The article explores the concept of a free economic zone. It is determined that the concept of a free economic zone is not formally updated, but in a collective understanding it is actively used by many specialists in practical circulation. The authors give arguments about the functioning of a free economic zone in Russia and analyze the general position of such zones in the world. The experience and practice of the functioning of free economic zones in the country are diligently monitored, but the main monitoring is concentrated at the Ministry of Economic Development of Russia, whose reports provide positive indicators. The article discusses a cross–section of reporting data reflecting only the functionality of territorial development zones, territories of advanced socio–economic development, special economic zones. Based on a sample of reporting data and discussion of the opinions of various experts, the authors present possible variations of the expansion of the types of free economic zones. In particular, it is proposed to consider options related to meeting the needs of socially low7income citizens, pensioners and other categories of persons in need of assistance and support from the state and society. Thus, it is essential to update the concept of «free economic zone» at the legislative level and to form a unified legal message of the types of such zones.

Digital transformation is a difficult problem for most organizations and their management, but if it is successfully solved, it can ensure market success and effective expansion into new market segments. The article discusses the features of the digital transformation of the organization’s management, determined by the general trends in the development of the modern digital economy at the beginning of the 21st century. To do this, the article examined the corresponding conceptual apparatus and investigated the triune model of digital transformation, which corresponds to a change in the management paradigm within the framework of digitalization of business processes.

An important part of effective crisis management, along with early diagnosis, crisis prevention and bringing the organization out of a crisis state, is the use of risk factors for subsequent development, that is, the improvement of crisis management. Competent crisis management takes into account the characteristics of past crises, thanks to which strategies and approaches to management are gradually improved. It is important to continually analyze crisis management issues to help identify areas for potential process improvement. This is especially true for organizations seeking long–term sustainability and success in complex and constantly changing market conditions.

The subject of research in the article is the problems and prospects for improving crisis management. The study examines current problems and challenges faced by modern crisis management, and highlights prospects for its improvement. The author analyzed the issues and factors influencing the effectiveness of crisis management, systematized current problems of crisis management, noted prospects for its development, most of which are aimed at integrating new technologies, transition to flexible mechanisms for responding to changes in the external environment, in–depth understanding of global risks and special attention to proactive measures to prevent crises.

The process of globalization has been actively developing recently, which is why its impact on the activities of individual organizations is increasing. The degree of such an impact may vary depending on the scale of the organization, the scope of its activities, and, of course, the survival strategy used in the context of globalization. Within the framework of this strategy, it is possible to offer management of the organization’s structure, which, with a competent approach, can bring a lot of positive results to the company. In this study, we consider globalization mainly in the economic sphere. Optimal choice and subsequent management of the organizational structure can contribute to ensuring the survival and efficiency of organizations in the context of globalization. The optimal organizational structure of the enterprise is one of the most important components of ensuring the viability and continuous development of the company. The structure should take into account all the features of a particular company, be flexible at the same time and have a clear and understandable division of responsibilities. A too formalized structure in the context of globalization will not allow the company to quickly transform its activities in response to the ongoing external changes.

The market acts as the most important component of the institution of the modern world. The market means not only the relationship between consumers and sellers, but also the external environment in which they are carried out. In turn, such market relations are significantly influenced by the totality of human choices and decisions (both rational and irrational).

To study the characteristics and degree of influence of various factors (emotional, social, etc.) on decision–making by economic entities, as well as their impact on the market as a whole, a new field of economics — behavioral economics — was institutionalized by economists. In this case, economic entities can be understood as groups of people, a single person, and corporations, enterprises, companies. Behavioral economics extends standard economic theory by taking into account the probability and impact of irrational human behavior on the market.

Thanks to the development of behavioral economics, which is based on the achievements of economic theory, psychology, (more management psychology, economic psychology), sociology, philosophy (attitude to work, money, spending, educated family and cultivated society), marketing (advertising, marketing research) and management (management decision–making, alignment and adjustment strategies, etc.), within the framework of market assessment, more objective results can be obtained, which will contribute to the improvement of decisions made.

The main strategy for each company is a corporate strategy. Corporate strategy is the process of defining and implementing the organization’s long–term goals and objectives. Corporate strategy is essential to the success of any organization. It helps the organization to focus on its strengths, weaknesses, opportunities and threats and develop a plan to address them. It also helps to ensure that all the different departments and units of the organization work towards the same goals and objectives. One of the main reasons for the importance of a corporate strategy is that it provides a basis for decision–making. With a clear strategy, an organization is able to allocate its resources efficiently and effectively, resulting in increased efficiency and profitability. It enables an organization to anticipate and adapt to changes in the business environment. The purpose of this study is to comprehend the concept of «strategy» in the development of the existing enterprise. The features of strategic planning of enterprise work have been considered, the main stages of creation of effective strategy of enterprise business have been determined from definition of goals and tasks to specification of plans for their achievement.

