This scientific article examines the impact of the Fourth Industrial Revolution (Industry 4.0) on innovation management. The potential challenges and opportunities faced by managers in modern business are considered. In the context of technological changes affecting the business environment and the economy, it is possible to track how the development of innovative technologies affects business processes. Based on this analysis, conclusions can be drawn about the need for adaptation and response in the principles of the organization. The article analyzes the concepts of Industry 4.0 (digitalization and automation of production processes, the introduction of artificial intelligence) as significant factors affecting management activities, corporate culture and the introduction of innovative technologies.

The concept of the fourth industrial Revolution is becoming the basis for structural challenges and technological risks for enterprises in various industries. This paper discusses the issue of rethinking the corporate structure, the nuances of introducing innovative technologies into production and management, as well as changes in product requirements on the part of a potential consumer. Based on this analysis, conclusions and recommendations have been formed for managers on the implementation of Industry 4.0 tools, their adaptation and integration into current business processes.

The study identifies the features of wage systems that directly affect their implementation in automated programs. The complexity of salary calculation, and sometimes the inability to implement a particular system in an automated program, is the main reason for the rejection of more modern wage systems. A comparative analysis of automated programs has been carried out, which makes it possible for an organization to choose a remuneration system not from the point of view of what the existing automation system offers, but from the point of view of necessity and compliance with the business processes of the organization. This will make it possible to apply more efficient and fair payment systems that will meet current trends and requirements of the labor market. The functional capabilities of the programs in terms of calculation and remuneration are defined. The directions of development and application of digital technologies for calculation and payment of labor are highlighted. The development of new technologies makes it possible to create a digital environment for payment.

Banks have been using technology for decades to improve their operations. However, the pace of digital transformation has accelerated in recent years.

The impact of digital transformation on the banking sector is very significant. Traditional banks must adapt to the changing digital landscape or risk losing customers to more digitally savvy competitors. One of the most significant consequences of digital transformation for ordinary banks is the change in customer expectations. Now customers expect uninterrupted and efficient banking services through all channels, including digital ones. This forces ordinary banks to invest in digital technologies in order to remain competitive.

Another impact of digital transformation on conventional banks is the change in the way banks interact with customers. In the past, banks used physical branches as the main means of interacting with customers. Something more is needed to remain competitive. Banks now have to interact with customers through several channels, including mobile apps, online portals and chatbots.

All these and many other digital innovations are transforming the banking sector and necessitate the study of these phenomena.

Cash is an integral part of the functioning of any enterprise, and the movement of money makes it possible to analyze the two most important indicators of any enterprise — liquidity and solvency. The potential negative consequences associated with the possibility of the next phase of the global financial crisis unfolding are reinforced by the presence of systemic contradictions in the national economy. The consequence of this is a decrease in the level of solvency of Russian enterprises, which undermines investor confidence in them.

The subject of the research in the article is the theoretical and methodological foundations and practical aspects of enterprise solvency management.

The subject of the article is the peculiarities of interpretation of transactions related to financial investments in shares and shares of limited liability companies. The methodological basis of the study is analysis, synthesis, deduction, scientific abstraction and generalization of the results obtained. The study is based on an analysis of domestic federal accounting standards, international financial reporting standards, as well as economic literature on the topic. The article highlights terminological inconsistencies in relation to the name of assets reflecting financial investments in shares and shares of other organizations both within Russian standards and between Russian standards and IFRS. The author presents the relationship between the classifications of investments in shares and shares of other organizations with their presentation in the balance sheet and the way their value changes. A proposal has been made to introduce a classification for financial instruments based on a risk–based approach. The article analyzes regulatory documents in order to substantiate their inconsistency and inconsistency in relation to the classification of assets to improve the usefulness of reporting data provided to external users. The choice of a more objective classification of assets for external users to improve the usefulness of reporting information is justified.

