The publication considers topical issues of formulation, positioning and development of management theory in the system of socio-economic sciences and disciplines. The paper identifies signs, analyses the reasons, substantiates and proposes approaches, develops options for solving the systemic crisis of management science, its renewal and development in modern socio-economic conditions. The research presented in this publication determines and substantiates the key areas for improving the theory as a fundamental basis for the development of a complex of management disciplines. The authors propose and disclose the step-by-step content of the roadmap for the progressive expansion and deepening of research of modern concepts of management theory, their approbation, adaptation and use in scientific and educational spheres. 

The formation of an innovative economy imposes new obligations on various industries and spheres of activity. The relevance of using new management methods and approaches is increasing. The identification of methods for integrating HR practices used by organizations in the process of digital transformation into the strategic context of the information society is of both scientific and practical interest. The challenges facing the Russian economy motivate the management of Russian organizations to respond in a timely manner to the dynamism of the external environment. The systematization of the main provisions of the Concept of Development of the Russian Federation until 2020, reports of consulting companies, reports of leading Russian banks - the best employers in Russia indicates the readiness of the latter to respond to external threats of the new strategic context. Further improvement of management methods and personnel practices will ensure both the development of the Russian economy as a whole and the attractiveness of Russian organizations for highly qualified specialists. In the context of the information society, it is recommended to continue the consistent and systematic implementation of new management techniques.

Constantly changing environmental conditions, in addition to the lack of resources, are one of the biggest obstacles in the implementation of various projects and programs. Currently, companies associated with project management are trying to identify approaches that will allow them to effectively manage projects and programs in an unstable environment. The article examines such promising approaches to project management as sustainable, “green”, value-based project management. The paper analyses the experience of foreign and domestic companies in applying these approaches in their activities. The authors define the main methodological recommendations and standards on the basis of which project management is carried out within the framework of these approaches.

The article theoretically substantiates the importance of the category “management culture” as part of the organizational culture in the formation and implementation of the organizations strategy and separately considers some of its elements. The paper presents the categories and subcategories of management culture: strategy, organizational structure, regulation, technology, information systems, control, incentives. The study analyses the importance of the strategy as one of the elements of the management culture and the ratio of goals. The paper evaluates the factors that determine the success of planning and implementing the strategy. The article pays special attention to the discussion of information technologies as one of the elements of management culture, intensity and options for the development and implementation of modern technologies in business process management. When discussing processes as one of the elements of the management culture, the author emphasizes the complexity of managing processes and the importance of their consistency for achieving the goals of the organization. The study concludes, that the main role of management is to achieve the goals of the company using a certain number of employees, management methods and controls, which are regulated by the management culture, which is an integral part of the organizational culture of the company. 

The article considers approaches to the state regulation of digital film distribution, evaluates them. The paper generalizes them in the form of proposals for anti-piracy regulation, promotion of original content of online cinemas in international markets, as well as for effective interaction of online cinemas with the Ministry of Culture and the Cinema Foundation. This will resolve the issue of serious competition to traditional cinemas, since the viewer has the opportunity to watch their favorite films without leaving home, and also related to the start of work on their own exclusive content of a large number of digital platforms. The state obliges digital platforms to provide information about the number of views of their content in a single automated information system. This information helps to assess the effectiveness of budget support for cinema, since there are examples of films that did not collect a large box office at the box office but were able to gain more than one million views on the Internet.

The article considers the evolution, forms and current situation in the field of education based on information technologies (ITE). The authors investigate directions of changes in the educational sphere as a form of activity, as well as the system and process of knowledge transfer under information and communication technologies (ICT) influence. The paper defines the general properties of the forms of education, based on information technologies. The authors use as a tool of studying the impact of the information and communication technologies on educational institutions and on a learning process the idea of a value chain and employees routine loops reflection in it. The study highlights three areas in which information and communication technologies are changing educational organizations: pedagogics, infrastructure, and organization. The article shows how these changes are seen in the value chain. The paper considers a number of trends in the widely understood process of digitalization of education, the COVID-19 pandemic impact on the development of on-line education, evaluates the existing experience of such education and the limits of its applicability.