The regulatory framework plays the main role in the system of efficient organization and competent accounting, as well as in the formation of financial statements that meet the needs of management, the requirements of regulatory bodies and other interested parties. In this article, a detailed study of the current state of regulatory regulation of the formation of financial statements was carried out, the most important problems affecting the process of development and improvement of legal regulation of the compilation, verification and co–treatment of the interests of specific groups of users were identified, a system of local regulations (standards) was proposed, regulating the development of internal regulations and accounting standards and the formation of financial and non7financial reporting. The importance and relevance of the study is determined by the fact that the development of an effective regulatory framework should be based on the disclosure of financial statements in all material aspects, which can subsequently stimulate the companies to increase business transparency. The results of the study can be used by management structures to build effective economic policies.

Digital currencies of national banks are becoming more and more tightly integrated into the modern reality. Many countries around the world are at different stages of creating, piloting and implementing digital currencies. Undoubtedly, digital currencies as a third form of money will become our reality very soon. However, each country chooses its own model of creating, piloting and implementing digital currency based on its own preferences, the preferences of the population and the objectives of the digital currency. In this article, we will try to explore the concept of CBDC. Understand what CBDC or digital currency is. We will consider the experience of piloting and implementation of digital currency on the example of China, as well as consider the experience of legal regulation of digital currencies. Thanks to this analysis, we will try to give an unambiguous answer to what CBDC is, which of the existing methods is the most interesting and promising from our point of view, as well as what difficulties arise from the legal point of view with the emergence of digital currency.

The importance of the fiscal function of taxes is due to the fact that without the receipt of financial resources into the country’s budget, most of which are tax revenues, the effective and normal functioning of the state is impossible. The implementation of the fiscal function of taxes also predetermines the possibility of implementing in the future other functions inherent in taxes.

The article examines the leading role of the fiscal function of taxes in conjunction with other functions. An analysis of the dynamics of tax revenues of the consolidated budget of the Russian Federation and the structure of tax revenues for 2019–2022 is provided. The authors note an increase in tax revenues to the state budget, which indicates an increase in the implementation of the fiscal function of taxes.

However, the process of increasing tax revenues is also an indicator of an increase in the tax burden, which is confirmed by the data of the Federal Tax Service presented in the article. Increasing the tax burden can lead to negative consequences for both the economy of the state and the country as a whole. In conclusion, the conclusion is substantiated that the growth of tax revenues to the state budget should be ensured through the development and implementation of new directions for improving the Russian tax system without increasing the tax burden of taxpayers.

The article examines the current trends of investment activity in intellectual property objects. The criteria for recognizing the results of intellectual activity as part of the intangible assets of the enterprise are defined. The economic and legal characteristics of the results of intellectual activity of modern business are given. The main initial indicators and the principles of their determination, in accordance with the new federal accounting standards, for the purposes of assessing the use of intellectual property objects are presented. Economic indicators for assessing the use of intangible assets in the activities of the copyright holder’s enterprise are proposed.

At the present stage of economic development of Russian entrepreneurship, the most important task is the formation of directions for making competent and timely management decisions for further improvement of the management of financial, economic and organizational activities of organizations and the development of competitive advantages in the market.

The constantly occurring changes in the socio-economic relations of the country, taking into account the policy of the state, the dynamics in consumer demand and market conditions, require economic entities to create an adequate enterprise management system based on managerial decision-making. The decisions themselves, of course, are the result of financial analysis, balanced conclusions and action plans, since they are designed to optimize various aspects of the activities of economic entities.

The sports industry today is not only an important component of the socio-cultural life of the population, but also an open platform for the development of entrepreneurial projects in sports. Entrepreneurial activity in the sports industry includes the development of new ideas, the implementation of business plans and the search for investors to introduce new directions.

Currently, the requirements of the markets for goods and services to enter them are quite high, there is high competition for consumer attention and a fairly short time for the launch of new products and services. Therefore, when implementing a new project in a shortened timeframe, entrepreneurs, including in the sports industry, face a difficult task: to take into account the existing critical factors when developing a new direction and reduce the risks during the implementation of the project. In this regard, managerial decision-making skills and the ability to calculate their consequences come to the fore. 

