In the society today, as well as in public administration and economic entities of the Russian Federation there is an awareness of the need to activate the innovation process and assess its quality. In addition, global challenges require the implementation of foresight management mechanisms aimed at forecasting technological development in the conditions of Russian reality. However, the existing system of indicators that is used in Russian practice does not fully meet the needs of the state and society in assessing innovation. The article proposes a Balanced system of indicators for assessing innovation activity (SSPOID) of economic entities, which is designed to combine the past and the present with the prospects of development, the objective function of which is to maximize the increment of the market value of the economic entity, taking into account the mission and strategic priorities of each particular company. SSPOID includes indicators, which are divided into nine groups that characterize the socio-economic development of the economic entity, human capital, financial condition, competitiveness, technology, competitiveness in the labor market, investment, innovation and sources of innovative development. The analysis of the development of industrial production in the Russian Federation for the period of 2011–2016 allowed to determine the strengths and weaknesses in innovation. The strategies of innovative development of a number of production companies (ALROSA, PJSC «NC “Rosneft”, JSC “United shipbuilding company”, JSC “BALTIKA”) were analyzed. The main areas of their innovation activities are as follows: improving energy efficiency, focus on strategic technology, the digitalization of production, the implementation of environmental innovations, improving production security, import substitution. The necessity in the creation of the integrated industrial and production complex, which will be optimum from the point of view of satisfaction of consumers’ needs for production, is justified. In the framework of the integrated industrial complex, the rationale for its focus on creating and maximizing the increment of the network added value is proved.

The development of international financial markets, the need for continuous monitoring of the effectiveness of investments have exacerbated the problem of disclosing information about the economic entities’ activities. The traditional format of financial reporting is supplemented by reporting on sustainable development or non-financial reporting. The study based on the empirical material substantiates the trend of disclosure of open access characteristics of sustainable development in the absence of legal regulation of the procedure for compiling and submitting non-financial reporting; the main indicators for assessing the parameters of sustainable development are distributed according to the frequency of initiative disclosure; based on the methods of statistical comparison of the results of sample observations, the main factors affecting the degree of nonfinancial information presentation are revealed in conditions when the relevant issues are not regulated at the state level and the legal administration of the process described is not applied. The study used general scientific methods, including analysis and synthesis, comparison, grouping, the method of analogies, as well as methods of statistical analysis.

The article considers what indicators in addition to the existing methods could be used as indication of deliberate bankruptcy. The analysis of the patterns identified during forensic accounting examinations in order to find the signs of fraudulent bankruptcies shows that there should exist non-financial indicators of a company’s preparation to fraudulent bankruptcy. The authors analyze the economic activity of seven organizations in the period preceding their filing for bankruptcy. These data were systemized and subjected to further examination. The analysis resulted in determining two non-financial indicators of the fraudulent nature of bankruptcy. The indicators identified can be used by court receivers when they analyze financial and economic activities of the companies, as well as by forensic accountants in cases of bankruptcy.

The method of combining forecasts has already proven itself in practice as a reliable and effective way to improve the accuracy of economic forecasting. But this technique has several disadvantages. Today, one of the ways to improve the method of combining forecasts is to find the possibility of attracting expert information as a tool for correcting the obtained forecast results. This article is devoted to the use of an expert method of pairwise comparisons for constructing the weights of the combined forecast as one of the options for which you can use expert information when combining forecasts. The proposed methodology has been applied in practice for the economic time series of some products of industrial production in Russia. An assessment was made of the effectiveness of using the method of pairwise comparisons for combining forecasts, and based on the results obtained, a forecast of the development of the economic indicators under consideration was proposed.

