The contemporary business environment presents companies with a multitude of uncontrollable risks. These include rapid technological development, changing customer behavior, new business models, shifting laws, and growing competition both domestically and internationally. The dynamic nature of these business environments, marked by high speed, complexity, multiple factors, and uncertainty, makes it difficult for companies to adapt and manage their operations. The relevance of finding new solutions for the company will only grow in the near future. The study aims to design a management model that accommodates the complex nature of analytical and control processes, ultimately boosting competitiveness. This paper explores the characteristics of a methodology for handling production demands in a coal mining firm within a VUCA environment, identifying major uncertainties and their solutions. The research used methods such as analysis, synthesis, systems approach and modeling. The paper proposes a model for managing coal mining enterprises using digital technologies. This model draws upon the best practices from both foreign and Russian industries and incorporates automation for planning, risk management, and feedback. The study demonstrates the significance of swift system feedback for optimizing coal mining operations under conditions of uncertainty. The outcome is a model that treats the coal mining enterprise’s production system as a unified whole. This model integrates management and operational subsystems into one large system, enabling effective management of financial, production, and human resources. This approach aims to optimize resource utilization. The author shows how to transform a business process “As is” into “To be”, as well as which fundamental weaknesses require special attention. Furthermore, the author suggests a multifactor feedback system to spot weaknesses and errors, allowing for their correction. The updated management model significantly cuts down on the time and workforce needed for the business process.

The paper explores the issues related to the development of integrated corporate statistics within the enterprise management system. The topic’s relevance stems from companies’ growing responsibility for their actions, leading to a greater need for systematic statistical information to guide their management. Federal statistical observation governs how businesses engage in statistical activities. This research aims to define the essential elements of corporate statistics when incorporated into overall business management. The study’s foundation lies in a systems approach to information support for cognition and enterprise management, utilizing a statistical methodology that revolves around indicators, indicator systems, and information models. The study concluded that corporate statistics should align with the specific needs of the enterprise by reflecting its activities through indicator systems for both external and internal reporting, along with a unified primary accounting system that meets the demands of statistical, accounting, and operational-technical accounting. To accurately represent actual happenings, corporate statistics should employ different methods than those used by industry, regional, and industry statistics. Corporate statistics, with its intricate structure, mirror the company’s operations as a large system. This work doesn’t address all the challenges associated with creating and operating a corporate statistics system as part of management accounting.

The paper’s significance stems from its development of a theoretical and methodological framework for sustainably developing an economic entity, achieved by analyzing and organizing its resources and institutional management tools. The authors used systematic and dialectical approaches, along with observation, generalization, classification, systematization and grouping methods, as the methodological basis for the research. The object of the study was the reporting on the sustainable development of the largest Russian enterprises in various industries. The subject of the research is the accounting and analytical support of activities in organization in the strategy’s implementation of sustainable development in geopolitical instability and globalization of business processes. The novelty of the study is it presents an original economic understanding of “sustainable development”. To successfully implement the organization’s sustainable development strategy, the paper comprehensively classifies and specifies indicators of corporate governance system effectiveness disclosed in integrated reporting. The work systematized the risk factors disclosed in the organization’s ESG reporting for interested users. This paper compares financial and non-financial reporting to highlight signifying sustainability reporting within an organization’s reporting system. The authors have established the assessment standards and key components of the corporate governance and risk management framework.

The information about fixed assets is crucial for users to understand the operations of commercial organizations, as these assets play a vital role in their activities. The required information about fixed assets is incomplete in organizations’ financial statements. Commercial companies in the Russian mechanical engineering industry, in particular, rely heavily on fixed assets, making up over half of all property-related fixed assets. The study’s objective is to research information about fixed assets in non-financial reports of mechanical engineering organizations. The methodological base includes the theory of accounting and making accounting for financial and non-financial reporting in digitalization. The research focuses on the theoretical framework and methods involved in disclosing information about fixed assets in non-financial reports. The paper provides a comparative analysis of annual reports of organizations in the mechanical engineering industry: their structure, composition and content, classification of fixed assets. The authors proposed a grouping of indicators for evaluating fixed asset efficiency and compiled a list of the most relevant. This research contributes both theoretically and practically by presenting a recommended template for non-financial reporting on intangible assets specifically tailored to organizations in the mechanical engineering field. This will empower interested users to make effective choices in managing fixed assets. The study’s results are useful for mechanical engineering firms that prioritize transparently sharing non-financial information with interested audiences. This research offers valuable theoretical frameworks and practical recommendations for both academics and professionals working on the presentation of financial and non-financial information about fixed assets.