The resource potential of hotel organizations is able to contain data not only on the resources of the enterprise, but also on its capabilities. The development of resource potential can be carried out in suitable environmental conditions, as well as with the availability of specialized technologies. No less important in the development of resource potential are human and managerial resources. The direction in which capacity development is carried out reflects the investment positive aspects and is able to determine the demand for services in the hotel industry.

The actual vector of development will be analyzed in accordance with the components of the resource potential: financial, information, personnel, organizational and, of course, innovative. The study will take into account aspects of organizational impact, namely the values of top management or the hotel chain for successful further development.

Due to the outflow of a large number of international hotel chains, the suspension of the development of hotel projects, with the closure of business enterprises whose activities focused on the supply of new goods, technical units for hotels, a strong impact on the current situation was formed and exerted. All these processes, in turn, make it difficult to build forecasts and prospects.

Based on the conducted research, the article presents methodological recommendations on the choice of implementation of the coordination organizational and management body of the cluster in the aspect of its information and communication interaction, depending on the type of cluster. It also describes proposals for flexible adaptation of cluster employees based on change management, aimed at overcoming resistance to innovations. The recommendations described in the article will make it possible to effectively implement in Russian clusters tools for automating the processing of requests to determine the authenticity of the subject, extraction and parallel processing of the targeted information pool while maintaining its speed, while optimally revealing their advantages in each practical case, realizing synergetic and multiplicative effects, as well as obtaining opportunities to consolidate the result and subsequent replication of such experience.

International wholesale trade has significant development potential when organizing new mechanisms of interaction using e–commerce. E–commerce is becoming a tool for reducing costs for cross–border trade operations, providing enormous opportunities for organizing trade activities in the B2B sector. In particular, e–commerce at the international level makes it possible to overcome traditional barriers to cross–border trade, increase the manageability of business processes and change approaches to the formation of value chains. The article highlights that the activities of large retailers in the above direction have an accumulating influence and, with a targeted systemic organization, will create a unified business infrastructure for the functioning of e–commerce at the B2B segment level. It is emphasized that in the long term, these processes can have a significant impact on the state of trade in the country as a whole, stimulating activity and the reproductive effect.

The management system of a modern organization includes the development and application of methods to stimulate sales of its products to consumers. The sale of finished products is the final stage of the entire production process of the enterprise, which begins with the investment of financial resources in raw materials and ends with the provision of manufactured products to the final buyer.

The relevance of issues related to the development and application of sales promotion methods in the organization’s management system in the modern market is increasing every day, since the level of consumer demand for finished products is an important point in the organization’s activities: the higher it is, the higher the efficiency of the enterprise and its profitability. The significance of the study of the sales management system in an organization is that in the conditions of a developing market and growing competition between sellers for sales markets, there is a need to debug marketing communications for each enterprise, therefore, the development and application of sales promotion methods, including a set of measures to stimulate personnel responsible for sales, the introduction of a corporate employee training system, constitute an integral part in the management system of organizations.

Stimulation of domestic seed production is important for strengthening food security and economic development of the crop production industry. It is necessary to ensure the stability and viability of the agricultural industry and to reduce the risks associated with dependence on imported seeds. This article considers the main factors that have formed this dependence, as well as the main ways of solving the problem of import substitution in this industry. Sugar beet producers are most dependent on foreign seed suppliers, but in terms of seed market volumes, the most vulnerable crop in terms of domestic seed production is sunflower. For some crops Russia has reached self–sufficiency — winter wheat, rice and buckwheat. Localization of production and increase in royalty rates contribute to the development of domestic seed and breeding industries, providing the necessary private investment.

At the present stage of development of the market economy, organizations have to work in a tough competitive mode and in conditions of active introduction of innovative technologies. Effective sales management of the company contributes to the implementation of marketing goals of modern business structures. Due to the fact that the company’s entry into the market requires an instant response to consumer requests, an individual approach to projects and, very often, the fulfillment of orders in a fairly short time, the development of a set of methods for managing the company’s sales is an urgent topic in modern market conditions. The company’s sales management is a complex and multi7stage process aimed at ensuring stable income and high profits through the implementation of a competent and adequate sales management system. The ambiguity of the practical development of the methodological foundations of the company’s sales management lies in the absence of a unified approach, due to the fact that for one manager effective sales management consists in motivating employees responsible for the sale of products or services, other managers tend to the position that successful sales can be built by conducting purposeful work with sales channels, the third category of managers puts emphasis on to implement mechanisms for automating relationships with their partners.

