Vol. 15 No. 1 (2026)

The article substantiates the role of agrotourism as a promising direction for improvement of farms efficiency by expanding the service sector, attracting additional financial flows and increasing the added value of agricultural products. The key barriers to agrotourism development in farming enterprises were identified, including insufficient institutional support, weak infrastructure and lack of complex approach in the system of government support. Directions of organizational and economic mechanism improvement to support farmers engaged in agrotourism are proposed, including targeted programs, cooperation development, digitalization promotion and integration of agrotourism into regional rural development strategies. The results of the study can be used in state policy development in the field of support of small business and sustainable rural development.

The article examines the existing features of concert organizations functioning. Methods of review analysis, generalization, comparison, modeling of accounting and analytical control support, and analytical research methods were used to conduct the study. The reasons of losses incurred by concert companies during the pandemic and sanctions, which still affect the results of their financial activities, are formulated. The analysis of the research results carried out on the quantitative and cost indicators of tickets sold for offline events in the period of 2019-2025 is carried out by consulting company OKS Labs. The necessity of controlling the funds flow as one of the most important elements of economic security system of economic entity is substantiated. Accounting and analytical tools were developed to control funds receipt from ticket operators for tickets sold, which include regulatory parameters of revenue amount necessary to ensure financial stability of the organization and form of management reporting.

Current state of accounting, analysis and auditing as a field of professional knowledge in which data is generated for management purposes is related to the state development policy of these activities types based on national priorities and ensuring sustainable development. The article examines the directions of state policy in the field of accounting development, financial reporting and improvement of economic model of audit firms. Such methods of issue study as monographic research, publications review, data and information comparison, critical information evaluation, and methods of logic and deduction were used. Scientific justification of the development of accounting, analysis and auditing based on knowledge convergence for sustainable development, which in the coming years is based on the transition from traditional to intelligent knowledge and data management in the digital era, is given. The basic characteristics of the transition from traditional to intelligent management actual for corporate and public management are summarized. The essence of the achievements of accounting, analysis and audit results for the future up to 2030 is revealed. The directions of state policy in the field of accounting, analysis and audit on knowledge increment on the basis of intelligent management are disclosed and proposals are made for functioning of implementation mechanism of state policy measures in the field of accounting, analysis and audit for expansion and meeting of information needs of interested management parties.

Strategic management is highly relevant for Russian business under current difficult economic conditions. Strategic management is a global long-term planning of organization's activities, taking into account all external and internal opportunities and threats. There are a number of tools for strategic management of an organization based on in-depth analysis of the company's activities, as well as the external environment in which business is conducted. Systematic approach to the development of strategic management tools means that an organization is considered as a coherent system. The system approach considers such elements as: incoming resources, activity process, outgoing results, interaction with the external environment, and feedback. Systematic approach to selection and implementation of strategic management tools can be realized using AI technologies such as machine learning, deep neural networks, natural language processing, computer vision, recommendation systems, optimization algorithms, intelligent agents, and graph analysis. Modern digital technologies provide the opportunity to improve strategic management tools based on artificial intelligence. AI's capabilities in analyzing large amounts of data, identifying trends and correlations, efficiency and objectivity of AI technologies stupulate the effectiveness of using this technology in strategic management.

The article identifies economic and environmental contradictions of cocoa production in West Africa using the example of the main producing countries - Côte d'Ivoire, Ghana and Nigeria, which account for more than 70% of the world's cocoa beans. It was revealed that the extensive model contributed to regional dominance, which led to deforestation of these countries, soil degradation, loss of biodiversity and chronic poverty of producing farmers. The monoculture systems used for growing cocoa trees for a long time ensured the explosive growth of the industry, but created the threat of its collapse and led to increased climatic risks. The scientific novelty of the study is in complex identification of systemic conflict between the short-term economic strategies of West African countries (extensive path and monocultural cultivation) and long-term imperatives of environmental sustainability, which is considered through the prism of the duality of national agricultural policies and their inconsistency with the new international regulators (EUDR) for the first time. The necessity of transition to agroforestry practices and synchronization of national agrarian policy with international requirements is substantiated. The proposed measures can break the vicious circle of "poverty – intensification – ecological collapse".