Significance. One of the major tasks of forming internal control and the audit of business entities in modern conditions is the timely detection of threats and risks of insolvency and the possibility of bankruptcy. This determines prizing constant control over the economic stability of the organization and its divisions. This area of control is especially relevant in corporate structures that unite a group of enterprises linked by a single production process for manufacturing complex science-intensive products, but keeping their independence. Currently, this area of internal control and audit is under development and is sparsely represented in scientific literature, methodological documents, and recommendations. Its role is becoming clear at all stages of the formation and improvement of production and management structures in holding-type organizations. The methodological basis of the study is fundamental scientific works of Russian and foreign specialists in the sustainable development of economic entities. Also, the research includes balanced systems of indicators for assessing the economic condition and efficiency of organizations taking into account their administrative and technical features, normative and methodological documents governing the organization of internal control and analysis systems (ICAS) in corporate structures, and the experience of their formation at leading enterprises in Russia and other countries. The holding structure, its participants’ activities, and its strategic and business model choices all reflect sustainable development considerations. Improving and developing control processes at all levels requires focusing on methodological materials for this control area. The study aims to confirm the importance of control in sustainable corporate development within the ICAS framework, exploring its links to other audit and control systems and pinpointing specific aspects at various management levels and development stages. Conclusions. The paper defines the significance and fundamental areas of internal control of the sustainability of corporate structures and their participants. The authors identified the major areas of internal corporate control and leading control points, as well as determined the methods and procedures of this area of control, emphasizing the role of each participant in the production process, ensuring its greatest potency and efficiency.

The paper analyzes the contradiction caused by unequal information during agricultural sales, leading to fluctuating prices and affecting both farmers’ profits and product availability. The author suggests a new method to solve this paradox by creating commercial country indices for wheat production and prices using data from modern farm management information systems (FMIS). This paper outlines the development of FMIS in agriculture and examines the factors that both encourage and impede digitalization within the agro-industrial sector. This research identifies leading FMIS providers in the domestic market and analyzes their systems’ capabilities in handling accounting data. The major aim of the paper is evaluating the proposed indices by comparing them to existing price and production indices from prominent market analysts. The author also considers the role of these indicators in the industry’s sustainable development and identifies the limitations of their application. The study resumes that integrating FMIS with state regulatory systems could foster state support for developers of domestic digital systems and agricultural producers who use these analytical tools.

This research examines the impact of fraud prevention measures on organizational and economic relationships in the Russian insurance sector. The purpose of the work is to consider the major methods of fraud prevention in insurance in the Russian Federation. The research methodology comprises the following methods: economical — the use’s analysis of analytical implements in State Farm; analytical — the personnel’s study training system of insurance companies and cooperation with law enforcement agencies; generalization method — systematization of scientific knowledge on the study of analytical instruments in insurance; comparison method — the study of machine learning in insurance and the possibilities of using artificial intelligence. The paper reviews analytical instruments and technologies that improve the efficiency of the internal control and monitoring system. The author gives examples of how these tools and technologies are used in insurance companies. This paper emphasizes the benefits of training insurance company staff and provides examples of effective training programs. Combating fraud in the insurance industry involves creating joint working groups, collaborating with anti-fraud associations, and using shared information platforms. The author provided statistics for all issues under study. Investing in machine learning and AI is crucial for insurance companies to enhance data analysis and fraud detection. Expanding educational programs for employees is essential for the detection and prevention of fraud. Insurance companies and law enforcement should routinely collaborate and share information.

The graduates of the Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation have contributed to Professor E. A. Elenevskaya’s scientific school’s recognition in the accounting community of the Chuvash Republic and surrounding areas. Over its lifespan, the program has helped over 2,000 specialists in accounting, control, economic analysis, and auditing launch their careers. Scientific research has enabled economic and accounting specialists in consumer cooperative organizations to use advanced management accounting techniques, contributing to creating scientific methods in business practices. The accounting department faculty at the Cheboksary Cooperative Institute and Chuvash State Agricultural University comprises graduate and doctoral students from Evgenia Anatolyevna’s school. E.A.’s associates and students stand out for their deep study of scientific categories, practical methods, and innovative trends, along with their ability to combine these elements for optimal application of professor Elenevskaya.