A comprehensive study of the sources of the regulatory framework of the internal control system in Russian agricultural organizations was carried out. The evolutionary and legal approaches to the definition of internal control in these enterprises are compared. The content of the supranational (international), national and local level of the hierarchy of legal acts of the organization of the internal control system for these economic actors is disclosed. The influence of the mechanisms of the digital economy in relation to the field of audit, including Organizing internal control systems in modern enterprises that must cope with new challenges and risks. The tends of agrarian digitalization are indicated, including the fact that the state, through the introduction of digital farm management platforms (digital field, digital flock, digital logistics), will thereby stimulate the agricultural producer; domestic producers of agricultural products are focused on increasing the volume and quality of their products on international markets through the use of modern technologies; centralization and unification of the main directions of the agricultural industry, taking into account the digitization of the economy as a whole.

Features of development of the accounting system of transport holding at the present stage determine the approaches to the formation and structuring of the information base. The exclusive needs of interested users in the received information are revealed, its significant characteristics, which are determined by the trends of strategic accounting, are substantiated. In the course of the study of the practical application of the centralized accounting model, the negative impact of some factors on the final reporting data of the transport complex enterprises was established. The critical point of view of the applied accounting system and its impact on the information indicators of the transport complex as a whole and on individual business structures is substantiated. The analytical section of the accounting data of the transport holding has a strategic focus. The formation and selection of specific indicators depends on the strategic objectives. The article offers an alternative to the existing approach to the applied accounting principles, in particular for solving strategic tasks, through the use of indicative budgeting methods with simultaneous change of accounting rules of the transport holding.

The theoretical concepts of evaluating the effectiveness of the pricing policy of an organization are fairly fully represented in both Russian and foreign sources. However, the practical aspects of this issue, often related to the specifics of the activities of each individual domestic enterprise, its financial and pricing policies, have their own characteristics. This is especially true in conditions of instability, when commercial organizations are forced to look for various ways and methods to optimize their activities. One of such methods is the study of the financial results of the organization’s activities when applying various pricing tactics, for example, using discounts and without them for regular customers. To achieve this goal, it is recommended to conduct a variety of analytical procedures based on accounting data. At the same time, projected financial results for the enterprise can be calculated and the main directions for optimizing its pricing policy will be selected. For example, improving: pricing in terms of upgrading information support; pricing process through the use of new methods in the field of planning and forecasting prices; pricing policy by changing its main elements such as methods, strategies and tactics. Taking into account the specifics of the organization’s activities, various directions and tools are offered for using these methods in pricing. For the cement industry in particular one of the ways to improve the efficiency of the pricing process can be offering retail sales at the price of the main price list. Thus, by analyzing the pricing policy of an enterprise and making conclusions about the influence of various factors on its effectiveness, it is possible to significantly improve the organization’s activities, having a positive effect on its financial results, both in the current period and in the future.

In the strategy of socio-economic development of the Russian Federation until 2020, the Development Strategy of the Samara Oblast until 2030, the Development Strategy of Samara until 2025, the tasks are set to transfer the country’s economy to an innovative development path, putting it on the course of fast and sustainable growth on the advanced technological foundation. Regulatory documents focus on innovative and technological development of production, increasing technological initiatives, building a society with a highly developed digital economy. Human resources are the most important intellectual and professional resource that ensures the successful implementation of these strategies. The article substantiates the need to integrate international experience in the assessment of qualifications, as well as it examines the existing system of assessment of qualifications of workers in Russia. It also proposes a logical-structural matrix for linking the professional standards of Russia and Belarus with the countries of the European Union.

To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed.

Current situation of the economy for the insurance business is characterized not only by a high level of income, but also by a high level of competition in the industry. The article defines the feasibility of developing and implementing an internal control system for modern insurance companies. Internal control of the insurance company is related to internal audit and insurance management. These concepts at the current stage of development of ICS insurance companies are not clearly separated. The paper considers the features of the regulatory and legal regulation of the internal control system, analyzes the main provisions of the Concept of the internal control system of insurance companies. The author defines the algorithm of internal control system formation, features and requirements to the system in insurance companies. Particular attention should be paid to control actions that determine the specifics of business processes when creating insurance company ICS. Due to well-chosen control actions, it is possible to increase the efficiency of both the individual business process and the insurance company as a whole.