Socio-economic conditions of functioning of economic entities are determined by changes in the internal and external environment, limited and inaccessible resources, multidirectional requests of participants in economic relations. This leads to the need to introduce tools for more cost-effective and efficient management of activities in the short and long term. The purpose of the study is a comprehensive study of such tools for improving the efficiency of an economic entity as the search, identification, mobilization and implementation of reserves. The author used such scientific methods as analysis, synthesis, comparison, as well as systematic and logical approaches. Based on the analysis, the following results were obtained: the concept of «reserves» is defined as a polysemic term widely used in both economic and other scientific fields; a set of characteristics of reserves is justified in relation to the tools for improving the efficiency of an economic entity. It is also proved that at present reserves should be considered as a means of ensuring the reliability of the system’s functioning, under the condition of a deep and comprehensive study of its activities, highlighting its phenomenological features as the basis of the policy of searching, identifying, and implementing reserves. The continuity of analytical work in the field of improving the efficiency of economic entities of various types is substantiated. The leading role of the works of the professor at the Moscow Financial Institute (in the present century — the Financial University) S.B. Barnholz in the methodological justification and practical implementation of the search, identification and mobilization of reserves is reflected. The possibility of further development of the ideas and experience of the Soviet period during the construction of an economic entity’s performance management system is shown. Approaches to the classification of reserves as socio-economic instruments for improving the quality of the functioning of the economic system are substantiated. The key directions of developing a methodology for searching, identifying and mobilizing reserves are highlighted, for which it is proposed to use a standardization tool. The value of its application to analytical procedures is revealed both to improve the efficiency of the functioning of an economic entity and to improve communication with internal and external stakeholders.

In modern conditions, the problem of maintaining the stability and continuity of the company’s activities is becoming particularly relevant. The fulfillment of the tasks depends on the ability of the enterprise to quickly adapt to the changing conditions in which it operates, but this alone is no longer enough. In strategic planning, the main role in ensuring the sustainability and continuity of the activities of business entities is played by the ability of the management system to predict the situation for the long term and respond to it in a timely manner. The purpose of the research was to reveal the role and significance of the synthesis method in accounting, namely the ability of accounting to synthesize forecast indicators illustrating the transformation of capital from one form to another as a result of the implementation of certain business processes.As a result of the research carried out, the article formulates a new approach to the essence of the synthesis method in accounting, justifies the need to expand the composition of the elements of the accounting method and include in it the technique of “prototyping accounting models”. The prototype of a working model of the accounting system of the enterprise makes it possible to form information in the context of individual business processes and economic activity as a whole, as well as to predict or forecast various options for the organization.

The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguously, haphazardly, which makes it difficult to apply new scientific knowledge in the regulatory and legal field and in practice. The purpose of the study is to identify the concept of “financial information” for its relevant use in rulemaking and science, as well as to determine the verification features of this type of information generated by economic entities in order to ensure reasonable user confidence in its quality. On the basis of comparative legal and abstract-logical methods, analysis of Russian and international accounting and auditing standards and recommendations, as well as best practices of their application, the key features of financial information are identified, including the form of presentation, relevance to users, compliance with the chosen concept, responsibility for the formation and release. The main characteristics of financial information prepared on the basis of the concepts of its reliable presentation, compliance and special purpose are formulated; its key feature is identified — a time criterion that makes the quality of financial information dependent on the order of its receipt (education), the dates of approval and access to it by the user. It is established that one of the main reasons for the high risk of irrelevant use of financial information in time are events after the reporting date. To determine the directions of risk management, the author’s classification of these events has been developed depending on the probability of a negative forecast. Recommendations on maintaining proper qualitative characteristics of financial information by means of control are given. The practical significance of the study is to increase the objectivity of decision-making on the quality of financial information for both direct use and during internal and external control.

Problematic issues of the development of theory of management accounting in context of improving corporate governance and increasing requirements from various stakeholders to its information support are increasingly becoming the object of research by domestic and foreign scientists. The purpose of this study is to identify the trends in the development of management accounting in the conditions of digitalization of the economy, and the transformation of business processes under the influence of changes in business environment as well as justification and substantiation of the new functions of management accounting in connection with the changing requirements of corporate governance and the need to improve its information support. To achieve this goal, the methods of synthesis and analysis, abstraction, deduction and induction, comparison and systematization were used, as well as a critical analysis of existing views on the essence of management accounting, its functions and possible development scenarios, taking into account transformations in accounting science and practice observed in the third decade of the XXI century. In the process of work the results of own researches conducted and received within the framework of the scientific school of the Financial University “Accounting-analytical and control processes of economic subjects of information society” and in the course of practical activity of the authors were used. Based on the analysis of literary sources, the requirements of national and international standards in the field of both accounting and financial reporting and in sustainable development, current accounting practices and corporate governance practices, new management accounting functions have been identified and justified, the implementation of which is aimed at the formation and presentation of better quality data and information as part of corporate reporting with predictive value. The results obtained can be used by economic entities in optimizing accounting and control processes and developing internal regulations on management accounting, as well as by accounting regulatory entities and professional organizations in developing recommendations in the field of management accounting for various economic entities.

