DIGITALIZATION OF ECONOMY AND TRANSITION TO NATIONAL DIGITAL CURRENCY

The study is devoted to the main aspects of digitalization of the economy. As a result, the authors identified the main development trends and tools that support it. The most significant was the trend towards the development of its own digital currency in Russia, the introduction of which will provide significant benefits to citizens, business and the state.

MANAGEMENT OF FINANCIAL RESULTS OF THE ENTERPRISE IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

This article considers the scientific problem of managing the financial results of an enterprise, presents the procedure for forming the financial results of an enterprise. The concept of financial results management at the enterprise and its main components are defined. The economic significance of profit and the features of its impact on the activities of enterprises are analyzed. The essence, role and features of the process of forming financial results as an element of the general enterprise management system and its main goals are determined. The principles and methods of managing financial results in order to optimize the profitability of modern enterprises are described. The methods of improving the indicators of financial results of the enterprise in the conditions of digitalization of the economy are disclosed.

ASSESSING THE DIGITAL MATURITY OF AN ENTERPRISE AS THE FIRST STEP TO DIGITAL TRANSFORMATION

The questions of assessing an enterprise’s digital maturity as the first step in digital transformation are considered. Particular attention is paid to such success factors of digital transformation as awareness of the need for change, availability of quality IT-support and competencies in this area, as well as highly qualified personnel in the field of big data analytics and availability of a strategy of comprehensive digital transformation for the enterprise.

SYSTEMATIZATION OF FACTORS AFFECTING THE DIFFUSION OF TECHNOLOGY IN THE REGIONS

The article considers and systematizes the main factors influencing the process of diffusion and adoption of technologies and innovations, offers marketing methods to reduce the impact of barriers to the process of diffusion.

DIRECTIONS OF USE OF REGIONAL FUNDS FOR SUPPORT OF SCIENTIFIC, SCIENTIFIC-TECHNICAL AND INNOVATIVE ACTIVITIES

The article analyzes the trends in R&D expenditures as an important condition affecting the increase in innovative activity. It is indicated that one of the factors that contributes to the growth of funding for research and development is the creation of regional funds for support of scientific, scientific, technical and innovative activities, the budget of which is formed from deductions from the proceeds of companies. It is noted that their creation contributes to the centralization of monetary resources. The purpose of the study is to identify areas for the use of funds from regional funds to support scientific, scientific, technical and innovation activities. Based on the analysis carried out, the main areas were identified to which the financial resources of the funds could be directed and the volume of their use was determined.

THEORETICAL AND PRACTICAL ASPECTS OF THE DEVELOPMENT OF HIGH-TECH PRODUCTION

This study is based on a comprehensive analysis of high-tech production as an economic phenomenon. The article on “Theoretical and practical aspects of high-tech production development” reveals the main approaches to the definition of a high-tech complex, a high-tech sector, a high-tech industry, and high-tech products. The article focuses on the allocation of industries according to the level of manufacturability, and describes the main development trends of the following high-tech sectors of the Russian economy: pharmaceuticals, power engineering, production of medical equipment, civil aviation and information technology sector. The key purpose of the study is to research theoretical and practical aspects of high-tech production development. To achieve the purpose, it is necessary: to consider the main approaches to the definition of high-tech production, to disclose the problem of determining the industries by the level of manufacturability, to describe the development of high-tech sectors in the Russian economy.The scientific novelty of the work lies in a number of unknown and little known facts, as well as in the development of theoretical provisions on the issue of defining high-tech production and selecting industries by the level of technology, and in the analysis of the development of key indicators of some high-tech industries. The research is based on the articles of foreign and Russian authors, various Internet resources, analytical materials prepared by the Higher School of Economics, as well as statistical compilations presented on the website of the Federal State Statistics Service.

FOODSHARING AS A TOOL FOR CRISIS MANAGEMENT AND ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS

The global economic crisis caused by the COVID-19 pandemic has forced us to look at development issues in a new way. As a result, many decision-makers have realized the importance of rebuilding economies with a sustainable development approach that involves investing not in fossil fuels but in renewable energies, reforestation, sustainable food systems, and cyclical, local and low-carbon economies. In this connection, the article considers food sharing as one of the possible mechanisms contributing to the achievement of sustainable development goals and at the same time being an anti-crisis management tool. At the same time, this article gives directly the goals in the field of sustainable development, the state of affairs in the field of achieving the set goals in modern realities, the measures taken at the international level and in Russia, the essence of food sharing is also revealed, examples of foreign practices are given, problems that impede development are identified of food sharing in Russia, possible options for their solutions are proposed and promising results after its implementation are reflected, as well as a table with the effect of food sharing on specific goals of sustainable development has been compiled by the generalization method. This article can be useful to people interested in the rational use of food, businesses in order to restructure business processes to meet the requirements of the modern economy and government officials for timely and effective adoption of measures in the field of sustainable development.

PROTECTION AND CONFIDENTIALITY OF CITIZENS’ DATA IN THE DIGITAL CITIZEN PROFILE PLATFORM

The article deals with the issue of confidentiality of citizens’ digital data and the security of their storage on the platform of a citizen’s Digital Profile. Due to the scale of this system, as well as the value of the stored information, there is a high risk of leakage or illegal receipt of confidential data that could be of commercial value to many entities, which is why this issue is relevant.

PROBLEMS OF COMBINING ENTREPRENEURSHIP AND PLANNING IN A POST-INDUSTRIAL ECONOMY

From the standpoint of a comparative analysis, the author considers the problems of combining entrepreneurship and planning inherent in the industrial and post-industrial economies. It is shown that the level of importance of planning in entrepreneurial activity is significantly influenced not only by the dominant position of the buyer or manufacturer (and seller) in the market, but also by the phase of the cycle of economic activity. It has been demonstrated that without the proper attitude of entrepreneurs to planning and a stake on instant success, it is impossible to achieve sustainable development and stable profitability in the medium and long term. Recommendations are formulated to ensure a rational combination of entrepreneurship and planning in a post-industrial economy.

ASSESSMENT OF THE EFFICIENCY OF TAX REGULATION IN THE SPHERE OF FOREIGN ECONOMIC ACTIVITIES

The article is devoted to the assessment of the effectiveness of tax regulation in the field of foreign economic activity of the Donetsk People’s Republic. The article reveals the essence of the taxation process in the field of foreign trade, its principles, methods and main tools.