The article discusses modern logistics processes and related problems. The main emphasis is placed on the ongoing changes associated with computerization and informatization penetrating into all spheres of our life. Having identified information not only as a resource of economic activity, but also as a potentially problematic system, nevertheless, the need to attract information resources to management within the framework of the logistics process has been proven. Problems of information support for the transportation process are considered in the aspects of information about the condition of the cargo and its location; tracking and monitoring of vehicles in the format of basic programs for tracking the movement of goods, namely: warehouse management systems; transport tracking and monitoring systems; programs for managing transport logistics processes. The article also examines the current domestic experience and practice of using information technologies, indicates the obstacles to their implementation, and develops directions for computerization in the field of logistics. In conclusion, the main promising directions for the development of information support for the transport process are the use of the capabilities of artificial intelligence and machine learning; the development of digital platforms that will allow logistics companies to improve the interaction of all participants in the transport market and the development of autonomous vehicles.

Business development and the formation of competitive advantages is the key to the success or failure of any commercial organization. Strategy is a tool for sustainable development and a mechanism for business transformation in an uncertain environment. In addition, if the company does not have a strategy, it may be difficult for employees to determine the correctness of tactical actions, as a result of which the company’s effectiveness is significantly reduced. The development of an organizational development strategy provides the company with important competitive advantages, including productivity and profit growth; improvement of interpersonal communication skills and hard work of employees; job satisfaction and motivation, etc. Timely and competent development of a development and growth strategy can help the manager to promote the company to a new level, ensure competitiveness and sustainable development in an unstable external environment. An effective strategy is flexibility that allows a company to quickly adapt to changing circumstances, use new opportunities and remain relevant in a dynamic market where customer interests change quite dynamically.

Today, information technologies are widely used in society both in the field of public administration and in the commercial activities of modern enterprises. The article discusses the application of modern approaches and information technologies in the commercial activities of business structures. Representatives of the Russian business community note that the use of innovative management approaches and information technologies in production activities significantly affects the efficiency of activities and the speed of business processes. In the course of the work, current approaches and technologies that can become widely popular among commercial enterprises were considered and the experience of using innovations in the activities of modern enterprises was analyzed. The role of information technologies and modern approaches in the company’s commercial activities is very high. Innovations are involved in enterprise management, in accounting for the performance of the organization, planning business projects, and information exchange. Thus, the application of modern approaches and information technologies in the commercial activities of enterprises is currently a key trend in the development of entrepreneurial structures.

In modern conditions, the domestic economy and Russian business are focused on overcoming the negative consequences of the suspension of integration interaction between the Russian and Western economic communities, caused by both crisis phenomena in the economy and sanctions pressure. The article examines the role of strategic resource management in ensuring the vital activity of the organization. The relevance of the research topic is due to the fact that the instability of the conditions for the life of companies currently calls for a strategic approach in the management of organizations. The successful life of an enterprise is based on the effectiveness of its activities and effective management, including strategic resources. It is noted that the management of strategic resources of an organization and the definition of its life cycle is an important tool in the formation of a development strategy and ensuring the viability of a business. The ability to ensure the viability of an organization through the competent management of its strategic resources is a prerequisite for the economic sustainability of a business, its competitiveness in the market and a factor for further growth and efficiency.

This article looks at the key role of goal management (MBO) in the multifaceted beauty industry. Drawing on the foundational ideas of Peter Drucker, the study sheds light on how MBA promotes alignment of individual roles with the overall goals of organizations. This bridges the gap between theory and practice by clarifying the practical application of MBO in beauty industry enterprises. The paper highlights the adaptability and flexibility of the system, the attributes needed, given the unique characteristics of the beauty sector. In addition, the article touches on ancillary management tools that complement MBO, providing a holistic approach to managing the beauty industry. The article will be useful for beauty stakeholders, management scientists and those interested in innovative organizational strategies.

The article describes emergency situations caused by a fire on the ship. The relevance of the topic under consideration is confirmed by the urgency of the problem, which has not yet been solved. Fires continue to occur at various water transport facilities, bringing huge financial losses, and in the most catastrophic cases — the death of people. As a result of this circumstance, the importance of the fire safety system on the ship increases. Individual elements of the system can be introduced at the design stage of the vessel. At the next stages of the life cycle of a water transport facility, the serviceability of electrical equipment and the «human factor» acquire a significant influence. Elementary compliance with fire safety rules can prevent an emergency. In this regard, information about the causes of fires at water transport facilities is useful. The article provides statistical data on fires on ships over the past decade. The emphasis is on various forces and means to eliminate fires. It is proposed to conduct training exercises for the rapid elimination of fire in possible places of ignition. The conditions for ensuring the fire safety of the vessel are determined, related to the own capabilities of the ship’s crew and the availability of assistance from coastal rescue services.

