related to the concept of “terrorism” have been analysed. Three groups of associations with this consept have been emphasized: characteristics, motivations, and consequences of terrorism. Characteristics are related to the assessment of terrorism, the identity of the terrorist, and attitudes to terrorism. Motivations are divided into personal, interpersonal and social. The consequences are manifested at the level of the individual, social group and society. The classification is based on the orientation of associations: negative, neutral (ambiguous) and positive (exculpatory). Emotional, rational and value  components of the attitude to terrorism also have been highlighted.

The results of research on the compatibility of a married couple by role positions and family values as a factor in the satisfaction of spouses with a marriage have been presented. The following psychodiagnostic methods were used as research methods: the test “Role positions in interpersonal relationship” by E. Burn, the questionnaire “Role expectations and claims in marriage” (A. N. Volkova), the method of V. Stolin “Test satisfaction survey marriage”. As methods of statistical analysis, the Mann-Whitney U-test was used to identify significant differences in all parameters of the four formed groups. It was found that satisfaction with marriage directly depends on the compatibility of marriage partners in role positions and family values. As a consequence, couples in which the spouses are compatible on two possible factors are more satisfied with their relations, while spouses whose role positions are incompatible and family values are not agreed are least satisfied with the marriage. The obtained results can be used in the practical work of psychologists.

“Digital double” is a rapidly developing technology in recent years. The term “digital double” appeared a long time ago. For more than thirty years, digital doubles, as virtual representatives of real objects, have been used, in particular, in the space sphere. However, this technology became widely known at the time of the beginning of digitalization processes in order to activate the functioning and development of business. The article explores the possibility of using the resource model “Digital twin of an organization” to describe human behavior in specific situations. The probability of choosing an action is determined from a variety of  alternatives, based on an assessment of the significance of perceived incentives and restrictions. When predicting human behavior, along with external incentives, internal motives for actions and actions should also be taken into account.

The results of an empirical study of the image of the father in older adolescents living in the territory of the Republic of Tyva have been outlined. Our research is devoted to the image of the father in the Republic of Tyva. The contradictions of the mental mechanisms of the image of the father are currently changing from the traditional image of the father as a man and as a parent. The results of an empirical study of the image of the father in older adolescents 15–16 years of age from full and incomplete families of different types have been presented in the article. During the study V. L. Sitnokov’s Human Image Structure (Hierarchical)  method was used. This method allows you to identify the structure of the image of the father in adolescents  from full and incomplete families of different types in the Republic of Tyva.