In 2026, Russia launched bioeconomy strategy, the key objectives of which are technological sovereignty, food security and country's leadership. The development of bioeconomic strategy is based on the rational use of renewable biological resources and introduction of biotechnologies in leading industries, including agro-industrial industry. The current state and conditions of agricultural sector on bioeconomic development agenda depend not only on national challenges, but also on the resource and technological potential of a particular region. In this regard, it became necessary to study the current state of agro-industrial complex of the country as a whole, as well as to take regional aspect into account. The purpose of the study is to evaluate conditions on bioeconomy development agenda in the region based on the analysis of the key indicators characterizing actual state of agro-industrial complex (on the example of Orel region). It was revealed that, according to a number of indicators, the development dynamics of agro-industrial sector of the country and the region is positive. The problems associated with insufficient use of modernization mechanisms, breakthrough technologies and digital transformation in agricultural production are highlighted. In 2025, Orel region ranked 40th and 35th, respectively, according to the final rating indicators of digital transformation and innovation. The analysis of these data made it possible to identify growth areas and assess the potential of agricultural sector development in bioeconomical aspect in the region. It is proved that field of crop production is the most promising area in the region, and the conditions for its development were assessed as favorable. Taking into account the competitive advantages in this segment, directions are proposed to overcome the low level of technological modernization by combining agro-biotechnological production processes with innovative scientific developments and digital tools. The authors consider successful innovation policy as one of the favorable conditions for growth of agro-industrial complex of the region in bioeconomic agenda.

The paper presents the analysis of stability of dynamic territorial socio-economic system, described by four key indicators: population, housing commissioning per capita, average cost of housing and gross regional product. Based on the combined data from Moscow and Moscow region for the period of 2014-2023, vector autoregressive model of the second order VAR(2) was constructed and its spectral analysis was carried out in order to determine the system's stability. It is established that the system is in unstable state, the spectral radius is p = 2.256, increase in internal disturbances in 2021-2022 and smoothing of the situation in 2023 were revealed. The most volatile and difficult-to-predict indicators that determine the "bottlenecks" of the system under study were identified. In the context of territorial planning, the results can be interpreted as signals for the use of adaptive management aimed at smoothing imbalances and increasing systemic sustainability in the implementation of the principles of land redistribution for building and other indicators of territorial development. The research is based on modern approaches to discrete dynamic modeling and its application in economics and territorial planning. The spectral analysis method, which uses estimation of the values of the transition matrix of the system, serves as a tool for diagnosing sustainability of interconnected subsystems development.

The paper analyzes the object liquidity as the basis of its investment attractiveness. The relevance of the topic is due to both broad discussion about the choice of investment objects in scientific literature, and the practical task of preserving and multiplying the funds of both companies and individuals. Two investment projects were selected as the research objects in the work - investment in shares of the company with stable profitability and buying an apartment with mortgage. These projects, characterized by different liquidity degree, have different risk degrees and different profitability, so their choice describes diametrically opposed investment scenarios. A retrospective analysis was chosen as a comparison method, which made it possible to compare profitability of the projects over 10 years. The results of the analysis showed that, despite the fact that in the long term, real estate profitability is developing at a faster pace (exponential model) than company shares profitability (polynomial model), the operating costs associated with servicing mortgage loan make profitability of this project zero or even negative under unfavorable external conditions. As a result, investing in stocks of the companies with stable income and characterized by regular payment of dividends allows getting much more profit. Thus, the study showed that in the short and medium term, under unfavorable external conditions, objects with high liquidity degree are more attractive for investment.

The article presents methodology for making operational forecast of GDP of BRICS countries (Brazil, Russia, India, China and South Africa) based on the panel MIDAS method with lagged general correlating effects (LCCE). Balanced panel of data for 2013-2025 served as an empirical basis of the study. To solve the problem of asynchronous receipt of macroeconomic statistics, release pseudo-calendar was developed taking institutional features and hierarchy of publications of national statistical services into account. Comparative analysis of forecast accuracy (MAFE and RMSFE metrics) with basic AR(1) models and connective equations confirmed the effectiveness of PMIDAS approach with the account of heterogeneity. The empirical results indicate general reduction in forecasting errors. However, the revealed heterogeneity of estimates for individual countries indicates the necessity to take structural heterogeneity of the BRICS economies into account when specifying the model.

