There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fields

The paper is devoted to solving the problem of sustainable development of Russian organizations and their groups. In the face of a decline in key performance indicators of enterprises of various sectors of the Russian economy, growing signs of insolvency, the consideration of this problem is an extremely timely scientific event. There were applied the following steps to solve the problem: system analysis, the method of scientific abstractions, economic and mathematical modeling. Also, there have been analyzed the existing scientific-conceptual apparatus of the theory of efficiency and the tools used for its management. As a result, a new category has been proposed — “integrated strategic performances”, a number of economic and mathematical models, the chain of decisions based on binary choice. They had been tested for the purpose of predicting insolvency (bankruptcy) in small and medium-sized companies. Experimental work has confirmed the high accuracy of insolvency (bankruptcy) prediction, the ability to use the proposed analytical tools to manage the effectiveness of sustainable development of companies, as well as their groups, to create artificial intelligence in the field of organization management. The interest and the possibility of using innovations in their activities by such institutions like state institutions which are responsible for the development of small and mediumsized businesses, the Ministry of Finance of the republics, financial and municipal authorities departments was also confirmed; tax and law enforcement agencies, etc.

The subject of the paper is methodological approaches, tools and methods of controlling for the of forming and implementing purpose to a company’s strategy based on a comprehensive retrospective analysis, realistic budgets and business plans, and assessing the impact of aggressive environmental factors. The study’s goal is to improve the system of information and analytical support of controlling functions in the strategic management system. A set of General scientific, analytical, economic methods and tools used to study the management system of economic entities is used to substantiate the scientific hypothesis, methodological provisions within the research topic, generalize the empirical base, and develop practical proposals for improving the mechanism and managing of the strategic controlling. There was used a complex of analytical and economic methods and tools used to study the system of managing the economic activities of economic entities. This has been made to substantiate the scientific hypothesis, methodological provisions, generalize the empirical base and develop practical proposals for improving the mechanism and organization of strategic controlling. For the theoretical basis development, there was expanded the author’s definition of financial controlling is proposed, and the classification of types of strategies to ensure the financial stability of the organization. In terms of the practical orientation of the research results, which have a universal character and can be used in enterprises of various spheres of business activity, proposals for improving the information and analytical system of strategic controlling are formulated.

The article is devoted to the study of possible consequences of the implementation of various scenarios for the “Strategy of Social and Economic Development of Saint Petersburg for the period up to 2035”. The authors present the results of the target scenario opportunities and risks analysis and conclude that it is necessary to review the approach adopted by the Government of Saint Petersburg to selecting the target scenario for the city’s development in favor of an updated baseline scenario which takes into account new threats and challenges. The methodological framework of the research is formed on the basis of the strategic analysis concepts. The research methodology involves producing matrices and maps to assess the risk of failure to achieve strategic objectives, matrices to assess conditions and consequences of implementation of the Comprehensive Plan of Transport Service (Comprehensive Plan) in the urban agglomeration. The article determines the priorities in providing sources of funding for participants according to the inertial and customized options of the Comprehensive Plan implementation. The evidence base obtained within the study makes it possible to justify a set of priority preventive measures to minimize the negative consequences of associated risks and threats. Under conditions of resource constraints and growing macro environment risks the Comprehensive Plan becomes the main driver of socio-economic development of the urban agglomeration. The study may be of interest to the representatives of regional state authorities of the Russian Federation, researchers, teachers and managers of educational programs in Economics and Management of higher education institutions.

The relevance of the study is associated with the accelerated pace of automation and digitalization, which open up new opportunities for increasing the efficiency of insurance market participants. This process will help to ensure cost savings and increased revenues. The aim of the work is to determine the current trends in the penetration of digital technologies into the insurance market. The subject of the research is the processes of digitalization and consolidation of the insurance market. The research used the methods of horizontal and vertical statistical analysis. The absolute and relative deviations were calculated to determine the dynamics of the main phenomena and processes. The analysis of the peculiarities of the development of the insurance market in the context of digitalization is carried out and the prospects for further development are indicated. Over the past year, there has been a decrease in the intensity of the development of Internet communication between companies and clients in the insurance market; on the other hand, there has been a positive increase in expenses for advertising and other means of communication with the target audience. New insurance products are emerging due to the ability to collect more data on customers of insurance companies. The results obtained can be used to substantiate the development paths of individual insurance companies, and the research can be interesting for practice.

The paper is devoted to the gender politics of the auditing companies in Russia. The main hypothesis of the research suggests that, with the predominance of female labor, the gender structure of the governing bodies reveals the presence of a “glass ceiling” indicating the possibility of gender imbalance not in favor of women. At the same time, high rates of female presence in governing bodies reduce attention to gender imbalance. The research methodology provides for a sample survey and structural statistical analysis of the gender composition of auditors, assessment of the gender profile of the profession. The correlation and regression analysis of factors proves that the gender composition in the auditing environment is determined primarily by the influence of external factors. An assessment of salaries is carried out according to the positions in the regional context and then compared with its average value in the industry. The hypothesis of the existence of gender imbalance in Russian auditing is approved. The analysis of open sources showed the results that companies do not require modern methods and practices that serve to reduce gender imbalances. To solve the “glass ceiling” problem, it is necessary to expand the list of disclosed gender information in company reporting and initiate a broad scientific discussion.

The system of internal control (ICS) plays an important role in the management of agricultural enterprises. Methodological support of internal control is a key to their effective functioning. Regulatory framework in this area is lacking which calls for the clear industry-specific internal standardization including the standard to regulate control functions. To make the study and substantiate the results the following general scientific methods and instrumental technologies of scientific knowledge were used: logical and comparative analysis, modeling, retrospective, systemic, process, process-oriented approaches. The article provides the structure and content of the optimal (reference) version of the Provision for the effective functioning of the internal control system to unify the internal industry-specific regulation and improve the work of the internal control service. It requires the comprehensive approach to improving the quality of the internal control system based on methodological developments in question. The proposals within the framework of this study are the basis for setting up an effective system of internal control. Methodological developments and the standard itself can be integrated into a software product used in an agricultural company, which will increase the effectiveness and efficiency of the internal control service.

The article substantiates the objectively growing importance of internal control and management accounting systems in the context of an impending global financial and economic crisis. The research methodology is based on the application of historical analysis and synthesis methods, systemic and logical approaches, the method of analogies and groupings. The research defines the place of managerial accounting in the organization’s internal control system, identifies the procedures for these systems and the sequence of their practical implementation. The authors determine the possibilities and ways of incorporating management accounting procedures into internal control procedures and draw a conclusion about the existing duplication of some of them. The article substantiates the principles compliance with which will ensure the success of the implementation under discussion. The results of the study can be useful in the process of setting up and developing systems of internal control and management accounting in Russian business structures, primarily representing small and medium businesses.