The sports industry today is not only an important component of the socio7cultural life of the population, but also an open platform for the development of entrepreneurial projects in sports. Entrepreneurial activity in the sports industry includes the development of new ideas, the implementation of business plans and the search for investors to introduce new directions. Currently, the requirements of the markets for goods and services to enter them are quite high, there is high competition for consumer attention and a fairly short time for the launch of new products and services. Therefore, when implementing a new project in a shortened timeframe, entrepreneurs, including in the sports industry, face a difficult task: to take into account the existing critical factors when developing a new direction and reduce the risks during the implementation of the project. In this regard, managerial decision–making skills and the ability to calculate their consequences come to the fore.

The activities of economic entities in modern market conditions necessitate the formation of an organizational structure of enterprise management that can meet the goals and objectives of the company, as well as meet the challenges of internal and external factors. The relevance of the consideration of theoretical approaches to the formation of the organizational structure of enterprise management is due to the importance of the separation of powers of the company’s personnel for the organized interaction of management bodies and the distribution of job responsibilities among employees. The formation of the organizational structure of enterprise management is carried out with the aim of sustainable ordering of the set of interrelated components that ensure the functioning and operation of the enterprise as a single well–functioning mechanism. Organizational management structures are created at enterprises in order to coordinate and monitor the activities of all services of the enterprise and its personnel. The formation of the organizational structure of enterprise management is carried out with the aim of sustainable ordering of the set of interrelated components that ensure the functioning and operation of the enterprise as a single well–functioning mechanism.

Modern circumstances of severe sanctions pressure actualize the issues of import substitution of products of foreign manufacturers who have left Russia. The high–level import dependence of the domestic market of rehabilitation equipment contributes to the risk of reducing the quality and availability of medical care for the rehabilitation of patients. The lack of necessary rehabilitation products to equip medical institutions leads to an increased need for the development of internal competencies for the development and production of technical means of rehabilitation. The selection method of promising products for import substitution is described in the article. The algorithm of actions suggested by this method is presented, a model for the selection of promising products (evaluation of their market potential) is given. The use of the method is considered on the example of assessing the market potential of the neurorehabilitation system.

In today’s rapidly changing global landscape, corporate social responsibility (CSR) has become an important component of the activities of enterprises striving for prosperity and maintaining a positive public image. According to the School of Classical Economics, the only task of the company is to obtain maximum profit by legal means. Within this framework, the company — by its nature — strives for economic benefits, according to which it is evaluated as successful or not, and does not seem to care about its social responsibility. However, with the development of social production and the rapid increase in the number and size of companies, much attention has been paid to the «theory of stakeholders», and it has become the subject of research. In fact, some researchers are putting forward innovative views on CSR, which is increasingly becoming a matter of serious concern, and as a result, more and more guidelines related to CSR are being implemented at the international level. Meanwhile, various coalitions, codes of conduct, valuation methods and investment standards have been developed for companies. But even though the concept of CSR is widely recognized around the world, there is still no consensus on what CSR is, what it covers and how it should be applied.

The prospects for the development of Arctic regions are of great interest today for the entire scientific community, in view of the strategic status of these territories. The implementation of large resource projects is impossible without preserving and developing its demographic potential. This article discusses issues related to the state and development of the demographic potential of the Arctic regions of Yakutia. The role of natural growth and migration in the formation of the population of the Arctic regions was revealed. Understanding the reasons for the outflow of the population will allow in the future to form a modern regional policy regarding the spatial development of the Arctic regions of Yakutia. The subject of the study is the demographic potential of the Yan group of districts. Interest in the group of regions under consideration is caused by a historically formed territorial production complex for the extraction of ore minerals (primarily tin and gold), as well as promising plans for the development of new deposits. The creation of energy (PATES) and transport infrastructure (Yana road, Nizhneyansk and Ust7Kuiga ports) allows us to assess the regions of the Yan group as a single promising zone for the growth of the republic’s Arctic economy. Due to the above circumstances, it becomes necessary to assess its demographic potential. The materials for the study were the official data of the territorial body of the Federal State Statistics Service for the Republic of Sakha (Yakutia), presented in annual statistical collections.