The article discusses the problem of customer flow optimization and increase of operational efficiency in regional retail trade. The problem of cash register capacity deficiency during peak hours was identified in the analysis of the activities of a retail chain store. This leads to potential revenue loss and decrease of customer loyalty. The purpose of the study is to develop and economically justify a project implementation of self-service cash desks to optimize customer service in a regional retail store. Review and analysis of the possibilities of using digital solutions of domestic vendors were carried out. The results of comparing alternatives of the solution of the problem of low throughput of a retail store are presented. An implementation project of self-service cash registers which includes workload calculation, financial indicators, payback period, risk assessment was developed and presented, and it confirms high efficiency of investments in digitalization of service business process. The novelty of the research is in the implementation of the methodology of estimating operational losses from queues and comprehensive financial model to justify implementation of self-service cash desks in regional retail, taking into account the possibilities of using russian equipment. The research uses methods of observation, empirical, situational and scenario analysis, and systematization. The project is proposed. The practical significance is in the development of a ready-to-use project for implementation of self-service cash desks to increase operational efficiency in the store. The results of the study can be used in the activity of regional retail enterprises.

The main purpose of the article is to develop a methodology for assessing the impact of intelligent system of decision support (ISDS) on economic performance of public administration process. On the assumption of the assessments of ISDS in FEB (federal executive body) for five groups of indicators, the author developed a methodology for integrated assessment of ISDS effectiveness in FEB according to the following indicators: cost-performance of ISDS (efficiency), the effects obtained from their implementation (effectiveness), information system quality, risk management of ISDS implementation, (risks), and specialized tools to ensure trust and security. Comparative analysis of FEB AI maturity index and integrated assessment of ISDS effectiveness allow concluding that there is a generally positive, but not linear relationship between organizational maturity and the results of AI solutions implementation. The "efficiency/quality" imbalance was revealed. The components of the efficiency value are higher than the quality assessment, which indicates the priority of economic metrics and the necessity to strengthen the procedures of data quality, trust and regulation in information systems. Decomposition of integral indicator into five groups of criteria (effect/cost effectiveness, efficiency, quality, risk, trust and security) shows that the key factor of leadership is not only high economic returns, but also work infrastructure, standards and trust in AI solutions. The ISDS leaders have a combination of high performance scores (large-scale use of AI in core and management processes), sustainable risk management practices and widespread use of tools, trusted AI solutions complemented by regulations covering a significant proportion of processes. The practical applicability of this matrix model of integrated assessment of ISDS effectiveness is expressed in its high adaptability - as data accumulates, it can be detailed to the level of specific ISDS and formation of targeted management recommendations for their development in the structure of public administration.

The purpose of the article is to identify the problems of economic development of the Republic of Bashkortostan through the prism of transport complex functioning. Comparative, dynamic, aspect and content analysis research methods are used in the work. Priority attention is given to the results of the analysis of basic socio-economic indicators and the results of transport development in the region. General and sectoral strategic planning documents at the federal and regional levels, according to which resources can be obtained for the development of the transport sector, were also considered. On the basis of the results of domestic and foreign studies, it was shown that activation of the use of such type of transport as airships can become a promising direction for solving many problems related to transport provision of the population and organizations. It is determined that increased use of such vehicles will have positive impact on many critically important elements of socio-economic development.

The article examines the features of strategic management of Russian companies in the context of Russian economy transformation. The authors consider the profound structural changes that affected the methods and principles of enterprise management caused by the economic transformations recently. Russian companies face the necessity to adapt to external economic challenges arising from sanctions, digitalization acceleration, domestic market development and widespread adoption of artificial intelligence (AI) technologies. The impact of digital revolution, which creates new business challenges, obliges to review the established approaches to production management and introduce the latest automation achievements and artificial intelligence. In the work, the authors pay special attention to formation of new technological sovereignty, manifested in the desire to ensure independence from foreign technologies through the development of domestic technical base and digital infrastructure, evolution of economic structure, which is characterized by increased domestic production, growth of high-tech industries and creation of hybrid economic model that combines the stability of the raw materials sector and the potential of innovative technologies. In the work, the authors also pay attention to the necessity of international diversification, which, in their opinion, is caused by change in geographical markets and search for new partners, mainly in the regions of Asia, the Middle East and Latin America. The analysis carried out in this paper allows concluding that the current stage of Russian business development requires active formation of sustainable strategic solutions capable to maintain high competitiveness and ensure long-term sustainability of the companies under conditions of high uncertainty and constantly changing requirements of market environment, including development of internal technical competencies, digital transformation, ac-tive government support and diversification strategy as the basis for successful adaptation and survival in the modern world.