The course of modernization and innovative development proclaimed by the country's leadership stimulates the innovation process at enterprises. However, being engaged in the development and implementation of innovative projects in the activities of the enterprise, management of enterprises is faced with some barriers caused by the specific features of such projects. The article analyses the current state of affairs in the management of innovative development of the agro-industrial complex of the Penza region. The paper determines the existing problems and prospects in the management system of innovative projects in the specified area. The study carries out an assessment of the innovative potential of agricultural organizations of the Penza region. The authors propose a model for managing innovative projects based on a systematic approach, substantiate the application of the differential method in determining the strategy of innovative development, describe operating models for each type of strategy.

The article aims at a conceptual explanation of the components of digital transformation, including such concepts as “digital organization”, “digitization”, “digitalization”, and “digital “destruction”. The reviews of research in the field of digital transformation have shown that there are different explicit definitions of concepts and they are quite heterogeneous. This made it possible to develop definitions of the relevant concepts, resulting in two different conceptual clusters: arbitrary and involuntary concepts. The first cluster covers concepts grouped around the result of a digital organization. The second cluster refers to violations that give rise to a marginal organization. Based on the review of research on digitalization the author presented a typology of digital organizations, which includes four types: analog organization, digital organization of the first, second and third types. The developed typology is a classic version of the typology: two types with minimum and maximum digitalization, which correspond to the end points of this combination. Between them are two more types with a consistently increasing intensity of digitization. It is obvious that the digitalization of organizations begins with the second type, which is characterized by the rapid application of digital technologies and gradually increases to the fourth type, which represents the strategic integration of digital technologies.

The article analyses the experience of the Russian distribution company of the market of aesthetic medicine in implementing the communication strategy of a new educational product in a turbulent marketing environment. The paper formulates the principles of establishing profitable communication with core audiences, substantiates the choice of marketing communications instruments, as well as the techniques for their combination and the development of advertising material used for achieving synergistic effect from marketing and advertising activities. The authors notice a high value of Integrated marketing communications in the projects of launching new products to the market. The results of the study can be used by marketing specialists to form an effective communication system in small and medium-sized businesses that provides a commercial enterprise with a highly profitable result from advertising campaigns with limited deadlines and budgets.

Digital transformation is more focused on the management aspects of digitalization. It is associated with a large-scale process of implementing digital technologies and corresponding organizational changes. The article reveals the features of designing business processes of petrochemical enterprises in the context of the transition to the digital economy and the introduction of new technologies in the production process. The paper identifies the main technologies of Industry 4.0 used in the chemical and petrochemical industries. The study analyses the key technologies and drivers of the development of traditional and digital production, as well as the barriers to their implementation. The author summarizes the key principles on which Industry 4.0 should be based in order to support effective decision-making in the industry. The paper notes that the design of business processes is determined by the production technology. In the direction of improving business processes, there is a need for wider use of decision support systems based on artificial intelligence and expert systems. The authors developed a model for the implementation of production processes that takes into account the design features of business processes of industrial enterprises in the conditions of digitalization of the economy. The distinctive feature of the presented model is the combination of the life cycle and the value stream with a structured approach to defining the components of Industry 4.0.

The article considers the basic concepts of the system of business tourism in Russia and analyses the directions of its organization. The paper lists the economic and socio-cultural factors influencing the behavior of business travelers in Russia. The author formulates recommendations for the main directions of business tourism, taking into account the factors of the external and internal environment that affect the behavior of a business traveler. The study formulates the requirements of the host party for business travelers and companies organizing business tours. The article determines the factors and conditions of accommodation of business travelers in hotels and places of temporary accommodation. The paper describes the ways of holding incentive events for business travelers in the venues of exhibitions, congresses and business meetings. 

The article considers the geostrategic territories of the Russian Far East and the Arctic. The paper emphasizes the need to ensure the accelerated socio-economic development of these territories in order to preserve and strengthen the positions of Russia as an energy and mineral-raw superpower. In the course of analyzing the demographic situation, the authors identified the main reasons for the migration movement of the population, and also assessed the impact of the demographic situation on the socio-economic development of the Russian Far East and the Arctic. The study established that the attraction of labor resources to the extractive industry would quickly increase the gross regional product from the use of the existing resource and energy base of the macro region. The use of the natural resource potential of the Far East and the Arctic will strengthen the status of Russia in the international arena as an energy and mineral-raw superpower.