The development of the accounting and reporting system in Russia at different historical stages mostly corresponded to the requirements of the time and the state of the economy. At some times, the balance sheet compiled in our country was a role model for other countries, at others, we needed foreign experience to draw up relevant and adequate reporting. Despite the differences between Russian (federal) accounting standards and international financial reporting standards, it should be noted that common approaches are used in the formation of most financial reporting indicators. In this regard, the purpose of this article is to study the circumstances that influenced the process of evolution of the balance sheet as the main source of information about the financial and economic activities of the organization, consisting of several stages, as a result of which the main form of reporting was modified and changed into the desire to meet the requirements placed on it by various users. Therefore, the main goal of the study was to study the most important changes in approaches to accounting and reporting in terms of the emergence of new types of assets, the transformation of evaluation criteria for property and liabilities. In this regard, the accountant is required not only to follow the requirements of regulations, but to apply professional judgment and a creative approach in each specific case, especially in terms of generating reporting that must be reliable, transparent and meet the requirements of various user groups. In this article, the author made an attempt to critically evaluate the evolutionary transformations of the main reporting document — the balance sheet and some of the advantages and disadvantages of professional judgment and creative approach used in its preparation; attention was paid to the consequences of unreliable reflection of indicators in financial statements on the business reputation of the company and its further development.

The article analyzes the use of bloggers as an effective tool for promoting telecommunications companies on social networks and video hosting sites. The author examines in detail the key advantages of cooperation with influencers, such as increasing brand awareness, significantly expanding the reach of the target audience, increasing sales, increasing consumer engagement and loyalty, as well as improving the company’s image as modern and keeping up with digital trends.

The article highlights the potential risks of working with bloggers, including the high cost of popular influencers, the possibility of encountering low–quality blogging sites with fake audiences, the threat of reputational losses, legislative restrictions in the field of advertising certain services and the lack of full control over the content created by the blogger.

To minimize risks and increase the effectiveness of collaborations, the author gives detailed recommendations on the selection of suitable bloggers. Among the key criteria are: the correspondence of the blogger’s audience to the company’s target audience, a high level of subscriber engagement, the relevance of content to the brand’s theme, successful experience in advertising integrations, as well as adequate cost of services. Telecommunications companies are advised to use special social media monitoring services to analyze the quality of the audience of influencers.

In conclusion, it is emphasized that a systematic approach to planning advertising campaigns with bloggers, constant monitoring of their implementation and a comprehensive assessment of results on a number of qualitative and quantitative indicators will allow telecommunications companies to maximize the benefits of cooperation with influencers and achieve high efficiency of investments in blogger marketing.

Growing competitive pressure and problems of customer churn in the telecommunications industry determine the need for an intensive transition to customer–centric service. The article studies the features of the implementation of a client–centric model of customer service using the example of customer service in the field of telecommunications and communications. The key stages and principles of transition to a customer–centric model are formulated, and the maturity levels of the customer relationship management system are highlighted. Based on the analysis of scientific literature on the research topic, the features and key approaches to managing customer service, development and strategic planning in the activities of telecommunications companies are determined. Objective differences are established in building relationships with B2C and B2B client segments. Based on the results of the study, recommendations are formulated for the implementation of a client–centric model of client service in the field of telecommunications and communications, suggesting a transition to an integrated construction of a client–centric business model for the telecommunications business. It is emphasized that despite the historical tendency towards short–term planning in the telecommunications industry, a customer–centric business model is becoming increasingly in demand in inextricable connection with the ecosystem approach and maximum customer retention.

In today’s rapidly changing digital landscape, technology companies face unprecedented challenges in managing innovative projects in an environment of constant turbulence. This article examines the complex dynamics of innovation in technology firms in the context of the rapid evolution of digital technologies. It identifies the key challenges faced by project managers, including the need to adapt to breakthrough technologies, meet rapidly changing market demands, and foster a culture of innovation in organizations. Based on an extensive literature review and empirical evidence, this study reveals the complexities of managing innovative projects in a turbulent digital environment. It discusses strategies to reduce risks, increase project flexibility, and facilitate collaboration between different teams. Analyzing these problems, this article aims to provide valuable information and practical recommendations to technology companies seeking to effectively manage innovative projects in an era of rapid development of digital technologies. By understanding in detail the current landscape of technological innovation, organizations can develop adaptive strategies to address the challenges of digital turbulence and capitalize on emerging opportunities for growth and competitiveness.