The article is devoted to an analytical review of the best global practices in the implementation of measures of state support for organizations of the military-industrial complex (MIC). The purpose of the research was to study international experience in this area and determine its applicability in the context of the development of the Russian Federation’s MIC. The relevance of this work is determined by the need to ensure the solution of operational and strategic tasks of the Russian Federation’s military-industrial complex in the conditions of sanctions pressure from certain countries and the importance of assessing the available measures of state support for organizations of the complex. The study analyses the American Defense Manufacturing Community Support Program, which has been implemented in the United States since 2019. The program is based on the development of cooperation between public and private organizations, including enterprises of the military-industrial complex, scientific organizations, as well as local governments. The structure of the program provides for the formation of a community that brings together stakeholders to ensure sustainable development and competitiveness of the defense industrial complex. As part of the study of European experience, the activities of The European Defense Fund, established in the European Union in 2021 on the initiative of the Commission for the Support of Defense Cooperation of the European Union, were examined. The fund is focused on supporting and developing the European defense-industrial complex by financing innovative research, development and joint projects of international importance. The main objectives of the fund include increasing autonomy and competitiveness in the defense industry, as well as promoting integration and cooperation between the member states of the European Union. Within the framework of the article, each practice was analyzed, and conclusions have been drawn about what ideas from international practice could be applied in the development of the defense-industrial complex of the Russian Federation. The results of the study can be used by the Federal Assembly of the Russian Federation, the Government of the Russian Federation, the Ministry of Defense of the Russian Federation, the Foundation for Advanced Studies and other state structures and organizations that determine the policy in the field of defense industry regulation as proposals for further development of state support measures in the Russian Federation.

Under the conditions of military conflict and severe sanctions pressure, the defense industrial complex (DIC) ensures Russia’s national security by producing modern weapons, military and special equipment and equipping the Armed Forces and military formations located in the zone of special military operation (SMO). One of the tasks facing the organizations of the industry is to achieve technological independence, its innovative development, preservation of leadership in the development and production of new and advanced models, complexes and systems of weapons, military and special equipment. It seems that this task can be solved with the active participation of the state. The purpose of the study is to develop a methodological toolkit for strategic control of the effectiveness of measures of state support of the defense industry organizations based on the analysis of the State Program “Development of the defense industry complex”. In the process of work such general scientific methods of cognition as observation, analysis, generalization; system analysis and synthesis were used. This article substantiates the necessity of reorientation of control from subsequent to strategic. The author’s approach to the definition of “strategic control” is proposed. The directions for the development of strategic control over the effectiveness of measures of state support of defense industry organizations in the conditions of sanctions restrictions are defined. The author’s system of indicators, supplementing those already built into the analyzed state program, which can be used in the strategic control of state support measures under sanctions, is recommended. The results of the study are intended for a wide range of readers, including representatives of authorized executive authorities in the development of normative, methodological, and information-analytical support of strategic control of the effectiveness of measures of state support of the defense industry in order to achieve the goals defined by the relevant documents.

The last years of our century are marked by the beginning of a wide and active use of the open standard of business information exchange XBRL (eXtensible Business Reporting Language) in the world communication practice. Since this format is recognized by economists and information technology practitioners as a flexible reporting tool for integrating financial and non-financial information in accordance with the stakeholders’ needs, the format is evolving and spreading due to the activities of the XBRL International consortium. The aim of the study is to identify the key stages in the reporting transformation in line with the transition from prioritising the form of information presentation to the dominance of the content aspect. The scientific cognition and special methods of research were used in the paper, namely deduction, induction, comparison, analysis synthesis and graphical methods. The study determines the role of the XBRL International consortium in promoting a new reporting format in cooperation with regulatory authorities and business community representatives. XBRL format possibilities for both automating reporting and internal controls documentation are revealed. The definition of XBRL consulting is proposed. The study might be useful to the specialists engaged in the analysis of consulting service market and new technologies in accounting and reporting.