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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">accounting</journal-id><journal-title-group><journal-title xml:lang="ru">Учет. Анализ. Аудит</journal-title><trans-title-group xml:lang="en"><trans-title>Accounting. Analysis. Auditing</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2408-9303</issn><issn pub-type="epub">2619-130X</issn><publisher><publisher-name>Financial University under The Government of Russian Federation</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/2408-9303-2025-12-6-72-86</article-id><article-id custom-type="elpub" pub-id-type="custom">accounting-764</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>МЕТОДИКИ И ПРАКТИЧЕСКИЙ ОПЫТ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>TECHNIQUES AND TECHNOLOGIES</subject></subj-group></article-categories><title-group><article-title>Мониторинг изменений в организациях фармацевтической отрасли: анализ бизнес-моделей  в аспекте устойчивого развития</article-title><trans-title-group xml:lang="en"><trans-title>Monitoring changes in Pharmaceutical organisations: analysis of Business Models in the aspect  of sustainable development</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-1499-3448</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Казакова</surname><given-names>Н. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Kazakova</surname><given-names>N. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Наталия Александровна Казакова —  доктор экономических наук, профессор базовой кафедры финансовой и экономической безопасности</p><p>Москва</p></bio><bio xml:lang="en"><p>Natalia A. Kazakova —  Dr. Sci (Econ.), Prof. of the Basic Department of Financial and Economic Security</p><p>Moscow</p></bio><email xlink:type="simple">axd_audit@mail.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0009-0005-5084-1806</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Балихин</surname><given-names>М. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Balikhin</surname><given-names>M. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Максим Андреевич Балихин — аспирант базовой кафедры финансовой и экономической безопасности</p><p>Москва</p></bio><bio xml:lang="en"><p>Maxim A. Balikhin —  Postgraduate Student of the Basic Department of Financial and Economic Security</p><p>Moscow</p></bio><email xlink:type="simple">maksometr99@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Российский экономический университет имени Г.В. Плеханова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Plekhanov Russian University of Economics</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2025</year></pub-date><pub-date pub-type="epub"><day>23</day><month>01</month><year>2026</year></pub-date><volume>12</volume><issue>6</issue><fpage>72</fpage><lpage>86</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Казакова Н.А., Балихин М.А., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Казакова Н.А., Балихин М.А.</copyright-holder><copyright-holder xml:lang="en">Kazakova N.A., Balikhin M.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://accounting.fa.ru/jour/article/view/764">https://accounting.fa.ru/jour/article/view/764</self-uri><abstract><p>Актуальность исследования различных типов бизнес-моделей компаний и мониторинга происходящих изменений в фармацевтической отрасли обусловлена ее высокой значимостью для обеспечения технологического суверенитета и повышения конкурентоспособности России в мировой экономике. Стратегия «Фарма 2030» направлена на устойчивое развитие отрасли, ликвидацию зависимости от импорта, создание кластеров для производства стратегически важных лекарственных средств и выход на новые экспортные рынки с наиболее передовыми препаратами.</p><p>Целью исследования явилось обоснование подходов к мониторингу изменений и оценке различных типов бизнес-моделей компаний фармацевтической сферы с позиции их рискоустойчивости в период трансформации экономики страны. Оно базируется на таких методах анализа, как оценка тенденций развития фармацевтической отрасли, включая государственную поддержку; изучение бизнес-моделей на примере компаний-представителей; выявление их конкурентных преимуществ, ключевых рисков и угроз.</p><p>Полученные результаты могут представлять практический интерес для Минпромторга России, Фонда разития промышленности, ассоциаций производителей фармацевтической продукции, поскольку позволяют оценивать как реализицию отраслевой стратегии по критериям устойчивого развития (операционной эффективности, инновационной и инвестиционной активности, эффективности для ключевых стейкхолдеров), так и перспективы формирования бизнес-моделей (ориентированных на критерии устойчивости) в данной сфере и потребность внесения корректировок в отраслевую стратегию.</p></abstract><trans-abstract xml:lang="en"><p>The relevance of the study of various types of business models of pharmaceutical companies and monitoring of ongoing changes is related to the high importance of the industry for ensuring technological sovereignty and increasing the competitiveness of Russia in the global economy. The Pharma 2030 strategy is aimed at sustainable development of the pharmaceutical industry, eliminating dependence on imports, creating sustainable pharmaceutical clusters of their own production of strategically important drugs, entering new export markets with advanced drugs.</p><p>The purpose of the research is to substantiate the approach to monitoring changes and assessing various types of business models of pharmaceutical companies from the standpoint of their risk resistance during the transformation of the Russian economy. The study is based on such methods of analysis as assessment of development trends in the pharmaceutical industry, including state support, analysis of business models using the example of representative companies, identification of their competitive advantages, key risks and threats to sustainable development.</p><p>The scientific findings of the study may be of practical interest to the Ministry of Industry and Trade of Russia, the Industrial Development Fund, and associations of pharmaceutical manufacturers, since it enables to evaluate successful functioning of the sectoral industry in accordance with the criteria of sustainable development (operational efficiency, innovation and investment activity, efficiency for key stakeholders) and assess prospects for the development of industry business models focused on sustainability criteria in this domain, as well as the need to adjust the strategy of the industry.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>анализ и мониторинг</kwd><kwd>устойчивое развитие</kwd><kwd>фармацевтическая отрасль</kwd><kwd>бизнес-модель</kwd><kwd>операционная эффективность</kwd><kwd>инвестиционная и инновационная активность</kwd><kwd>эффективность для ключевых стейкхолдеров</kwd></kwd-group><kwd-group xml:lang="en"><kwd>analysis and monitoring</kwd><kwd>sustainable development</kwd><kwd>pharmaceutical industry</kwd><kwd>business model</kwd><kwd>operational efficiency</kwd><kwd>investment and innovation activity</kwd><kwd>efficiency for key stakeholders</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Федотова М.А., Погодина Т.В., Карпова С.В. 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