The article is devoted to the study of the accounting paradigm, which is based on global values, priorities of companiesstakeholders and individuals. To comprehend the task, the key values of the global community aimed at its sustainable development are identified and compared with a similar resource of companies and individuals. In the recent years, the significant economic, technological, social and environmental changes have a significant impact on the revision of life priorities at all levels: person — company — global community. The dramatic transformation of global life values that took place in 2020 (and is still ongoing) under the influence of the COVID‑19 pandemic has profoundly and seriously affected the entire life support system of physical and economic entities. All this together determined the need to develop a new value-oriented foundation for building an accounting paradigm. In the course of the study, the authors used methods and techniques of comparative, logical and expert analysis. The authors studied a chronology of the emergence of modern accounting models which is based of generalization of the works of modern scientists in this field. The main purpose of the study was to substantiate the global initial grounds for constructing an accounting paradigm based on a common value characteristic of life support for interested users and economic entities in conditions of uncertainty as well as risks and new opportunities associated with environmental and social changes. Thus, its results caused the justification of the commonality and interdependence of the life activity of an individual, company and society; the necessity and possibility of developing a new value-based view of life support for the accounting sphere. The proposed methods are aimed to improve the life quality in general. They are recommended for the accounting and reporting theory development, as well as to be a basis for improving the quality of the information space of the economy and society.

Budget organizations are created by public authorities, they are non-profit organizations whose activities are related to the provision of various types of services. They are financed by the state budget on the basis of financing plans of higher-level organizations. The main goal of budget organizations is the implementation of socio-cultural, managerial, scientific and technical projects, non-commercial in nature, which and funded by the state budget. The article describes the peculiarities of accounting in budget organizations and analyzes the implementation of an individual financing plan, provides a vertical analysis of the remuneration of key staff of an enterprise, along with the analysis of the number and quality of the staff and its movement in a budget organization. The purpose of the research is to determine the features of accounting and analysis of wages and salaries in budget organizations. To achieve this goal, the tasks were set to determine, on the basis of the analysis, the degree of supply of high-qualified specialists in budget organization; if an organization’s human resources are used effectively and efficiently; to identify the urgent problems in labor accounting and analysis of wages; to develop the main ways to improve accounting processes and increase the efficiency of the use of labor resources in budget organizations. Various research methods were used such as comparative, statistical methods and a structural analysis. In the context of globalization of the economy, the effective and rational use of personnel has a direct impact on the well-being of the people, labor productivity of employees of enterprises of all forms of ownership, including budget organizations. The article proposes the methodology to assess the effectiveness of labor resources within each structural unit, as well as for each employee personally by applying such methods as questioning, testing, appraisal interviews and others. The problems of accounting and analysis at enterprises in the context of international financial reporting standards are currently relevant, consequently it is necessary to work further to improve the organization of accounting and analysis of staff remuneration in budget organizations.

The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This system involves the economically justified identification and subsequent systematization of indirect costs in the accounting information space and production management of an economic entity in the real sector of the transformation economy. The study goal is to develop a methodology that allows to reduce labor costs and improve the quality of the process. Also, it helps to raise the result of forming the production cost of an industrial company, improves the information base for making managerial decisions and economic strategies for the development of the company. The foundation of the theoretical and methodological basis of the research was the use of structural classification of costs based on dichotomous relations, observations, verification, semantic and multifactorial types of economic analysis, graphical formalization, decomposition. The author considered in detail the existing approaches to the identification of indirect production costs and the model of their inclusion in the cost price. The implementation of the proposed methodology is aimed at ensuring greater efficiency of the accounting and calculation process and awareness of management decision-makers. The study results can be used by practical and scientific workers, state bodies staff in improving regulatory documents.

The article contains an overview of the mechanisms for attracting production and technological investments of transnational companies in the development of hydrocarbon deposits and a detailed analysis of the national experience of the Islamic Republic of Iran in this area. The results of the analysis of the evolutionary development of four generations of Iranian service contracts showed that the mechanism developed by the Iranian government made it possible to restore oil production in the country to the peak levels of the 70s of the last century and at the same time to ensure the protection of national interests from the withdrawal of excess income by investors. It is argued that in the near future, the Russian hydrocarbon industry will continue to develop new projects together with foreign oil and gas companies. During the research, analytical and graphical methods of comparison and generalization were used. The need for further in-depth study of the Iranian experience in the development of the hydrocarbon sector and its application in the oil and gas sector of the Russian Federation, taking into account the structural features, has been proved. The study may be of interest to specialists from federal authorities with the aim of developing the Russian energy sector and ensuring the protection of national interests.

The integration of sustainable development into business, which is the development that meets the needs of the present without compromising the ability of future generations to meet their own needs, is one of the key trends of the beginning of the 21st century. The purpose of this study is to consider the effect of this concept on the element of internal control system: the control environment. The relevance of the work is confirmed by the correlation between the internal control system and the efficiency and effectiveness of the activities of organizations, as well as the increasing influence of social and environmental factors on managerial decisions of economic entities. In the process of scientific elaboration of the problem, general scientific research methods were used: comparative analysis, detailing and generalization, systematization. As a result, the author examined the main elements of the control environment: organizational structure, functions and duties of departments and employees; strategy, principles and goals of the organization, regulations for the implementation of operations; corporate culture, philosophy and management style, ethical values and rules of conduct; personnel policy — and the recommendations for their improvement from the sustainable development aspect. It is concluded that the introduction of the proposed innovations into the control environment will serve as the foundation for the remaining components of the internal control system.