The current system of customs administration provides a solution to complex economic and social problems. It is focused on the formation of value and consumer utility within the framework of the functions performed. In this regard, the quality of such a system is of particular importance. The article investigates the application of the value approach to the customs administration system. The paper carries out the analysis of the value chain formation. The study defines the approaches to the value assessment for each subject of the customs administration system. The paper proposes an integrative model that contributes to increasing the value of customs services in the system of service-oriented customs administration. The author draws conclusions about the role and significance of the value of each subject of the customs administration system in the formation of public value. The presented research is based on the concept of a holistic-evolutionary approach.

The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations.

The patent system of taxation in the Russian Federation and the conditions for its application have changed several times since 2006. In connection with the abolition of the single imputed income tax from 2021, the relevance of the application of the patent tax system increases. The article analyses the development of the patent tax system, its role in budget revenues, identifies positive and negative aspects, and problematic issues of its application in connection with the changes made since 2021. The authors carried out a comparative study of statistical data on taxation for the city of Moscow and the Chuvash Republic. The paper performed the theoretical calculation of the potential annual income for certain types of economic activity in the conditions of the updated patent taxation system for the city of Moscow and certain regions: the Republic of Tatarstan, the Chuvash Republic and the Republic of Mari El. According to the results of the study, it is concluded that it is advisable to regulate the cost of patents for the subjects of the Russian Federation.

The article presents historical and modern aspects of the theory of entrepreneurship, the role of entrepreneurship in the socio-economic life of the country. The paper considers the reasons: why the state should create conditions for the development of small and medium-sized businesses. The study gives criteria for defining small and medium-sized businesses in Russia and in the European Union. The author studies and presents the main indicators that characterize the degree of development of small and medium-sized businesses in terms of their involvement in the economy. The article gives the classification of the main measures to support small and medium-sized businesses in countries with a developed business sector. The paper considers the main measures of state support for entrepreneurship in Russia and assesses their effectiveness.

The article considers the integrated Lean Six Sigma methodology. The author shows that today enterprises use the Lean Six Sigma methodology to improve production indicators, optimize the product portfolio, achieve strategic goals. The paper clarifies the essence of the American (Six Sigma) and Japanese (Lean) enterprise management methodology. The study highlights some features, system tools and methods of continuous improvement in the framework of the implementation of the integrated Lean Six Sigma methodology at the enterprise. The article highlights a number of key success factors for the implementation of this methodology. The paper proposes the criteria for assessing the readiness of the enterprise to its implementation. The scientific novelty of the study is that the author identified the advantages and problems of implementing the Lean Six Sigma methodology at enterprises. The author made a proposal on the need for mandatory assessment of the company's readiness to work on the Lean Six Sigma methodology using fuzzy logic tools, and also highlighted the stages of its implementation. The practical significance of the work done is that it can serve as a basis for further scientific research in the field of the Lean Six Sigma methodology.

The author carried out research of the list of issues related to the field of internal audit, namely its role in achieving the effectiveness of the internal control system. The article logically emphasizes the significance of the research area, discloses the objectives and procedure for conducting internal audit. The paper reveals the issues of the organization and functioning of internal audit as a tool for solving the problems of the company in order to increase the efficiency of its activities and investment attractiveness. From a scientific point of view, the study becomes relevant due to the problems presented and the proposed solutions. Among the identified problems there are such as inefficiency of internal audit, errors of subordination, etc.

The article presents the results of a study of the Russian crowdfunding market, within the framework of which reveals the content of the concept of “crowd finance”, describes the main segments - crowdfunding, crowdlanding and crowdinvesting. The paper analyses the structure of the crowdfunding ecosystem in Russia, identifies its specific features. Based on the analysis of the industry legislation, the study reveals the problematic points, justifies the need for introducing appropriate adjustments. According to the results of the study, the author proves the need for further development of crowd technologies in the domestic financial market, primarily due to the improvement of external conditions and regulatory mechanisms. The paper used the following scientific methods and approaches: observation, comparison, generalization, analysis, logical and system-structural approaches.

The article considers the essence of the company's market value, clarifies the concept of enterprise capitalization. The author analyses Russian and foreign studies devoted to the identification of quantitative factors that affect the market value of companies. In the analysis of domestic research, the author pays special attention to the oil and gas and electric power industries of the economy. The analysis of foreign studies includes companies from Italy, Indonesia and Jordan. The paper analysed the structure and dynamics of the Russian stock market, the influence of revenue, net profit, the level of dividend payments, return on assets, the ratio of borrowed and own funds, as well as the return on sales by the amount of the market value of electric power companies whose shares are traded on the Russian stock market. The study identifies the main quantitative factors affecting the capitalization of companies. The author determines the directions of further research. 

