Distribution policy, as a tool for managing financial flows, not only allows a company to meet shareholders’ current income needs but also ensures future investment and development. Conversely, an imbalance in this policy can lead to a decline in capitalization, a deterioration in financial condition, and a loss of investor confidence. However, the topic of distribution policy as it applies to Russian companies, particularly in the gold mining industry, has been understudied in the academic literature. Existing studies typically examine general principles and models, but overlook the specifics of individual organizations and the particularities of market conditions. The lack of research considering such aspects necessitates this study, the purpose of which is to analyze distribution policy using a gold mining company as an example and determine its impact on fundamental factors and the company’s market capitalization. This study examines the concept and types of distribution policy, assesses the factors dependent on it, conducts a scenario analysis of its impact on market capitalization, and conducts an event-driven analysis of share price. The result and novelty of this study lies in the development of an algorithm for assessing the impact of distribution policy on fundamental value drivers and a company’s market capitalization, taking into account industry characteristics and market conditions. The results of this study may be useful to a wide range of stakeholders, including investors in assessing the attractiveness of a company’s securities, company management in developing a business development strategy, making decisions on capital investments, and optimizing the capital structure, and analytical agencies in compiling issuer reliability ratings.

The purpose of this article is to develop proposals for the systematization of terminology for the formulation of correct definitions of various types of digital currencies and their possible classifications based on the identification of stages of development of digital currencies. The relevance of the topic is that today digital currencies play an extremely important role in the world of finance. As the principal methods to achieve these goals, the authors used logical analysis, synthesis, the method of abstract logical judgments and a systematic approach. The information basis for this study was the work of domestic and foreign authors. As a results of the research, the classification was suggested which was based primarily on the division of digital currency into centralised and decentralised. The research presents conclusions, that the concept of “digital currency” is regarded as a generalised category, and that the history of development of digital currencies began long before the advent of Bitcoin.

The objective of the study is to identify opportunities to use historical experience to improve the quality of accounting, analytical and control support for the management of internal financial resources used for the reproduction of noncurrent assets. The relevance of the research is determined by the need to develop accounting and control of the use of depreciation to finance the investment processes of companies In the course of the conducted research the influence was found out regarding various approaches to establishing the essence of depreciation on the modern methodology of accounting and tax accounting. The harmonization of various depreciation concepts is aimed at stimulating the use of depreciation charges to finance investments in non-current assets that ensure the technological sovereignty of the country. The directions of improvement of depreciation policy are defined; a set of proposals has been advanced for the development of accounting and reporting, including accounting models for reflecting the facts of economic life in the off-balance sheet or management accounting system. The approaches to the formation of the depreciation policy of the company depending on the life cycle of the organization are presented. The possibility of mobilising depreciation charges for the implementation of large projects of integrated companies is substantiated. The findings of the research can be valuable for developing a management accounting system, as well as improving internal and external reporting on the effective use of depreciation to finance capital investments.

Relevance of the topic. The specific nature of our country’s current economic development requires an active transformation of its sectoral structure, accelerated restoration of basic industries that ensure complete independence from capital goods exports into leading knowledge-intensive sectors of the economy, and accelerated development of manufacturing new products that shape the national sovereignty and its leading position in the global market for new industries and technologies.

Subject. The given article examines the methodological principles of dynamic multisectoral balance and makes specific proposals for its effective use in modern conditions. It also highlights how and where this methodological approach can be applied for specific economic development management and solution of the imperatives set before the country to be overcome. The objective of this study is to explore the potential the balance method used at all stages of economic management — from the formation of core production processes to their intersectoral convergence. General scientific methods of cognition were used in the study: system analysis, systematisation and classification, detailing and generalisation; statistical and traditional methods of analysis (factor, comparison); assessment methods and modern methods of information data processing, and communication systems that ensure remote monitoring and production management. The methodological basis of the study is the works of leading Russian scientists V.S. Nemchinov, V.V. Leontiev, and N.I. Veduta, a series of studies in the field of inter-industry balance. The result of the conducted research is justification of the further application of methods of intersectoral balance in the study of organising the production process, designing the structure of large corporate systems, and elaborating development strategies. Some of the proposals may be useful to government agencies for development of regulatory documents related to the strategic and ongoing management of economic systems at various levels.

The objective of the given article is to analyse trends in the dynamics and volume of paid services provided to the population of the country within the time-period from the year of 2018 to 2024, which is one of the key indicators of qualitative level of peoples’ well-being. The theoretical conception of the given article is based on the research of Russian scholars. The authors apply comprehensive methods of econometric, factorial, and structural analysis, as well as the official statistic data obtained from the Russian Federal State Statistics Service and the Ministry of Economic Development of the Russian Federation. The application of modern methodological tools and statistical methods ensures a high degree of reliability and validity of the obtained results. The practical and scientific significance of this work implies in a comprehensive analysis, which contributes to a more profound comprehension of economic processes in the system of paid services sector and provides valuable information for the development and adoption of well-grounded decision-making.

Subject. The procurement of goods constitutes a key component in the logistics chain of any enterprise. The efficiency of procurement activities contributes to business competitiveness, cost reduction, and improvement of product quality. Consequently, in the context of digital technology it requires from Russian enterprises to place considerable emphasis on the internal control of procurement processes as part of business development, the organisation of interaction among various entities, and control of corresponding activities. The objective of this study is to develop methodological tools for effective internal control of the procurement activities and to provide recommendations for enhancing the quality of procurement operations. The given research applies the following methods: analysis, statistics, induction, and professional judgement. As to the practical significance, the findings have practical application related to the potential implementation throughout the enterprises of various profiles and scales, thereby contributing to enhanced competitiveness and reduction of financial losses.

Results. The given research reveals insufficient transparency in procurement practices in many Russian enterprises and proposes instruments for risk management in this area, based on modern information technologies and standardised procedures.

Relevance. This article focuses on the pressing issue of developing an internal corporate regulation for the preparation of accounting and analytical data required for generating sustainability reports. The study examines current international reporting standards (such as GRI, TCFD, and SASB) and indentifies difficulties related to the integration of data across diverse accounting systems. The primary objective of the research is to justify the significance of establishing a regulation capable of ensuring consistency in report preparation, eliminating inconsistencies in data, and improving the overall quality of the provided information. Methodologically, the study draws on thorough examination of existing reporting practices, knowledge derived from the international experience, and consideration of distinctive features inherent to the Russian context. Findings suggest practical guidelines for implementing a regulation designed to enhance data coherence, reduce ambiguity in indicator interpretation, and increase stakeholder trust in generated reports.

Results. Key outcomes include recommendations to adopt a standardised procedure for report preparation, thereby enhancing precision and comprehensiveness of collected data, as well as strengthening credibility among investors, regulators, and broader audiences.

This material allows us to analyze the contribution of the Financial University (Moscow Financial Institute, Financial Academy) and its staff to the automation of accounting, financial control, and the digitalization of the economy. It was especially important to highlight the contribution of Doctor of Economics, Professor O.V. Golosov, whom his students dubbed the Socrates of Financial Automation. He was one of the university’s leading scholars, but sadly passed away on June 27 of this year.