Financial development of a country is a broad concept and can be measured in different ways. The article presents the indicators of financial development applicable for the development of the Financial Development Index (FDI) of a particular country. Financial development index could be used to rank and compare the level of financial development among countries or to test the relationship between financial development and economic growth. The paper points out the advantages and limitations of several methods including standardized method, Principle Component Analysis (PCA) method, Data Envelopment Analysis (DEA) method. The author also suggests to use Data Envelopment Analysis as an updated and advanced method to construct Financial Development Index. It is expected that this method will strengthen the quantitative approach in the research of financial development and economic growth.

The assessment of economic stability and solvency is the main element of the analysis of the financial condition necessary for control, allowing to assess the risk of breach of obligations under the calculations of the enterprise. The purpose of the study was to assess the economic stability of the organization and develop measures to improve it in a market economy. The subject was the study of the financial condition of the organization in the aspect of economic stability. The paper evaluates the results of the economic activities of the micro-enterprise LLC “Solveks Group”. The author gives the characteristics of the organization, investigates the reporting indicators to identify errors in enterprise management. The enterprise was unprofitable for a long time, but recently began to make a profit. It became necessary to determine whether this trend is really positive, or whether it hides new problems. The study carries out an analysis of the liquidity and solvency of the organization, during which identifies a number of problems. The author makes recommendations for improving financial stability.

The article analyses the impact of the COVID-19 pandemic on the financial state of enterprises in the fish and seafood processing industry in Vietnam. The most important condition for maintaining stable development is effective financial management of the enterprise. During the pandemic, when demand decreased, this led to a reduction in supply. The state of imports and exports was difficult due to the lack of human resources due to the health situation, the closure of the country's borders. This circumstance has seriously affected production, and, consequently, the financial situation of fish and seafood processing enterprises. The paper concludes that the financial management system of these enterprises should be aimed at their effective use in the face of emerging problems. The author proposes solutions for increasing the financial resources of enterprises.

The article actualizes the issue of studying the experience of forming an effective management system of social protection of the population of the region. The paper considers the main socio-geographical, natural and climatic features of the region, ethno-cultural features that determine the formation of an effective social protection management system of the republic. The author notes that the underestimation of these features of the formation of the social protection management system in the Altai Republic significantly reduces its effectiveness. The study considers the structural divisions of the Ministry of Labor, Social Development and Employment of the Population of the Altai Republic and subordinate institutions. As a result of the analysis of Internet resources as well as theoretical analysis of the reports of the Ministry of Labor, Social Development and Employment of the Altai Republic, problematic areas of the functioning of the social protection management system of the republic were identified. 

The article considers the problem of educational migration of the population from the Republic of Buryatia. The paper presents the preliminary results of the author's sociological research, within the framework of which an anonymous survey of high school students in Buryatia and an expert survey of directors of general education institutions in Buryatia were conducted. The results of the study indicate a high educational migration potential among Buryat school graduates, for whom the presence of the specialty / field of study, the quality of education and the availability of budget places are significant choosing an educational institution. The study also analysed secondary data from the Ministry of Education and Science of the Republic of Buryatia, obtained at an official request, and statistical data from the Territorial Body of the Federal State Statistics Service for the Republic of Buryatia, which made it possible to determine the scale and direction of educational migration from the Republic. 

The article considers the social activities of non-governmental organizations in relation to families with children in the context of the modernization of the system of social services for the population, which is aimed at encouraging citizens to independently overcome life difficulties. The paper analyses the social activities of commercial and non-profit organizations, innovative technologies, the quality and variety of services provided to families in need. The authors determine the main barriers to their interaction with government agencies. The study notes, that social activities of commercial and non-commercial organizations expand the range of social services, their accessibility to the population, improve the quality and efficiency. The paper defines the priority directions of activities of socially oriented NGOs in relation to families and children in the context of Russian realities: assistance to families in the development and upbringing of children, assistance in employment and adaptation of mothers, social support for families in need, etc. The study established that the non-governmental sector responds quickly to the needs of citizens and acute social problems, which allows it to be an effective performer of social services. The authors conclude that in Russia it is necessary to form an effective management system for the development of non-governmental organizations as providers of services to families in need, optimize inter-sectoral collaboration. Social activities of the non-governmental sector have great potential and development prospects.